Deprivation of the status of a single tax payer of the fourth group, or how the State Tax Service misinterpret the content of the Tax Code of Ukraine: analysis of the practice of the Supreme Court/ Administrative Cassation Court
The issue of a simplified taxation system is one of the most important for the state and small business entities and, in particular, agricultural producers, since in the foreign economic space it is necessary to ensure the sustainable development of small business as one of the main elements in the market system.
Lawyer of LF "Yurline", Anatoly Opanasenko, for the publication "Yurist&Zakon" analyzed the court practice of the Supreme Court/ Administrative Cassation Court in administrative disputes between agricultural producers and State Tax Service in the context of illegal deprivation of the single tax payer of the 4th group status.
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