Access of tax authorities to bank accounts

As is characteristic for civil law jurisdictions, Ukrainian law consists of the legislative acts enacted by the Parliament of Ukraine and international treaties, which upon their ratification become part of the national legislation. According to the Constitution of Ukraine, in the case of a conflict between treaty provisions and national law, the international treaty provisions prevail. Conflict with the Constitution itself is the only exception as the Constitution is of the highest legal authority and always takes precedence over other provisions...

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