Current problems of determining jurisdiction in disputes in which the party is a tax payer in respect of which a bankruptcy case is initiated

Abstract

The article examines the importance of correctly determining the jurisdiction of the court that is authorized to consider the relevant category of disputes in order to comply with the principle of the rule of law. Attention is paid to the right to a fair trial, as well as the right to an effective means of legal protection, which are enshrined in the Convention on the Protection of Human Rights and Fundamental Freedoms. Current judicial practice was studied, which raised the issue of the existing legal conflict between economic and administrative courts during the consideration of lawsuit proceedings within the bankruptcy case, in which the party appeals the decision and/or inaction of the tax authority. In particular, special attention is paid to the problem of delimiting the jurisdiction of disputes in which a party is a taxpayer, in respect of whom a bankruptcy case has been initiated. The author also paid attention to current draft laws that are being considered by the Verkhovna Rada of Ukraine and are intended to settle current controversial issues.