About Ratio of Legitimate Interest and Subjective Rights of a Taxpayer: Structural Features

Abstract

The subject of the research is the concept of «legitimate interest» and «subjective rights» of the taxpayer. The use of these concepts in the legislation on taxes and fees suggests that there is no identity between them. However, it should be recognized that their difference due to the presence of a kinship relationship is not obvious, which causes various kinds of scholar discussions and disputes. As a result of a lack of understanding of the substance of these two permits, both taxpayers and the law enforcement officer cannot fully use their potential. The author uses comparative legal and other methods developed by legal science to identify the distinctive features of legitimate interests in comparison with the subjective rights of the taxpayer. An attempt is being made to refute traditional notions of legitimate interests as «truncated rights» guaranteed «to some extent». It is concluded that the legitimate interests and subjective rights of the taxpayer are equally protected and secured. The difference between them is not in the set of powers, but in the driving mechanism of implementation. Taxpayers ‘ claims, expressed in subjective rights, are endowed with an explicit trait. They are understandable to the obligated party and are legal by virtue of what is contained in the law. This character is unconditional and indisputable. The legitimate interest in view of the wide variability, as a rule, does not have a normative expression and therefore needs to be assessed its legality. Therefore the duty in due course of action, corresponding to the legitimate interest is implicit. It is not formalized for each ad hoc case, which makes it somewhat atypical, and therefore difficult to perceive; but most importantly, it is assumed to, and not excluded, also as it is not excluded itself an obligated person. The content of the tax authority's duty is open and requires taking into account both the taxpayer's claims and other factors that influence the decision-making (factual circumstances, public interests, requirements of justice, etc.). The interest of the taxpayer will acquire legal force (the status of «legitimate») from the moment of its approval, a positive assessment by its competent authority. The view excluding the competence of the requirements of the bearer of legitimate interest and corresponding to this requirement duty of the opposite side of the tax relationship carries the risk of turning the legitimate interests of the taxpayer into a phantom, as, in fact, it gives unlimited opportunities to opponents to violate these interests and obstruct their implementation.