Conflict of laws regarding administrative (pretrial) appeal of decisions in the field of tax offenses

The article deals with the actual problem of inconsistency between the norms of the Tax Code of Ukraine and the Law of Ukraine "On Administrative Procedure” in the part of administrative (pre-trial) appeal of decisions in the field of tax offenses. The general principles of the Law of Ukraine "On Administrative Procedure” are a clear, understandable and effective formula of relations between the state and local self-government bodies and private individuals. The main innovations of the Law of Ukraine "On Administrative Procedure” regarding administrative appeals include the right to appeal procedural decisions, the right to submit a complaint in oral form, a conciliation procedure is provided for, the deadline for filing a complaint has been extended, the procedure for filing a complaint has been changed, etc. Implementation of the norms of the Law of Ukraine "On Administrative Procedure” in the field of tax relations is possible only by bringing the norms of the Tax Code of Ukraine into conformity with the Law of Ukraine "On Administrative Procedure”. However, the legislator ignored such a requirement and did not ensure the appropriate harmonization of legal norms, which led to the existence of conflicting legal norms. The comparison of conflicting legal norms was carried out, on the basis of which appropriate conclusions were drawn about the impossibility of applying the innovations of the Law of Ukraine "On Administrative Procedure” to the procedure of administrative (pre-trial) appeal of decisions in the field of tax offenses in connection with the existing priority of norms of the Tax Code of Ukraine. Considerable attention is paid to the theoretical and practical approach to the application of principles regarding the coexistence of conflicting legal norms. In this case, preference is given to the norms of the Tax Code of Ukraine, which is determined by the principle of lex specialis (special law, special norm). Failure to bring the norms of the Tax Code of Ukraine into compliance with the Law of Ukraine "On Administrative Procedure” will deprive private individuals of the opportunity to use effective means of defending and protecting their own interests in relations with the tax authority. The conclusions made, which are indicated in the article, make it possible to eliminate and overcome the existing conflict of legal norms.