UDC 347.996

ORCID 0000-0003-1480-1864

DOI 10.37566/2707-6849-2019-3(28)-7

(PDF)

PECHENIY Oleh,
Associate Professor of the Department of Civil Law № 1
of Yaroslav Mudryi National Law University, Candidate of Juridicial Sciences
Member of the Scientific Advisory Board of the Supreme Court

 Problematic aspects of the correlation of civil and tax legislation in the context of inheritance succession in tax legal relations

In the article the analysis of the correlation of civil and tax legislation on the example of inheritance succession in tax legal relations.

The problematic perspective of the interaction and influence of civil and tax law is one of the constant problems of the national legal system, which is modified under the influence of various factors. As this problem has been the subject of scientific research in the theory of law, relevant sectoral directions, the task of this scientific publication focuses on the issues of determining the ratio of civil and tax law in the interaction of hereditary and tax relations, burdened by succession in succession.

The author probed the questions practice of courts in resolving disputes regarding the collection of tax debt in the event of the death of the defendant, procedural actions and court decisions. The author studies court decisions and relevant practice on closing the proceedings or refusing to open in the event of the death of the defendant, when the disputed tax relations do not allow succession.

The article explores the application of civil legislation to relations that arose before entry into force.

The features of the simplified production are examined in matters about an inheritance.

In the article  are formulated the signs of judicial cases about an inheritance and tax, related to subject composition, matter of action, inheritance time, other descriptions.

The author affected the questions of forming of judicial practice, roles of Supreme Court in correct application of legislation courts about an inheritance.

A circleof legally meaningful actions, which may be inherited from the side of subjectsof the inherited legal relationships, is outlined. Composition of inheritance, the right and obligations, whose carrier during the life was the testatorhimself, is analyzed. It is proved, that the composition of inheritance besidesrights and obligations can also includes possibilities and permissions, given bythe law.

Key words: inheritance, heirs, tax legal relationship, law of succession.

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