“Taxpayer is Right” Index is calculated in Ukraine for the first time
“Is it possible to win a lawsuit against tax authorities?” Now there is
an answer to this question. “Taxpayer is Right” Index is calculated in Ukraine
for the first time. The Index indicates who – taxpayers or representatives of
the Ministry of Revenue and Duties of Ukraine – and with what advantage win in
court if the taxpayers appeal against the tax authorities’ decisions (tax decision notice).
To calculate the Index and related indicators all
available judicial decisions of the cassation instance on tax authorities’ notices are processed (about 2-3 thousand judicial
decisions per month). The mark “50”
in the Index is taken as a balance point when the decisions are taken “50:50”
in favour of taxpayers and tax authorities. The Index exceeding 50
mean that the odds are in favour of the taxpayers. If the Index reaches 100 it
will mean that the tax authorities’ decisions fail examination in court. The
Index’s fall to zero would mean that the taxpayers have no chance in court. The
indices of the first half of 2013 are the following:
During the first
six months of 2013 the average mark of the Index totalled 82, i.e. courts
supported taxpayers in 82 cases out of 100, and tax authorities – in 18 cases.
It turns out
that the chances of tax authorities for consideration of their appeals are
almost 9 times lower that the chances of taxpayers. Courts often refuse tax authorities
in acceptance appeals for trial or return them
because of the apparent procedural defects.
In the process of calculating of the Index another curious fact has been revealed: tax authorities withdraw their appeals on average 15 times more often than taxpayers. Taxpayers do that in
very rare cases:
The Index is calculated by the Cai & Lenard’s tax experts on a quarterly basis.
“Taxpayer is Right” Index is calculated in Ukraine for the first time
“Is it possible to win a lawsuit against tax authorities?” Now there is an answer to this question. “Taxpayer is Right” Index is calculated in Ukraine for the first time. The Index indicates who – taxpayers or representatives of the Ministry of Revenue and Duties of Ukraine – and with what advantage win in court if the taxpayers appeal against the tax authorities’ decisions (tax decision notice).
To calculate the Index and related indicators all available judicial decisions of the cassation instance on tax authorities’ notices are processed (about 2-3 thousand judicial decisions per month). The mark “50” in the Index is taken as a balance point when the decisions are taken “50:50” in favour of taxpayers and tax authorities. The Index exceeding 50 mean that the odds are in favour of the taxpayers. If the Index reaches 100 it will mean that the tax authorities’ decisions fail examination in court. The Index’s fall to zero would mean that the taxpayers have no chance in court. The indices of the first half of 2013 are the following:
During the first six months of 2013 the average mark of the Index totalled 82, i.e. courts supported taxpayers in 82 cases out of 100, and tax authorities – in 18 cases.
It turns out that the chances of tax authorities for consideration of their appeals are almost 9 times lower that the chances of taxpayers. Courts often refuse tax authorities in acceptance appeals for trial or return them because of the apparent procedural defects.
In the process of calculating of the Index another curious fact has been revealed: tax authorities withdraw their appeals on average 15 times more often than taxpayers. Taxpayers do that in very rare cases:
The Index is calculated by the Cai & Lenard’s tax experts on a quarterly basis.
Practices: