The specificity of the procedural form of special proceedings in administrative proceedings: on the example of cases at the request of tax authorities
نویسندگان
چکیده
Introduction. The unity of the procedural form in administrative proceedings is violated by existence cases not related to a legal dispute. There are many such cases, but given specifics configuration public-law disputes, it can be assumed that they have potential for further expansion, based on general trend strengthening judicial control over activities subjects power. An example provided Art. 283, CAS Ukraine. purpose paper find out and features special at request tax authorities. Results. appropriateness appeal authorities separate group results from complex circumstances substantive formal nature. analysis legislation Ukraine allows us come conclusion 283 special. argument favor fact investigated type non-suitable considered absence dispute about right establishment this feature as reason refusing open authority. A characteristic Civil Code Ukraine, there connection with claim proceedings. In essence, same issue, although reservations regarding subject matter limits evidentiary activity court parties, both actionable non-actionable General coexist alternative forms legalization application restrictive measures, authority independently chooses considers more acceptable solving issue. And you correctly determine nature non-claim under taking into account tasks principles Conclusion. Thus, Procedure constitute an independent implemented within framework – proceeding.
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ژورنال
عنوان ژورنال: Ekonomìka, fìnansi, pravo
سال: 2022
ISSN: ['2409-1944', '2786-5517']
DOI: https://doi.org/10.37634/efp.2022.9(2).6