INFORMATION LETTER OF THE SUPREME ADMINISTRATIVE COURT OF UKRAINE

of October 27, 2011 No. 1901/11/13-11

Due to the origin in court practice of the questions connected with the right to appeal or cassation appeal of the judgments made by results of consideration of appeals of the bodies of the State Tax Service given according to article 183-3 of the Code of administrative legal proceedings of Ukraine based on item 4 of part one of article 32 of the Law of Ukraine "On judicial system and the status of judges" the Supreme administrative court of Ukraine considers necessary to report the following.

Production on cases which is performed based on representations of the tax authorities given based on article 183-3 of the Code of administrative legal proceedings of Ukraine is the separate type of judicial proceedings differing from general (claim). At the same time general regulations of the Code of administrative legal proceedings of Ukraine which regulate the procedure of claim production before production based on representation of tax authority, are subject to application in part which does not contradict special regulations of article 183-3 of this Code.

Noted concerns also the right to appeal and/or cassation appeal of the judgments made by results of consideration of the representation of bodies of the State Tax Service given based on article 183-3 of the Code of administrative legal proceedings of Ukraine.

Respectively, except as specified, when article 183-3 of the Code of administrative legal proceedings of Ukraine establishes other, the right of participants of case to appeal or cassation appeal of the judgments made based on this regulation is determined by general rules of the Code of administrative legal proceedings of Ukraine.

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