PROCEDURES FOR ADMINISTRATIVE APPEAL
According to Article 55 of the Constitution of Ukraine, everyone shall be guaranteed the right to appeal in the court against decisions, actions or omissions of public authorities, local self-government bodies, officials and officers.
The procedures for administrative appeal or review of decisions and actions of the agencies of revenues and duties are determined by the following legislative acts:
- Customs Code of Ukraine No. 4495-УГ of 13 March 2012 (on customs procedures – administrative appeals and administrative courts);
- Tax Code of Ukraine No. 2755-УІ of 2 December 2010 (on tax and/or monetary commitment – administrative appeal and administrative courts);
- Law of Ukraine on Citizen’s Appeals No. 393/96 of 2 October 1996 (on administrative appeals of citizens against actions (omissions) of public authorities);
- Code of Administrative Procedure of Ukraine No. 2747-ГУ of 6 July 2005 (on administrative courts).
The procedures for appeal and review are defined in Art. 24 - 30 of the Customs Code of Ukraine and in Art. 56 of the Tax Code of Ukraine. The detailed procedures for appeal or review of customs payments and monetary commitments are defined in the Order of the Ministry of Finance of Ukraine No. 916 “On approval of the procedure for registration and filing of complaints by taxpayers and review thereof by the agencies of revenue and duties" of 21 October 2015.
Ukrainian legislation also provides for the possibility of administrative appeal and review of decisions and actions of other public authorities. In particular, the Law on Citizens' Appeals allows the administrative appeals of citizens against any action of public authorities.
In general, the procedures for such administrative appeal shall be governed by the general administrative appeal rules, which provide for filing of an application for appeal together with relevant decision to be appealed to the central executive authority implementing the state policy in the respective area.
Thus, the procedures for administrative appeal and review of the issues related to the application of sanitary and phytosanitary measures (food safety, veterinary medicine, plant quarantine and protection), as well as technical regulations and conformity assessment shall be governed by the following legislative acts:
- Law of Ukraine on Plant Quarantine No. 3348-ХІІ of 30 June 1993 (Art. 29 and 46): The law provides for the possibility of administrative appeal against decision on the refusal to issue sanitary and/or phytosanitary certificates. The following procedure is determined: an application shall be filed to the central executive authority implementing the state policy in the area of plant quarantine within no more than 10 days upon receipt of respective decision. The application shall be examined by public authority no later than within two business days upon submission thereof.
- Law of Ukraine on Basic Principles and Requirements to Safety and Quality of Food Products No. 1602-VII of 22 July 2014 (Art. 19, 23, 24 and 27):
The law provides for the right to appeal the results of laboratory investigations, decisions of state inspectors, as well as decisions on the refusal to issue or temporary termination of the operating permit. Law of Ukraine on Sanitary and Epidemiological Well-Being of Population No. 4004-ХІІ of 24 February 1994 (Art. 43) provides for that resolutions, orders, decrees and conclusions of the officials of the State Sanitary and Epidemiological Service can be appealed within a month to relevant authorities, depending on issuing authority. In its turn, CMU Resolution “On the procedure for issuance of operating permit” No. 930 of 11 November 2015 provides for the right to appeal the decision on the refusal to issue an operating permit to the State Service of Ukraine to Food Safety and Consumer Protection.
- Law of Ukraine on Veterinary Medicine No. 2498-ХІІ of 25 June 1992 (Art. 36): The law provides for the right to appeal to relevant chief state inspector of veterinary medicine against decisions and actions of the officials of state veterinary medicine authorities, authorized doctors of veterinary medicine and other persons authorized to discharge particular functions. Such appeal shall be filed in accordance with the general procedure for administrative appeal and review, as determined by the applicable law of Ukraine.
- Law of Ukraine on Technical Regulations and Conformity Assessment No. 124-УІІІ of 15 January 2015 (Art. 43): The law provides for the right to appeal and the procedure for filing an appeal to designated authority for review of any decision taken by this authority regarding the object of conformity assessment. In addition, Article 43 contains a reference to the Regulation on the appeal commission and the Procedure for review of appeals.
Ministry of Economic
Development and Trade of Ukraine
01008, Ukraine, Kiyv city,
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