The case concerns the challenge of returning an appellate complaint by the Main Directorate of the State Tax Service in Rivne Oblast regarding the collection of tax debt.
The court was guided by the following key arguments: firstly, in accordance with changes in legislation, tax authorities are exempt from paying court fees in cases of tax debt collection; secondly, the appellate court unjustifiably imposed on the tax authority the obligation to pay court fees and prematurely returned the appellate complaint.
The court decided to cancel the ruling of the Eighth Appellate Administrative Court and refer the case for further consideration to the appellate instance.
