of December 25, 2013 No. 1770/12/13-13
To chairmen of Appeal administrative courts
Due to the origin in court practice of the questions connected using measures of providing the claim in case of appeal by taxpayers of subordinate regulatory legal acts of the Ministry of Finance of Ukraine or the Ministry of the income and charges of Ukraine and its bodies based on item 4 of part one of article 32 of the Law of Ukraine "About judicial system and the status of judges" the Supreme administrative court of Ukraine considers necessary to report the following.
Part one of article 117 of the Code of administrative legal proceedings of Ukraine determines that the court according to the petition of the claimant or on own initiative can decide determination about taking measures of providing the administrative claim if there is obvious danger of damnification to the rights, freedoms and interests of the claimant before decision making on administrative case, or protection of these rights, freedoms and interests will become impossible without acceptance of such measures, or for their recovery it will be necessary to make considerable efforts and expenses and also if signs of illegality of the decision, action or divergence of the subject of powers of authority are obvious.
Follows from contents of the provided legislative arrangement that application of measures of providing the claim by court perhaps, in particular, in case of threat availability for realization by person of the rights and interests or impossibility of their protection (recovery) further.
When taking measures providing the claim in the form of suspension of action of the disputed subordinate regulatory legal acts of the Ministry of Finance of Ukraine or the Ministry of the income and charges of Ukraine (their separate provisions) which establishes, in particular, forms of tax statements the procedure for implementation by bodies of the income and charges of the powers is determined, courts shall consider the following.
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