LUSINE ALEKSANYAN

Leading specialist of the Expertise-Analytic Division of

the Legal-Advisory Department of

Staff of the Constitutional Court of the Republic of Armenia,

First-year PhD student of

the Russian-Armenian University

DOI: https://doi.org/10.59546/18290744-2024.10-12-25

Anotation. 

The relevance of the issue raised is due to the “disorderly” behavior of the RA State Revenue Committee, in particular, despite the existence of an Administrative Court decision that has already entered into force to invalidate an act of a tax authority on the basis of a violation of procedural legal norms, the latter “duplicates” the circumstances of the case and initiates a new (double) administration in order to “correct” the mistakes made in the primary production of errors. Despite the fact that after the recognition of an act of a tax authority as invalid on the basis of a violation of a procedural legal norm, the tax obligation continues to exist in objective reality, there are no mechanisms at the legislative level for collecting an outstanding tax obligation without double administration, that is, without an inevitable violation of the principle of non bis in idem.

The author pays special attention to the problems related to the impossibility of collecting tax obligations that arose both by virtue of the law and as a result of tax administration, as a result of the recognition of an act of a tax authority as invalid on the basis of violation of the constitutional right of a person to be heard and the legal consequences resulting from this, suggests possible legislative solutions aimed at resolving the raised problem.

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