id	sid	tid	token	lemma	pos
issue-2598	1	1	baltic	baltic	PROPN
issue-2598	1	2	journal	journal	PROPN
issue-2598	1	3	of	of	ADP
issue-2598	1	4	economic	economic	ADJ
issue-2598	1	5	studies	study	NOUN
issue-2598	1	6	271	271	NUM
issue-2598	1	7	vol	vol	NOUN
issue-2598	1	8	.	.	PUNCT
issue-2598	2	1	10	10	NUM
issue-2598	2	2	no	no	NOUN
issue-2598	2	3	.	.	NOUN
issue-2598	3	1	4	4	NUM
issue-2598	3	2	,	,	PUNCT
issue-2598	3	3	2024	2024	NUM
issue-2598	3	4	this	this	PRON
issue-2598	3	5	is	be	AUX
issue-2598	3	6	an	an	DET
issue-2598	3	7	open	open	ADJ
issue-2598	3	8	access	access	NOUN
issue-2598	3	9	article	article	NOUN
issue-2598	3	10	,	,	PUNCT
issue-2598	3	11	distributed	distribute	VERB
issue-2598	3	12	under	under	ADP
issue-2598	3	13	the	the	DET
issue-2598	3	14	terms	term	NOUN
issue-2598	3	15	of	of	ADP
issue-2598	3	16	the	the	DET
issue-2598	3	17	creative	creative	ADJ
issue-2598	3	18	commons	common	NOUN
issue-2598	3	19	attribution	attribution	NOUN
issue-2598	3	20	cc	cc	VERB
issue-2598	3	21	by	by	ADP
issue-2598	3	22	4.0	4.0	NUM
issue-2598	3	23	1	1	NUM
issue-2598	3	24	poltava	poltava	PROPN
issue-2598	3	25	law	law	PROPN
issue-2598	3	26	institute	institute	PROPN
issue-2598	3	27	,	,	PUNCT
issue-2598	3	28	yaroslav	yaroslav	PROPN
issue-2598	3	29	mudryi	mudryi	ADJ
issue-2598	3	30	national	national	PROPN
issue-2598	3	31	law	law	PROPN
issue-2598	3	32	university	university	PROPN
issue-2598	3	33	,	,	PUNCT
issue-2598	3	34	ukraine	ukraine	NOUN
issue-2598	3	35	(	(	PUNCT
issue-2598	3	36	corresponding	correspond	VERB
issue-2598	3	37	author	author	NOUN
issue-2598	3	38	)	)	PUNCT
issue-2598	3	39	e	e	NOUN
issue-2598	3	40	-	-	NOUN
issue-2598	3	41	mail	mail	NOUN
issue-2598	3	42	:	:	PUNCT
issue-2598	3	43	krynytskyy@ukr.net	krynytskyy@ukr.net	PROPN
issue-2598	3	44	orcid	orcid	PROPN
issue-2598	3	45	:	:	PUNCT
issue-2598	3	46	https://orcid.org/0000-0002-8067-6769	https://orcid.org/0000-0002-8067-6769	NOUN
issue-2598	3	47	2	2	NUM
issue-2598	3	48	yaroslav	yaroslav	NOUN
issue-2598	3	49	mudryi	mudryi	ADJ
issue-2598	3	50	national	national	PROPN
issue-2598	3	51	law	law	PROPN
issue-2598	3	52	university	university	PROPN
issue-2598	3	53	,	,	PUNCT
issue-2598	3	54	ukraine	ukraine	NOUN
issue-2598	3	55	e	e	NOUN
issue-2598	3	56	-	-	NOUN
issue-2598	3	57	mail	mail	NOUN
issue-2598	3	58	:	:	PUNCT
issue-2598	3	59	npkucheryavenko@ukr.net	npkucheryavenko@ukr.net	PROPN
issue-2598	3	60	orcid	orcid	NOUN
issue-2598	3	61	:	:	PUNCT
issue-2598	3	62	https://orcid.org/0000-0002-8020-5748	https://orcid.org/0000-0002-8020-5748	PROPN
issue-2598	3	63	3	3	NUM
issue-2598	3	64	national	national	PROPN
issue-2598	3	65	university	university	NOUN
issue-2598	3	66	"	"	PUNCT
issue-2598	3	67	odesa	odesa	PROPN
issue-2598	3	68	law	law	PROPN
issue-2598	3	69	academy	academy	PROPN
issue-2598	3	70	"	"	PUNCT
issue-2598	3	71	,	,	PUNCT
issue-2598	3	72	ukraine	ukraine	ADJ
issue-2598	3	73	e	e	NOUN
issue-2598	3	74	-	-	NOUN
issue-2598	3	75	mail	mail	NOUN
issue-2598	3	76	:	:	PUNCT
issue-2598	3	77	panfilovoleg2010@gmail.com	panfilovoleg2010@gmail.com	X
issue-2598	4	1	orcid	orcid	NOUN
issue-2598	4	2	:	:	PUNCT
issue-2598	4	3	https://orcid.org/0000-0003-1736-1649	https://orcid.org/0000-0003-1736-1649	NOUN
issue-2598	4	4	doi	doi	PROPN
issue-2598	4	5	:	:	PUNCT
issue-2598	4	6	https://doi.org/10.30525/2256-0742/2024-10-4-271-276	https://doi.org/10.30525/2256-0742/2024-10-4-271-276	ADJ
issue-2598	4	7	certain	certain	ADJ
issue-2598	4	8	aspects	aspect	NOUN
issue-2598	4	9	of	of	ADP
issue-2598	4	10	tax	tax	NOUN
issue-2598	4	11	accounting	accounting	NOUN
issue-2598	4	12	in	in	ADP
issue-2598	4	13	recognising	recognise	VERB
issue-2598	4	14	the	the	DET
issue-2598	4	15	voidance	voidance	NOUN
issue-2598	4	16	of	of	ADP
issue-2598	4	17	a	a	DET
issue-2598	4	18	contract	contract	NOUN
issue-2598	4	19	:	:	PUNCT
issue-2598	4	20	grounds	ground	NOUN
issue-2598	4	21	for	for	ADP
issue-2598	4	22	jurisdictional	jurisdictional	ADJ
issue-2598	4	23	conflicts	conflict	NOUN
issue-2598	4	24	igor	igor	PROPN
issue-2598	5	1	krynytskyi1	krynytskyi1	PROPN
issue-2598	5	2	,	,	PUNCT
issue-2598	5	3	mykola	mykola	PROPN
issue-2598	5	4	kucheryavenko2	kucheryavenko2	PROPN
issue-2598	5	5	,	,	PUNCT
issue-2598	5	6	oleh	oleh	PROPN
issue-2598	5	7	panfilov3	panfilov3	PROPN
issue-2598	5	8	abstract	abstract	PROPN
issue-2598	5	9	.	.	PUNCT
issue-2598	6	1	this	this	DET
issue-2598	6	2	article	article	NOUN
issue-2598	6	3	examines	examine	VERB
issue-2598	6	4	the	the	DET
issue-2598	6	5	subject	subject	NOUN
issue-2598	6	6	of	of	ADP
issue-2598	6	7	tax	tax	NOUN
issue-2598	6	8	accounting	accounting	NOUN
issue-2598	6	9	within	within	ADP
issue-2598	6	10	the	the	DET
issue-2598	6	11	context	context	NOUN
issue-2598	6	12	of	of	ADP
issue-2598	6	13	contract	contract	NOUN
issue-2598	6	14	invalidation	invalidation	NOUN
issue-2598	6	15	,	,	PUNCT
issue-2598	6	16	with	with	ADP
issue-2598	6	17	a	a	DET
issue-2598	6	18	particular	particular	ADJ
issue-2598	6	19	focus	focus	NOUN
issue-2598	6	20	on	on	ADP
issue-2598	6	21	the	the	DET
issue-2598	6	22	jurisdictional	jurisdictional	ADJ
issue-2598	6	23	conflicts	conflict	NOUN
issue-2598	6	24	that	that	PRON
issue-2598	6	25	arise	arise	VERB
issue-2598	6	26	between	between	ADP
issue-2598	6	27	tax	tax	NOUN
issue-2598	6	28	authorities	authority	NOUN
issue-2598	6	29	and	and	CCONJ
issue-2598	6	30	private	private	ADJ
issue-2598	6	31	entities	entity	NOUN
issue-2598	6	32	.	.	PUNCT
issue-2598	7	1	the	the	DET
issue-2598	7	2	study	study	NOUN
issue-2598	7	3	employs	employ	VERB
issue-2598	7	4	a	a	DET
issue-2598	7	5	legal	legal	ADJ
issue-2598	7	6	analysis	analysis	NOUN
issue-2598	7	7	of	of	ADP
issue-2598	7	8	court	court	NOUN
issue-2598	7	9	rulings	ruling	NOUN
issue-2598	7	10	and	and	CCONJ
issue-2598	7	11	legislative	legislative	ADJ
issue-2598	7	12	provisions	provision	NOUN
issue-2598	7	13	to	to	PART
issue-2598	7	14	investigate	investigate	VERB
issue-2598	7	15	the	the	DET
issue-2598	7	16	public	public	ADJ
issue-2598	7	17	-	-	PUNCT
issue-2598	7	18	law	law	NOUN
issue-2598	7	19	nature	nature	NOUN
issue-2598	7	20	of	of	ADP
issue-2598	7	21	these	these	DET
issue-2598	7	22	disputes	dispute	NOUN
issue-2598	7	23	.	.	PUNCT
issue-2598	8	1	the	the	DET
issue-2598	8	2	purpose	purpose	NOUN
issue-2598	8	3	of	of	ADP
issue-2598	8	4	the	the	DET
issue-2598	8	5	study	study	NOUN
issue-2598	8	6	is	be	AUX
issue-2598	8	7	to	to	PART
issue-2598	8	8	clarify	clarify	VERB
issue-2598	8	9	the	the	DET
issue-2598	8	10	role	role	NOUN
issue-2598	8	11	of	of	ADP
issue-2598	8	12	tax	tax	NOUN
issue-2598	8	13	authorities	authority	NOUN
issue-2598	8	14	in	in	ADP
issue-2598	8	15	challenging	challenging	ADJ
issue-2598	8	16	contracts	contract	NOUN
issue-2598	8	17	that	that	PRON
issue-2598	8	18	may	may	AUX
issue-2598	8	19	be	be	AUX
issue-2598	8	20	concluded	conclude	VERB
issue-2598	8	21	without	without	ADP
issue-2598	8	22	the	the	DET
issue-2598	8	23	intention	intention	NOUN
issue-2598	8	24	of	of	ADP
issue-2598	8	25	their	their	PRON
issue-2598	8	26	execution	execution	NOUN
issue-2598	8	27	,	,	PUNCT
issue-2598	8	28	have	have	VERB
issue-2598	8	29	no	no	DET
issue-2598	8	30	actual	actual	ADJ
issue-2598	8	31	content	content	NOUN
issue-2598	8	32	or	or	CCONJ
issue-2598	8	33	are	be	AUX
issue-2598	8	34	aimed	aim	VERB
issue-2598	8	35	at	at	ADP
issue-2598	8	36	obtaining	obtain	VERB
issue-2598	8	37	illegal	illegal	ADJ
issue-2598	8	38	tax	tax	NOUN
issue-2598	8	39	benefits	benefit	NOUN
issue-2598	8	40	,	,	PUNCT
issue-2598	8	41	and	and	CCONJ
issue-2598	8	42	to	to	PART
issue-2598	8	43	highlight	highlight	VERB
issue-2598	8	44	the	the	DET
issue-2598	8	45	jurisdictional	jurisdictional	ADJ
issue-2598	8	46	issues	issue	NOUN
issue-2598	8	47	related	relate	VERB
issue-2598	8	48	to	to	ADP
issue-2598	8	49	such	such	ADJ
issue-2598	8	50	cases	case	NOUN
issue-2598	8	51	.	.	PUNCT
issue-2598	9	1	the	the	DET
issue-2598	9	2	methodology	methodology	NOUN
issue-2598	9	3	comprises	comprise	VERB
issue-2598	9	4	a	a	DET
issue-2598	9	5	comprehensive	comprehensive	ADJ
issue-2598	9	6	examination	examination	NOUN
issue-2598	9	7	of	of	ADP
issue-2598	9	8	legal	legal	ADJ
issue-2598	9	9	precedents	precedent	NOUN
issue-2598	9	10	and	and	CCONJ
issue-2598	9	11	court	court	NOUN
issue-2598	9	12	rulings	ruling	NOUN
issue-2598	9	13	,	,	PUNCT
issue-2598	9	14	thereby	thereby	ADV
issue-2598	9	15	facilitating	facilitate	VERB
issue-2598	9	16	a	a	DET
issue-2598	9	17	thorough	thorough	ADJ
issue-2598	9	18	evaluation	evaluation	NOUN
issue-2598	9	19	of	of	ADP
issue-2598	9	20	the	the	DET
issue-2598	9	21	manner	manner	NOUN
issue-2598	9	22	in	in	ADP
issue-2598	9	23	which	which	PRON
issue-2598	9	24	tax	tax	NOUN
issue-2598	9	25	authorities	authority	NOUN
issue-2598	9	26	'	'	PART
issue-2598	9	27	actions	action	NOUN
issue-2598	9	28	in	in	ADP
issue-2598	9	29	these	these	DET
issue-2598	9	30	disputes	dispute	NOUN
issue-2598	9	31	are	be	AUX
issue-2598	9	32	connected	connect	VERB
issue-2598	9	33	to	to	ADP
issue-2598	9	34	public	public	ADJ
issue-2598	9	35	-	-	PUNCT
issue-2598	9	36	law	law	NOUN
issue-2598	9	37	principles	principle	NOUN
issue-2598	9	38	.	.	PUNCT
issue-2598	10	1	the	the	DET
issue-2598	10	2	article	article	NOUN
issue-2598	10	3	presents	present	VERB
issue-2598	10	4	a	a	DET
issue-2598	10	5	critique	critique	NOUN
issue-2598	10	6	of	of	ADP
issue-2598	10	7	the	the	DET
issue-2598	10	8	judicial	judicial	ADJ
issue-2598	10	9	misclassification	misclassification	NOUN
issue-2598	10	10	of	of	ADP
issue-2598	10	11	such	such	ADJ
issue-2598	10	12	disputes	dispute	NOUN
issue-2598	10	13	as	as	ADP
issue-2598	10	14	private	private	ADJ
issue-2598	10	15	law	law	NOUN
issue-2598	10	16	matters	matter	VERB
issue-2598	10	17	.	.	PUNCT
issue-2598	11	1	it	it	PRON
issue-2598	11	2	asserts	assert	VERB
issue-2598	11	3	that	that	SCONJ
issue-2598	11	4	these	these	DET
issue-2598	11	5	disputes	dispute	NOUN
issue-2598	11	6	should	should	AUX
issue-2598	11	7	be	be	AUX
issue-2598	11	8	understood	understand	VERB
issue-2598	11	9	within	within	ADP
issue-2598	11	10	the	the	DET
issue-2598	11	11	framework	framework	NOUN
issue-2598	11	12	of	of	ADP
issue-2598	11	13	public	public	ADJ
issue-2598	11	14	law	law	NOUN
issue-2598	11	15	,	,	PUNCT
issue-2598	11	16	given	give	VERB
issue-2598	11	17	the	the	DET
issue-2598	11	18	involvement	involvement	NOUN
issue-2598	11	19	of	of	ADP
issue-2598	11	20	state	state	NOUN
issue-2598	11	21	interests	interest	NOUN
issue-2598	11	22	.	.	PUNCT
issue-2598	12	1	the	the	DET
issue-2598	12	2	conclusion	conclusion	NOUN
issue-2598	12	3	emphasises	emphasise	VERB
issue-2598	12	4	the	the	DET
issue-2598	12	5	necessity	necessity	NOUN
issue-2598	12	6	for	for	ADP
issue-2598	12	7	a	a	DET
issue-2598	12	8	more	more	ADV
issue-2598	12	9	sophisticated	sophisticated	ADJ
issue-2598	12	10	methodology	methodology	NOUN
issue-2598	12	11	to	to	PART
issue-2598	12	12	be	be	AUX
issue-2598	12	13	employed	employ	VERB
issue-2598	12	14	in	in	ADP
issue-2598	12	15	determining	determine	VERB
issue-2598	12	16	the	the	DET
issue-2598	12	17	appropriate	appropriate	ADJ
issue-2598	12	18	jurisdiction	jurisdiction	NOUN
issue-2598	12	19	in	in	ADP
issue-2598	12	20	these	these	DET
issue-2598	12	21	cases	case	NOUN
issue-2598	12	22	.	.	PUNCT
issue-2598	13	1	it	it	PRON
issue-2598	13	2	advocates	advocate	VERB
issue-2598	13	3	for	for	ADP
issue-2598	13	4	the	the	DET
issue-2598	13	5	implementation	implementation	NOUN
issue-2598	13	6	of	of	ADP
issue-2598	13	7	a	a	DET
issue-2598	13	8	legal	legal	ADJ
issue-2598	13	9	framework	framework	NOUN
issue-2598	13	10	that	that	PRON
issue-2598	13	11	is	be	AUX
issue-2598	13	12	sensitive	sensitive	ADJ
issue-2598	13	13	to	to	ADP
issue-2598	13	14	the	the	DET
issue-2598	13	15	public	public	ADJ
issue-2598	13	16	-	-	PUNCT
issue-2598	13	17	law	law	NOUN
issue-2598	13	18	aspects	aspect	NOUN
issue-2598	13	19	of	of	ADP
issue-2598	13	20	tax	tax	NOUN
issue-2598	13	21	accounting	accounting	NOUN
issue-2598	13	22	disputes	dispute	NOUN
issue-2598	13	23	.	.	PUNCT
issue-2598	14	1	the	the	DET
issue-2598	14	2	study	study	NOUN
issue-2598	14	3	concludes	conclude	VERB
issue-2598	14	4	that	that	SCONJ
issue-2598	14	5	this	this	DET
issue-2598	14	6	approach	approach	NOUN
issue-2598	14	7	would	would	AUX
issue-2598	14	8	ensure	ensure	VERB
issue-2598	14	9	more	more	ADV
issue-2598	14	10	effective	effective	ADJ
issue-2598	14	11	protection	protection	NOUN
issue-2598	14	12	of	of	ADP
issue-2598	14	13	public	public	ADJ
issue-2598	14	14	interests	interest	NOUN
issue-2598	14	15	and	and	CCONJ
issue-2598	14	16	enhance	enhance	VERB
issue-2598	14	17	the	the	DET
issue-2598	14	18	administration	administration	NOUN
issue-2598	14	19	of	of	ADP
issue-2598	14	20	justice	justice	NOUN
issue-2598	14	21	in	in	ADP
issue-2598	14	22	tax	tax	NOUN
issue-2598	14	23	-	-	PUNCT
issue-2598	14	24	related	relate	VERB
issue-2598	14	25	legal	legal	ADJ
issue-2598	14	26	disputes	dispute	NOUN
issue-2598	14	27	.	.	PUNCT
issue-2598	15	1	keywords	keyword	NOUN
issue-2598	15	2	:	:	PUNCT
issue-2598	15	3	tax	tax	NOUN
issue-2598	15	4	accounting	accounting	NOUN
issue-2598	15	5	,	,	PUNCT
issue-2598	15	6	public	public	ADJ
issue-2598	15	7	law	law	NOUN
issue-2598	15	8	dispute	dispute	NOUN
issue-2598	15	9	,	,	PUNCT
issue-2598	15	10	controlling	control	VERB
issue-2598	15	11	authority	authority	NOUN
issue-2598	15	12	,	,	PUNCT
issue-2598	15	13	voidable	voidable	ADJ
issue-2598	15	14	contract	contract	NOUN
issue-2598	15	15	,	,	PUNCT
issue-2598	15	16	administrative	administrative	ADJ
issue-2598	15	17	jurisdiction	jurisdiction	NOUN
issue-2598	15	18	.	.	PUNCT
issue-2598	16	1	jel	jel	PROPN
issue-2598	16	2	classification	classification	NOUN
issue-2598	16	3	:	:	PUNCT
issue-2598	16	4	k10	k10	PROPN
issue-2598	16	5	,	,	PUNCT
issue-2598	16	6	k34	k34	PROPN
issue-2598	16	7	,	,	PUNCT
issue-2598	16	8	k40	k40	PROPN
issue-2598	16	9	introduction	introduction	NOUN
issue-2598	16	10	the	the	DET
issue-2598	16	11	intricacies	intricacy	NOUN
issue-2598	16	12	of	of	ADP
issue-2598	16	13	tax	tax	NOUN
issue-2598	16	14	accounting	accounting	NOUN
issue-2598	16	15	extend	extend	NOUN
issue-2598	16	16	beyond	beyond	ADP
issue-2598	16	17	the	the	DET
issue-2598	16	18	mere	mere	ADJ
issue-2598	16	19	documentation	documentation	NOUN
issue-2598	16	20	and	and	CCONJ
issue-2598	16	21	recording	recording	NOUN
issue-2598	16	22	of	of	ADP
issue-2598	16	23	transactions	transaction	NOUN
issue-2598	16	24	.	.	PUNCT
issue-2598	17	1	instead	instead	ADV
issue-2598	17	2	,	,	PUNCT
issue-2598	17	3	it	it	PRON
issue-2598	17	4	encompasses	encompass	VERB
issue-2598	17	5	a	a	DET
issue-2598	17	6	detailed	detailed	ADJ
issue-2598	17	7	examination	examination	NOUN
issue-2598	17	8	of	of	ADP
issue-2598	17	9	contracts	contract	NOUN
issue-2598	17	10	and	and	CCONJ
issue-2598	17	11	transactions	transaction	NOUN
issue-2598	17	12	,	,	PUNCT
issue-2598	17	13	which	which	PRON
issue-2598	17	14	establish	establish	VERB
issue-2598	17	15	specific	specific	ADJ
issue-2598	17	16	legal	legal	ADJ
issue-2598	17	17	rights	right	NOUN
issue-2598	17	18	and	and	CCONJ
issue-2598	17	19	obligations	obligation	NOUN
issue-2598	17	20	.	.	PUNCT
issue-2598	18	1	in	in	ADP
issue-2598	18	2	the	the	DET
issue-2598	18	3	context	context	NOUN
issue-2598	18	4	of	of	ADP
issue-2598	18	5	tax	tax	NOUN
issue-2598	18	6	law	law	NOUN
issue-2598	18	7	,	,	PUNCT
issue-2598	18	8	a	a	DET
issue-2598	18	9	significant	significant	ADJ
issue-2598	18	10	area	area	NOUN
issue-2598	18	11	of	of	ADP
issue-2598	18	12	concern	concern	NOUN
issue-2598	18	13	is	be	AUX
issue-2598	18	14	the	the	DET
issue-2598	18	15	validity	validity	NOUN
issue-2598	18	16	of	of	ADP
issue-2598	18	17	contracts	contract	NOUN
issue-2598	18	18	,	,	PUNCT
issue-2598	18	19	particularly	particularly	ADV
issue-2598	18	20	when	when	SCONJ
issue-2598	18	21	they	they	PRON
issue-2598	18	22	are	be	AUX
issue-2598	18	23	challenged	challenge	VERB
issue-2598	18	24	by	by	ADP
issue-2598	18	25	the	the	DET
issue-2598	18	26	relevant	relevant	ADJ
issue-2598	18	27	authorities	authority	NOUN
issue-2598	18	28	on	on	ADP
issue-2598	18	29	various	various	ADJ
issue-2598	18	30	grounds	ground	NOUN
issue-2598	18	31	,	,	PUNCT
issue-2598	18	32	such	such	ADJ
issue-2598	18	33	as	as	ADP
issue-2598	18	34	a	a	DET
issue-2598	18	35	lack	lack	NOUN
issue-2598	18	36	of	of	ADP
issue-2598	18	37	intent	intent	NOUN
issue-2598	18	38	to	to	PART
issue-2598	18	39	perform	perform	VERB
issue-2598	18	40	,	,	PUNCT
issue-2598	18	41	an	an	DET
issue-2598	18	42	absence	absence	NOUN
issue-2598	18	43	of	of	ADP
issue-2598	18	44	factual	factual	ADJ
issue-2598	18	45	content	content	NOUN
issue-2598	18	46	,	,	PUNCT
issue-2598	18	47	or	or	CCONJ
issue-2598	18	48	the	the	DET
issue-2598	18	49	pursuit	pursuit	NOUN
issue-2598	18	50	of	of	ADP
issue-2598	18	51	illegal	illegal	ADJ
issue-2598	18	52	tax	tax	NOUN
issue-2598	18	53	benefits	benefit	NOUN
issue-2598	18	54	.	.	PUNCT
issue-2598	19	1	such	such	ADJ
issue-2598	19	2	disputes	dispute	NOUN
issue-2598	19	3	are	be	AUX
issue-2598	19	4	not	not	PART
issue-2598	19	5	merely	merely	ADV
issue-2598	19	6	private	private	ADJ
issue-2598	19	7	matters	matter	NOUN
issue-2598	19	8	between	between	ADP
issue-2598	19	9	the	the	DET
issue-2598	19	10	parties	party	NOUN
issue-2598	19	11	involved	involve	VERB
issue-2598	19	12	;	;	PUNCT
issue-2598	19	13	they	they	PRON
issue-2598	19	14	frequently	frequently	ADV
issue-2598	19	15	have	have	VERB
issue-2598	19	16	significant	significant	ADJ
issue-2598	19	17	implications	implication	NOUN
issue-2598	19	18	under	under	ADP
issue-2598	19	19	public	public	ADJ
issue-2598	19	20	law	law	NOUN
