Interpretation of the Convention about human rights protection principles in Ukraine’s court practice on tax disputes

Abstract

The article offers an analysis of the specificity of interpreting the Convention for the Protection of Human Rights and basic freedoms in judicial practice as regards tax disputes. Powerful systematic changes have been made towards practical and effective implementation of the Convention principles into national legal order by the state, civil society and international organizations. A normative-legal basis has been created to determine the national courts’ duty to use law, with the consideration of the European Court of Human Rights practice, and to use law while interpreting the principles related to rights and freedoms. At the same time, the carried out analysis of court practice on tax disputes is evidence of insufficient influence of Court standards, superficial and “ritual” application of legal Court positions concerning different human rights, prevailing absence of the references to principles developed by the Court and doctrinal approaches for the appreciation of the situation and promulgation of legal decree. The problems of interpreting Convention principles and the Court practice may be reduced to subjective and objective factors. The problems of subjective nature consist in the absence of appropriate legal training and corresponding level of awareness concerning the Court decrees content, and also the principles and doctrines, on which they are based. The problems of objective nature are those concerning the lack of a proper (not formal) vision of appropriate instruments for implementing European remedial standards in the legal system of Ukraine on the level of state policy