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LEGAL REGULATION OF THE PROCEDURE OF PREJUDICIAL SETTLEMENT OF PUBLIC LAW DISPUTES IN THE IMPLEMENTATION OF TAX AND CUSTOMS POLICY: PROBLEMS OF UNIFICATION

V. Tul’chuk
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Keywords:

Abstract: 
The article considers relevant to the problem of formation of normative and legal prerequisites for the possibility of fixing the mandatory pre-trial procedure for settling public disputes mandatory side of which is the State Fiscal Service of Ukraine in the implementation of tax and customs policy.
References: 

1. Pro zvernennya hromadyan : Zakon Ukrayiny : vid 02.10.1996 № 393/96-VR // Vidomosti Verkhovnoyi Rady Ukrayiny. – 1996. – № 47. – St. 256. 2. Podatkovyy kodeks Ukrayiny vid 2 hrud. 2010 r. № 2755-VI // Vidomosti Verkhovnoyi Rady Ukrayiny. – 2011. – № 13–14, № 15–16, № 17. – St. 112. – zi zmin. ta dopov. 3. Mytnyy kodeks Ukrayiny – vid 13.03.2012 r. № 4495–VI // Holos Ukrayiny. – 21.04.2012. – № 73–74. 4. Poryadok oformlennya i podannya skarh platnykamy podatkiv ta yikh roz·hlyadu kontrolyuyuchymy orhanamy : Nakaz Ministerstva finansiv Ukrayiny : vid 21.10.2015 № 916 [Elektronnyy resurs]. – Rezhym dostupu : http://zakon5.rada.gov.ua/laws/show/z1617-15. 5. Shchodo praktychnoho vykorystannya norm podatkovoho zakonodavstva, a same statey 55, 56 Podatkovoho kodeksu Ukrayiny : Lyst Derzhavnoyi fiskal'noyi sluzhby Ukrayiny : vid 19.02.2016 roku № 3722/6/99-99- 10-03-01-15 [Elektronnyy resurs]. – Rezhym dostupu : http://sfs.gov.ua/baneryi/podatkovi-konsultatsii/ konsultatsii-dlya-yuridichnih-osib/print-66852.html.

Bibliography: 
Vìsn. Nac. unìv. “Lʹvìv. polìteh.”, Ser.: Ûrid. nauki, 2016; 845(10): 161–166