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I have my own trade stand (booth) where I am engaged in retail trade. In 2010 Tax Authority conducted inspections of accuracy as to the performance of separate requirements of the Legislation controlled by the Tax Authority and accuracy as to the interrelation with the budget. As a result, an act was drawn up to the amount of a few million of drams. At the end of the act there was a statement written in black that the given act could be appealed with tax authority or the court within six months’ time. Disagreeing to the act three months later I applied to the administrative court which rejected my statement of claim by giving reasons that the time for the submission of the claim envisaged by the court expired and that I did not have any solicitation regarding the missed period excusable. Please clarify the matter if I was treated correctly or not.

S.Gevorgyan, Yerevan

Unfortunately, the applicant is neither the first nor the last who is under a delusion regarding the periods of an appeal stated at the end of the administrative act granted by the state authorized body since the six-month period stated at the end of the act relates to the appeal of the act with the administrative body or higher administrative bodies in the manner of superiority. To appeal the act juridically the following periods are stipulated by the Administrative Procedure Code:

a) in case of appealing a claim, within two months’ time after the administrative act become effective,

b) in case of binding of the claim, within one month’s time after the acceptance of the given administrative act was rejected and within two months’ time after the maximum period envisaged for the acceptance of the administrative act expires,

c) in case of performance of the action, within one month’s time after it is rejected by the administrative body and within three months’ time after an application is filed with the administrative body regarding the performance of the required action,

d) in case of claim recognition, regardless of periods.

It is necessary to know.

In case the act adopted by the administrative body or non-acceptance of the act of non-performance of the action was appealed in an administrative manner, then the periods are to be calculated after the expiry of the periods determined for the review of the appeal.

a) appealing claim (Article 65)

The essence of the appealing claim lies in the fact that a plaintiff is entitled to demand to cancel or modify the administrative act either in full or in part. For example, to  cancel the act drawn up by the tax authority, modify any decision adopted by a head of the community,

b) binding claim (Article 66)

Under this Article, the Legislation entitles a plaintiff to demand to adopt the given administrative act juridically which was rejected by the administrative body or it failed to adopt it. For example, to apply to the cadastre for state registration of rights arising out of the real property, but which was rejected.

c) claim for performing actions (Article 67)

Under this Article, a plaintiff can demands to perform definite actions or abstain from performing such actions which are directed at the adoption of an administrative act. For example, to demand from the state authorized body to perform certain actions in the manner prescribed by law or otherwise.

d) recognition claim (Article 68)

Under this Article, a plaintiff can demand that an administrative act be declared null and void.

This provision is applied when there is no mention in the act that the administrative body adopted it, who this act is addressed and which act is regulated, obvious illegal responsibilities are imposed on the addressee and illegal rights are granted. Upon adoption it has no legal force and shall not be executed or applied.

It is necessary to know:

Upon adoption an invalidated administrative act is deemed to be null and void and shall not be executed or applied. Non-performance of an invalidated administrative act cannot institute any liabilities against the addressed persons.  Moreover, performance or application of invalidated administrative act gives rise to liabilities determined by law, whereas the administrative body adopting the act is obliged to promptly approve the invalidation of  the act at its discretion on basis of the application filed by any concerned person.