KIEV, Nov. 25 – The Tax Code cuts the period taxpayers have to appeal against the decisions of controlling bodies from three years to one month, while giving to the controlling bodies three years to collect tax debts, which restricts the rights of taxpayers to court protection, a managing partner of Arzinger law firm, Serhiy Shkliar, told Interfax-Ukraine.

"The restriction of the rights of taxpayers is not in line with Article 22 of the Ukrainian Constitution, according to which it is not allowed to narrow the content and volume of existing rights and freedoms during the adoption of new laws or the amendment of existing laws. According to Article 55 of the Constitution, each citizen is guaranteed with the right to appeal decisions, actions or inactivity of state power bodies, self-governing bodies and officials in court. The said amendments in Ukrainian law narrow the existing rights of taxpayers to court protection," Shkliar said.