issue-2598	19	21	,	,	PUNCT
issue-2598	19	22	particularly	particularly	ADV
issue-2598	19	23	when	when	SCONJ
issue-2598	19	24	tax	tax	NOUN
issue-2598	19	25	authorities	authority	NOUN
issue-2598	19	26	intervene	intervene	VERB
issue-2598	19	27	to	to	PART
issue-2598	19	28	safeguard	safeguard	VERB
issue-2598	19	29	the	the	DET
issue-2598	19	30	interests	interest	NOUN
issue-2598	19	31	of	of	ADP
issue-2598	19	32	the	the	DET
issue-2598	19	33	state	state	NOUN
issue-2598	19	34	.	.	PUNCT
issue-2598	20	1	the	the	DET
issue-2598	20	2	nature	nature	NOUN
issue-2598	20	3	of	of	ADP
issue-2598	20	4	these	these	DET
issue-2598	20	5	disputes	dispute	NOUN
issue-2598	20	6	demonstrates	demonstrate	VERB
issue-2598	20	7	the	the	DET
issue-2598	20	8	convergence	convergence	NOUN
issue-2598	20	9	of	of	ADP
issue-2598	20	10	private	private	ADJ
issue-2598	20	11	contractual	contractual	ADJ
issue-2598	20	12	relationships	relationship	NOUN
issue-2598	20	13	and	and	CCONJ
issue-2598	20	14	public	public	ADJ
issue-2598	20	15	-	-	PUNCT
issue-2598	20	16	law	law	NOUN
issue-2598	20	17	oversight	oversight	NOUN
issue-2598	20	18	.	.	PUNCT
issue-2598	21	1	tax	tax	NOUN
issue-2598	21	2	authorities	authority	NOUN
issue-2598	21	3	,	,	PUNCT
issue-2598	21	4	in	in	ADP
issue-2598	21	5	their	their	PRON
issue-2598	21	6	capacity	capacity	NOUN
issue-2598	21	7	as	as	ADP
issue-2598	21	8	regulators	regulator	NOUN
issue-2598	21	9	,	,	PUNCT
issue-2598	21	10	may	may	AUX
issue-2598	21	11	seek	seek	VERB
issue-2598	21	12	to	to	PART
issue-2598	21	13	invalidate	invalidate	VERB
issue-2598	21	14	contracts	contract	NOUN
issue-2598	21	15	that	that	PRON
issue-2598	21	16	contravene	contravene	VERB
issue-2598	21	17	state	state	NOUN
issue-2598	21	18	and	and	CCONJ
issue-2598	21	19	societal	societal	ADJ
issue-2598	21	20	interests	interest	NOUN
issue-2598	21	21	.	.	PUNCT
issue-2598	22	1	this	this	DET
issue-2598	22	2	public	public	ADJ
issue-2598	22	3	-	-	PUNCT
issue-2598	22	4	law	law	NOUN
issue-2598	22	5	dimension	dimension	NOUN
issue-2598	22	6	is	be	AUX
issue-2598	22	7	of	of	ADP
issue-2598	22	8	critical	critical	ADJ
issue-2598	22	9	importance	importance	NOUN
issue-2598	22	10	,	,	PUNCT
issue-2598	22	11	as	as	SCONJ
issue-2598	22	12	it	it	PRON
issue-2598	22	13	highlights	highlight	VERB
issue-2598	22	14	the	the	DET
issue-2598	22	15	role	role	NOUN
issue-2598	22	16	of	of	ADP
issue-2598	22	17	the	the	DET
issue-2598	22	18	state	state	NOUN
issue-2598	22	19	in	in	ADP
issue-2598	22	20	ensuring	ensure	VERB
issue-2598	22	21	that	that	SCONJ
issue-2598	22	22	tax	tax	NOUN
issue-2598	22	23	obligations	obligation	NOUN
issue-2598	22	24	are	be	AUX
issue-2598	22	25	met	meet	VERB
issue-2598	22	26	,	,	PUNCT
issue-2598	22	27	preventing	prevent	VERB
issue-2598	22	28	the	the	DET
issue-2598	22	29	receipt	receipt	NOUN
issue-2598	22	30	of	of	ADP
issue-2598	22	31	unlawful	unlawful	ADJ
issue-2598	22	32	benefits	benefit	NOUN
issue-2598	22	33	,	,	PUNCT
issue-2598	22	34	and	and	CCONJ
issue-2598	22	35	upholding	uphold	VERB
issue-2598	22	36	the	the	DET
issue-2598	22	37	integrity	integrity	NOUN
issue-2598	22	38	of	of	ADP
issue-2598	22	39	the	the	DET
issue-2598	22	40	tax	tax	NOUN
issue-2598	22	41	system	system	NOUN
issue-2598	22	42	.	.	PUNCT
issue-2598	23	1	it	it	PRON
issue-2598	23	2	is	be	AUX
issue-2598	23	3	of	of	ADP
issue-2598	23	4	the	the	DET
issue-2598	23	5	utmost	utmost	ADJ
issue-2598	23	6	importance	importance	NOUN
issue-2598	23	7	to	to	PART
issue-2598	23	8	gain	gain	VERB
issue-2598	23	9	a	a	DET
issue-2598	23	10	comprehensive	comprehensive	ADJ
issue-2598	23	11	understanding	understanding	NOUN
issue-2598	23	12	of	of	ADP
issue-2598	23	13	the	the	DET
issue-2598	23	14	legal	legal	ADJ
issue-2598	23	15	framework	framework	NOUN
issue-2598	23	16	and	and	CCONJ
issue-2598	23	17	jurisdictional	jurisdictional	ADJ
issue-2598	23	18	criteria	criterion	NOUN
issue-2598	23	19	pertaining	pertain	VERB
issue-2598	23	20	to	to	ADP
issue-2598	23	21	such	such	ADJ
issue-2598	23	22	disputes	dispute	NOUN
issue-2598	23	23	.	.	PUNCT
issue-2598	24	1	this	this	PRON
issue-2598	24	2	is	be	AUX
issue-2598	24	3	essential	essential	ADJ
issue-2598	24	4	for	for	ADP
issue-2598	24	5	the	the	DET
issue-2598	24	6	effective	effective	ADJ
issue-2598	24	7	balancing	balancing	NOUN
issue-2598	24	8	of	of	ADP
issue-2598	24	9	the	the	DET
issue-2598	24	10	protection	protection	NOUN
issue-2598	24	11	of	of	ADP
issue-2598	24	12	public	public	ADJ
issue-2598	24	13	interests	interest	NOUN
issue-2598	24	14	and	and	CCONJ
issue-2598	24	15	the	the	DET
issue-2598	24	16	respect	respect	NOUN
issue-2598	24	17	of	of	ADP
issue-2598	24	18	private	private	ADJ
issue-2598	24	19	contractual	contractual	ADJ
issue-2598	24	20	rights	right	NOUN
issue-2598	24	21	.	.	PUNCT
issue-2598	25	1	baltic	baltic	PROPN
issue-2598	25	2	journal	journal	PROPN
issue-2598	25	3	of	of	ADP
issue-2598	25	4	economic	economic	ADJ
issue-2598	25	5	studies	study	NOUN
issue-2598	25	6	272	272	NUM
issue-2598	25	7	vol	vol	NOUN
issue-2598	25	8	.	.	PUNCT
issue-2598	26	1	10	10	NUM
issue-2598	26	2	no	no	NOUN
issue-2598	26	3	.	.	NOUN
issue-2598	27	1	4	4	NUM
issue-2598	27	2	,	,	PUNCT
issue-2598	27	3	2024	2024	NUM
issue-2598	27	4	1	1	NUM
issue-2598	27	5	.	.	PUNCT
issue-2598	27	6	research	research	NOUN
issue-2598	27	7	methodology	methodology	NOUN
issue-2598	27	8	1.1	1.1	NUM
issue-2598	27	9	.	.	PUNCT
issue-2598	28	1	scientific	scientific	ADJ
issue-2598	28	2	,	,	PUNCT
issue-2598	28	3	theoretical	theoretical	ADJ
issue-2598	28	4	,	,	PUNCT
issue-2598	28	5	and	and	CCONJ
issue-2598	28	6	legislative	legislative	ADJ
issue-2598	28	7	foundations	foundation	NOUN
issue-2598	28	8	of	of	ADP
issue-2598	28	9	tax	tax	NOUN
issue-2598	28	10	dispute	dispute	NOUN
issue-2598	28	11	jurisdiction	jurisdiction	NOUN
issue-2598	28	12	and	and	CCONJ
issue-2598	28	13	contract	contract	NOUN
issue-2598	28	14	invalidity	invalidity	NOUN
issue-2598	28	15	the	the	DET
issue-2598	28	16	study	study	NOUN
issue-2598	28	17	of	of	ADP
issue-2598	28	18	tax	tax	NOUN
issue-2598	28	19	dispute	dispute	NOUN
issue-2598	28	20	jurisdiction	jurisdiction	NOUN
issue-2598	28	21	and	and	CCONJ
issue-2598	28	22	the	the	DET
issue-2598	28	23	grounds	ground	NOUN
issue-2598	28	24	for	for	ADP
issue-2598	28	25	contract	contract	NOUN
issue-2598	28	26	invalidity	invalidity	NOUN
issue-2598	28	27	in	in	ADP
issue-2598	28	28	tax	tax	NOUN
issue-2598	28	29	accounting	accounting	NOUN
issue-2598	28	30	is	be	AUX
issue-2598	28	31	a	a	DET
issue-2598	28	32	complex	complex	ADJ
issue-2598	28	33	and	and	CCONJ
issue-2598	28	34	multifaceted	multifaceted	ADJ
issue-2598	28	35	topic	topic	NOUN
issue-2598	28	36	that	that	PRON
issue-2598	28	37	has	have	AUX
issue-2598	28	38	attracted	attract	VERB
issue-2598	28	39	considerable	considerable	ADJ
issue-2598	28	40	attention	attention	NOUN
issue-2598	28	41	in	in	ADP
issue-2598	28	42	the	the	DET
issue-2598	28	43	field	field	NOUN
issue-2598	28	44	of	of	ADP
issue-2598	28	45	legal	legal	ADJ
issue-2598	28	46	scholarship	scholarship	NOUN
issue-2598	28	47	.	.	PUNCT
issue-2598	29	1	this	this	DET
issue-2598	29	2	field	field	NOUN
issue-2598	29	3	of	of	ADP
issue-2598	29	4	study	study	NOUN
issue-2598	29	5	has	have	AUX
issue-2598	29	6	been	be	AUX
issue-2598	29	7	the	the	DET
issue-2598	29	8	subject	subject	NOUN
issue-2598	29	9	of	of	ADP
issue-2598	29	10	considerable	considerable	ADJ
issue-2598	29	11	investigation	investigation	NOUN
issue-2598	29	12	by	by	ADP
issue-2598	29	13	scholars	scholar	NOUN
issue-2598	29	14	specialising	specialise	VERB
issue-2598	29	15	in	in	ADP
issue-2598	29	16	the	the	DET
issue-2598	29	17	intersection	intersection	NOUN
issue-2598	29	18	of	of	ADP
issue-2598	29	19	tax	tax	NOUN
issue-2598	29	20	law	law	NOUN
issue-2598	29	21	,	,	PUNCT
issue-2598	29	22	administrative	administrative	ADJ
issue-2598	29	23	law	law	NOUN
issue-2598	29	24	and	and	CCONJ
issue-2598	29	25	public	public	ADJ
issue-2598	29	26	interest	interest	NOUN
issue-2598	29	27	,	,	PUNCT
issue-2598	29	28	particularly	particularly	ADV
issue-2598	29	29	within	within	ADP
issue-2598	29	30	the	the	DET
issue-2598	29	31	context	context	NOUN
issue-2598	29	32	of	of	ADP
issue-2598	29	33	ukraine	ukraine	NOUN
issue-2598	29	34	.	.	PUNCT
issue-2598	30	1	the	the	DET
issue-2598	30	2	field	field	NOUN
issue-2598	30	3	of	of	ADP
issue-2598	30	4	study	study	NOUN
issue-2598	30	5	has	have	AUX
issue-2598	30	6	been	be	AUX
issue-2598	30	7	significantly	significantly	ADV
issue-2598	30	8	influenced	influence	VERB
issue-2598	30	9	by	by	ADP
issue-2598	30	10	the	the	DET
issue-2598	30	11	contributions	contribution	NOUN
issue-2598	30	12	of	of	ADP
issue-2598	30	13	ukrainian	ukrainian	ADJ
issue-2598	30	14	legal	legal	ADJ
issue-2598	30	15	scholars	scholar	NOUN
issue-2598	30	16	,	,	PUNCT
issue-2598	30	17	including	include	VERB
issue-2598	30	18	i.	i.	NOUN
issue-2598	30	19	barabash	barabash	PROPN
issue-2598	30	20	,	,	PUNCT
issue-2598	30	21	o.	o.	PROPN
issue-2598	30	22	varguliak	varguliak	PROPN
issue-2598	30	23	,	,	PUNCT
issue-2598	30	24	v.	v.	ADP
issue-2598	30	25	petrusevych	petrusevych	NOUN
issue-2598	30	26	,	,	PUNCT
issue-2598	30	27	a.	a.	NOUN
issue-2598	30	28	puchtetska	puchtetska	NOUN
issue-2598	30	29	,	,	PUNCT
issue-2598	30	30	o.	o.	PROPN
issue-2598	30	31	voityuk	voityuk	PROPN
issue-2598	30	32	,	,	PUNCT
issue-2598	30	33	v.	v.	ADP
issue-2598	30	34	havryliuk	havryliuk	PROPN
issue-2598	30	35	,	,	PUNCT
issue-2598	30	36	i.	i.	PROPN
issue-2598	30	37	zakharova	zakharova	PROPN
issue-2598	30	38	,	,	PUNCT
issue-2598	30	39	m.	m.	NOUN
issue-2598	30	40	kovalenko	kovalenko	PROPN
issue-2598	30	41	,	,	PUNCT
issue-2598	30	42	and	and	CCONJ
issue-2598	30	43	o.	o.	PROPN
issue-2598	30	44	sydorenko	sydorenko	PROPN
issue-2598	30	45	.	.	PUNCT
issue-2598	31	1	these	these	DET
issue-2598	31	2	scholars	scholar	NOUN
issue-2598	31	3	have	have	AUX
issue-2598	31	4	conducted	conduct	VERB
issue-2598	31	5	extensive	extensive	ADJ
issue-2598	31	6	research	research	NOUN
issue-2598	31	7	on	on	ADP
issue-2598	31	8	the	the	DET
issue-2598	31	9	intricacies	intricacy	NOUN
issue-2598	31	10	of	of	ADP
issue-2598	31	11	tax	tax	NOUN
issue-2598	31	12	control	control	NOUN
issue-2598	31	13	,	,	PUNCT
issue-2598	31	14	the	the	DET
issue-2598	31	15	public	public	ADJ
issue-2598	31	16	-	-	PUNCT
issue-2598	31	17	law	law	NOUN
issue-2598	31	18	aspects	aspect	NOUN
issue-2598	31	19	of	of	ADP
issue-2598	31	20	tax	tax	NOUN
issue-2598	31	21	disputes	dispute	NOUN
issue-2598	31	22	,	,	PUNCT
issue-2598	31	23	and	and	CCONJ
issue-2598	31	24	the	the	DET
issue-2598	31	25	circumstances	circumstance	NOUN
issue-2598	31	26	under	under	ADP
issue-2598	31	27	which	which	PRON
issue-2598	31	28	contracts	contract	NOUN
issue-2598	31	29	may	may	AUX
issue-2598	31	30	be	be	AUX
issue-2598	31	31	deemed	deem	VERB
issue-2598	31	32	invalid	invalid	ADJ
issue-2598	31	33	.	.	PUNCT
issue-2598	32	1	furthermore	furthermore	ADV
issue-2598	32	2	,	,	PUNCT
issue-2598	32	3	scholars	scholar	NOUN
issue-2598	32	4	from	from	ADP
issue-2598	32	5	other	other	ADJ
issue-2598	32	6	countries	country	NOUN
issue-2598	32	7	,	,	PUNCT
issue-2598	32	8	such	such	ADJ
issue-2598	32	9	as	as	ADP
issue-2598	32	10	k.	k.	PROPN
issue-2598	32	11	vogel	vogel	PROPN
issue-2598	32	12	,	,	PUNCT
issue-2598	32	13	r.	r.	PROPN
issue-2598	32	14	avi	avi	PROPN
issue-2598	32	15	-	-	PUNCT
issue-2598	32	16	yonah	yonah	PROPN
issue-2598	32	17	and	and	CCONJ
issue-2598	32	18	j.	j.	PROPN
issue-2598	32	19	freedman	freedman	PROPN
issue-2598	32	20	,	,	PUNCT
issue-2598	32	21	have	have	AUX
issue-2598	32	22	offered	offer	VERB
issue-2598	32	23	valuable	valuable	ADJ
issue-2598	32	24	insights	insight	NOUN
issue-2598	32	25	into	into	ADP
issue-2598	32	26	comparative	comparative	ADJ
issue-2598	32	27	perspectives	perspective	NOUN
issue-2598	32	28	on	on	ADP
issue-2598	32	29	tax	tax	NOUN
issue-2598	32	30	law	law	NOUN
issue-2598	32	31	and	and	CCONJ
issue-2598	32	32	administrative	administrative	ADJ
issue-2598	32	33	procedures	procedure	NOUN
issue-2598	32	34	.	.	PUNCT
issue-2598	33	1	these	these	DET
issue-2598	33	2	insights	insight	NOUN
issue-2598	33	3	have	have	AUX
issue-2598	33	4	contributed	contribute	VERB
issue-2598	33	5	to	to	ADP
issue-2598	33	6	a	a	DET
issue-2598	33	7	deeper	deep	ADJ
issue-2598	33	8	understanding	understanding	NOUN
issue-2598	33	9	of	of	ADP
issue-2598	33	10	these	these	DET
issue-2598	33	11	issues	issue	NOUN
issue-2598	33	12	in	in	ADP
issue-2598	33	13	a	a	DET
issue-2598	33	14	global	global	ADJ
issue-2598	33	15	context	context	NOUN
issue-2598	33	16	.	.	PUNCT
issue-2598	34	1	the	the	DET
issue-2598	34	2	legislative	legislative	ADJ
issue-2598	34	3	landscape	landscape	NOUN
issue-2598	34	4	pertaining	pertain	VERB
issue-2598	34	5	to	to	ADP
issue-2598	34	6	the	the	DET
issue-2598	34	7	jurisdiction	jurisdiction	NOUN
issue-2598	34	8	of	of	ADP
issue-2598	34	9	tax	tax	NOUN
issue-2598	34	10	disputes	dispute	NOUN
issue-2598	34	11	and	and	CCONJ
issue-2598	34	12	the	the	DET
issue-2598	34	13	invalidity	invalidity	NOUN
issue-2598	34	14	of	of	ADP
issue-2598	34	15	contracts	contract	NOUN
issue-2598	34	16	is	be	AUX
issue-2598	34	17	firmly	firmly	ADV
issue-2598	34	18	rooted	rooted	ADJ
issue-2598	34	19	in	in	ADP
issue-2598	34	20	a	a	DET
issue-2598	34	21	multitude	multitude	NOUN
issue-2598	34	22	of	of	ADP
issue-2598	34	23	legal	legal	ADJ
issue-2598	34	24	norms	norm	NOUN
issue-2598	34	25	and	and	CCONJ
issue-2598	34	26	regulations	regulation	NOUN
issue-2598	34	27	.	.	PUNCT
issue-2598	35	1	however	however	ADV
issue-2598	35	2	,	,	PUNCT
issue-2598	35	3	the	the	DET
issue-2598	35	4	application	application	NOUN
issue-2598	35	5	of	of	ADP
issue-2598	35	6	these	these	DET
issue-2598	35	7	laws	law	NOUN
issue-2598	35	8	in	in	ADP
issue-2598	35	9	practice	practice	NOUN
issue-2598	35	10	often	often	ADV
issue-2598	35	11	demonstrates	demonstrate	VERB
issue-2598	35	12	deficiencies	deficiency	NOUN
issue-2598	35	13	in	in	ADP
issue-2598	35	14	the	the	DET
issue-2598	35	15	enforcement	enforcement	NOUN
issue-2598	35	16	mechanisms	mechanism	NOUN
issue-2598	35	17	,	,	PUNCT
issue-2598	35	18	particularly	particularly	ADV
issue-2598	35	19	with	with	ADP
issue-2598	35	20	regard	regard	NOUN
issue-2598	35	21	to	to	ADP
issue-2598	35	22	the	the	DET
issue-2598	35	23	differentiation	differentiation	NOUN
issue-2598	35	24	between	between	ADP
issue-2598	35	25	public	public	ADJ
issue-2598	35	26	and	and	CCONJ
issue-2598	35	27	private	private	ADJ
issue-2598	35	28	legal	legal	ADJ
issue-2598	35	29	relations	relation	NOUN
issue-2598	35	30	in	in	ADP
issue-2598	35	31	tax	tax	NOUN
issue-2598	35	32	disputes	dispute	NOUN
issue-2598	35	33	.	.	PUNCT
issue-2598	36	1	the	the	DET
issue-2598	36	2	need	need	NOUN
issue-2598	36	3	for	for	ADP
issue-2598	36	4	precise	precise	ADJ
issue-2598	36	5	legal	legal	ADJ
issue-2598	36	6	definitions	definition	NOUN
issue-2598	36	7	and	and	CCONJ
issue-2598	36	8	clear	clear	ADJ
issue-2598	36	9	criteria	criterion	NOUN
issue-2598	36	10	for	for	ADP
issue-2598	36	11	jurisdiction	jurisdiction	NOUN
issue-2598	36	12	is	be	AUX
issue-2598	36	13	evident	evident	ADJ
issue-2598	36	14	,	,	PUNCT
issue-2598	36	15	as	as	SCONJ
issue-2598	36	16	is	be	AUX
issue-2598	36	17	the	the	DET
issue-2598	36	18	need	need	NOUN
issue-2598	36	19	for	for	ADP
issue-2598	36	20	further	further	ADJ
issue-2598	36	21	research	research	NOUN
issue-2598	36	22	to	to	PART
issue-2598	36	23	address	address	VERB
issue-2598	36	24	the	the	DET
issue-2598	36	25	evolving	evolve	VERB
issue-2598	36	26	complexities	complexity	NOUN
issue-2598	36	27	of	of	ADP
issue-2598	36	28	fiscal	fiscal	ADJ
issue-2598	36	29	control	control	NOUN
issue-2598	36	30	and	and	CCONJ
issue-2598	36	31	contract	contract	NOUN
issue-2598	36	32	validity	validity	NOUN
issue-2598	36	33	in	in	ADP
issue-2598	36	34	the	the	DET
issue-2598	36	35	context	context	NOUN
issue-2598	36	36	of	of	ADP
issue-2598	36	37	public	public	ADJ
issue-2598	36	38	interest	interest	NOUN
issue-2598	36	39	.	.	PUNCT
issue-2598	37	1	this	this	DET
issue-2598	37	2	area	area	NOUN
issue-2598	37	3	of	of	ADP
issue-2598	37	4	research	research	NOUN
issue-2598	37	5	remains	remain	VERB
issue-2598	37	6	crucial	crucial	ADJ
issue-2598	37	7	to	to	PART
issue-2598	37	8	ensure	ensure	VERB
issue-2598	37	9	that	that	SCONJ
issue-2598	37	10	the	the	DET
issue-2598	37	11	legal	legal	ADJ
issue-2598	37	12	system	system	NOUN
issue-2598	37	13	effectively	effectively	ADV
issue-2598	37	14	protects	protect	VERB
issue-2598	37	15	the	the	DET
issue-2598	37	16	interests	interest	NOUN
issue-2598	37	17	of	of	ADP
issue-2598	37	18	the	the	DET
issue-2598	37	19	state	state	NOUN
issue-2598	37	20	while	while	SCONJ
issue-2598	37	21	balancing	balance	VERB
issue-2598	37	22	the	the	DET
issue-2598	37	23	rights	right	NOUN
issue-2598	37	24	of	of	ADP
issue-2598	37	25	private	private	ADJ
issue-2598	37	26	entities	entity	NOUN
issue-2598	37	27	.	.	PUNCT
issue-2598	38	1	1.2	1.2	NUM
issue-2598	38	2	.	.	X
issue-2598	38	3	methodological	methodological	ADJ
issue-2598	38	4	approach	approach	NOUN
issue-2598	38	5	to	to	ADP
issue-2598	38	6	the	the	DET
issue-2598	38	7	study	study	NOUN
issue-2598	38	8	of	of	ADP
issue-2598	38	9	tax	tax	NOUN
issue-2598	38	10	dispute	dispute	NOUN
issue-2598	38	11	jurisdiction	jurisdiction	NOUN
issue-2598	38	12	and	and	CCONJ
issue-2598	38	13	invalidity	invalidity	NOUN
issue-2598	38	14	of	of	ADP
issue-2598	38	15	contracts	contract	NOUN
issue-2598	38	16	this	this	DET
issue-2598	38	17	article	article	NOUN
issue-2598	38	18	employs	employ	VERB
issue-2598	38	19	a	a	DET
issue-2598	38	20	multifaceted	multifaceted	ADJ
