UDC 347.957

DOI 10.37749/2308-9639-2024-7(259)-6

O. F. Sytnikov, Associate Professor of the Department of Financial and Tax Law of the State Tax University, Candidate of Law

ORCID ID 0000-0002-9637-5557

THE CONCEPT OF FUNDAMENTAL IMPORTANCE FOR THE FORMATION OF A UNIFORM LAW ENFORCEMENT PRACTICE AS A GROUND FOR OPENING CASSATION PROCEEDINGS IN ADMINISTRATIVE PROCESS

This scientific article examines the special grounds defined by the Code of Administrative Procedure of Ukraine, which serve to admit cases of minor complexity and other cases considered under the rules of simplified claim proceedings to review in the court of cassation.

The article compares the judicial practice set forth in the decisions of the Cassation Administrative Court within the Supreme Court, which contain conclusions on the issue under study. The article focuses on problematic issues that arise in the process of appealing against court decisions of administrative courts in cases of minor complexity and other cases considered under the rules of simplified claim proceedings in cassation.

Having analyzed the norms of the Code of Administrative Procedure of Ukraine and judicial practice, the author comes to the conclusion that in order to ensure fair access to justice, it is necessary to amend the Code of Administrative Procedure of Ukraine in terms of disclosing the essence of the concept of fundamental importance for the formation of a unified law enforcement practice as a basis for opening cassation proceedings, and to provide an exhaustive list of its elements.

Keywords: administrative proceedings, cassation appeal, law enforcement practice, fundamental importance, grounds for cassation appeal, minor cases.

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