ON ENSURING TНE BALANCE OF PRIVATE AND PUBLIC INTERESTS IN TAХ REGULATION TНROUGН TНE LENS OF JUDICIAL DECISIONS DURING MARTIAL LAW

Author
, Doctor of Legal Sciences, Professor, head of the Department of Financial Law, Ukraine, Kharkiv
, ,

In heading

 Analytical and practical research;

Signed print

 27.11.2025

Issues number

 2025 - № 4 (63)

Page

 79-109

Type of articles

 Scientific article

Code UDK

 347.73: 336.22

ISSN print

 2411-5584

Abstract

 The article examines the problem of ensuring a balance between private and public interests in the sphere of tax regulation in the context of recent case law of the Supreme Court, in particular the judgment of 26 February 2025 in case No. 200/4768/23. А comprehensive analysis is conducted of the Court's approach to interpreting the transitional provisions of the Tax Code of Ukraine, which govern the application of tax norms under special legal regimes (the quarantine and wartime moratoria). It is demonstrated that the Supreme Court, adopting a formalistic approach, prioritises the public (fiscal) interest while downplaying the significance of the principles of legal certainty, taxpayers' legitimate expectations, proportionality, and the presumption of lawfulness of taxpayers' decisions. Particular attention is devoted to the issue of the allocation of the burden of proof under the conditions of martial law. It is argued that the approach proposed by the Court transforms transitional tax norms from instruments intended to provide genuine mitigation of liability into purely formal constructions.

Keywords

 martial law; financial liability; fault; legal certainty; legitimate expectations; proportionality; fair balance; burden of proof; force majeure; interpretation of tax norms; Supreme Court practice; protection of taxpayers' rights.

Reviewer

External reviewer

Article in PDF

 Visnik Ekonom teor_4_2025_79-109

Bibliography

 Dmytryk, О. О, & Damirchyiev, М. І. (2025). Pro zabezpechennia balansu pryvatnykh i publichnykh interesiv u podatkovo-pravovomu rehuliuvanni cherez pryzmu sudovykh rishen pid chas voiennoho stanu [Оn ensuring the balance of private and public interests in tax regulation through the lens of judicial decisions during martial law]. Ekonomiсhna teoriia ta pravo - Eсonomiс Theory and Law, 4(63), 79-109. DОI: https:// doi.org/10.31359/2411-5584-2025-63-4-79 [in Ukrainian].

Code DOI

 https://doi.org/1%D0%9E.31359/2411-5584-2%D0%9E25-63-4-79

This post is also available in: Ukrainian

18.06.2026