Застосування принципу non reformatio in peius для оскарження рішень у сфері податкових правопорушень

The presence of special principles for appealing decisions in the field of tax offenses is the basis for a holistic perception and understanding of specific parameters within which the mechanism of legal regulation of the protection of taxpayers' rights is implemented. Within the framework of procedures for appealing decisions in the field of tax offenses, it is quite relevant to introduce a legal basis that would reflect an effective basis for preventing the deterioration of the taxpayer's legal position. The need to introduce such bases is due to the presence in the current tax legislation of Ukraine of the discretionary right of the supervisory authority to increase the amount of the monetary obligation during an administrative appeal, which may put the taxpayer in a worse position than the one in which he was before filing the complaint. One of such guarantees may be the introduction into tax legislation of a special principle of «non reformacio in peius», the content of which is the inadmissibility of worsening the applicant's situation compared to what was created by the contested document. The principle of «non reformatio in peius» must be applied together with another rule – «tantum devolutum quantum appellatum» (as much as there is a complaint, so much is the decision). In general, the foundations of the principle of inadmissibility of worsening the taxpayer's situation were taken into account by the legislator when adopting the Law of Ukraine «On Administrative Procedure», despite the fact that such a law does not directly mention the application of this principle, however, the law does not provide for the reverse, that is, the right of the subject of consideration of the complaint to «increase» negative consequences for the complainant. However, the main problem for taxpayers remains the failure to bring the provisions of tax legislation into line with the requirements of the Law of Ukraine «On Administrative Procedure». Therefore, the discretionary right of the supervisory authority to increase the amount of the monetary obligation, provided for by the current tax legislation, places the taxpayer in a risky position, in which, by seeking protection from a higher supervisory authority, such a complainant may find himself in an even worse position than the one in which he was at the time of filing the complaint. The introduction of the principle of «non reformatio in peius» into tax legislation will protect the taxpayer from receiving a less favorable decision when applying procedures for appealing decisions in the field of tax offenses.