issue-2598	38	21	methodological	methodological	ADJ
issue-2598	38	22	approach	approach	NOUN
issue-2598	38	23	,	,	PUNCT
issue-2598	38	24	drawing	draw	VERB
issue-2598	38	25	upon	upon	SCONJ
issue-2598	38	26	a	a	DET
issue-2598	38	27	range	range	NOUN
issue-2598	38	28	of	of	ADP
issue-2598	38	29	scientific	scientific	ADJ
issue-2598	38	30	methods	method	NOUN
issue-2598	38	31	,	,	PUNCT
issue-2598	38	32	to	to	PART
issue-2598	38	33	provide	provide	VERB
issue-2598	38	34	a	a	DET
issue-2598	38	35	comprehensive	comprehensive	ADJ
issue-2598	38	36	analysis	analysis	NOUN
issue-2598	38	37	of	of	ADP
issue-2598	38	38	the	the	DET
issue-2598	38	39	jurisdictional	jurisdictional	ADJ
issue-2598	38	40	issues	issue	NOUN
issue-2598	38	41	and	and	CCONJ
issue-2598	38	42	the	the	DET
issue-2598	38	43	grounds	ground	NOUN
issue-2598	38	44	for	for	ADP
issue-2598	38	45	contract	contract	NOUN
issue-2598	38	46	invalidity	invalidity	NOUN
issue-2598	38	47	in	in	ADP
issue-2598	38	48	tax	tax	NOUN
issue-2598	38	49	disputes	dispute	NOUN
issue-2598	38	50	.	.	PUNCT
issue-2598	39	1	the	the	DET
issue-2598	39	2	dialectical	dialectical	ADJ
issue-2598	39	3	method	method	NOUN
issue-2598	39	4	is	be	AUX
issue-2598	39	5	employed	employ	VERB
issue-2598	39	6	to	to	PART
issue-2598	39	7	explore	explore	VERB
issue-2598	39	8	the	the	DET
issue-2598	39	9	theoretical	theoretical	ADJ
issue-2598	39	10	and	and	CCONJ
issue-2598	39	11	normative	normative	ADJ
issue-2598	39	12	foundations	foundation	NOUN
issue-2598	39	13	of	of	ADP
issue-2598	39	14	public	public	ADJ
issue-2598	39	15	-	-	PUNCT
issue-2598	39	16	law	law	NOUN
issue-2598	39	17	relations	relation	NOUN
issue-2598	39	18	in	in	ADP
issue-2598	39	19	tax	tax	NOUN
issue-2598	39	20	disputes	dispute	NOUN
issue-2598	39	21	,	,	PUNCT
issue-2598	39	22	with	with	ADP
issue-2598	39	23	a	a	DET
issue-2598	39	24	particular	particular	ADJ
issue-2598	39	25	focus	focus	NOUN
issue-2598	39	26	on	on	ADP
issue-2598	39	27	the	the	DET
issue-2598	39	28	legal	legal	ADJ
issue-2598	39	29	responsibilities	responsibility	NOUN
issue-2598	39	30	and	and	CCONJ
issue-2598	39	31	powers	power	NOUN
issue-2598	39	32	of	of	ADP
issue-2598	39	33	controlling	control	VERB
issue-2598	39	34	authorities	authority	NOUN
issue-2598	39	35	.	.	PUNCT
issue-2598	40	1	the	the	DET
issue-2598	40	2	comparative	comparative	ADJ
issue-2598	40	3	legal	legal	ADJ
issue-2598	40	4	method	method	NOUN
issue-2598	40	5	is	be	AUX
issue-2598	40	6	used	use	VERB
issue-2598	40	7	to	to	PART
issue-2598	40	8	examine	examine	VERB
issue-2598	40	9	how	how	SCONJ
issue-2598	40	10	different	different	ADJ
issue-2598	40	11	legal	legal	ADJ
issue-2598	40	12	systems	system	NOUN
issue-2598	40	13	address	address	VERB
issue-2598	40	14	the	the	DET
issue-2598	40	15	invalidity	invalidity	NOUN
issue-2598	40	16	of	of	ADP
issue-2598	40	17	contracts	contract	NOUN
issue-2598	40	18	and	and	CCONJ
issue-2598	40	19	the	the	DET
issue-2598	40	20	jurisdictional	jurisdictional	ADJ
issue-2598	40	21	boundaries	boundary	NOUN
issue-2598	40	22	of	of	ADP
issue-2598	40	23	tax	tax	NOUN
issue-2598	40	24	disputes	dispute	NOUN
issue-2598	40	25	,	,	PUNCT
issue-2598	40	26	thereby	thereby	ADV
issue-2598	40	27	providing	provide	VERB
issue-2598	40	28	a	a	DET
issue-2598	40	29	broader	broad	ADJ
issue-2598	40	30	context	context	NOUN
issue-2598	40	31	for	for	ADP
issue-2598	40	32	the	the	DET
issue-2598	40	33	ukrainian	ukrainian	ADJ
issue-2598	40	34	experience	experience	NOUN
issue-2598	40	35	.	.	PUNCT
issue-2598	41	1	in	in	ADP
issue-2598	41	2	addition	addition	NOUN
issue-2598	41	3	,	,	PUNCT
issue-2598	41	4	the	the	DET
issue-2598	41	5	documentary	documentary	NOUN
issue-2598	41	6	analysis	analysis	NOUN
issue-2598	41	7	method	method	NOUN
issue-2598	41	8	plays	play	VERB
issue-2598	41	9	an	an	DET
issue-2598	41	10	important	important	ADJ
issue-2598	41	11	role	role	NOUN
issue-2598	41	12	in	in	ADP
issue-2598	41	13	verifying	verify	VERB
issue-2598	41	14	the	the	DET
issue-2598	41	15	legal	legal	ADJ
issue-2598	41	16	reasoning	reasoning	NOUN
issue-2598	41	17	of	of	ADP
issue-2598	41	18	the	the	DET
issue-2598	41	19	tax	tax	NOUN
issue-2598	41	20	authorities	authority	NOUN
issue-2598	41	21	and	and	CCONJ
issue-2598	41	22	courts	court	NOUN
issue-2598	41	23	,	,	PUNCT
issue-2598	41	24	especially	especially	ADV
issue-2598	41	25	in	in	ADP
issue-2598	41	26	cases	case	NOUN
issue-2598	41	27	of	of	ADP
issue-2598	41	28	invalidation	invalidation	NOUN
issue-2598	41	29	of	of	ADP
issue-2598	41	30	contracts	contract	NOUN
issue-2598	41	31	for	for	ADP
issue-2598	41	32	purposes	purpose	NOUN
issue-2598	41	33	contrary	contrary	ADJ
issue-2598	41	34	to	to	ADP
issue-2598	41	35	the	the	DET
issue-2598	41	36	state	state	NOUN
issue-2598	41	37	and	and	CCONJ
issue-2598	41	38	public	public	ADJ
issue-2598	41	39	interest	interest	NOUN
issue-2598	41	40	.	.	PUNCT
issue-2598	42	1	the	the	DET
issue-2598	42	2	method	method	NOUN
issue-2598	42	3	of	of	ADP
issue-2598	42	4	analysis	analysis	NOUN
issue-2598	42	5	is	be	AUX
issue-2598	42	6	used	use	VERB
issue-2598	42	7	to	to	PART
issue-2598	42	8	summarise	summarise	VERB
issue-2598	42	9	the	the	DET
issue-2598	42	10	results	result	NOUN
issue-2598	42	11	obtained	obtain	VERB
issue-2598	42	12	and	and	CCONJ
issue-2598	42	13	formulate	formulate	ADJ
issue-2598	42	14	conclusions	conclusion	NOUN
issue-2598	42	15	on	on	ADP
issue-2598	42	16	the	the	DET
issue-2598	42	17	appropriate	appropriate	ADJ
issue-2598	42	18	jurisdiction	jurisdiction	NOUN
issue-2598	42	19	to	to	PART
issue-2598	42	20	resolve	resolve	VERB
issue-2598	42	21	such	such	ADJ
issue-2598	42	22	disputes	dispute	NOUN
issue-2598	42	23	and	and	CCONJ
issue-2598	42	24	the	the	DET
issue-2598	42	25	legal	legal	ADJ
issue-2598	42	26	criteria	criterion	NOUN
issue-2598	42	27	for	for	ADP
issue-2598	42	28	invalidating	invalidate	VERB
issue-2598	42	29	contracts	contract	NOUN
issue-2598	42	30	.	.	PUNCT
issue-2598	43	1	the	the	DET
issue-2598	43	2	integration	integration	NOUN
issue-2598	43	3	of	of	ADP
issue-2598	43	4	these	these	DET
issue-2598	43	5	methodologies	methodology	NOUN
issue-2598	43	6	provides	provide	VERB
issue-2598	43	7	a	a	DET
issue-2598	43	8	thorough	thorough	ADJ
issue-2598	43	9	study	study	NOUN
issue-2598	43	10	of	of	ADP
issue-2598	43	11	the	the	DET
issue-2598	43	12	issues	issue	NOUN
issue-2598	43	13	under	under	ADP
issue-2598	43	14	consideration	consideration	NOUN
issue-2598	43	15	and	and	CCONJ
issue-2598	43	16	contributes	contribute	VERB
issue-2598	43	17	to	to	ADP
issue-2598	43	18	a	a	DET
issue-2598	43	19	deeper	deep	ADJ
issue-2598	43	20	understanding	understanding	NOUN
issue-2598	43	21	of	of	ADP
issue-2598	43	22	the	the	DET
issue-2598	43	23	legal	legal	ADJ
issue-2598	43	24	and	and	CCONJ
issue-2598	43	25	practical	practical	ADJ
issue-2598	43	26	problems	problem	NOUN
issue-2598	43	27	in	in	ADP
issue-2598	43	28	this	this	DET
issue-2598	43	29	area	area	NOUN
issue-2598	43	30	.	.	PUNCT
issue-2598	44	1	2	2	X
issue-2598	44	2	.	.	X
issue-2598	44	3	research	research	NOUN
issue-2598	44	4	results	result	VERB
issue-2598	44	5	tax	tax	NOUN
issue-2598	44	6	accounting	accounting	NOUN
issue-2598	44	7	involves	involve	VERB
issue-2598	44	8	not	not	PART
issue-2598	44	9	only	only	ADV
issue-2598	44	10	recording	record	VERB
issue-2598	44	11	and	and	CCONJ
issue-2598	44	12	documenting	document	VERB
issue-2598	44	13	individual	individual	ADJ
issue-2598	44	14	transactions	transaction	NOUN
issue-2598	44	15	of	of	ADP
issue-2598	44	16	the	the	DET
issue-2598	44	17	taxpayer	taxpayer	NOUN
issue-2598	44	18	,	,	PUNCT
issue-2598	44	19	but	but	CCONJ
issue-2598	44	20	also	also	ADV
issue-2598	44	21	analysing	analyse	VERB
issue-2598	44	22	documents	document	NOUN
issue-2598	44	23	that	that	PRON
issue-2598	44	24	give	give	VERB
issue-2598	44	25	rise	rise	NOUN
issue-2598	44	26	to	to	ADP
issue-2598	44	27	certain	certain	ADJ
issue-2598	44	28	rights	right	NOUN
issue-2598	44	29	and	and	CCONJ
issue-2598	44	30	obligations	obligation	NOUN
issue-2598	44	31	.	.	PUNCT
issue-2598	45	1	one	one	NUM
issue-2598	45	2	of	of	ADP
issue-2598	45	3	the	the	DET
issue-2598	45	4	controversial	controversial	ADJ
issue-2598	45	5	reasons	reason	NOUN
issue-2598	45	6	for	for	ADP
issue-2598	45	7	conducting	conduct	VERB
issue-2598	45	8	accounting	accounting	NOUN
issue-2598	45	9	procedures	procedure	NOUN
issue-2598	45	10	is	be	AUX
issue-2598	45	11	to	to	PART
issue-2598	45	12	recognise	recognise	VERB
issue-2598	45	13	the	the	DET
issue-2598	45	14	invalidity	invalidity	NOUN
issue-2598	45	15	of	of	ADP
issue-2598	45	16	a	a	DET
issue-2598	45	17	contract	contract	NOUN
issue-2598	45	18	for	for	ADP
issue-2598	45	19	the	the	DET
issue-2598	45	20	provision	provision	NOUN
issue-2598	45	21	of	of	ADP
issue-2598	45	22	certain	certain	ADJ
issue-2598	45	23	types	type	NOUN
issue-2598	45	24	of	of	ADP
issue-2598	45	25	services	service	NOUN
issue-2598	45	26	by	by	ADP
issue-2598	45	27	the	the	DET
issue-2598	45	28	taxpayer	taxpayer	NOUN
issue-2598	45	29	and	and	CCONJ
issue-2598	45	30	to	to	PART
issue-2598	45	31	apply	apply	VERB
issue-2598	45	32	the	the	DET
issue-2598	45	33	reasons	reason	NOUN
issue-2598	45	34	for	for	ADP
issue-2598	45	35	the	the	DET
issue-2598	45	36	invalidity	invalidity	NOUN
issue-2598	45	37	of	of	ADP
issue-2598	45	38	the	the	DET
issue-2598	45	39	transaction	transaction	NOUN
issue-2598	45	40	to	to	ADP
issue-2598	45	41	the	the	DET
issue-2598	45	42	parties	party	NOUN
issue-2598	45	43	involved	involve	VERB
issue-2598	45	44	.	.	PUNCT
issue-2598	46	1	the	the	DET
issue-2598	46	2	tax	tax	NOUN
issue-2598	46	3	authorities	authority	NOUN
issue-2598	46	4	usually	usually	ADV
issue-2598	46	5	justify	justify	VERB
issue-2598	46	6	their	their	PRON
issue-2598	46	7	position	position	NOUN
issue-2598	46	8	on	on	ADP
issue-2598	46	9	the	the	DET
issue-2598	46	10	following	following	ADJ
issue-2598	46	11	grounds	ground	NOUN
issue-2598	46	12	:	:	PUNCT
issue-2598	46	13	a	a	X
issue-2598	46	14	)	)	PUNCT
issue-2598	46	15	the	the	DET
issue-2598	46	16	contract	contract	NOUN
issue-2598	46	17	was	be	AUX
issue-2598	46	18	concluded	conclude	VERB
issue-2598	46	19	without	without	ADP
issue-2598	46	20	the	the	DET
issue-2598	46	21	intention	intention	NOUN
issue-2598	46	22	to	to	PART
issue-2598	46	23	perform	perform	VERB
issue-2598	46	24	it	it	PRON
issue-2598	46	25	;	;	PUNCT
issue-2598	46	26	b	b	X
issue-2598	46	27	)	)	PUNCT
issue-2598	46	28	the	the	DET
issue-2598	46	29	documents	document	NOUN
issue-2598	46	30	created	create	VERB
issue-2598	46	31	on	on	ADP
issue-2598	46	32	its	its	PRON
issue-2598	46	33	basis	basis	NOUN
issue-2598	46	34	have	have	VERB
issue-2598	46	35	no	no	DET
issue-2598	46	36	actual	actual	ADJ
issue-2598	46	37	content	content	NOUN
issue-2598	46	38	(	(	PUNCT
issue-2598	46	39	no	no	DET
issue-2598	46	40	business	business	NOUN
issue-2598	46	41	transactions	transaction	NOUN
issue-2598	46	42	took	take	VERB
issue-2598	46	43	place	place	NOUN
issue-2598	46	44	to	to	PART
issue-2598	46	45	fulfil	fulfil	VERB
issue-2598	46	46	the	the	DET
issue-2598	46	47	terms	term	NOUN
issue-2598	46	48	of	of	ADP
issue-2598	46	49	the	the	DET
issue-2598	46	50	agreement	agreement	NOUN
issue-2598	46	51	)	)	PUNCT
issue-2598	46	52	;	;	PUNCT
issue-2598	46	53	c	c	X
issue-2598	46	54	)	)	PUNCT
issue-2598	46	55	the	the	DET
issue-2598	46	56	contract	contract	NOUN
issue-2598	46	57	was	be	AUX
issue-2598	46	58	entered	enter	VERB
issue-2598	46	59	into	into	ADP
issue-2598	46	60	with	with	ADP
issue-2598	46	61	the	the	DET
issue-2598	46	62	aim	aim	NOUN
issue-2598	46	63	of	of	ADP
issue-2598	46	64	obtaining	obtain	VERB
issue-2598	46	65	an	an	DET
issue-2598	46	66	illegal	illegal	ADJ
issue-2598	46	67	tax	tax	NOUN
issue-2598	46	68	benefit	benefit	NOUN
issue-2598	46	69	;	;	PUNCT
issue-2598	46	70	d	d	X
issue-2598	46	71	)	)	PUNCT
issue-2598	46	72	the	the	DET
issue-2598	46	73	sole	sole	ADJ
issue-2598	46	74	purpose	purpose	NOUN
issue-2598	46	75	of	of	ADP
issue-2598	46	76	such	such	ADJ
issue-2598	46	77	documents	document	NOUN
issue-2598	46	78	is	be	AUX
issue-2598	46	79	to	to	PART
issue-2598	46	80	understate	understate	VERB
issue-2598	46	81	tax	tax	NOUN
issue-2598	46	82	liabilities	liability	NOUN
issue-2598	46	83	.	.	PUNCT
issue-2598	47	1	in	in	ADP
issue-2598	47	2	order	order	NOUN
issue-2598	47	3	to	to	PART
issue-2598	47	4	understand	understand	VERB
issue-2598	47	5	both	both	CCONJ
issue-2598	47	6	the	the	DET
issue-2598	47	7	problematic	problematic	ADJ
issue-2598	47	8	reasons	reason	NOUN
issue-2598	47	9	for	for	ADP
issue-2598	47	10	the	the	DET
issue-2598	47	11	emergence	emergence	NOUN
issue-2598	47	12	of	of	ADP
issue-2598	47	13	such	such	ADJ
issue-2598	47	14	relations	relation	NOUN
issue-2598	47	15	and	and	CCONJ
issue-2598	47	16	the	the	DET
issue-2598	47	17	circumstances	circumstance	NOUN
issue-2598	47	18	of	of	ADP
issue-2598	47	19	the	the	DET
issue-2598	47	20	dispute	dispute	NOUN
issue-2598	47	21	,	,	PUNCT
issue-2598	47	22	it	it	PRON
issue-2598	47	23	is	be	AUX
issue-2598	47	24	first	first	ADV
issue-2598	47	25	necessary	necessary	ADJ
issue-2598	47	26	to	to	PART
issue-2598	47	27	understand	understand	VERB
issue-2598	47	28	the	the	DET
issue-2598	47	29	nature	nature	NOUN
issue-2598	47	30	of	of	ADP
issue-2598	47	31	the	the	DET
issue-2598	47	32	relations	relation	NOUN
issue-2598	47	33	that	that	PRON
issue-2598	47	34	characterise	characterise	VERB
issue-2598	47	35	this	this	DET
issue-2598	47	36	phenomenon	phenomenon	NOUN
issue-2598	47	37	.	.	PUNCT
issue-2598	48	1	such	such	DET
issue-2598	48	2	a	a	DET
issue-2598	48	3	dispute	dispute	NOUN
issue-2598	48	4	is	be	AUX
issue-2598	48	5	characterised	characterise	VERB
issue-2598	48	6	by	by	ADP
issue-2598	48	7	a	a	DET
issue-2598	48	8	public	public	ADJ
issue-2598	48	9	law	law	NOUN
issue-2598	48	10	orientation	orientation	NOUN
issue-2598	48	11	,	,	PUNCT
issue-2598	48	12	although	although	SCONJ
issue-2598	48	13	at	at	ADP
issue-2598	48	14	first	first	ADJ
issue-2598	48	15	sight	sight	NOUN
issue-2598	48	16	it	it	PRON
issue-2598	48	17	concerns	concern	VERB
issue-2598	48	18	the	the	DET
issue-2598	48	19	determination	determination	NOUN
issue-2598	48	20	of	of	ADP
issue-2598	48	21	the	the	DET
issue-2598	48	22	interests	interest	NOUN
issue-2598	48	23	of	of	ADP
issue-2598	48	24	the	the	DET
issue-2598	48	25	individuals	individual	NOUN
issue-2598	48	26	who	who	PRON
issue-2598	48	27	have	have	AUX
issue-2598	48	28	entered	enter	VERB
issue-2598	48	29	into	into	ADP
issue-2598	48	30	the	the	DET
issue-2598	48	31	contract	contract	NOUN
issue-2598	48	32	.	.	PUNCT
issue-2598	49	1	public	public	ADJ
issue-2598	49	2	-	-	PUNCT
issue-2598	49	3	law	law	NOUN
issue-2598	49	4	relations	relation	NOUN
issue-2598	49	5	embody	embody	VERB
issue-2598	49	6	power	power	NOUN
issue-2598	49	7	and	and	CCONJ
issue-2598	49	8	subordination	subordination	NOUN
issue-2598	49	9	,	,	PUNCT
issue-2598	49	10	which	which	PRON
issue-2598	49	11	distinguishes	distinguish	VERB
issue-2598	49	12	them	they	PRON
issue-2598	49	13	from	from	ADP
issue-2598	49	14	private	private	ADJ
issue-2598	49	15	-	-	PUNCT
issue-2598	49	16	law	law	NOUN
issue-2598	49	17	relations	relation	NOUN
issue-2598	49	18	,	,	PUNCT
issue-2598	49	19	which	which	PRON
issue-2598	49	20	are	be	AUX
issue-2598	49	21	characterised	characterise	VERB
issue-2598	49	22	by	by	ADP
issue-2598	49	23	the	the	DET
issue-2598	49	24	presence	presence	NOUN
issue-2598	49	25	of	of	ADP
issue-2598	49	26	property	property	NOUN
issue-2598	49	27	or	or	CCONJ
issue-2598	49	28	non	non	ADJ
issue-2598	49	29	-	-	ADJ
issue-2598	49	30	property	property	ADJ
issue-2598	49	31	personal	personal	ADJ
issue-2598	49	32	interests	interest	NOUN
issue-2598	49	33	of	of	ADP
issue-2598	49	34	the	the	DET
issue-2598	49	35	participants	participant	NOUN
issue-2598	49	36	.	.	PUNCT
issue-2598	50	1	it	it	PRON
issue-2598	50	2	should	should	AUX
issue-2598	50	3	be	be	AUX
issue-2598	50	4	noted	note	VERB
issue-2598	50	5	that	that	SCONJ
issue-2598	50	6	in	in	ADP
issue-2598	50	7	such	such	ADJ
issue-2598	50	8	cases	case	NOUN
issue-2598	50	9	the	the	DET
issue-2598	50	10	tax	tax	NOUN
issue-2598	50	11	authorities	authority	NOUN
issue-2598	50	12	do	do	AUX
issue-2598	50	13	not	not	PART
issue-2598	50	14	initiate	initiate	VERB
issue-2598	50	15	proceedings	proceeding	NOUN
issue-2598	50	16	in	in	ADP
issue-2598	50	17	their	their	PRON
issue-2598	50	18	own	own	ADJ
issue-2598	50	19	interest	interest	NOUN
issue-2598	50	20	,	,	PUNCT
issue-2598	50	21	but	but	CCONJ
issue-2598	50	22	as	as	ADP
issue-2598	50	23	an	an	DET
issue-2598	50	24	exercise	exercise	NOUN
issue-2598	50	25	of	of	ADP
issue-2598	50	26	the	the	DET
issue-2598	50	27	powers	power	NOUN
issue-2598	50	28	of	of	ADP
issue-2598	50	29	the	the	DET
issue-2598	50	30	controlling	control	VERB
issue-2598	50	31	authority	authority	NOUN
issue-2598	50	32	.	.	PUNCT
issue-2598	51	1	the	the	DET
issue-2598	51	2	filing	filing	NOUN
issue-2598	51	3	of	of	ADP
issue-2598	51	4	a	a	DET
issue-2598	51	5	lawsuit	lawsuit	NOUN
issue-2598	51	6	in	in	ADP
issue-2598	51	7	such	such	ADJ
issue-2598	51	8	cases	case	NOUN
issue-2598	51	9	should	should	AUX
issue-2598	51	10	be	be	AUX
issue-2598	51	11	seen	see	VERB
issue-2598	51	12	as	as	ADP
issue-2598	51	13	the	the	DET
issue-2598	51	14	protection	protection	NOUN
issue-2598	51	15	of	of	ADP
issue-2598	51	16	the	the	DET
issue-2598	51	17	public	public	ADJ
issue-2598	51	18	interest	interest	NOUN
issue-2598	51	19	in	in	ADP
issue-2598	51	20	the	the	DET
issue-2598	51	21	field	field	NOUN
issue-2598	51	22	of	of	ADP
issue-2598	51	23	taxation	taxation	NOUN
