LETTER OF THE SUPREME ADMINISTRATIVE COURT OF UKRAINE

of December 24, 2010 No. 1843/11/13-10

Due to the refining of legal line items concerning circulation period in court of taxpayers with the administrative claim concerning appeal of decisions of monitoring bodies on charge of the tax liabilities, and also circulation periods of monitoring bodies with the recovery suit of tax debt the Supreme administrative court of Ukraine considers necessary to make changes to the letter of the Supreme administrative court of Ukraine of September 27, 2010 No. 1343/11/13-10 and to state it in such edition:

"Item 3.7 of Final provisions of the Law of Ukraine of July 7, 2010 No. 2453-VI "About judicial system and the status of judges" made changes to article 99 of the Code of administrative legal proceedings of Ukraine (further - KAS of Ukraine) which became effective since July 30, 2010.

According to the specified changes aggregate term of the appeal to the administrative court behind protection of the rights, freedoms and interests of person determined by part two of article 99 of this Code is reduced from one year to six months.

Besides, new edition of article 99 of the specified Code contains part the fifth which provides the special reduced term in one month for the appeal of person to administrative court with the claim concerning appeal of the solution of subject of powers of authority based on which the requirement about money recovery can be declared to them.

Courts should mean that solutions of subject of powers of authority based on which requirements about money recovery can be declared are, in particular, the tax messages decisions accepted by monitoring bodies based on the Law of Ukraine of December 21, 2000 No. 2181-III "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" (further - the Law).

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