LETTER OF THE SUPREME ADMINISTRATIVE COURT OF UKRAINE

of July 31, 2008 No. 1331/100/13-08

Concerning implementation by tax authorities of control of observance of the tax legislation

Due to the origin in court practice of the questions connected with procedure bodies of the State Tax Service of Ukraine of control of observance of requirements of the tax legislation based on Item of third of part one of article 39 of the Law of Ukraine "About judicial system of Ukraine" according to the procedure of provision of the methodical help the Supreme administrative court of Ukraine considers necessary to report the following.

By part two of article 2 of the Law of Ukraine "About the basic principles of the state supervision (control) in the field of economic activity" (in edition of Item 17 of the Section II of the Law of Ukraine "About the Government budget of Ukraine for 2008 and about modification of some legal acts of Ukraine") it was determined that operation of this Law does not extend, in particular, to the relations which arise during implementation of measures of currency exchange control, customs control, control of observance of the budget and tax legislation, control of observance of procedure for carrying out calculations, of production and the address of alcohol, alcoholic beverages and tobacco products.

The solution of the Constitutional Court of Ukraine of 22.05.2008 N 10-rp/2008 (case concerning subject and contents of the Law on the Government budget of Ukraine) was acknowledged unconstitutional, in particular, provision of Items 10 - 18 Sections II of the Law of Ukraine "About the Government budget of Ukraine for 2008 and about modification of some legal acts of Ukraine".

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