issue-2598	51	24	by	by	ADP
issue-2598	51	25	a	a	DET
issue-2598	51	26	subject	subject	NOUN
issue-2598	51	27	directly	directly	ADV
issue-2598	51	28	baltic	baltic	ADJ
issue-2598	51	29	journal	journal	PROPN
issue-2598	51	30	of	of	ADP
issue-2598	51	31	economic	economic	ADJ
issue-2598	51	32	studies	study	NOUN
issue-2598	51	33	273	273	NUM
issue-2598	51	34	vol	vol	NOUN
issue-2598	51	35	.	.	PUNCT
issue-2598	52	1	10	10	NUM
issue-2598	52	2	no	no	NOUN
issue-2598	52	3	.	.	NOUN
issue-2598	53	1	4	4	NUM
issue-2598	53	2	,	,	PUNCT
issue-2598	53	3	2024	2024	NUM
issue-2598	53	4	vested	vest	VERB
issue-2598	53	5	with	with	ADP
issue-2598	53	6	the	the	DET
issue-2598	53	7	relevant	relevant	ADJ
issue-2598	53	8	powers	power	NOUN
issue-2598	53	9	.	.	PUNCT
issue-2598	54	1	in	in	ADP
issue-2598	54	2	particular	particular	ADJ
issue-2598	54	3	,	,	PUNCT
issue-2598	54	4	this	this	DET
issue-2598	54	5	type	type	NOUN
issue-2598	54	6	of	of	ADP
issue-2598	54	7	dispute	dispute	NOUN
issue-2598	54	8	reflects	reflect	VERB
issue-2598	54	9	the	the	DET
issue-2598	54	10	exercise	exercise	NOUN
issue-2598	54	11	of	of	ADP
issue-2598	54	12	the	the	DET
issue-2598	54	13	tax	tax	NOUN
issue-2598	54	14	authority	authority	NOUN
issue-2598	54	15	's	's	PART
issue-2598	54	16	competence	competence	NOUN
issue-2598	54	17	in	in	ADP
issue-2598	54	18	tax	tax	NOUN
issue-2598	54	19	control	control	NOUN
issue-2598	54	20	,	,	PUNCT
issue-2598	54	21	which	which	PRON
issue-2598	54	22	makes	make	VERB
issue-2598	54	23	it	it	PRON
issue-2598	54	24	public	public	ADJ
issue-2598	54	25	law	law	NOUN
issue-2598	54	26	in	in	ADP
issue-2598	54	27	nature	nature	NOUN
issue-2598	54	28	.	.	PUNCT
issue-2598	55	1	"	"	PUNCT
issue-2598	55	2	the	the	DET
issue-2598	55	3	subject	subject	NOUN
issue-2598	55	4	of	of	ADP
issue-2598	55	5	proof	proof	NOUN
issue-2598	55	6	in	in	ADP
issue-2598	55	7	cases	case	NOUN
issue-2598	55	8	with	with	ADP
issue-2598	55	9	such	such	DET
issue-2598	55	10	a	a	DET
issue-2598	55	11	subject	subject	ADJ
issue-2598	55	12	matter	matter	NOUN
issue-2598	55	13	of	of	ADP
issue-2598	55	14	the	the	DET
issue-2598	55	15	lawsuit	lawsuit	NOUN
issue-2598	55	16	is	be	AUX
issue-2598	55	17	to	to	PART
issue-2598	55	18	verify	verify	VERB
issue-2598	55	19	the	the	DET
issue-2598	55	20	controlling	control	VERB
issue-2598	55	21	authority	authority	NOUN
issue-2598	55	22	's	's	PART
issue-2598	55	23	arguments	argument	NOUN
issue-2598	55	24	that	that	SCONJ
issue-2598	55	25	the	the	DET
issue-2598	55	26	transaction	transaction	NOUN
issue-2598	55	27	was	be	AUX
issue-2598	55	28	carried	carry	VERB
issue-2598	55	29	out	out	ADP
issue-2598	55	30	with	with	ADP
issue-2598	55	31	a	a	DET
issue-2598	55	32	purpose	purpose	NOUN
issue-2598	55	33	that	that	PRON
issue-2598	55	34	is	be	AUX
issue-2598	55	35	knowingly	knowingly	ADV
issue-2598	55	36	contrary	contrary	ADJ
issue-2598	55	37	to	to	ADP
issue-2598	55	38	the	the	DET
issue-2598	55	39	interests	interest	NOUN
issue-2598	55	40	of	of	ADP
issue-2598	55	41	the	the	DET
issue-2598	55	42	state	state	NOUN
issue-2598	55	43	and	and	CCONJ
issue-2598	55	44	society	society	NOUN
issue-2598	55	45	"	"	PUNCT
issue-2598	55	46	(	(	PUNCT
issue-2598	55	47	the	the	DET
issue-2598	55	48	order	order	NOUN
issue-2598	55	49	of	of	ADP
issue-2598	55	50	the	the	DET
issue-2598	55	51	grand	grand	ADJ
issue-2598	55	52	chamber	chamber	NOUN
issue-2598	55	53	of	of	ADP
issue-2598	55	54	the	the	DET
issue-2598	55	55	supreme	supreme	PROPN
issue-2598	55	56	court	court	PROPN
issue-2598	55	57	in	in	ADP
issue-2598	55	58	case	case	NOUN
issue-2598	55	59	no	no	PROPN
issue-2598	55	60	.	.	PUNCT
issue-2598	55	61	580/4531/23	580/4531/23	NUM
issue-2598	55	62	,	,	PUNCT
issue-2598	55	63	2024	2024	NUM
issue-2598	55	64	)	)	PUNCT
issue-2598	55	65	.	.	PUNCT
issue-2598	56	1	the	the	DET
issue-2598	56	2	resolution	resolution	NOUN
issue-2598	56	3	of	of	ADP
issue-2598	56	4	such	such	DET
issue-2598	56	5	a	a	DET
issue-2598	56	6	dispute	dispute	NOUN
issue-2598	56	7	does	do	AUX
issue-2598	56	8	not	not	PART
issue-2598	56	9	involve	involve	VERB
issue-2598	56	10	determining	determine	VERB
issue-2598	56	11	whether	whether	SCONJ
issue-2598	56	12	or	or	CCONJ
issue-2598	56	13	not	not	PART
issue-2598	56	14	civil	civil	ADJ
issue-2598	56	15	rights	right	NOUN
issue-2598	56	16	have	have	AUX
issue-2598	56	17	been	be	AUX
issue-2598	56	18	violated	violate	VERB
issue-2598	56	19	.	.	PUNCT
issue-2598	57	1	in	in	ADP
issue-2598	57	2	fulfilling	fulfil	VERB
issue-2598	57	3	its	its	PRON
issue-2598	57	4	duty	duty	NOUN
issue-2598	57	5	to	to	PART
issue-2598	57	6	monitor	monitor	VERB
issue-2598	57	7	compliance	compliance	NOUN
issue-2598	57	8	with	with	ADP
issue-2598	57	9	tax	tax	NOUN
issue-2598	57	10	legislation	legislation	NOUN
issue-2598	57	11	,	,	PUNCT
issue-2598	57	12	the	the	DET
issue-2598	57	13	control	control	NOUN
issue-2598	57	14	authority	authority	NOUN
issue-2598	57	15	protects	protect	VERB
issue-2598	57	16	the	the	DET
issue-2598	57	17	public	public	ADJ
issue-2598	57	18	interest	interest	NOUN
issue-2598	57	19	,	,	PUNCT
issue-2598	57	20	not	not	PART
issue-2598	57	21	its	its	PRON
issue-2598	57	22	own	own	ADJ
issue-2598	57	23	.	.	PUNCT
issue-2598	58	1	it	it	PRON
issue-2598	58	2	is	be	AUX
issue-2598	58	3	necessary	necessary	ADJ
issue-2598	58	4	to	to	PART
issue-2598	58	5	agree	agree	VERB
issue-2598	58	6	with	with	ADP
issue-2598	58	7	the	the	DET
issue-2598	58	8	separate	separate	ADJ
issue-2598	58	9	opinion	opinion	NOUN
issue-2598	58	10	of	of	ADP
issue-2598	58	11	the	the	DET
issue-2598	58	12	judges	judge	NOUN
issue-2598	58	13	of	of	ADP
issue-2598	58	14	the	the	DET
issue-2598	58	15	grand	grand	ADJ
issue-2598	58	16	chamber	chamber	NOUN
issue-2598	58	17	of	of	ADP
issue-2598	58	18	the	the	DET
issue-2598	58	19	supreme	supreme	PROPN
issue-2598	58	20	court	court	PROPN
issue-2598	58	21	in	in	ADP
issue-2598	58	22	case	case	NOUN
issue-2598	58	23	no	no	INTJ
issue-2598	58	24	.	.	PUNCT
issue-2598	58	25	580/4531/23	580/4531/23	NUM
issue-2598	58	26	,	,	PUNCT
issue-2598	58	27	which	which	PRON
issue-2598	58	28	evaluates	evaluate	VERB
issue-2598	58	29	the	the	DET
issue-2598	58	30	correlation	correlation	NOUN
issue-2598	58	31	between	between	ADP
issue-2598	58	32	public	public	ADJ
issue-2598	58	33	and	and	CCONJ
issue-2598	58	34	private	private	ADJ
issue-2598	58	35	legal	legal	ADJ
issue-2598	58	36	relations	relation	NOUN
issue-2598	58	37	.	.	PUNCT
issue-2598	59	1	the	the	DET
issue-2598	59	2	content	content	NOUN
issue-2598	59	3	of	of	ADP
issue-2598	59	4	public	public	ADJ
issue-2598	59	5	legal	legal	ADJ
issue-2598	59	6	relations	relation	NOUN
issue-2598	59	7	includes	include	VERB
issue-2598	59	8	the	the	DET
issue-2598	59	9	existence	existence	NOUN
issue-2598	59	10	of	of	ADP
issue-2598	59	11	relations	relation	NOUN
issue-2598	59	12	of	of	ADP
issue-2598	59	13	power	power	NOUN
issue-2598	59	14	and	and	CCONJ
issue-2598	59	15	subordination	subordination	NOUN
issue-2598	59	16	,	,	PUNCT
issue-2598	59	17	which	which	PRON
issue-2598	59	18	distinguishes	distinguish	VERB
issue-2598	59	19	them	they	PRON
issue-2598	59	20	from	from	ADP
issue-2598	59	21	private	private	ADJ
issue-2598	59	22	legal	legal	ADJ
issue-2598	59	23	relations	relation	NOUN
issue-2598	59	24	,	,	PUNCT
issue-2598	59	25	where	where	SCONJ
issue-2598	59	26	the	the	DET
issue-2598	59	27	regulation	regulation	NOUN
issue-2598	59	28	is	be	AUX
issue-2598	59	29	based	base	VERB
issue-2598	59	30	on	on	ADP
issue-2598	59	31	the	the	DET
issue-2598	59	32	legal	legal	ADJ
issue-2598	59	33	equality	equality	NOUN
issue-2598	59	34	of	of	ADP
issue-2598	59	35	the	the	DET
issue-2598	59	36	parties	party	NOUN
issue-2598	59	37	,	,	PUNCT
issue-2598	59	38	free	free	ADJ
issue-2598	59	39	will	will	NOUN
issue-2598	59	40	and	and	CCONJ
issue-2598	59	41	independence	independence	NOUN
issue-2598	59	42	of	of	ADP
issue-2598	59	43	property	property	NOUN
issue-2598	59	44	.	.	PUNCT
issue-2598	60	1	private	private	ADJ
issue-2598	60	2	legal	legal	ADJ
issue-2598	60	3	relations	relation	NOUN
issue-2598	60	4	are	be	AUX
issue-2598	60	5	characterised	characterise	VERB
issue-2598	60	6	by	by	ADP
issue-2598	60	7	the	the	DET
issue-2598	60	8	existence	existence	NOUN
issue-2598	60	9	of	of	ADP
issue-2598	60	10	a	a	DET
issue-2598	60	11	property	property	NOUN
issue-2598	60	12	or	or	CCONJ
issue-2598	60	13	non	non	ADJ
issue-2598	60	14	-	-	ADJ
issue-2598	60	15	property	property	ADJ
issue-2598	60	16	personal	personal	ADJ
issue-2598	60	17	interest	interest	NOUN
issue-2598	60	18	of	of	ADP
issue-2598	60	19	the	the	DET
issue-2598	60	20	participant	participant	NOUN
issue-2598	60	21	.	.	PUNCT
issue-2598	61	1	if	if	SCONJ
issue-2598	61	2	one	one	NUM
issue-2598	61	3	of	of	ADP
issue-2598	61	4	the	the	DET
issue-2598	61	5	parties	party	NOUN
issue-2598	61	6	to	to	ADP
issue-2598	61	7	the	the	DET
issue-2598	61	8	disputed	dispute	VERB
issue-2598	61	9	legal	legal	ADJ
issue-2598	61	10	relations	relation	NOUN
issue-2598	61	11	does	do	AUX
issue-2598	61	12	not	not	PART
issue-2598	61	13	exercise	exercise	VERB
issue-2598	61	14	administrative	administrative	ADJ
issue-2598	61	15	authority	authority	NOUN
issue-2598	61	16	over	over	ADP
issue-2598	61	17	the	the	DET
issue-2598	61	18	other	other	ADJ
issue-2598	61	19	party	party	NOUN
issue-2598	61	20	to	to	ADP
issue-2598	61	21	the	the	DET
issue-2598	61	22	dispute	dispute	NOUN
issue-2598	61	23	,	,	PUNCT
issue-2598	61	24	such	such	DET
issue-2598	61	25	a	a	DET
issue-2598	61	26	dispute	dispute	NOUN
issue-2598	61	27	does	do	AUX
issue-2598	61	28	not	not	PART
issue-2598	61	29	have	have	VERB
issue-2598	61	30	the	the	DET
issue-2598	61	31	characteristics	characteristic	NOUN
issue-2598	61	32	of	of	ADP
issue-2598	61	33	an	an	DET
issue-2598	61	34	administrative	administrative	ADJ
issue-2598	61	35	case	case	NOUN
issue-2598	61	36	as	as	SCONJ
issue-2598	61	37	defined	define	VERB
issue-2598	61	38	by	by	ADP
issue-2598	61	39	the	the	DET
issue-2598	61	40	code	code	NOUN
issue-2598	61	41	of	of	ADP
issue-2598	61	42	administrative	administrative	ADJ
issue-2598	61	43	procedure	procedure	NOUN
issue-2598	61	44	of	of	ADP
issue-2598	61	45	ukraine	ukraine	NOUN
issue-2598	61	46	(	(	PUNCT
issue-2598	61	47	cap	cap	NOUN
issue-2598	61	48	)	)	PUNCT
issue-2598	61	49	(	(	PUNCT
issue-2598	61	50	the	the	DET
issue-2598	61	51	order	order	NOUN
issue-2598	61	52	of	of	ADP
issue-2598	61	53	the	the	DET
issue-2598	61	54	grand	grand	ADJ
issue-2598	61	55	chamber	chamber	NOUN
issue-2598	61	56	of	of	ADP
issue-2598	61	57	the	the	DET
issue-2598	61	58	supreme	supreme	PROPN
issue-2598	61	59	court	court	PROPN
issue-2598	61	60	in	in	ADP
issue-2598	61	61	case	case	NOUN
issue-2598	61	62	no	no	PROPN
issue-2598	61	63	.	.	PUNCT
issue-2598	61	64	580/4531/23	580/4531/23	NUM
issue-2598	61	65	,	,	PUNCT
issue-2598	61	66	2024	2024	NUM
issue-2598	61	67	)	)	PUNCT
issue-2598	61	68	.	.	PUNCT
issue-2598	62	1	the	the	DET
issue-2598	62	2	controlling	control	VERB
issue-2598	62	3	authority	authority	NOUN
issue-2598	62	4	exercises	exercise	VERB
issue-2598	62	5	tax	tax	NOUN
issue-2598	62	6	control	control	NOUN
issue-2598	62	7	.	.	PUNCT
issue-2598	63	1	in	in	ADP
issue-2598	63	2	exercising	exercise	VERB
issue-2598	63	3	its	its	PRON
issue-2598	63	4	functions	function	NOUN
issue-2598	63	5	,	,	PUNCT
issue-2598	63	6	it	it	PRON
issue-2598	63	7	may	may	AUX
issue-2598	63	8	file	file	VERB
issue-2598	63	9	a	a	DET
issue-2598	63	10	claim	claim	NOUN
issue-2598	63	11	with	with	ADP
issue-2598	63	12	a	a	DET
issue-2598	63	13	court	court	NOUN
issue-2598	63	14	to	to	PART
issue-2598	63	15	invalidate	invalidate	VERB
issue-2598	63	16	a	a	DET
issue-2598	63	17	contract	contract	NOUN
issue-2598	63	18	(	(	PUNCT
issue-2598	63	19	the	the	DET
issue-2598	63	20	civil	civil	ADJ
issue-2598	63	21	code	code	NOUN
issue-2598	63	22	of	of	ADP
issue-2598	63	23	ukraine	ukraine	PROPN
issue-2598	63	24	.	.	PUNCT
issue-2598	64	1	official	official	ADJ
issue-2598	64	2	bulletin	bulletin	NOUN
issue-2598	64	3	of	of	ADP
issue-2598	64	4	the	the	DET
issue-2598	64	5	verkhovna	verkhovna	NOUN
issue-2598	64	6	rada	rada	PROPN
issue-2598	64	7	of	of	ADP
issue-2598	64	8	ukraine	ukraine	PROPN
issue-2598	64	9	(	(	PUNCT
issue-2598	64	10	bvr	bvr	PROPN
issue-2598	64	11	)	)	PUNCT
issue-2598	64	12	,	,	PUNCT
issue-2598	64	13	2003	2003	NUM
issue-2598	64	14	,	,	PUNCT
issue-2598	64	15	articles	article	NOUN
issue-2598	64	16	203	203	NUM
issue-2598	64	17	,	,	PUNCT
issue-2598	64	18	215	215	NUM
issue-2598	64	19	,	,	PUNCT
issue-2598	64	20	228	228	NUM
issue-2598	64	21	)	)	PUNCT
issue-2598	64	22	.	.	PUNCT
issue-2598	65	1	"	"	PUNCT
issue-2598	65	2	if	if	SCONJ
issue-2598	65	3	the	the	DET
issue-2598	65	4	requirement	requirement	NOUN
issue-2598	65	5	for	for	ADP
issue-2598	65	6	the	the	DET
issue-2598	65	7	compliance	compliance	NOUN
issue-2598	65	8	of	of	ADP
issue-2598	65	9	the	the	DET
issue-2598	65	10	transaction	transaction	NOUN
issue-2598	65	11	with	with	ADP
issue-2598	65	12	the	the	DET
issue-2598	65	13	interests	interest	NOUN
issue-2598	65	14	of	of	ADP
issue-2598	65	15	the	the	DET
issue-2598	65	16	state	state	NOUN
issue-2598	65	17	and	and	CCONJ
issue-2598	65	18	society	society	NOUN
issue-2598	65	19	,	,	PUNCT
issue-2598	65	20	its	its	PRON
issue-2598	65	21	moral	moral	ADJ
issue-2598	65	22	principles	principle	NOUN
issue-2598	65	23	,	,	PUNCT
issue-2598	65	24	is	be	AUX
issue-2598	65	25	not	not	PART
issue-2598	65	26	met	meet	VERB
issue-2598	65	27	,	,	PUNCT
issue-2598	65	28	such	such	DET
issue-2598	65	29	a	a	DET
issue-2598	65	30	transaction	transaction	NOUN
issue-2598	65	31	may	may	AUX
issue-2598	65	32	be	be	AUX
issue-2598	65	33	declared	declare	VERB
issue-2598	65	34	invalid	invalid	ADJ
issue-2598	65	35	.	.	PUNCT
issue-2598	66	1	if	if	SCONJ
issue-2598	66	2	a	a	DET
issue-2598	66	3	transaction	transaction	NOUN
issue-2598	66	4	declared	declare	VERB
issue-2598	66	5	invalid	invalid	ADJ
issue-2598	66	6	by	by	ADP
issue-2598	66	7	a	a	DET
issue-2598	66	8	court	court	NOUN
issue-2598	66	9	was	be	AUX
issue-2598	66	10	carried	carry	VERB
issue-2598	66	11	out	out	ADP
issue-2598	66	12	with	with	ADP
issue-2598	66	13	a	a	DET
issue-2598	66	14	purpose	purpose	NOUN
issue-2598	66	15	knowingly	knowingly	ADV
issue-2598	66	16	contrary	contrary	ADJ
issue-2598	66	17	to	to	ADP
issue-2598	66	18	the	the	DET
issue-2598	66	19	interests	interest	NOUN
issue-2598	66	20	of	of	ADP
issue-2598	66	21	the	the	DET
issue-2598	66	22	state	state	NOUN
issue-2598	66	23	and	and	CCONJ
issue-2598	66	24	society	society	NOUN
issue-2598	66	25	,	,	PUNCT
issue-2598	66	26	and	and	CCONJ
issue-2598	66	27	if	if	SCONJ
issue-2598	66	28	both	both	DET
issue-2598	66	29	parties	party	NOUN
issue-2598	66	30	acted	act	VERB
issue-2598	66	31	with	with	ADP
issue-2598	66	32	intent	intent	NOUN
issue-2598	66	33	–	–	PUNCT
issue-2598	66	34	if	if	SCONJ
issue-2598	66	35	the	the	DET
issue-2598	66	36	transaction	transaction	NOUN
issue-2598	66	37	was	be	AUX
issue-2598	66	38	executed	execute	VERB
issue-2598	66	39	by	by	ADP
issue-2598	66	40	both	both	DET
issue-2598	66	41	parties	party	NOUN
issue-2598	66	42	–	–	PUNCT
issue-2598	66	43	everything	everything	PRON
issue-2598	66	44	received	receive	VERB
issue-2598	66	45	by	by	ADP
issue-2598	66	46	them	they	PRON
issue-2598	66	47	under	under	ADP
issue-2598	66	48	the	the	DET
issue-2598	66	49	agreement	agreement	NOUN
issue-2598	66	50	shall	shall	AUX
issue-2598	66	51	be	be	AUX
issue-2598	66	52	collected	collect	VERB
issue-2598	66	53	to	to	ADP
issue-2598	66	54	the	the	DET
issue-2598	66	55	state	state	NOUN
issue-2598	66	56	revenue	revenue	NOUN
issue-2598	66	57	by	by	ADP
issue-2598	66	58	court	court	NOUN
issue-2598	66	59	order	order	NOUN
issue-2598	66	60	,	,	PUNCT
issue-2598	66	61	and	and	CCONJ
issue-2598	66	62	if	if	SCONJ
issue-2598	66	63	the	the	DET
issue-2598	66	64	transaction	transaction	NOUN
issue-2598	66	65	was	be	AUX
issue-2598	66	66	executed	execute	VERB
issue-2598	66	67	by	by	ADP
issue-2598	66	68	one	one	NUM
issue-2598	66	69	party	party	NOUN
issue-2598	66	70	,	,	PUNCT
issue-2598	66	71	everything	everything	PRON
issue-2598	66	72	received	receive	VERB
issue-2598	66	73	by	by	ADP
issue-2598	66	74	the	the	DET
issue-2598	66	75	other	other	ADJ
issue-2598	66	76	party	party	NOUN
issue-2598	66	77	shall	shall	AUX
issue-2598	66	78	be	be	AUX
issue-2598	66	79	collected	collect	VERB
issue-2598	66	80	to	to	ADP
issue-2598	66	81	the	the	DET
issue-2598	66	82	state	state	NOUN
issue-2598	66	83	revenue	revenue	NOUN
issue-2598	66	84	and	and	CCONJ
issue-2598	66	85	everything	everything	PRON
issue-2598	66	86	due	due	ADJ
issue-2598	66	87	–	–	PUNCT
issue-2598	66	88	from	from	ADP
issue-2598	66	89	it	it	PRON
issue-2598	66	90	to	to	ADP
issue-2598	66	91	the	the	DET
issue-2598	66	92	first	first	ADJ
issue-2598	66	93	party	party	NOUN
issue-2598	66	94	to	to	PART
issue-2598	66	95	compensate	compensate	VERB
issue-2598	66	96	for	for	ADP
issue-2598	66	97	what	what	PRON
issue-2598	66	98	was	be	AUX
issue-2598	66	99	received	receive	VERB
issue-2598	66	100	"	"	PUNCT
issue-2598	66	101	(	(	PUNCT
issue-2598	66	102	separate	separate	ADJ
issue-2598	66	103	opinion	opinion	NOUN
issue-2598	66	104	of	of	ADP
issue-2598	66	105	the	the	DET
issue-2598	66	106	judges	judge	NOUN
issue-2598	66	107	of	of	ADP
issue-2598	66	108	the	the	DET
issue-2598	66	109	grand	grand	ADJ
issue-2598	66	110	chamber	chamber	NOUN
issue-2598	66	111	of	of	ADP
issue-2598	66	112	the	the	DET
issue-2598	66	113	supreme	supreme	PROPN
issue-2598	66	114	court	court	PROPN
issue-2598	66	115	in	in	ADP
issue-2598	66	116	case	case	NOUN
issue-2598	67	1	no	no	PROPN
