APPLICATION OF THE PRINCIPLE OF PROPORTIONALITY BY THE ADMINISTRATIVE COURT DURING CONSIDERATION OF TAX DISPUTES

Abstract

The article analyzes the application of the principle of proportionality by the administrative court during the consideration of tax disputes. It is indicated that the principle of proportionality has significantly expanded its range of action over time. At the current stage, this principle is used not only to determine the limits of possible restrictions on the rights and freedoms of a person, but also to regulate the powers of various bodies and their balancing, in addition to prevent the abuse of discretionary powers and establish the limits of freedom of procedural discretion, etc. Current legislation quite often sets such goals, for the achievement of which certain restrictions may be introduced. In particular, the Convention recognizes the following goals as legitimate: protection of the interests of national (state) security, territorial integrity, public order, public peace, and economic well-being of the country; prevention of disorder and crime; protection of health and morality; protection of the rights and freedoms of others, private life or reputation; respecting the interests of children and minors; ensuring the general or public interest, the interests of justice, its authority and impartiality, as well as the payment of taxes, other fees or fines; prevention of disclosure of information received confidentially. The Constitution of Ukraine enshrines a similar list of goals. The goals of possible restrictions can be specified in procedural legislation (for example, in the CAS of Ukraine). It was concluded that the proportionality test is important for the optimal application of the principle of proportionality by the courts; an important prerequisite for ensuring human rights and establishing the rule of law is the consistent and conscientious application of the principle of proportionality, as well as judicial review of acts for their appropriateness and necessity and, as a result, establishing a fair balance; application of the principle of proportionality during consideration of tax disputes by an administrative court can ensure: fair administration of justice in each specific administrative case, improvement of the quality of court decisions, as well as the resolution of tax disputes that require the intervention of the legislator without applying the principles of law.