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Administrative law practice

At a import on custom territory of Ukraine rid of taxation if transport vehicles in a amount one unit after every commodity position in obedience to By Ukrainian classification of commodities of foreign economic activity, what brought (sent) in by the workers of diplomatic service, which were abroad in long-term business trips or in diplomatic service with term not less than one year and go to Ukraine when a worker of diplomatic service is the proprietor of this transport vehicle and the cost of transport vehicle is not exceeded by 50 percents from a sum, which is paid to this person in connection with a stay in a long-term business trip or passing of diplomatic service abroad and documented in a order, set by Cabinet of Ministers of Ukraine.

According to Law of Ukraine «About a tax value-added» not subject to including in the complement of tax credit of sum of the prepaid (charged extra) tax in connection with acquisition of commodities (services), not confirmed by tax invoices or other similar documents. In the case when in the moment of verification of payer of tax by the organ of government tax service the sums of tax, preliminary included in the complement of tax credit, remain the not confirmed documents marked by this subitem, the payer of tax carries responsibility as financial approvals, set by a legislation, charged extra to the amount of tax credit, not confirmed by the marked documents.

In a explain part of court decision it should give proof of data about established circumstances that relate to case, their legal assessment and certain in accordance with them legal relationships, and also evaluation of all evidences. A court must explain its actions, establishing a presence or absence of facts that ground demands or objections, acknowledging one and rejecting other evidences.