issue-2598	67	2	.	.	PUNCT
issue-2598	67	3	580/4531/23	580/4531/23	NUM
issue-2598	67	4	,	,	PUNCT
issue-2598	67	5	2024	2024	NUM
issue-2598	67	6	)	)	PUNCT
issue-2598	67	7	.	.	PUNCT
issue-2598	68	1	in	in	ADP
issue-2598	68	2	this	this	DET
issue-2598	68	3	context	context	NOUN
issue-2598	68	4	,	,	PUNCT
issue-2598	68	5	the	the	DET
issue-2598	68	6	public	public	ADJ
issue-2598	68	7	nature	nature	NOUN
issue-2598	68	8	of	of	ADP
issue-2598	68	9	the	the	DET
issue-2598	68	10	proceedings	proceeding	NOUN
issue-2598	68	11	is	be	AUX
issue-2598	68	12	enhanced	enhance	VERB
issue-2598	68	13	by	by	ADP
issue-2598	68	14	the	the	DET
issue-2598	68	15	special	special	ADJ
issue-2598	68	16	status	status	NOUN
issue-2598	68	17	of	of	ADP
issue-2598	68	18	the	the	DET
issue-2598	68	19	subject	subject	NOUN
issue-2598	68	20	,	,	PUNCT
issue-2598	68	21	who	who	PRON
issue-2598	68	22	is	be	AUX
issue-2598	68	23	vested	vest	VERB
issue-2598	68	24	with	with	ADP
issue-2598	68	25	the	the	DET
issue-2598	68	26	authority	authority	NOUN
issue-2598	68	27	to	to	PART
issue-2598	68	28	assess	assess	VERB
issue-2598	68	29	the	the	DET
issue-2598	68	30	grounds	ground	NOUN
issue-2598	68	31	and	and	CCONJ
issue-2598	68	32	nature	nature	NOUN
issue-2598	68	33	of	of	ADP
issue-2598	68	34	the	the	DET
issue-2598	68	35	implementation	implementation	NOUN
issue-2598	68	36	of	of	ADP
issue-2598	68	37	its	its	PRON
issue-2598	68	38	powers	power	NOUN
issue-2598	68	39	.	.	PUNCT
issue-2598	69	1	such	such	DET
issue-2598	69	2	a	a	DET
issue-2598	69	3	dispute	dispute	NOUN
issue-2598	69	4	characterises	characterise	VERB
issue-2598	69	5	the	the	DET
issue-2598	69	6	tax	tax	NOUN
issue-2598	69	7	authorities	authority	NOUN
issue-2598	69	8	'	'	PART
issue-2598	69	9	realisation	realisation	NOUN
issue-2598	69	10	of	of	ADP
issue-2598	69	11	their	their	PRON
issue-2598	69	12	competence	competence	NOUN
issue-2598	69	13	in	in	ADP
issue-2598	69	14	tax	tax	NOUN
issue-2598	69	15	control	control	NOUN
issue-2598	69	16	,	,	PUNCT
issue-2598	69	17	thereby	thereby	ADV
issue-2598	69	18	rendering	render	VERB
issue-2598	69	19	it	it	PRON
issue-2598	69	20	a	a	DET
issue-2598	69	21	matter	matter	NOUN
issue-2598	69	22	of	of	ADP
issue-2598	69	23	public	public	ADJ
issue-2598	69	24	law	law	NOUN
issue-2598	69	25	.	.	PUNCT
issue-2598	70	1	the	the	DET
issue-2598	70	2	subject	subject	NOUN
issue-2598	70	3	of	of	ADP
issue-2598	70	4	proof	proof	NOUN
issue-2598	70	5	in	in	ADP
issue-2598	70	6	this	this	DET
issue-2598	70	7	situation	situation	NOUN
issue-2598	70	8	is	be	AUX
issue-2598	70	9	not	not	PART
issue-2598	70	10	concerned	concern	VERB
issue-2598	70	11	with	with	ADP
issue-2598	70	12	investigating	investigate	VERB
issue-2598	70	13	the	the	DET
issue-2598	70	14	conditions	condition	NOUN
issue-2598	70	15	and	and	CCONJ
issue-2598	70	16	nature	nature	NOUN
issue-2598	70	17	of	of	ADP
issue-2598	70	18	the	the	DET
issue-2598	70	19	contract	contract	NOUN
issue-2598	70	20	;	;	PUNCT
issue-2598	70	21	rather	rather	ADV
issue-2598	70	22	,	,	PUNCT
issue-2598	70	23	it	it	PRON
issue-2598	70	24	is	be	AUX
issue-2598	70	25	focused	focus	VERB
issue-2598	70	26	on	on	ADP
issue-2598	70	27	verifying	verify	VERB
issue-2598	70	28	the	the	DET
issue-2598	70	29	controlling	control	VERB
issue-2598	70	30	authority	authority	NOUN
issue-2598	70	31	's	's	PART
issue-2598	70	32	arguments	argument	NOUN
issue-2598	70	33	that	that	SCONJ
issue-2598	70	34	the	the	DET
issue-2598	70	35	transaction	transaction	NOUN
issue-2598	70	36	was	be	AUX
issue-2598	70	37	carried	carry	VERB
issue-2598	70	38	out	out	ADP
issue-2598	70	39	with	with	ADP
issue-2598	70	40	the	the	DET
issue-2598	70	41	intention	intention	NOUN
issue-2598	70	42	of	of	ADP
issue-2598	70	43	causing	cause	VERB
issue-2598	70	44	detriment	detriment	NOUN
issue-2598	70	45	to	to	ADP
issue-2598	70	46	the	the	DET
issue-2598	70	47	interests	interest	NOUN
issue-2598	70	48	of	of	ADP
issue-2598	70	49	the	the	DET
issue-2598	70	50	state	state	NOUN
issue-2598	70	51	and	and	CCONJ
issue-2598	70	52	society	society	NOUN
issue-2598	70	53	.	.	PUNCT
issue-2598	71	1	the	the	DET
issue-2598	71	2	issue	issue	NOUN
issue-2598	71	3	at	at	ADP
issue-2598	71	4	hand	hand	NOUN
issue-2598	71	5	is	be	AUX
issue-2598	71	6	not	not	PART
issue-2598	71	7	the	the	DET
issue-2598	71	8	presence	presence	NOUN
issue-2598	71	9	or	or	CCONJ
issue-2598	71	10	absence	absence	NOUN
issue-2598	71	11	of	of	ADP
issue-2598	71	12	violated	violate	VERB
issue-2598	71	13	civil	civil	ADJ
issue-2598	71	14	rights	right	NOUN
issue-2598	71	15	;	;	PUNCT
issue-2598	71	16	rather	rather	ADV
issue-2598	71	17	,	,	PUNCT
issue-2598	71	18	it	it	PRON
issue-2598	71	19	is	be	AUX
issue-2598	71	20	the	the	DET
issue-2598	71	21	protection	protection	NOUN
issue-2598	71	22	of	of	ADP
issue-2598	71	23	public	public	ADJ
issue-2598	71	24	interests	interest	NOUN
issue-2598	71	25	.	.	PUNCT
issue-2598	72	1	the	the	DET
issue-2598	72	2	controlling	control	VERB
issue-2598	72	3	authorities	authority	NOUN
issue-2598	72	4	are	be	AUX
issue-2598	72	5	entitled	entitle	VERB
issue-2598	72	6	to	to	PART
issue-2598	72	7	file	file	VERB
issue-2598	72	8	lawsuits	lawsuit	NOUN
issue-2598	72	9	against	against	ADP
issue-2598	72	10	enterprises	enterprise	NOUN
issue-2598	72	11	,	,	PUNCT
issue-2598	72	12	institutions	institution	NOUN
issue-2598	72	13	,	,	PUNCT
issue-2598	72	14	organisations	organisation	NOUN
issue-2598	72	15	,	,	PUNCT
issue-2598	72	16	and	and	CCONJ
issue-2598	72	17	individuals	individual	NOUN
issue-2598	72	18	with	with	ADP
issue-2598	72	19	the	the	DET
issue-2598	72	20	objective	objective	NOUN
issue-2598	72	21	of	of	ADP
issue-2598	72	22	declaring	declare	VERB
issue-2598	72	23	disputed	dispute	VERB
issue-2598	72	24	transactions	transaction	NOUN
issue-2598	72	25	invalid	invalid	ADJ
issue-2598	72	26	and	and	CCONJ
issue-2598	72	27	implementing	implement	VERB
issue-2598	72	28	measures	measure	NOUN
issue-2598	72	29	related	relate	VERB
issue-2598	72	30	to	to	ADP
issue-2598	72	31	such	such	ADJ
issue-2598	72	32	invalidity	invalidity	NOUN
issue-2598	72	33	.	.	PUNCT
issue-2598	73	1	this	this	PRON
issue-2598	73	2	may	may	AUX
issue-2598	73	3	include	include	VERB
issue-2598	73	4	the	the	DET
issue-2598	73	5	collection	collection	NOUN
issue-2598	73	6	of	of	ADP
issue-2598	73	7	funds	fund	NOUN
issue-2598	73	8	received	receive	VERB
issue-2598	73	9	under	under	ADP
issue-2598	73	10	void	void	ADJ
issue-2598	73	11	contracts	contract	NOUN
issue-2598	73	12	into	into	ADP
issue-2598	73	13	the	the	DET
issue-2598	73	14	state	state	NOUN
issue-2598	73	15	revenue	revenue	NOUN
issue-2598	73	16	.	.	PUNCT
issue-2598	74	1	in	in	ADP
issue-2598	74	2	acting	act	VERB
issue-2598	74	3	not	not	PART
issue-2598	74	4	in	in	ADP
issue-2598	74	5	their	their	PRON
issue-2598	74	6	own	own	ADJ
issue-2598	74	7	interests	interest	NOUN
issue-2598	74	8	but	but	CCONJ
issue-2598	74	9	in	in	ADP
issue-2598	74	10	fulfilment	fulfilment	NOUN
issue-2598	74	11	of	of	ADP
issue-2598	74	12	a	a	DET
issue-2598	74	13	tax	tax	NOUN
issue-2598	74	14	control	control	NOUN
issue-2598	74	15	function	function	NOUN
issue-2598	74	16	,	,	PUNCT
issue-2598	74	17	such	such	DET
issue-2598	74	18	an	an	DET
issue-2598	74	19	authority	authority	NOUN
issue-2598	74	20	is	be	AUX
issue-2598	74	21	required	require	VERB
issue-2598	74	22	to	to	PART
issue-2598	74	23	prove	prove	VERB
issue-2598	74	24	in	in	ADP
issue-2598	74	25	court	court	NOUN
issue-2598	74	26	the	the	DET
issue-2598	74	27	circumstances	circumstance	NOUN
issue-2598	74	28	it	it	PRON
issue-2598	74	29	refers	refer	VERB
issue-2598	74	30	to	to	ADP
issue-2598	74	31	as	as	ADP
issue-2598	74	32	evidence	evidence	NOUN
issue-2598	74	33	of	of	ADP
issue-2598	74	34	the	the	DET
issue-2598	74	35	transaction	transaction	NOUN
issue-2598	74	36	's	's	PART
issue-2598	74	37	non	non	NOUN
issue-2598	74	38	-	-	NOUN
issue-2598	74	39	compliance	compliance	NOUN
issue-2598	74	40	with	with	ADP
issue-2598	74	41	state	state	NOUN
issue-2598	74	42	interests	interest	NOUN
issue-2598	74	43	.	.	PUNCT
issue-2598	75	1	such	such	DET
issue-2598	75	2	a	a	DET
issue-2598	75	3	dispute	dispute	NOUN
issue-2598	75	4	does	do	AUX
issue-2598	75	5	not	not	PART
issue-2598	75	6	constitute	constitute	VERB
issue-2598	75	7	a	a	DET
issue-2598	75	8	violation	violation	NOUN
issue-2598	75	9	of	of	ADP
issue-2598	75	10	the	the	DET
issue-2598	75	11	controlling	control	VERB
issue-2598	75	12	authority	authority	NOUN
issue-2598	75	13	's	's	PART
issue-2598	75	14	rights	right	NOUN
issue-2598	75	15	.	.	PUNCT
issue-2598	76	1	it	it	PRON
issue-2598	76	2	thus	thus	ADV
issue-2598	76	3	follows	follow	VERB
issue-2598	76	4	that	that	SCONJ
issue-2598	76	5	there	there	PRON
issue-2598	76	6	are	be	VERB
issue-2598	76	7	no	no	DET
issue-2598	76	8	grounds	ground	NOUN
issue-2598	76	9	for	for	ADP
issue-2598	76	10	insisting	insist	VERB
issue-2598	76	11	that	that	SCONJ
issue-2598	76	12	the	the	DET
issue-2598	76	13	controlling	control	VERB
issue-2598	76	14	authority	authority	NOUN
issue-2598	76	15	prove	prove	VERB
issue-2598	76	16	a	a	DET
issue-2598	76	17	violation	violation	NOUN
issue-2598	76	18	of	of	ADP
issue-2598	76	19	its	its	PRON
issue-2598	76	20	own	own	ADJ
issue-2598	76	21	interests	interest	NOUN
issue-2598	76	22	.	.	PUNCT
issue-2598	77	1	the	the	DET
issue-2598	77	2	involvement	involvement	NOUN
issue-2598	77	3	of	of	ADP
issue-2598	77	4	the	the	DET
issue-2598	77	5	controlling	control	VERB
issue-2598	77	6	authority	authority	NOUN
issue-2598	77	7	in	in	ADP
issue-2598	77	8	private	private	ADJ
issue-2598	77	9	legal	legal	ADJ
issue-2598	77	10	matters	matter	NOUN
issue-2598	77	11	is	be	AUX
issue-2598	77	12	not	not	PART
issue-2598	77	13	driven	drive	VERB
issue-2598	77	14	by	by	ADP
issue-2598	77	15	the	the	DET
issue-2598	77	16	pursuit	pursuit	NOUN
issue-2598	77	17	of	of	ADP
issue-2598	77	18	its	its	PRON
issue-2598	77	19	own	own	ADJ
issue-2598	77	20	interests	interest	NOUN
issue-2598	77	21	,	,	PUNCT
issue-2598	77	22	but	but	CCONJ
issue-2598	77	23	rather	rather	ADV
issue-2598	77	24	by	by	ADP
issue-2598	77	25	the	the	DET
issue-2598	77	26	fulfilment	fulfilment	NOUN
issue-2598	77	27	of	of	ADP
issue-2598	77	28	an	an	DET
issue-2598	77	29	authoritative	authoritative	ADJ
issue-2598	77	30	directive	directive	NOUN
issue-2598	77	31	function	function	NOUN
issue-2598	77	32	.	.	PUNCT
issue-2598	78	1	furthermore	furthermore	ADV
issue-2598	78	2	,	,	PUNCT
issue-2598	78	3	it	it	PRON
issue-2598	78	4	is	be	AUX
issue-2598	78	5	important	important	ADJ
issue-2598	78	6	to	to	PART
issue-2598	78	7	note	note	VERB
issue-2598	78	8	that	that	SCONJ
issue-2598	78	9	such	such	ADJ
issue-2598	78	10	intervention	intervention	NOUN
issue-2598	78	11	is	be	AUX
issue-2598	78	12	not	not	PART
issue-2598	78	13	directly	directly	ADV
issue-2598	78	14	related	relate	VERB
issue-2598	78	15	to	to	ADP
issue-2598	78	16	any	any	DET
issue-2598	78	17	adverse	adverse	ADJ
issue-2598	78	18	consequences	consequence	NOUN
issue-2598	78	19	for	for	ADP
issue-2598	78	20	the	the	DET
issue-2598	78	21	parties	party	NOUN
issue-2598	78	22	to	to	ADP
issue-2598	78	23	the	the	DET
issue-2598	78	24	contract	contract	NOUN
issue-2598	78	25	.	.	PUNCT
issue-2598	79	1	this	this	PRON
issue-2598	79	2	entails	entail	VERB
issue-2598	79	3	initiating	initiate	VERB
issue-2598	79	4	legal	legal	ADJ
issue-2598	79	5	proceedings	proceeding	NOUN
issue-2598	79	6	to	to	PART
issue-2598	79	7	render	render	VERB
issue-2598	79	8	a	a	DET
issue-2598	79	9	contract	contract	NOUN
issue-2598	79	10	that	that	PRON
issue-2598	79	11	contravenes	contravene	VERB
issue-2598	79	12	the	the	DET
issue-2598	79	13	interests	interest	NOUN
issue-2598	79	14	of	of	ADP
issue-2598	79	15	the	the	DET
issue-2598	79	16	state	state	NOUN
issue-2598	79	17	and	and	CCONJ
issue-2598	79	18	society	society	NOUN
issue-2598	79	19	invalid	invalid	ADJ
issue-2598	79	20	.	.	PUNCT
issue-2598	80	1	consequently	consequently	ADV
issue-2598	80	2	,	,	PUNCT
issue-2598	80	3	the	the	DET
issue-2598	80	4	process	process	NOUN
issue-2598	80	5	of	of	ADP
issue-2598	80	6	adopting	adopt	VERB
issue-2598	80	7	an	an	DET
issue-2598	80	8	objective	objective	ADJ
issue-2598	80	9	and	and	CCONJ
issue-2598	80	10	impartial	impartial	ADJ
issue-2598	80	11	court	court	NOUN
issue-2598	80	12	order	order	NOUN
issue-2598	80	13	is	be	AUX
issue-2598	80	14	initiated	initiate	VERB
issue-2598	80	15	.	.	PUNCT
issue-2598	81	1	therefore	therefore	ADV
issue-2598	81	2	,	,	PUNCT
issue-2598	81	3	it	it	PRON
issue-2598	81	4	is	be	AUX
issue-2598	81	5	not	not	PART
issue-2598	81	6	possible	possible	ADJ
issue-2598	81	7	to	to	PART
issue-2598	81	8	equate	equate	VERB
issue-2598	81	9	the	the	DET
issue-2598	81	10	rights	right	NOUN
issue-2598	81	11	of	of	ADP
issue-2598	81	12	the	the	DET
issue-2598	81	13	supervisory	supervisory	ADJ
issue-2598	81	14	authority	authority	NOUN
issue-2598	81	15	(	(	PUNCT
issue-2598	81	16	the	the	DET
issue-2598	81	17	tax	tax	NOUN
issue-2598	81	18	code	code	NOUN
issue-2598	81	19	of	of	ADP
issue-2598	81	20	ukraine	ukraine	PROPN
issue-2598	81	21	.	.	PUNCT
issue-2598	82	1	official	official	ADJ
issue-2598	82	2	bulletin	bulletin	NOUN
issue-2598	82	3	of	of	ADP
issue-2598	82	4	the	the	DET
issue-2598	82	5	verkhovna	verkhovna	NOUN
issue-2598	82	6	rada	rada	PROPN
issue-2598	82	7	of	of	ADP
issue-2598	82	8	ukraine	ukraine	PROPN
issue-2598	82	9	(	(	PUNCT
issue-2598	82	10	bvr	bvr	PROPN
issue-2598	82	11	)	)	PUNCT
issue-2598	82	12	,	,	PUNCT
issue-2598	82	13	2011	2011	NUM
issue-2598	82	14	,	,	PUNCT
issue-2598	82	15	article	article	NOUN
issue-2598	82	16	20	20	NUM
issue-2598	82	17	)	)	PUNCT
issue-2598	82	18	,	,	PUNCT
issue-2598	82	19	methods	method	NOUN
issue-2598	82	20	of	of	ADP
issue-2598	82	21	tax	tax	NOUN
issue-2598	82	22	control	control	NOUN
issue-2598	82	23	(	(	PUNCT
issue-2598	82	24	tax	tax	NOUN
issue-2598	82	25	code	code	NOUN
issue-2598	82	26	of	of	ADP
issue-2598	82	27	ukraine	ukraine	PROPN
issue-2598	82	28	.	.	PUNCT
issue-2598	83	1	official	official	ADJ
issue-2598	83	2	bulletin	bulletin	NOUN
issue-2598	83	3	of	of	ADP
issue-2598	83	4	the	the	DET
issue-2598	83	5	verkhovna	verkhovna	NOUN
issue-2598	83	6	rada	rada	PROPN
issue-2598	83	7	of	of	ADP
issue-2598	83	8	ukraine	ukraine	PROPN
issue-2598	83	9	(	(	PUNCT
issue-2598	83	10	bvr	bvr	PROPN
issue-2598	83	11	)	)	PUNCT
issue-2598	83	12	,	,	PUNCT
issue-2598	83	13	2011	2011	NUM
issue-2598	83	14	,	,	PUNCT
issue-2598	83	15	article	article	NOUN
issue-2598	83	16	62	62	NUM
issue-2598	83	17	)	)	PUNCT
issue-2598	83	18	with	with	ADP
issue-2598	83	19	the	the	DET
issue-2598	83	20	consequences	consequence	NOUN
issue-2598	83	21	.	.	PUNCT
issue-2598	84	1	the	the	DET
issue-2598	84	2	issue	issue	NOUN
issue-2598	84	3	of	of	ADP
issue-2598	84	4	establishing	establish	VERB
issue-2598	84	5	criteria	criterion	NOUN
issue-2598	84	6	for	for	ADP
issue-2598	84	7	differentiating	differentiate	VERB
issue-2598	84	8	subject	subject	ADJ
issue-2598	84	9	-	-	PUNCT
issue-2598	84	10	matter	matter	NOUN
issue-2598	84	11	jurisdiction	jurisdiction	NOUN
issue-2598	84	12	is	be	AUX
issue-2598	84	13	contingent	contingent	ADJ
issue-2598	84	14	upon	upon	SCONJ
issue-2598	84	15	a	a	DET
issue-2598	84	16	precise	precise	ADJ
issue-2598	84	17	delineation	delineation	NOUN
issue-2598	84	18	of	of	ADP
issue-2598	84	19	the	the	DET
issue-2598	84	20	subject	subject	ADJ
issue-2598	84	21	composition	composition	NOUN
issue-2598	84	22	of	of	ADP
issue-2598	84	23	legal	legal	ADJ
issue-2598	84	24	relations	relation	NOUN
issue-2598	84	25	,	,	PUNCT
issue-2598	84	26	the	the	DET
issue-2598	84	27	subject	subject	ADJ
issue-2598	84	28	matter	matter	NOUN
issue-2598	84	29	of	of	ADP
issue-2598	84	30	the	the	DET
issue-2598	84	31	dispute	dispute	NOUN
issue-2598	84	32	,	,	PUNCT
issue-2598	84	33	and	and	CCONJ
issue-2598	84	34	the	the	DET
issue-2598	84	35	nature	nature	NOUN
issue-2598	84	36	of	of	ADP
issue-2598	84	37	the	the	DET
issue-2598	84	38	disputed	dispute	VERB
issue-2598	84	39	material	material	NOUN
issue-2598	84	40	legal	legal	ADJ
issue-2598	84	41	relations	relation	NOUN
issue-2598	84	42	.	.	PUNCT
issue-2598	85	1	the	the	DET
issue-2598	85	2	criteria	criterion	NOUN
issue-2598	85	3	for	for	ADP
issue-2598	85	4	economic	economic	ADJ
issue-2598	85	5	jurisdiction	jurisdiction	NOUN
issue-2598	85	6	are	be	AUX
issue-2598	85	7	defined	define	VERB
issue-2598	85	8	by	by	ADP
issue-2598	85	9	economic	economic	ADJ
issue-2598	85	10	legislation	legislation	NOUN
issue-2598	85	11	(	(	PUNCT
issue-2598	85	12	the	the	DET
issue-2598	85	13	commercial	commercial	ADJ
issue-2598	85	14	code	code	NOUN
issue-2598	85	15	of	of	ADP
issue-2598	85	16	ukraine	ukraine	PROPN
issue-2598	85	17	.	.	PUNCT
issue-2598	86	1	official	official	ADJ
issue-2598	86	2	bulletin	bulletin	NOUN
issue-2598	86	3	of	of	ADP
issue-2598	86	4	the	the	DET
issue-2598	86	5	verkhovna	verkhovna	NOUN
issue-2598	86	6	rada	rada	PROPN
issue-2598	86	7	of	of	ADP
issue-2598	86	8	ukraine	ukraine	PROPN
issue-2598	86	9	(	(	PUNCT
issue-2598	86	10	bvr	bvr	PROPN
issue-2598	86	11	)	)	PUNCT
issue-2598	86	12	,	,	PUNCT
issue-2598	86	13	1992	1992	NUM
issue-2598	86	14	,	,	PUNCT
issue-2598	86	15	articles	article	NOUN
issue-2598	86	16	1	1	NUM
issue-2598	86	17	,	,	PUNCT
issue-2598	86	18	2	2	NUM
issue-2598	86	19	,	,	PUNCT
issue-2598	86	20	20	20	NUM
issue-2598	86	21	)	)	PUNCT
issue-2598	86	22	and	and	CCONJ
issue-2598	86	23	court	court	NOUN
issue-2598	86	24	orders	order	NOUN
issue-2598	86	25	(	(	PUNCT
issue-2598	86	26	the	the	DET
issue-2598	86	27	order	order	NOUN
issue-2598	86	28	of	of	ADP
issue-2598	86	29	the	the	DET
issue-2598	86	30	grand	grand	ADJ
