concluded in writing
In conditions of cooperation with EU member states, national companies must take into account and adapt to the rules that apply in the EU market for goods and services, as well as the procedure for filing a claim against acc.
At the same time, the principle of territoriality applies in intellectual property law, that is, each EU member state acts within the framework of its IP legislation, although in general such legislation is harmonized with EU Directives in this area. In addition, the European Court of Justice is vested with competence regarding the interpretation of the rules of directives, and such interpretation must be taken into account when applying the provisions of the directives to EU member states. Continue reading
From August to December 2014, in order to promote the development of the national economy and create favorable conditions for doing business in Ukraine, a moratorium was introduced on conducting inspections of entrepreneurs by regulatory authorities (Article 31 of the Law of Ukraine “On the State Budget of Ukraine for 2014”).
The Law of Ukraine No. 76-VIII “On Amending and Deprecated of Some Legislative Acts of Ukraine” dated 12.28.2014 introduced a similar moratorium and established that inspections of enterprises, institutions and organizations, and individual entrepreneurs by regulatory bodies (except for the state fiscal services of Ukraine and the State Financial Inspection of Ukraine) Continue reading
The biggest skeptics are lawyers. From their lips you can often hear that it is possible to appeal effectively decisions (tax notifications-decisions) of the state tax service bodies only in an administrative court.
Tax consultants are increasingly advocating the use of all legal pre-trial opportunities to resolve disputes with fiscal authorities. This polarity of opinions is quite obvious – lawyers are good in the courts, tax consultants in the tax authorities, lawyers have an emphasis on the process, and consultants in accounting and tax accounting. Continue reading