Implementation ofthe Rule of Law principles by the Ukrainian courts

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Implementation ofthe Rule of Law principles by the Ukrainian courts

  1. 1. Implementation of the Rule of LawPrinciples by the Ukrainian CourtsDmytro GadomskySenior AssociateKyiv,2011
  2. 2. Definition - WikiThe Rule of Law is a legal maxim which provides that no person is above the law, that noone can be punished by the state except for a breach of the law, and that no one can be convictedof breaching the law except in the manner set forth by the law itself. The rule of law stands incontrast to the idea that the leader is above the law, a feature of Roman Law, Nazilaw, and certain other legal systems.2 Колонтитул презентации
  3. 3. Definition - Legal "...the world may know, that so far as we approve of monarchy, that in America THE LAW IS KING. For as in absolute governments the King is law, so in free countries the law ought to be King; and there ought to be no other." Thomas Paine, Common Sense, 1776 "Human dignity shall be inviolable. To respect and protect it shall be the duty of all state authority." Basic Law of the Federal Republic of Germany, Article 1 "Government in Saudi Arabia derives power from the Holy Koran and the Prophets tradition." The Basic Law of the Kingdom of Saudi Arabia, Article 73 Колонтитул презентации
  4. 4. Definition – Ukrainian LegislationArticle 8. The rule of law shall be recognised and effective in Ukraine.The Constitution of Ukraine shall be regarded as superior law. Laws and other regulatory legalacts shall be adopted on the basis of the Constitution of Ukraine and shall conform to it.Norms of the Constitution of Ukraine shall be the norms of direct effect. Recourse to the court forprotection of constitutional rights and freedoms of an individual and citizen directly on basis ofthe Constitution of Ukraine shall be guaranteed.Constitution of Ukraine4 Колонтитул презентации
  5. 5. How to apply the Rule of Law principle in tax litigation5 Колонтитул презентации
  6. 6. Code of Administrative LitigationArticle 8. The Rule of Law1. The court shall apply the rule of law principle. The rule of law principle means that, in particular, an individual, its rights and freedoms have the highest value and determine the substance and the direction of the activity of the state2. The court shall apply the rule of law principle in accordance with the practice of the European Courts of Human Rights […]The Code of Administrative Litigation of Ukraine6 Колонтитул презентации
  7. 7. How to let the rule of law principle work• Strong and understandable legal position• Reference to the European Convention of Human rights (First Protocol)• Reference to the practice of the European Court of Human Rights• PR campaign• Drawing attention of the embassies, trade missions, etc.• Discussion of the issue around the non-for-profit organizations: BBCU, EBA, AmCham, etc.• Negotiations7 Колонтитул презентации
  8. 8. Practice of the European Court of Human Rights• Ukrainian courts must apply all decisions, not only the ones, reached against Ukraine• Courts of higher instances do apply the Convention and the case law• Article 6. Right to a fair trial – everyone is entitled to a fair and public hearing – within a reasonable time (Dulsky vs. Ukraine, Krasnoshapka vs. Ukraine) – by an independent (Bilukha vs. Ukraine) and impartial (Naumenko vs. Ukraine) tribunal established by law. – Etc.• Protocol 1 (re tax disputes) – Schokin vs. Ukraine8 Колонтитул презентации
  9. 9. There are three kinds of lies: lies, damned lies and statistics - Mark Twain9 Колонтитул презентации
  10. 10. Court vs. Administrative Appeal 50% - in favor of the tax payer Only 20,8% in favor of the tax payer10 Проект Податкового кодексу України від 07.10.2010: Податкові спори
  11. 11. Tax dispute resolutions of the Higher Administrative Court 1800 1600 1400 1200 1000 Positive 800 Negative 600 400 200 0 2008 2009 2010 201111
  12. 12. Our Contacts Arzinger - OfficesHead Office of Arzinger75 Zhylyanska St., 5th FloorEurasia Business CenterKyiv, 01032, UkraineТеl.: +38 (044) 390-55-33Fax: +38 (044) 390-55-40West Ukrainian Branch of Arzinger6/1 Generala Chuprynki St.Lviv, 79013, UkraineTel.: +38 (032) 242-96-96Fax: +38 (032) 242-96-95South Ukrainian Branch of Arzinger 1233 Zhukovskogo St., 6th floor, Office 601Pokrovsky Business CenterОdessa, 65045, UkraineТеl. / Fax: +38 (048) 711-74-74

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