Paradoxicality, or «undefined certainty» of the tax law of Ukraine in the conditions of martial law

The article analyzes the conceptually controversial, extremely relevant theoretically and practically issue of legal certainty of tax law of Ukraine under martial law. The study is based not only on the anthroposociocultural and comparative legal approaches and general scientific principles of historicism and objectivity, but also on their modern European version. The immediate purpose and subject of the study is to reveal the meaning of the principle of legal certainty of tax law as an element of its systemic nature and to make a comparative legal analysis of the understanding and interpretation of the phenomenon of legal certainty of tax law of Ukraine under martial law by the Supreme Court and the Constitutional Court of Ukraine. An important feature of the study in general was the analysis of the above issues in the context of Ukraine's accession to the European Union. The author has obtained the following main scientific results: taxes, like tax law, implicitly contain, by their nature, the anthroposociocultural code of their relative uncertainty. The legislative construction of legal certainty of tax law aims to bring such uncertainty within reasonable limits and is one of the key components of the value system of tax law. This construction is not reduced to any single element, but is itself a system, since it includes a number of substantive components of tax law, mainly its principles. It «works» under the conditions of the natural state (peaceful development) of society and its tax law. However, the traditional understanding of the legal certainty of tax law under martial law loses its legitimacy and requires a new interpretation of it as a systemic phenomenon in the context of new existing circumstances and a new purpose of tax law. A rational interpretation of the principle of certainty of tax law under martial law was proposed by the Supreme Court of Ukraine in case No. 816/687/16 dated 04/19/2022. It can be assessed as one of the important elements of a truly Copernican revolution in the understanding of the principle of legal certainty in martial law by the Ukrainian tax law doctrine under martial law. The new standard for the constitutionality of a tax law (its legal certainty) proposed by the CCU does not take into account its systemic nature and the martial law factor. Currently, Ukraine has a paradoxical situation with regard to the legal certainty of tax law under martial law, which can be most adequately characterized as its «uncertainty». This phenomenon is based not so much on objective as on subjective factors, and therefore the problem as a whole can be resolved successfully over time.