issue-2598	86	31	chamber	chamber	NOUN
issue-2598	86	32	of	of	ADP
issue-2598	86	33	the	the	DET
issue-2598	86	34	supreme	supreme	PROPN
issue-2598	86	35	court	court	PROPN
issue-2598	86	36	in	in	ADP
issue-2598	86	37	case	case	NOUN
issue-2598	86	38	no	no	PROPN
issue-2598	86	39	.	.	NOUN
issue-2598	87	1	911/1834/18	911/1834/18	NUM
issue-2598	87	2	,	,	PUNCT
issue-2598	87	3	2019	2019	NUM
issue-2598	87	4	)	)	PUNCT
issue-2598	87	5	.	.	PUNCT
issue-2598	88	1	in	in	ADP
issue-2598	88	2	general	general	ADJ
issue-2598	88	3	,	,	PUNCT
issue-2598	88	4	a	a	DET
issue-2598	88	5	dispute	dispute	NOUN
issue-2598	88	6	is	be	AUX
issue-2598	88	7	regarded	regard	VERB
issue-2598	88	8	as	as	ADP
issue-2598	88	9	falling	fall	VERB
issue-2598	88	10	within	within	ADP
issue-2598	88	11	the	the	DET
issue-2598	88	12	purview	purview	NOUN
issue-2598	88	13	baltic	baltic	ADJ
issue-2598	88	14	journal	journal	PROPN
issue-2598	88	15	of	of	ADP
issue-2598	88	16	economic	economic	ADJ
issue-2598	88	17	studies	study	NOUN
issue-2598	88	18	274	274	NUM
issue-2598	88	19	vol	vol	NOUN
issue-2598	88	20	.	.	PUNCT
issue-2598	89	1	10	10	NUM
issue-2598	89	2	no	no	NOUN
issue-2598	89	3	.	.	NOUN
issue-2598	90	1	4	4	NUM
issue-2598	90	2	,	,	PUNCT
issue-2598	90	3	2024	2024	NUM
issue-2598	90	4	of	of	ADP
issue-2598	90	5	private	private	ADJ
issue-2598	90	6	law	law	NOUN
issue-2598	90	7	and	and	CCONJ
issue-2598	90	8	thus	thus	ADV
issue-2598	90	9	within	within	ADP
issue-2598	90	10	the	the	DET
issue-2598	90	11	jurisdiction	jurisdiction	NOUN
issue-2598	90	12	of	of	ADP
issue-2598	90	13	the	the	DET
issue-2598	90	14	commercial	commercial	ADJ
issue-2598	90	15	court	court	NOUN
issue-2598	90	16	if	if	SCONJ
issue-2598	90	17	it	it	PRON
issue-2598	90	18	meets	meet	VERB
issue-2598	90	19	the	the	DET
issue-2598	90	20	following	following	ADJ
issue-2598	90	21	conditions	condition	NOUN
issue-2598	90	22	.	.	PUNCT
issue-2598	91	1	firstly	firstly	ADV
issue-2598	91	2	,	,	PUNCT
issue-2598	91	3	it	it	PRON
issue-2598	91	4	is	be	AUX
issue-2598	91	5	necessary	necessary	ADJ
issue-2598	91	6	for	for	SCONJ
issue-2598	91	7	a	a	DET
issue-2598	91	8	business	business	NOUN
issue-2598	91	9	entity	entity	NOUN
issue-2598	91	10	to	to	PART
issue-2598	91	11	be	be	AUX
issue-2598	91	12	involved	involve	VERB
issue-2598	91	13	in	in	ADP
issue-2598	91	14	the	the	DET
issue-2598	91	15	dispute	dispute	NOUN
issue-2598	91	16	.	.	PUNCT
issue-2598	92	1	secondly	secondly	ADV
issue-2598	92	2	,	,	PUNCT
issue-2598	92	3	the	the	DET
issue-2598	92	4	relations	relation	NOUN
issue-2598	92	5	between	between	ADP
issue-2598	92	6	the	the	DET
issue-2598	92	7	parties	party	NOUN
issue-2598	92	8	must	must	AUX
issue-2598	92	9	be	be	AUX
issue-2598	92	10	subject	subject	ADJ
issue-2598	92	11	to	to	ADP
issue-2598	92	12	the	the	DET
issue-2598	92	13	provisions	provision	NOUN
issue-2598	92	14	of	of	ADP
issue-2598	92	15	civil	civil	ADJ
issue-2598	92	16	and	and	CCONJ
issue-2598	92	17	commercial	commercial	ADJ
issue-2598	92	18	legislation	legislation	NOUN
issue-2598	92	19	.	.	PUNCT
issue-2598	93	1	thirdly	thirdly	ADV
issue-2598	93	2	,	,	PUNCT
issue-2598	93	3	there	there	PRON
issue-2598	93	4	is	be	VERB
issue-2598	93	5	no	no	DET
issue-2598	93	6	legislative	legislative	ADJ
issue-2598	93	7	norm	norm	NOUN
issue-2598	93	8	that	that	PRON
issue-2598	93	9	explicitly	explicitly	ADV
issue-2598	93	10	provides	provide	VERB
issue-2598	93	11	for	for	ADP
issue-2598	93	12	the	the	DET
issue-2598	93	13	resolution	resolution	NOUN
issue-2598	93	14	of	of	ADP
issue-2598	93	15	such	such	DET
issue-2598	93	16	a	a	DET
issue-2598	93	17	dispute	dispute	NOUN
issue-2598	93	18	by	by	ADP
issue-2598	93	19	a	a	DET
issue-2598	93	20	court	court	NOUN
issue-2598	93	21	of	of	ADP
issue-2598	93	22	another	another	DET
issue-2598	93	23	jurisdiction	jurisdiction	NOUN
issue-2598	93	24	.	.	PUNCT
issue-2598	94	1	in	in	ADP
issue-2598	94	2	these	these	DET
issue-2598	94	3	cases	case	NOUN
issue-2598	94	4	,	,	PUNCT
issue-2598	94	5	the	the	DET
issue-2598	94	6	public	public	ADJ
issue-2598	94	7	authority	authority	NOUN
issue-2598	94	8	disputes	dispute	VERB
issue-2598	94	9	a	a	DET
issue-2598	94	10	transaction	transaction	NOUN
issue-2598	94	11	entered	enter	VERB
issue-2598	94	12	into	into	ADP
issue-2598	94	13	by	by	ADP
issue-2598	94	14	private	private	ADJ
issue-2598	94	15	law	law	NOUN
issue-2598	94	16	entities	entity	NOUN
issue-2598	94	17	(	(	PUNCT
issue-2598	94	18	the	the	DET
issue-2598	94	19	civil	civil	ADJ
issue-2598	94	20	code	code	NOUN
issue-2598	94	21	of	of	ADP
issue-2598	94	22	ukraine	ukraine	PROPN
issue-2598	94	23	.	.	PUNCT
issue-2598	95	1	official	official	ADJ
issue-2598	95	2	bulletin	bulletin	NOUN
issue-2598	95	3	of	of	ADP
issue-2598	95	4	the	the	DET
issue-2598	95	5	verkhovna	verkhovna	NOUN
issue-2598	95	6	rada	rada	PROPN
issue-2598	95	7	of	of	ADP
issue-2598	95	8	ukraine	ukraine	PROPN
issue-2598	95	9	(	(	PUNCT
issue-2598	95	10	bvr	bvr	PROPN
issue-2598	95	11	)	)	PUNCT
issue-2598	95	12	,	,	PUNCT
issue-2598	95	13	2003	2003	NUM
issue-2598	95	14	)	)	PUNCT
issue-2598	95	15	,	,	PUNCT
issue-2598	95	16	whose	whose	DET
issue-2598	95	17	relations	relation	NOUN
issue-2598	95	18	are	be	AUX
issue-2598	95	19	based	base	VERB
issue-2598	95	20	on	on	ADP
issue-2598	95	21	legal	legal	ADJ
issue-2598	95	22	equality	equality	NOUN
issue-2598	95	23	(	(	PUNCT
issue-2598	95	24	the	the	DET
issue-2598	95	25	order	order	NOUN
issue-2598	95	26	of	of	ADP
issue-2598	95	27	the	the	DET
issue-2598	95	28	grand	grand	ADJ
issue-2598	95	29	chamber	chamber	NOUN
issue-2598	95	30	of	of	ADP
issue-2598	95	31	the	the	DET
issue-2598	95	32	supreme	supreme	PROPN
issue-2598	95	33	court	court	PROPN
issue-2598	95	34	in	in	ADP
issue-2598	95	35	case	case	NOUN
issue-2598	96	1	no	no	PROPN
issue-2598	96	2	.	.	NOUN
issue-2598	96	3	826/10249/18	826/10249/18	NUM
issue-2598	96	4	,	,	PUNCT
issue-2598	96	5	2020	2020	NUM
issue-2598	96	6	)	)	PUNCT
issue-2598	96	7	.	.	PUNCT
issue-2598	97	1	the	the	DET
issue-2598	97	2	primary	primary	ADJ
issue-2598	97	3	claim	claim	NOUN
issue-2598	97	4	is	be	AUX
issue-2598	97	5	aimed	aim	VERB
issue-2598	97	6	at	at	ADP
issue-2598	97	7	the	the	DET
issue-2598	97	8	termination	termination	NOUN
issue-2598	97	9	of	of	ADP
issue-2598	97	10	contractual	contractual	ADJ
issue-2598	97	11	legal	legal	ADJ
issue-2598	97	12	relations	relation	NOUN
issue-2598	97	13	between	between	ADP
issue-2598	97	14	private	private	ADJ
issue-2598	97	15	law	law	NOUN
issue-2598	97	16	subjects	subject	NOUN
issue-2598	97	17	,	,	PUNCT
issue-2598	97	18	which	which	PRON
issue-2598	97	19	can	can	AUX
issue-2598	97	20	not	not	PART
issue-2598	97	21	be	be	AUX
issue-2598	97	22	decisive	decisive	ADJ
issue-2598	97	23	for	for	ADP
issue-2598	97	24	the	the	DET
issue-2598	97	25	referral	referral	NOUN
issue-2598	97	26	of	of	ADP
issue-2598	97	27	the	the	DET
issue-2598	97	28	dispute	dispute	NOUN
issue-2598	97	29	to	to	ADP
issue-2598	97	30	the	the	DET
issue-2598	97	31	jurisdiction	jurisdiction	NOUN
issue-2598	97	32	of	of	ADP
issue-2598	97	33	the	the	DET
issue-2598	97	34	administrative	administrative	ADJ
issue-2598	97	35	courts	court	NOUN
issue-2598	97	36	.	.	PUNCT
issue-2598	98	1	the	the	DET
issue-2598	98	2	grand	grand	PROPN
issue-2598	98	3	chamber	chamber	NOUN
issue-2598	98	4	of	of	ADP
issue-2598	98	5	the	the	DET
issue-2598	98	6	supreme	supreme	PROPN
issue-2598	98	7	court	court	PROPN
issue-2598	98	8	,	,	PUNCT
issue-2598	98	9	substantiating	substantiate	VERB
issue-2598	98	10	the	the	DET
issue-2598	98	11	grounds	ground	NOUN
issue-2598	98	12	for	for	ADP
issue-2598	98	13	consideration	consideration	NOUN
issue-2598	98	14	of	of	ADP
issue-2598	98	15	such	such	ADJ
issue-2598	98	16	disputes	dispute	NOUN
issue-2598	98	17	in	in	ADP
issue-2598	98	18	the	the	DET
issue-2598	98	19	commercial	commercial	ADJ
issue-2598	98	20	jurisdiction	jurisdiction	NOUN
issue-2598	98	21	regime	regime	NOUN
issue-2598	98	22	,	,	PUNCT
issue-2598	98	23	emphasises	emphasise	VERB
issue-2598	98	24	that	that	SCONJ
issue-2598	98	25	such	such	DET
issue-2598	98	26	a	a	DET
issue-2598	98	27	dispute	dispute	NOUN
issue-2598	98	28	"	"	PUNCT
issue-2598	98	29	…	…	PUNCT
issue-2598	98	30	does	do	AUX
issue-2598	98	31	not	not	PART
issue-2598	98	32	fall	fall	VERB
issue-2598	98	33	under	under	ADP
issue-2598	98	34	the	the	DET
issue-2598	98	35	rules	rule	NOUN
issue-2598	98	36	of	of	ADP
issue-2598	98	37	administrative	administrative	ADJ
issue-2598	98	38	litigation	litigation	NOUN
issue-2598	98	39	since	since	SCONJ
issue-2598	98	40	the	the	DET
issue-2598	98	41	disputed	dispute	VERB
issue-2598	98	42	contract	contract	NOUN
issue-2598	98	43	was	be	AUX
issue-2598	98	44	concluded	conclude	VERB
issue-2598	98	45	between	between	ADP
issue-2598	98	46	equal	equal	ADJ
issue-2598	98	47	participants	participant	NOUN
issue-2598	98	48	in	in	ADP
issue-2598	98	49	economic	economic	ADJ
issue-2598	98	50	legal	legal	ADJ
issue-2598	98	51	relations	relation	NOUN
issue-2598	98	52	and	and	CCONJ
issue-2598	98	53	is	be	AUX
issue-2598	98	54	not	not	PART
issue-2598	98	55	administrativelegal	administrativelegal	ADJ
issue-2598	98	56	in	in	ADP
issue-2598	98	57	nature	nature	NOUN
issue-2598	98	58	,	,	PUNCT
issue-2598	98	59	and	and	CCONJ
issue-2598	98	60	the	the	DET
issue-2598	98	61	primary	primary	ADJ
issue-2598	98	62	claims	claim	NOUN
issue-2598	98	63	are	be	AUX
issue-2598	98	64	aimed	aim	VERB
issue-2598	98	65	at	at	ADP
issue-2598	98	66	terminating	terminate	VERB
issue-2598	98	67	the	the	DET
issue-2598	98	68	obligations	obligation	NOUN
issue-2598	98	69	under	under	ADP
issue-2598	98	70	the	the	DET
issue-2598	98	71	contract	contract	NOUN
issue-2598	98	72	of	of	ADP
issue-2598	98	73	private	private	ADJ
issue-2598	98	74	law	law	NOUN
issue-2598	98	75	subjects	subject	NOUN
issue-2598	98	76	(	(	PUNCT
issue-2598	98	77	defendants	defendant	NOUN
issue-2598	98	78	)	)	PUNCT
issue-2598	98	79	,	,	PUNCT
issue-2598	98	80	which	which	PRON
issue-2598	98	81	corresponds	correspond	VERB
issue-2598	98	82	to	to	ADP
issue-2598	98	83	the	the	DET
issue-2598	98	84	jurisdiction	jurisdiction	NOUN
issue-2598	98	85	of	of	ADP
issue-2598	98	86	commercial	commercial	ADJ
issue-2598	98	87	courts	court	NOUN
issue-2598	98	88	.	.	PUNCT
issue-2598	98	89	"	"	PUNCT
issue-2598	99	1	(	(	PUNCT
issue-2598	99	2	the	the	DET
issue-2598	99	3	order	order	NOUN
issue-2598	99	4	of	of	ADP
issue-2598	99	5	the	the	DET
issue-2598	99	6	grand	grand	ADJ
issue-2598	99	7	chamber	chamber	NOUN
issue-2598	99	8	of	of	ADP
issue-2598	99	9	the	the	DET
issue-2598	99	10	supreme	supreme	PROPN
issue-2598	99	11	court	court	PROPN
issue-2598	99	12	in	in	ADP
issue-2598	99	13	case	case	NOUN
issue-2598	99	14	no	no	PROPN
issue-2598	99	15	.	.	PUNCT
issue-2598	99	16	580/4531/23	580/4531/23	NUM
issue-2598	99	17	,	,	PUNCT
issue-2598	99	18	2024	2024	NUM
issue-2598	99	19	,	,	PUNCT
issue-2598	99	20	para	para	NOUN
issue-2598	99	21	.	.	PROPN
issue-2598	99	22	39	39	NUM
issue-2598	99	23	)	)	PUNCT
issue-2598	99	24	it	it	PRON
issue-2598	99	25	is	be	AUX
issue-2598	99	26	difficult	difficult	ADJ
issue-2598	99	27	to	to	PART
issue-2598	99	28	agree	agree	VERB
issue-2598	99	29	with	with	ADP
issue-2598	99	30	such	such	DET
issue-2598	99	31	a	a	DET
issue-2598	99	32	conclusion	conclusion	NOUN
issue-2598	99	33	.	.	PUNCT
issue-2598	100	1	it	it	PRON
issue-2598	100	2	is	be	AUX
issue-2598	100	3	true	true	ADJ
issue-2598	100	4	that	that	SCONJ
issue-2598	100	5	this	this	PRON
issue-2598	100	6	is	be	AUX
issue-2598	100	7	a	a	DET
issue-2598	100	8	contract	contract	NOUN
issue-2598	100	9	between	between	ADP
issue-2598	100	10	two	two	NUM
issue-2598	100	11	equal	equal	ADJ
issue-2598	100	12	parties	party	NOUN
issue-2598	100	13	,	,	PUNCT
issue-2598	100	14	but	but	CCONJ
issue-2598	100	15	the	the	DET
issue-2598	100	16	court	court	NOUN
issue-2598	100	17	order	order	NOUN
issue-2598	100	18	does	do	AUX
issue-2598	100	19	not	not	PART
issue-2598	100	20	examine	examine	VERB
issue-2598	100	21	the	the	DET
issue-2598	100	22	conditions	condition	NOUN
issue-2598	100	23	for	for	ADP
issue-2598	100	24	concluding	conclude	VERB
issue-2598	100	25	such	such	DET
issue-2598	100	26	a	a	DET
issue-2598	100	27	contract	contract	NOUN
issue-2598	100	28	and	and	CCONJ
issue-2598	100	29	its	its	PRON
issue-2598	100	30	content	content	NOUN
issue-2598	100	31	,	,	PUNCT
issue-2598	100	32	but	but	CCONJ
issue-2598	100	33	rather	rather	ADV
issue-2598	100	34	the	the	DET
issue-2598	100	35	public	public	ADJ
issue-2598	100	36	law	law	NOUN
issue-2598	100	37	consequences	consequence	NOUN
issue-2598	100	38	of	of	ADP
issue-2598	100	39	concluding	conclude	VERB
issue-2598	100	40	such	such	DET
issue-2598	100	41	a	a	DET
issue-2598	100	42	contract	contract	NOUN
issue-2598	100	43	.	.	PUNCT
issue-2598	101	1	the	the	DET
issue-2598	101	2	conditions	condition	NOUN
issue-2598	101	3	of	of	ADP
issue-2598	101	4	such	such	DET
issue-2598	101	5	a	a	DET
issue-2598	101	6	contract	contract	NOUN
issue-2598	101	7	establish	establish	VERB
issue-2598	101	8	relations	relation	NOUN
issue-2598	101	9	between	between	ADP
issue-2598	101	10	the	the	DET
issue-2598	101	11	contracting	contracting	NOUN
issue-2598	101	12	party	party	NOUN
issue-2598	101	13	and	and	CCONJ
issue-2598	101	14	the	the	DET
issue-2598	101	15	state	state	NOUN
issue-2598	101	16	with	with	ADP
issue-2598	101	17	regard	regard	NOUN
issue-2598	101	18	to	to	ADP
issue-2598	101	19	the	the	DET
issue-2598	101	20	fulfilment	fulfilment	NOUN
issue-2598	101	21	of	of	ADP
issue-2598	101	22	the	the	DET
issue-2598	101	23	tax	tax	NOUN
issue-2598	101	24	obligation	obligation	NOUN
issue-2598	101	25	resulting	result	VERB
issue-2598	101	26	from	from	ADP
issue-2598	101	27	the	the	DET
issue-2598	101	28	conclusion	conclusion	NOUN
issue-2598	101	29	of	of	ADP
issue-2598	101	30	this	this	DET
issue-2598	101	31	contract	contract	NOUN
issue-2598	101	32	.	.	PUNCT
issue-2598	102	1	thus	thus	ADV
issue-2598	102	2	,	,	PUNCT
issue-2598	102	3	this	this	DET
issue-2598	102	4	situation	situation	NOUN
issue-2598	102	5	directly	directly	ADV
issue-2598	102	6	concerns	concern	VERB
issue-2598	102	7	the	the	DET
issue-2598	102	8	infringement	infringement	NOUN
issue-2598	102	9	of	of	ADP
issue-2598	102	10	the	the	DET
issue-2598	102	11	state	state	NOUN
issue-2598	102	12	's	's	PART
issue-2598	102	13	interests	interest	NOUN
issue-2598	102	14	as	as	ADP
issue-2598	102	15	a	a	DET
issue-2598	102	16	recipient	recipient	NOUN
issue-2598	102	17	of	of	ADP
issue-2598	102	18	funds	fund	NOUN
issue-2598	102	19	intended	intend	VERB
issue-2598	102	20	to	to	PART
issue-2598	102	21	be	be	AUX
issue-2598	102	22	paid	pay	VERB
issue-2598	102	23	into	into	ADP
issue-2598	102	24	a	a	DET
issue-2598	102	25	centralised	centralised	ADJ
issue-2598	102	26	public	public	ADJ
issue-2598	102	27	fund	fund	NOUN
issue-2598	102	28	,	,	PUNCT
issue-2598	102	29	which	which	PRON
issue-2598	102	30	is	be	AUX
issue-2598	102	31	hindered	hinder	VERB
issue-2598	102	32	by	by	ADP
issue-2598	102	33	the	the	DET
issue-2598	102	34	conclusion	conclusion	NOUN
issue-2598	102	35	of	of	ADP
issue-2598	102	36	this	this	DET
issue-2598	102	37	contract	contract	NOUN
issue-2598	102	38	.	.	PUNCT
issue-2598	103	1	the	the	DET
issue-2598	103	2	criteria	criterion	NOUN
issue-2598	103	3	for	for	ADP
issue-2598	103	4	administrative	administrative	ADJ
issue-2598	103	5	jurisdiction	jurisdiction	NOUN
issue-2598	103	6	stem	stem	NOUN
issue-2598	103	7	from	from	ADP
issue-2598	103	8	the	the	DET
issue-2598	103	9	public	public	ADJ
issue-2598	103	10	law	law	NOUN
issue-2598	103	11	nature	nature	NOUN
issue-2598	103	12	of	of	ADP
issue-2598	103	13	the	the	DET
issue-2598	103	14	dispute	dispute	NOUN
issue-2598	103	15	and	and	CCONJ
issue-2598	103	16	its	its	PRON
issue-2598	103	17	focus	focus	NOUN
issue-2598	103	18	on	on	ADP
issue-2598	103	19	protecting	protect	VERB
issue-2598	103	20	the	the	DET
issue-2598	103	21	rights	right	NOUN
issue-2598	103	22	and	and	CCONJ
issue-2598	103	23	interests	interest	NOUN
issue-2598	103	24	of	of	ADP
issue-2598	103	25	individuals	individual	NOUN
issue-2598	103	26	and	and	CCONJ
issue-2598	103	27	legal	legal	ADJ
issue-2598	103	28	entities	entity	NOUN
issue-2598	103	29	in	in	ADP
issue-2598	103	30	public	public	ADJ
issue-2598	103	31	law	law	NOUN
issue-2598	103	32	relations	relation	NOUN
issue-2598	103	33	from	from	ADP
issue-2598	103	34	violations	violation	NOUN
issue-2598	103	35	by	by	ADP
issue-2598	103	36	public	public	ADJ
issue-2598	103	37	authorities	authority	NOUN
issue-2598	103	38	(	(	PUNCT
issue-2598	103	39	the	the	DET
issue-2598	103	40	code	code	NOUN
issue-2598	103	41	of	of	ADP
issue-2598	103	42	administrative	administrative	ADJ
issue-2598	103	43	procedure	procedure	NOUN
issue-2598	103	44	of	of	ADP
issue-2598	103	45	ukraine	ukraine	NOUN
issue-2598	103	46	.	.	PUNCT
issue-2598	104	1	official	official	ADJ
issue-2598	104	2	bulletin	bulletin	NOUN
issue-2598	104	3	of	of	ADP
issue-2598	104	4	the	the	DET
issue-2598	104	5	verkhovna	verkhovna	NOUN
issue-2598	104	6	rada	rada	PROPN
issue-2598	104	7	of	of	ADP
issue-2598	104	8	ukraine	ukraine	PROPN
issue-2598	104	9	(	(	PUNCT
issue-2598	104	10	bvr	bvr	PROPN
issue-2598	104	11	)	)	PUNCT
issue-2598	104	12	,	,	PUNCT
issue-2598	104	13	2005	2005	NUM
issue-2598	104	14	)	)	PUNCT
issue-2598	104	15	.	.	PUNCT
issue-2598	105	1	it	it	PRON
issue-2598	105	2	is	be	AUX
issue-2598	105	3	clear	clear	ADJ
issue-2598	105	4	that	that	SCONJ
issue-2598	105	5	a	a	DET
issue-2598	105	6	public	public	ADJ
issue-2598	105	7	law	law	NOUN
issue-2598	105	8	dispute	dispute	NOUN
issue-2598	105	9	,	,	PUNCT
issue-2598	105	10	having	have	VERB
