LETTER OF THE SUPREME ADMINISTRATIVE COURT OF UKRAINE

of January 18, 2012 No. 165/11/13-12

Due to the receipt in the Supreme administrative court of Ukraine of appeals of administrative courts concerning application of the subitem of 1 Item 3 parts two of article 4 of the Law of Ukraine "About court fee" are reported about provision of explanation it.

According to the specified regulation for giving in administrative court of the administrative claim of property nature the rate of court fee in the amount of 1 percent of the size of property requirements is established, but there is at least 0,1 of the size of minimum wage and no more than 2 sizes of minimum wages.

In case of determination of nature of the administrative claim as property courts need to consider it.

According to Item of 1 part two of article 17 of the Code of administrative legal proceedings of Ukraine jurisdiction of administrative courts extends to public disputes of physical persons or legal entities with the subject of powers of authority on appeal of its decisions (regulatory legal acts or legal acts of individual action), actions or divergence.

The separate decisions made by the subject of powers of authority can generate the bases for changes of property condition of physical person or legal entity.

In particular, implementation of such decisions can lead to reduction or increase in property of person. Respectively appeal of such decision is directed to protection of the violated right in the public relations with the purpose of preserving the property belonging to person.

From contents of the Decision of the European Court of Human Rights of October 14, 2010 in the matter of "Shchokin against Ukraine" it is seen that increase in obligations of person by tax authority on tax is intervention in its property rights.

Therefore, on practice of the European Court of Human Rights the requirement about recognition illegal solutions of subject of powers of authority which influences structure of property of the claimant including by groundless tax collection, charges, penalties and so forth, is property.

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