issue-2598	105	11	a	a	DET
issue-2598	105	12	special	special	ADJ
issue-2598	105	13	subject	subject	NOUN
issue-2598	105	14	composition	composition	NOUN
issue-2598	105	15	,	,	PUNCT
issue-2598	105	16	does	do	AUX
issue-2598	105	17	not	not	PART
issue-2598	105	18	require	require	VERB
issue-2598	105	19	the	the	DET
issue-2598	105	20	participation	participation	NOUN
issue-2598	105	21	of	of	ADP
issue-2598	105	22	an	an	DET
issue-2598	105	23	entity	entity	NOUN
issue-2598	105	24	with	with	ADP
issue-2598	105	25	authority	authority	NOUN
issue-2598	105	26	to	to	PART
issue-2598	105	27	qualify	qualify	VERB
issue-2598	105	28	it	it	PRON
issue-2598	105	29	as	as	ADP
issue-2598	105	30	a	a	DET
issue-2598	105	31	public	public	ADJ
issue-2598	105	32	law	law	NOUN
issue-2598	105	33	dispute	dispute	NOUN
issue-2598	105	34	.	.	PUNCT
issue-2598	106	1	the	the	DET
issue-2598	106	2	determination	determination	NOUN
issue-2598	106	3	of	of	ADP
issue-2598	106	4	subject	subject	ADJ
issue-2598	106	5	matter	matter	NOUN
issue-2598	106	6	jurisdiction	jurisdiction	NOUN
issue-2598	106	7	involves	involve	VERB
issue-2598	106	8	clarifying	clarify	VERB
issue-2598	106	9	the	the	DET
issue-2598	106	10	essence	essence	NOUN
issue-2598	106	11	of	of	ADP
issue-2598	106	12	the	the	DET
issue-2598	106	13	right	right	NOUN
issue-2598	106	14	or	or	CCONJ
issue-2598	106	15	interest	interest	NOUN
issue-2598	106	16	sought	seek	VERB
issue-2598	106	17	to	to	PART
issue-2598	106	18	be	be	AUX
issue-2598	106	19	protected	protect	VERB
issue-2598	106	20	,	,	PUNCT
issue-2598	106	21	the	the	DET
issue-2598	106	22	claims	claim	NOUN
issue-2598	106	23	asserted	assert	VERB
issue-2598	106	24	,	,	PUNCT
issue-2598	106	25	and	and	CCONJ
issue-2598	106	26	the	the	DET
issue-2598	106	27	nature	nature	NOUN
issue-2598	106	28	of	of	ADP
issue-2598	106	29	the	the	DET
issue-2598	106	30	disputed	dispute	VERB
issue-2598	106	31	legal	legal	ADJ
issue-2598	106	32	relationship	relationship	NOUN
issue-2598	106	33	in	in	ADP
issue-2598	106	34	their	their	PRON
issue-2598	106	35	entirety	entirety	NOUN
issue-2598	106	36	.	.	PUNCT
issue-2598	107	1	the	the	DET
issue-2598	107	2	grand	grand	PROPN
issue-2598	107	3	chamber	chamber	NOUN
issue-2598	107	4	of	of	ADP
issue-2598	107	5	the	the	DET
issue-2598	107	6	supreme	supreme	PROPN
issue-2598	107	7	court	court	PROPN
issue-2598	107	8	emphasised	emphasise	VERB
issue-2598	107	9	that	that	SCONJ
issue-2598	107	10	a	a	DET
issue-2598	107	11	dispute	dispute	NOUN
issue-2598	107	12	is	be	AUX
issue-2598	107	13	considered	consider	VERB
issue-2598	107	14	public	public	ADJ
issue-2598	107	15	law	law	NOUN
issue-2598	107	16	if	if	SCONJ
issue-2598	107	17	:	:	PUNCT
issue-2598	107	18	a	a	X
issue-2598	107	19	)	)	PUNCT
issue-2598	107	20	one	one	NUM
issue-2598	107	21	of	of	ADP
issue-2598	107	22	the	the	DET
issue-2598	107	23	parties	party	NOUN
issue-2598	107	24	performs	perform	VERB
issue-2598	107	25	public	public	ADJ
issue-2598	107	26	administrative	administrative	ADJ
issue-2598	107	27	functions	function	NOUN
issue-2598	107	28	,	,	PUNCT
issue-2598	107	29	i.e.	i.e.	X
issue-2598	107	30	,	,	PUNCT
issue-2598	107	31	is	be	AUX
issue-2598	107	32	authorised	authorise	VERB
issue-2598	107	33	to	to	PART
issue-2598	107	34	control	control	VERB
issue-2598	107	35	the	the	DET
issue-2598	107	36	behaviour	behaviour	NOUN
issue-2598	107	37	of	of	ADP
issue-2598	107	38	another	another	DET
issue-2598	107	39	entity	entity	NOUN
issue-2598	107	40	;	;	PUNCT
issue-2598	107	41	b	b	X
issue-2598	107	42	)	)	PUNCT
issue-2598	107	43	the	the	DET
issue-2598	107	44	latter	latter	ADJ
issue-2598	107	45	is	be	AUX
issue-2598	107	46	obliged	oblige	VERB
issue-2598	107	47	to	to	PART
issue-2598	107	48	comply	comply	VERB
issue-2598	107	49	with	with	ADP
issue-2598	107	50	the	the	DET
issue-2598	107	51	requirements	requirement	NOUN
issue-2598	107	52	and	and	CCONJ
issue-2598	107	53	instructions	instruction	NOUN
issue-2598	107	54	of	of	ADP
issue-2598	107	55	such	such	DET
issue-2598	107	56	an	an	DET
issue-2598	107	57	authority	authority	NOUN
issue-2598	107	58	;	;	PUNCT
issue-2598	107	59	c	c	X
issue-2598	107	60	)	)	PUNCT
issue-2598	107	61	one	one	NUM
issue-2598	107	62	person	person	NOUN
issue-2598	107	63	may	may	AUX
issue-2598	107	64	instruct	instruct	VERB
issue-2598	107	65	or	or	CCONJ
issue-2598	107	66	prohibit	prohibit	VERB
issue-2598	107	67	another	another	DET
issue-2598	107	68	party	party	NOUN
issue-2598	107	69	to	to	ADP
issue-2598	107	70	legal	legal	ADJ
issue-2598	107	71	relations	relation	NOUN
issue-2598	107	72	to	to	PART
issue-2598	107	73	behave	behave	VERB
issue-2598	107	74	in	in	ADP
issue-2598	107	75	a	a	DET
issue-2598	107	76	certain	certain	ADJ
issue-2598	107	77	way	way	NOUN
issue-2598	107	78	or	or	CCONJ
issue-2598	107	79	give	give	VERB
issue-2598	107	80	permission	permission	NOUN
issue-2598	107	81	to	to	PART
issue-2598	107	82	carry	carry	VERB
issue-2598	107	83	out	out	ADP
issue-2598	107	84	activities	activity	NOUN
issue-2598	107	85	provided	provide	VERB
issue-2598	107	86	for	for	ADP
issue-2598	107	87	by	by	ADP
issue-2598	107	88	law	law	NOUN
issue-2598	107	89	(	(	PUNCT
issue-2598	107	90	the	the	DET
issue-2598	107	91	code	code	NOUN
issue-2598	107	92	of	of	ADP
issue-2598	107	93	administrative	administrative	ADJ
issue-2598	107	94	procedure	procedure	NOUN
issue-2598	107	95	of	of	ADP
issue-2598	107	96	ukraine	ukraine	NOUN
issue-2598	107	97	.	.	PUNCT
issue-2598	108	1	official	official	ADJ
issue-2598	108	2	bulletin	bulletin	NOUN
issue-2598	108	3	of	of	ADP
issue-2598	108	4	the	the	DET
issue-2598	108	5	verkhovna	verkhovna	NOUN
issue-2598	108	6	rada	rada	PROPN
issue-2598	108	7	of	of	ADP
issue-2598	108	8	ukraine	ukraine	PROPN
issue-2598	108	9	(	(	PUNCT
issue-2598	108	10	bvr	bvr	PROPN
issue-2598	108	11	)	)	PUNCT
issue-2598	108	12	,	,	PUNCT
issue-2598	108	13	2005	2005	NUM
issue-2598	108	14	;	;	PUNCT
issue-2598	108	15	the	the	DET
issue-2598	108	16	order	order	NOUN
issue-2598	108	17	of	of	ADP
issue-2598	108	18	the	the	DET
issue-2598	108	19	grand	grand	ADJ
issue-2598	108	20	chamber	chamber	NOUN
issue-2598	108	21	of	of	ADP
issue-2598	108	22	the	the	DET
issue-2598	108	23	supreme	supreme	PROPN
issue-2598	108	24	court	court	PROPN
issue-2598	108	25	in	in	ADP
issue-2598	108	26	case	case	NOUN
issue-2598	108	27	no	no	INTJ
issue-2598	108	28	.	.	PUNCT
issue-2598	109	1	914/206/17	914/206/17	NUM
issue-2598	109	2	dated	date	VERB
issue-2598	109	3	may	may	PROPN
issue-2598	109	4	23	23	NUM
issue-2598	109	5	,	,	PUNCT
issue-2598	109	6	2018	2018	NUM
issue-2598	109	7	;	;	PUNCT
issue-2598	109	8	the	the	DET
issue-2598	109	9	order	order	NOUN
issue-2598	109	10	of	of	ADP
issue-2598	109	11	the	the	DET
issue-2598	109	12	grand	grand	ADJ
issue-2598	109	13	chamber	chamber	NOUN
issue-2598	109	14	of	of	ADP
issue-2598	109	15	the	the	DET
issue-2598	109	16	supreme	supreme	PROPN
issue-2598	109	17	court	court	PROPN
issue-2598	109	18	in	in	ADP
issue-2598	109	19	case	case	NOUN
issue-2598	109	20	no	no	PROPN
issue-2598	109	21	.	.	NOUN
issue-2598	109	22	823/2042/16	823/2042/16	NUM
issue-2598	109	23	,	,	PUNCT
issue-2598	109	24	2018	2018	NUM
issue-2598	109	25	;	;	PUNCT
issue-2598	109	26	the	the	DET
issue-2598	109	27	order	order	NOUN
issue-2598	109	28	of	of	ADP
issue-2598	109	29	the	the	DET
issue-2598	109	30	grand	grand	ADJ
issue-2598	109	31	chamber	chamber	NOUN
issue-2598	109	32	of	of	ADP
issue-2598	109	33	the	the	DET
issue-2598	109	34	supreme	supreme	PROPN
issue-2598	109	35	court	court	PROPN
issue-2598	109	36	in	in	ADP
issue-2598	109	37	case	case	NOUN
issue-2598	109	38	no	no	INTJ
issue-2598	109	39	.	.	PUNCT
issue-2598	109	40	137/1842/16a	137/1842/16a	NUM
issue-2598	109	41	,	,	PUNCT
issue-2598	109	42	2019	2019	NUM
issue-2598	109	43	)	)	PUNCT
issue-2598	109	44	.	.	PUNCT
issue-2598	110	1	it	it	PRON
issue-2598	110	2	is	be	AUX
issue-2598	110	3	necessary	necessary	ADJ
issue-2598	110	4	to	to	PART
issue-2598	110	5	start	start	VERB
issue-2598	110	6	from	from	ADP
issue-2598	110	7	the	the	DET
issue-2598	110	8	premise	premise	NOUN
issue-2598	110	9	that	that	SCONJ
issue-2598	110	10	cases	case	NOUN
issue-2598	110	11	of	of	ADP
issue-2598	110	12	administrative	administrative	ADJ
issue-2598	110	13	jurisdiction	jurisdiction	NOUN
issue-2598	110	14	include	include	VERB
issue-2598	110	15	public	public	ADJ
issue-2598	110	16	law	law	NOUN
issue-2598	110	17	disputes	dispute	NOUN
issue-2598	110	18	which	which	PRON
issue-2598	110	19	are	be	AUX
issue-2598	110	20	characterised	characterise	VERB
issue-2598	110	21	not	not	PART
issue-2598	110	22	only	only	ADV
issue-2598	110	23	by	by	ADP
issue-2598	110	24	a	a	DET
issue-2598	110	25	particular	particular	ADJ
issue-2598	110	26	subject	subject	NOUN
issue-2598	110	27	matter	matter	NOUN
issue-2598	110	28	but	but	CCONJ
issue-2598	110	29	also	also	ADV
issue-2598	110	30	by	by	ADP
issue-2598	110	31	the	the	DET
issue-2598	110	32	performance	performance	NOUN
issue-2598	110	33	or	or	CCONJ
issue-2598	110	34	non	non	NOUN
issue-2598	110	35	-	-	NOUN
issue-2598	110	36	performance	performance	NOUN
issue-2598	110	37	by	by	ADP
issue-2598	110	38	a	a	DET
issue-2598	110	39	subject	subject	NOUN
issue-2598	110	40	with	with	ADP
issue-2598	110	41	authoritative	authoritative	ADJ
issue-2598	110	42	powers	power	NOUN
issue-2598	110	43	of	of	ADP
issue-2598	110	44	authoritative	authoritative	ADJ
issue-2598	110	45	management	management	NOUN
issue-2598	110	46	functions	function	NOUN
issue-2598	110	47	.	.	PUNCT
issue-2598	111	1	these	these	DET
issue-2598	111	2	functions	function	NOUN
issue-2598	111	3	must	must	AUX
issue-2598	111	4	be	be	AUX
issue-2598	111	5	carried	carry	VERB
issue-2598	111	6	out	out	ADP
issue-2598	111	7	by	by	ADP
issue-2598	111	8	the	the	DET
issue-2598	111	9	public	public	ADJ
issue-2598	111	10	authority	authority	NOUN
issue-2598	111	11	in	in	ADP
issue-2598	111	12	the	the	DET
issue-2598	111	13	context	context	NOUN
issue-2598	111	14	of	of	ADP
issue-2598	111	15	the	the	DET
issue-2598	111	16	legal	legal	ADJ
issue-2598	111	17	relationships	relationship	NOUN
issue-2598	111	18	in	in	ADP
issue-2598	111	19	which	which	PRON
issue-2598	111	20	the	the	DET
issue-2598	111	21	dispute	dispute	NOUN
issue-2598	111	22	has	have	AUX
issue-2598	111	23	arisen	arise	VERB
issue-2598	111	24	.	.	PUNCT
issue-2598	112	1	moreover	moreover	ADV
issue-2598	112	2	,	,	PUNCT
issue-2598	112	3	they	they	PRON
issue-2598	112	4	must	must	AUX
issue-2598	112	5	be	be	AUX
issue-2598	112	6	directed	direct	VERB
issue-2598	112	7	to	to	ADP
issue-2598	112	8	the	the	DET
issue-2598	112	9	person	person	NOUN
issue-2598	112	10	who	who	PRON
issue-2598	112	11	has	have	AUX
issue-2598	112	12	either	either	CCONJ
issue-2598	112	13	applied	apply	VERB
issue-2598	112	14	to	to	ADP
issue-2598	112	15	the	the	DET
issue-2598	112	16	court	court	NOUN
issue-2598	112	17	or	or	CCONJ
issue-2598	112	18	to	to	PART
issue-2598	112	19	whom	whom	PRON
issue-2598	112	20	the	the	DET
issue-2598	112	21	subject	subject	NOUN
issue-2598	112	22	with	with	ADP
issue-2598	112	23	authoritative	authoritative	ADJ
issue-2598	112	24	powers	power	NOUN
issue-2598	112	25	has	have	AUX
issue-2598	112	26	submitted	submit	VERB
issue-2598	112	27	a	a	DET
issue-2598	112	28	claim	claim	NOUN
issue-2598	112	29	.	.	PUNCT
issue-2598	113	1	"	"	PUNCT
issue-2598	113	2	in	in	ADP
issue-2598	113	3	the	the	DET
issue-2598	113	4	concept	concept	NOUN
issue-2598	113	5	of	of	ADP
issue-2598	113	6	'	'	PUNCT
issue-2598	113	7	authoritative	authoritative	ADJ
issue-2598	113	8	management	management	NOUN
issue-2598	113	9	functions	function	NOUN
issue-2598	113	10	'	'	PUNCT
issue-2598	113	11	,	,	PUNCT
issue-2598	113	12	the	the	DET
issue-2598	113	13	feature	feature	NOUN
issue-2598	113	14	'	'	PUNCT
issue-2598	113	15	authoritative	authoritative	ADJ
issue-2598	113	16	'	'	PUNCT
issue-2598	113	17	lies	lie	NOUN
issue-2598	113	18	in	in	ADP
issue-2598	113	19	the	the	DET
issue-2598	113	20	subject	subject	NOUN
issue-2598	113	21	's	's	PART
issue-2598	113	22	ability	ability	NOUN
issue-2598	113	23	to	to	PART
issue-2598	113	24	apply	apply	VERB
issue-2598	113	25	the	the	DET
issue-2598	113	26	granted	grant	VERB
issue-2598	113	27	authority	authority	NOUN
issue-2598	113	28	to	to	PART
issue-2598	113	29	influence	influence	VERB
issue-2598	113	30	the	the	DET
issue-2598	113	31	development	development	NOUN
issue-2598	113	32	of	of	ADP
issue-2598	113	33	legal	legal	ADJ
issue-2598	113	34	relations	relation	NOUN
issue-2598	113	35	,	,	PUNCT
issue-2598	113	36	while	while	SCONJ
issue-2598	113	37	'	'	PUNCT
issue-2598	113	38	management	management	NOUN
issue-2598	113	39	functions	function	NOUN
issue-2598	113	40	'	'	PART
issue-2598	113	41	refer	refer	NOUN
issue-2598	113	42	to	to	ADP
issue-2598	113	43	the	the	DET
issue-2598	113	44	main	main	ADJ
issue-2598	113	45	directions	direction	NOUN
issue-2598	113	46	of	of	ADP
issue-2598	113	47	activity	activity	NOUN
issue-2598	113	48	of	of	ADP
issue-2598	113	49	the	the	DET
issue-2598	113	50	authority	authority	NOUN
issue-2598	113	51	,	,	PUNCT
issue-2598	113	52	its	its	PRON
issue-2598	113	53	official	official	ADJ
issue-2598	113	54	or	or	CCONJ
issue-2598	113	55	service	service	NOUN
issue-2598	113	56	person	person	NOUN
issue-2598	113	57	,	,	PUNCT
issue-2598	113	58	or	or	CCONJ
issue-2598	113	59	another	another	DET
issue-2598	113	60	authorized	authorize	VERB
issue-2598	113	61	subject	subject	NOUN
issue-2598	113	62	aimed	aim	VERB
issue-2598	113	63	at	at	ADP
issue-2598	113	64	managing	manage	VERB
issue-2598	113	65	the	the	DET
issue-2598	113	66	activity	activity	NOUN
issue-2598	113	67	of	of	ADP
issue-2598	113	68	the	the	DET
issue-2598	113	69	subordinate	subordinate	ADJ
issue-2598	113	70	subject	subject	NOUN
issue-2598	113	71	"	"	PUNCT
issue-2598	113	72	(	(	PUNCT
issue-2598	113	73	separate	separate	ADJ
issue-2598	113	74	opinion	opinion	NOUN
issue-2598	113	75	of	of	ADP
issue-2598	113	76	the	the	DET
issue-2598	113	77	judges	judge	NOUN
issue-2598	113	78	of	of	ADP
issue-2598	113	79	the	the	DET
issue-2598	113	80	grand	grand	ADJ
issue-2598	113	81	chamber	chamber	NOUN
issue-2598	113	82	of	of	ADP
issue-2598	113	83	the	the	DET
issue-2598	113	84	supreme	supreme	PROPN
issue-2598	113	85	court	court	PROPN
issue-2598	113	86	in	in	ADP
issue-2598	113	87	case	case	NOUN
issue-2598	114	1	no	no	PROPN
issue-2598	114	2	.	.	PUNCT
issue-2598	114	3	580/4531/23	580/4531/23	NUM
issue-2598	114	4	,	,	PUNCT
issue-2598	114	5	2024	2024	NUM
issue-2598	114	6	)	)	PUNCT
issue-2598	114	7	.	.	PUNCT
issue-2598	115	1	when	when	SCONJ
issue-2598	115	2	clarifying	clarify	VERB
issue-2598	115	3	the	the	DET
issue-2598	115	4	circumstances	circumstance	NOUN
issue-2598	115	5	of	of	ADP
issue-2598	115	6	such	such	ADJ
issue-2598	115	7	disputes	dispute	NOUN
issue-2598	115	8	,	,	PUNCT
issue-2598	115	9	the	the	DET
issue-2598	115	10	courts	court	NOUN
issue-2598	115	11	of	of	ADP
issue-2598	115	12	first	first	ADJ
issue-2598	115	13	and	and	CCONJ
issue-2598	115	14	second	second	ADJ
issue-2598	115	15	instance	instance	NOUN
issue-2598	115	16	usually	usually	ADV
issue-2598	115	17	conclude	conclude	VERB
issue-2598	115	18	that	that	SCONJ
issue-2598	115	19	a	a	DET
issue-2598	115	20	dispute	dispute	NOUN
issue-2598	115	21	over	over	ADP
issue-2598	115	22	the	the	DET
issue-2598	115	23	invalidation	invalidation	NOUN
issue-2598	115	24	of	of	ADP
issue-2598	115	25	an	an	DET
issue-2598	115	26	agreement	agreement	NOUN
issue-2598	115	27	entered	enter	VERB
issue-2598	115	28	into	into	ADP
issue-2598	115	29	in	in	ADP
issue-2598	115	30	this	this	DET
issue-2598	115	31	way	way	NOUN
issue-2598	115	32	and	and	CCONJ
issue-2598	115	33	the	the	DET
issue-2598	115	34	application	application	NOUN
issue-2598	115	35	of	of	ADP
issue-2598	115	36	the	the	DET
issue-2598	115	37	consequences	consequence	NOUN
issue-2598	115	38	of	of	ADP
issue-2598	115	39	its	its	PRON
issue-2598	115	40	invalidity	invalidity	NOUN
issue-2598	115	41	is	be	AUX
issue-2598	115	42	subject	subject	ADJ
issue-2598	115	43	to	to	ADP
issue-2598	115	44	commercial	commercial	ADJ
issue-2598	115	45	proceedings	proceeding	NOUN
issue-2598	115	46	and	and	CCONJ
issue-2598	115	47	does	do	AUX
issue-2598	115	48	not	not	PART
issue-2598	115	49	fall	fall	VERB
issue-2598	115	50	within	within	ADP
issue-2598	115	51	the	the	DET
issue-2598	115	52	jurisdiction	jurisdiction	NOUN
issue-2598	115	53	of	of	ADP
issue-2598	115	54	an	an	DET
issue-2598	115	55	administrative	administrative	ADJ
issue-2598	115	56	court	court	NOUN
issue-2598	115	57	(	(	PUNCT
issue-2598	115	58	the	the	DET
issue-2598	115	59	order	order	NOUN
issue-2598	115	60	of	of	ADP
issue-2598	115	61	the	the	DET
issue-2598	115	62	grand	grand	ADJ
issue-2598	115	63	chamber	chamber	NOUN
issue-2598	115	64	of	of	ADP
issue-2598	115	65	the	the	DET
issue-2598	115	66	supreme	supreme	PROPN
issue-2598	115	67	court	court	PROPN
issue-2598	115	68	in	in	ADP
issue-2598	115	69	case	case	NOUN
issue-2598	115	70	no	no	PROPN
issue-2598	115	71	.	.	PUNCT
issue-2598	115	72	580/4531/23	580/4531/23	NUM
issue-2598	115	73	,	,	PUNCT
issue-2598	115	74	2024	2024	NUM
issue-2598	115	75	)	)	PUNCT
issue-2598	115	76	.	.	PUNCT
issue-2598	116	1	the	the	DET
issue-2598	116	2	aforementioned	aforementioned	ADJ
issue-2598	116	3	conclusions	conclusion	NOUN
issue-2598	116	4	are	be	AUX
issue-2598	116	5	based	base	VERB
issue-2598	116	6	on	on	ADP
issue-2598	116	7	the	the	DET
issue-2598	116	8	premise	premise	NOUN
issue-2598	116	9	that	that	SCONJ
issue-2598	116	10	the	the	DET
issue-2598	116	11	claims	claim	NOUN
issue-2598	116	12	and	and	CCONJ
issue-2598	116	13	the	the	DET
issue-2598	116	14	disputed	dispute	VERB
issue-2598	116	15	legal	legal	ADJ
issue-2598	116	16	relations	relation	NOUN
issue-2598	116	17	do	do	AUX
issue-2598	116	18	not	not	PART
issue-2598	116	19	indicate	indicate	VERB
issue-2598	116	20	a	a	DET
issue-2598	116	21	violation	violation	NOUN
issue-2598	116	22	of	of	ADP
issue-2598	116	23	public	public	ADJ
issue-2598	116	24	-	-	PUNCT
issue-2598	116	25	law	law	NOUN
issue-2598	116	26	relations	relation	NOUN
issue-2598	116	27	.	.	PUNCT
issue-2598	117	1	this	this	PRON
issue-2598	117	2	signifies	signify	VERB
issue-2598	117	3	that	that	SCONJ
issue-2598	117	4	the	the	DET
issue-2598	117	5	jurisdictional	jurisdictional	ADJ
issue-2598	117	6	issues	issue	NOUN
issue-2598	117	7	are	be	AUX
issue-2598	117	8	connected	connect	VERB
issue-2598	117	9	with	with	ADP
issue-2598	117	10	a	a	DET
issue-2598	117	11	public	public	ADJ
issue-2598	117	12	authority	authority	NOUN
issue-2598	117	13	that	that	PRON
issue-2598	117	14	does	do	AUX
issue-2598	117	15	not	not	PART
issue-2598	117	16	influence	influence	VERB
issue-2598	117	17	the	the	DET
issue-2598	117	18	parties	party	NOUN
issue-2598	117	19	'	'	PART
issue-2598	117	20	behaviour	behaviour	NOUN
issue-2598	117	21	as	as	ADP
issue-2598	117	22	the	the	DET
issue-2598	117	23	realisation	realisation	NOUN
issue-2598	117	24	of	of	ADP
issue-2598	117	25	its	its	PRON
issue-2598	117	26	power	power	NOUN
issue-2598	117	27	,	,	PUNCT
issue-2598	117	28	which	which	PRON
issue-2598	117	29	is	be	AUX
issue-2598	117	30	characteristic	characteristic	ADJ
issue-2598	117	31	of	of	ADP
issue-2598	117	32	an	an	DET
issue-2598	117	33	authoritative	authoritative	ADJ
issue-2598	117	34	management	management	NOUN
issue-2598	117	35	function	function	NOUN
issue-2598	117	36	.	.	PUNCT
issue-2598	118	1	this	this	DET
issue-2598	118	2	baltic	baltic	ADJ
issue-2598	118	3	journal	journal	NOUN
issue-2598	118	4	of	of	ADP
issue-2598	118	5	economic	economic	ADJ
issue-2598	118	6	studies	study	NOUN
issue-2598	118	7	275	275	NUM
issue-2598	118	8	vol	vol	NOUN
issue-2598	118	9	.	.	PUNCT
issue-2598	119	1	10	10	NUM
issue-2598	119	2	no	no	NOUN
issue-2598	119	3	.	.	NOUN
issue-2598	120	1	4	4	NUM
issue-2598	120	2	,	,	PUNCT
issue-2598	120	3	2024	2024	NUM
issue-2598	120	4	is	be	AUX
issue-2598	120	5	contrary	contrary	ADJ
issue-2598	120	6	to	to	ADP
issue-2598	120	7	the	the	DET
issue-2598	120	8	status	status	NOUN
issue-2598	120	9	of	of	ADP
issue-2598	120	10	such	such	DET
issue-2598	120	11	an	an	DET
issue-2598	120	12	authority	authority	NOUN
issue-2598	120	13	and	and	CCONJ
issue-2598	120	14	the	the	DET
issue-2598	120	15	objectives	objective	NOUN
issue-2598	120	16	of	of	ADP
issue-2598	120	17	the	the	DET
issue-2598	120	18	contractual	contractual	ADJ
issue-2598	120	19	obligations	obligation	NOUN
issue-2598	120	20	being	be	AUX
issue-2598	120	21	reviewed	review	VERB
issue-2598	120	22	by	by	ADP
issue-2598	120	23	the	the	DET
issue-2598	120	24	court	court	NOUN
issue-2598	120	25	.	.	PUNCT
issue-2598	121	1	it	it	PRON
issue-2598	121	2	is	be	AUX
issue-2598	121	3	imperative	imperative	ADJ
issue-2598	121	4	to	to	PART
issue-2598	121	5	concur	concur	VERB
issue-2598	121	6	with	with	ADP
issue-2598	121	7	the	the	DET
issue-2598	121	8	conclusions	conclusion	NOUN
issue-2598	121	9	that	that	PRON
issue-2598	121	10	,	,	PUNCT
issue-2598	121	11	for	for	ADP
issue-2598	121	12	the	the	DET
issue-2598	121	13	efficacious	efficacious	ADJ
issue-2598	121	14	resolution	resolution	NOUN
issue-2598	121	15	of	of	ADP
issue-2598	121	16	such	such	ADJ
issue-2598	121	17	disputes	dispute	NOUN
issue-2598	121	18	,	,	PUNCT
issue-2598	121	19	it	it	PRON
issue-2598	121	20	is	be	AUX
issue-2598	121	21	prudent	prudent	ADJ
issue-2598	121	22	to	to	PART
issue-2598	121	23	utilise	utilise	VERB
issue-2598	121	24	the	the	DET
issue-2598	121	25	criterion	criterion	NOUN
issue-2598	121	26	for	for	ADP
issue-2598	121	27	determining	determine	VERB
issue-2598	121	28	jurisdiction	jurisdiction	NOUN
issue-2598	121	29	,	,	PUNCT
issue-2598	121	30	which	which	PRON
issue-2598	121	31	is	be	AUX
issue-2598	121	32	predicated	predicate	VERB
issue-2598	121	33	on	on	ADP
issue-2598	121	34	the	the	DET
issue-2598	121	35	circumstances	circumstance	NOUN
issue-2598	121	36	under	under	ADP
issue-2598	121	37	which	which	PRON
issue-2598	121	38	the	the	DET
issue-2598	121	39	controlling	control	VERB
issue-2598	121	40	authority	authority	NOUN
issue-2598	121	41	exercises	exercise	VERB
issue-2598	121	42	its	its	PRON
issue-2598	121	43	powers	power	NOUN
issue-2598	121	44	(	(	PUNCT
issue-2598	121	45	the	the	DET
issue-2598	121	46	order	order	NOUN
issue-2598	121	47	of	of	ADP
issue-2598	121	48	the	the	DET
issue-2598	121	49	grand	grand	ADJ
issue-2598	121	50	chamber	chamber	NOUN
issue-2598	121	51	of	of	ADP
issue-2598	121	52	the	the	DET
issue-2598	121	53	supreme	supreme	PROPN
issue-2598	121	54	court	court	PROPN
issue-2598	121	55	in	in	ADP
issue-2598	121	56	case	case	NOUN
issue-2598	121	57	no	no	INTJ
issue-2598	121	58	.	.	PUNCT
issue-2598	122	1	914/206/17	914/206/17	NUM
issue-2598	122	2	dated	date	VERB
issue-2598	122	3	may	may	PROPN
issue-2598	122	4	23	23	NUM
issue-2598	122	5	,	,	PUNCT
issue-2598	122	6	2018	2018	NUM
issue-2598	122	7	)	)	PUNCT
issue-2598	122	8	.	.	PUNCT
issue-2598	123	1	in	in	ADP
issue-2598	123	2	order	order	NOUN
issue-2598	123	3	to	to	PART
issue-2598	123	4	clarify	clarify	VERB
issue-2598	123	5	the	the	DET
issue-2598	123	6	essence	essence	NOUN
issue-2598	123	7	of	of	ADP
issue-2598	123	8	the	the	DET
issue-2598	123	9	disputed	dispute	VERB
issue-2598	123	10	relations	relation	NOUN
issue-2598	123	11	,	,	PUNCT
issue-2598	123	12	it	it	PRON
issue-2598	123	13	is	be	AUX
issue-2598	123	14	also	also	ADV
issue-2598	123	15	essential	essential	ADJ
issue-2598	123	16	to	to	PART
issue-2598	123	17	consider	consider	VERB
issue-2598	123	18	the	the	DET
issue-2598	123	19	"	"	PUNCT
issue-2598	123	20	voluntary	voluntary	ADJ
issue-2598	123	21	"	"	PUNCT
issue-2598	123	22	character	character	NOUN
issue-2598	123	23	of	of	ADP
issue-2598	123	24	the	the	DET
issue-2598	123	25	agreement	agreement	NOUN
issue-2598	123	26	and	and	CCONJ
issue-2598	123	27	not	not	PART
issue-2598	123	28	its	its	PRON
issue-2598	123	29	"	"	PUNCT
issue-2598	123	30	compulsory	compulsory	ADJ
issue-2598	123	31	"	"	PUNCT
issue-2598	123	32	nature	nature	NOUN
issue-2598	123	33	.	.	PUNCT
issue-2598	124	1	this	this	PRON
issue-2598	124	2	is	be	AUX
issue-2598	124	3	directly	directly	ADV
issue-2598	124	4	related	relate	VERB
issue-2598	124	5	to	to	ADP
issue-2598	124	6	the	the	DET
issue-2598	124	7	essence	essence	NOUN
issue-2598	124	8	of	of	ADP
issue-2598	124	9	the	the	DET
issue-2598	124	10	legal	legal	ADJ
issue-2598	124	11	nature	nature	NOUN
issue-2598	124	12	of	of	ADP
issue-2598	124	13	the	the	DET
issue-2598	124	14	disputed	dispute	VERB
issue-2598	124	15	relations	relation	NOUN
issue-2598	124	16	.	.	PUNCT
issue-2598	125	1	in	in	ADP
issue-2598	125	2	this	this	DET
issue-2598	125	3	context	context	NOUN
issue-2598	125	4	,	,	PUNCT
issue-2598	125	5	it	it	PRON
issue-2598	125	6	is	be	AUX
issue-2598	125	7	worth	worth	ADJ
issue-2598	125	8	noting	note	VERB
issue-2598	125	9	that	that	SCONJ
issue-2598	125	10	some	some	DET
issue-2598	125	11	lawyers	lawyer	NOUN
issue-2598	125	12	advocate	advocate	VERB
issue-2598	125	13	referring	refer	VERB
issue-2598	125	14	these	these	DET
issue-2598	125	15	disputes	dispute	NOUN
issue-2598	125	16	to	to	ADP
issue-2598	125	17	administrative	administrative	ADJ
issue-2598	125	18	jurisdiction	jurisdiction	NOUN
issue-2598	125	19	.	.	PUNCT
issue-2598	126	1	they	they	PRON
issue-2598	126	2	point	point	VERB
issue-2598	126	3	to	to	ADP
issue-2598	126	4	the	the	DET
issue-2598	126	5	public	public	ADJ
issue-2598	126	6	law	law	NOUN
issue-2598	126	7	aspect	aspect	NOUN
issue-2598	126	8	,	,	PUNCT
issue-2598	126	9	where	where	SCONJ
issue-2598	126	10	the	the	DET
issue-2598	126	11	state	state	NOUN
issue-2598	126	12	's	's	PART
issue-2598	126	13	interest	interest	NOUN
issue-2598	126	14	in	in	ADP
issue-2598	126	15	ensuring	ensure	VERB
issue-2598	126	16	compliance	compliance	NOUN
issue-2598	126	17	with	with	ADP
issue-2598	126	18	tax	tax	NOUN
issue-2598	126	19	legislation	legislation	NOUN
issue-2598	126	20	and	and	CCONJ
issue-2598	126	21	the	the	DET
issue-2598	126	22	role	role	NOUN
issue-2598	126	23	of	of	ADP
issue-2598	126	24	the	the	DET
issue-2598	126	25	controlling	control	VERB
issue-2598	126	26	authority	authority	NOUN
issue-2598	126	27	in	in	ADP
issue-2598	126	28	ensuring	ensure	VERB
issue-2598	126	29	public	public	ADJ
issue-2598	126	30	fiscal	fiscal	ADJ
issue-2598	126	31	interests	interest	NOUN
issue-2598	126	32	are	be	AUX
issue-2598	126	33	paramount	paramount	ADJ
issue-2598	126	34	.	.	PUNCT
issue-2598	127	1	therefore	therefore	ADV
issue-2598	127	2	,	,	PUNCT
issue-2598	127	3	the	the	DET
issue-2598	127	4	dispute	dispute	NOUN
issue-2598	127	5	should	should	AUX
issue-2598	127	6	be	be	AUX
issue-2598	127	7	resolved	resolve	VERB
issue-2598	127	8	in	in	ADP
issue-2598	127	9	an	an	DET
issue-2598	127	10	administrative	administrative	ADJ
issue-2598	127	11	court	court	NOUN
issue-2598	127	12	,	,	PUNCT
issue-2598	127	13	with	with	ADP
issue-2598	127	14	an	an	DET
issue-2598	127	15	emphasis	emphasis	NOUN
issue-2598	127	16	on	on	ADP
issue-2598	127	17	the	the	DET
issue-2598	127	18	power	power	NOUN
issue-2598	127	19	functions	function	NOUN
issue-2598	127	20	of	of	ADP
issue-2598	127	21	the	the	DET
issue-2598	127	22	controlling	control	VERB
issue-2598	127	23	authority	authority	NOUN
issue-2598	127	24	and	and	CCONJ
issue-2598	127	25	the	the	DET
issue-2598	127	26	public	public	ADJ
issue-2598	127	27	law	law	NOUN
issue-2598	127	28	consequences	consequence	NOUN
issue-2598	127	29	of	of	ADP
issue-2598	127	30	the	the	DET
issue-2598	127	31	transaction	transaction	NOUN
issue-2598	127	32	.	.	PUNCT
issue-2598	128	1	ultimately	ultimately	ADV
issue-2598	128	2	,	,	PUNCT
issue-2598	128	3	the	the	DET
issue-2598	128	4	determination	determination	NOUN
issue-2598	128	5	of	of	ADP
issue-2598	128	6	jurisdiction	jurisdiction	NOUN
issue-2598	128	7	in	in	ADP
issue-2598	128	8	such	such	ADJ
issue-2598	128	9	disputes	dispute	NOUN
issue-2598	128	10	should	should	AUX
issue-2598	128	11	be	be	AUX
issue-2598	128	12	based	base	VERB
issue-2598	128	13	on	on	ADP
issue-2598	128	14	a	a	DET
issue-2598	128	15	comprehensive	comprehensive	ADJ
issue-2598	128	16	analysis	analysis	NOUN
issue-2598	128	17	of	of	ADP
issue-2598	128	18	the	the	DET
issue-2598	128	19	legal	legal	ADJ
issue-2598	128	20	nature	nature	NOUN
issue-2598	128	21	of	of	ADP
issue-2598	128	22	the	the	DET
issue-2598	128	23	relevant	relevant	ADJ
issue-2598	128	24	relationship	relationship	NOUN
issue-2598	128	25	,	,	PUNCT
issue-2598	128	26	the	the	DET
issue-2598	128	27	roles	role	NOUN
issue-2598	128	28	of	of	ADP
issue-2598	128	29	the	the	DET
issue-2598	128	30	parties	party	NOUN
issue-2598	128	31	and	and	CCONJ
issue-2598	128	32	the	the	DET
issue-2598	128	33	objectives	objective	NOUN
issue-2598	128	34	pursued	pursue	VERB
issue-2598	128	35	by	by	ADP
issue-2598	128	36	the	the	DET
issue-2598	128	37	controlling	controlling	NOUN
issue-2598	128	38	authority	authority	NOUN
issue-2598	128	39	.	.	PUNCT
issue-2598	129	1	this	this	DET
issue-2598	129	2	approach	approach	NOUN
issue-2598	129	3	ensures	ensure	VERB
issue-2598	129	4	that	that	SCONJ
issue-2598	129	5	the	the	DET
issue-2598	129	6	jurisdictional	jurisdictional	ADJ
issue-2598	129	7	boundaries	boundary	NOUN
issue-2598	129	8	are	be	AUX
issue-2598	129	9	properly	properly	ADV
issue-2598	129	10	defined	define	VERB
issue-2598	129	11	,	,	PUNCT
issue-2598	129	12	which	which	PRON
issue-2598	129	13	facilitates	facilitate	VERB
issue-2598	129	14	the	the	DET
issue-2598	129	15	resolution	resolution	NOUN
issue-2598	129	16	of	of	ADP
issue-2598	129	17	disputes	dispute	NOUN
issue-2598	129	18	in	in	ADP
issue-2598	129	19	a	a	DET
issue-2598	129	20	manner	manner	NOUN
issue-2598	129	21	consistent	consistent	ADJ
issue-2598	129	22	with	with	ADP
issue-2598	129	23	the	the	DET
issue-2598	129	24	principles	principle	NOUN
issue-2598	129	25	of	of	ADP
issue-2598	129	26	fairness	fairness	NOUN
issue-2598	129	27	and	and	CCONJ
issue-2598	129	28	the	the	DET
issue-2598	129	29	proper	proper	ADJ
issue-2598	129	30	administration	administration	NOUN
issue-2598	129	31	of	of	ADP
issue-2598	129	32	justice	justice	PROPN
issue-2598	129	33	.	.	PUNCT
issue-2598	130	1	conclusions	conclusion	NOUN
issue-2598	130	2	in	in	ADP
issue-2598	130	3	the	the	DET
issue-2598	130	4	context	context	NOUN
issue-2598	130	5	of	of	ADP
issue-2598	130	6	tax	tax	NOUN
issue-2598	130	7	accounting	accounting	NOUN
issue-2598	130	8	,	,	PUNCT
issue-2598	130	9	the	the	DET
issue-2598	130	10	determination	determination	NOUN
issue-2598	130	11	of	of	ADP
issue-2598	130	12	jurisdiction	jurisdiction	NOUN
issue-2598	130	13	in	in	ADP
issue-2598	130	14	disputes	dispute	NOUN
issue-2598	130	15	pertaining	pertain	VERB
issue-2598	130	16	to	to	ADP
issue-2598	130	17	the	the	DET
issue-2598	130	18	invalidity	invalidity	NOUN
issue-2598	130	19	of	of	ADP
issue-2598	130	20	contracts	contract	NOUN
issue-2598	130	21	is	be	AUX
issue-2598	130	22	of	of	ADP
issue-2598	130	23	paramount	paramount	ADJ
issue-2598	130	24	importance	importance	NOUN
issue-2598	130	25	for	for	ADP
issue-2598	130	26	the	the	DET
issue-2598	130	27	effective	effective	ADJ
issue-2598	130	28	safeguarding	safeguarding	NOUN
issue-2598	130	29	of	of	ADP
issue-2598	130	30	public	public	ADJ
issue-2598	130	31	interests	interest	NOUN
issue-2598	130	32	.	.	PUNCT
issue-2598	131	1	such	such	ADJ
issue-2598	131	2	disputes	dispute	NOUN
issue-2598	131	3	frequently	frequently	ADV
issue-2598	131	4	emerge	emerge	VERB
issue-2598	131	5	from	from	ADP
issue-2598	131	6	the	the	DET
issue-2598	131	7	actions	action	NOUN
issue-2598	131	8	of	of	ADP
issue-2598	131	9	controlling	control	VERB
issue-2598	131	10	authorities	authority	NOUN
issue-2598	131	11	who	who	PRON
issue-2598	131	12	seek	seek	VERB
issue-2598	131	13	to	to	PART
issue-2598	131	14	invalidate	invalidate	VERB
issue-2598	131	15	contracts	contract	NOUN
issue-2598	131	16	they	they	PRON
issue-2598	131	17	deem	deem	VERB
issue-2598	131	18	to	to	PART
issue-2598	131	19	have	have	AUX
issue-2598	131	20	been	be	AUX
issue-2598	131	21	executed	execute	VERB
issue-2598	131	22	with	with	ADP
issue-2598	131	23	intentions	intention	NOUN
issue-2598	131	24	contrary	contrary	ADJ
issue-2598	131	25	to	to	ADP
issue-2598	131	26	the	the	DET
issue-2598	131	27	interests	interest	NOUN
issue-2598	131	28	of	of	ADP
issue-2598	131	29	the	the	DET
issue-2598	131	30	state	state	NOUN
issue-2598	131	31	and	and	CCONJ
issue-2598	131	32	of	of	ADP
issue-2598	131	33	society	society	NOUN
issue-2598	131	34	.	.	PUNCT
issue-2598	132	1	the	the	DET
issue-2598	132	2	aforementioned	aforementioned	ADJ
issue-2598	132	3	authorities	authority	NOUN
issue-2598	132	4	put	put	VERB
issue-2598	132	5	forth	forth	ADP
issue-2598	132	6	the	the	DET
issue-2598	132	7	argument	argument	NOUN
issue-2598	132	8	that	that	SCONJ
issue-2598	132	9	the	the	DET
issue-2598	132	10	contracts	contract	NOUN
issue-2598	132	11	in	in	ADP
issue-2598	132	12	question	question	NOUN
issue-2598	132	13	were	be	AUX
issue-2598	132	14	either	either	PRON
issue-2598	132	15	not	not	PART
issue-2598	132	16	intended	intend	VERB
issue-2598	132	17	to	to	PART
issue-2598	132	18	be	be	AUX
issue-2598	132	19	performed	perform	VERB
issue-2598	132	20	,	,	PUNCT
issue-2598	132	21	lacked	lack	VERB
issue-2598	132	22	the	the	DET
issue-2598	132	23	requisite	requisite	ADJ
issue-2598	132	24	substantive	substantive	ADJ
issue-2598	132	25	business	business	NOUN
issue-2598	132	26	operations	operation	NOUN
issue-2598	132	27	,	,	PUNCT
issue-2598	132	28	or	or	CCONJ
issue-2598	132	29	were	be	AUX
issue-2598	132	30	created	create	VERB
issue-2598	132	31	with	with	ADP
issue-2598	132	32	the	the	DET
issue-2598	132	33	specific	specific	ADJ
issue-2598	132	34	purpose	purpose	NOUN
issue-2598	132	35	of	of	ADP
issue-2598	132	36	securing	secure	VERB
issue-2598	132	37	illegal	illegal	ADJ
issue-2598	132	38	tax	tax	NOUN
issue-2598	132	39	benefits	benefit	NOUN
issue-2598	132	40	.	.	PUNCT
issue-2598	133	1	the	the	DET
issue-2598	133	2	public	public	ADJ
issue-2598	133	3	-	-	PUNCT
issue-2598	133	4	law	law	NOUN
issue-2598	133	5	nature	nature	NOUN
issue-2598	133	6	of	of	ADP
issue-2598	133	7	these	these	DET
issue-2598	133	8	disputes	dispute	NOUN
issue-2598	133	9	,	,	PUNCT
issue-2598	133	10	which	which	PRON
issue-2598	133	11	pertains	pertain	VERB
issue-2598	133	12	to	to	ADP
issue-2598	133	13	the	the	DET
issue-2598	133	14	authoritative	authoritative	ADJ
issue-2598	133	15	functions	function	NOUN
issue-2598	133	16	of	of	ADP
issue-2598	133	17	tax	tax	NOUN
issue-2598	133	18	authorities	authority	NOUN
issue-2598	133	19	in	in	ADP
issue-2598	133	20	safeguarding	safeguard	VERB
issue-2598	133	21	public	public	ADJ
issue-2598	133	22	fiscal	fiscal	ADJ
issue-2598	133	23	interests	interest	NOUN
issue-2598	133	24	,	,	PUNCT
issue-2598	133	25	distinguishes	distinguish	VERB
issue-2598	133	26	them	they	PRON
issue-2598	133	27	from	from	ADP
issue-2598	133	28	private	private	ADJ
issue-2598	133	29	-	-	PUNCT
issue-2598	133	30	law	law	NOUN
issue-2598	133	31	disputes	dispute	NOUN
issue-2598	133	32	.	.	PUNCT
issue-2598	134	1	although	although	SCONJ
issue-2598	134	2	the	the	DET
issue-2598	134	3	contested	contest	VERB
issue-2598	134	4	contracts	contract	NOUN
issue-2598	134	5	may	may	AUX
issue-2598	134	6	initially	initially	ADV
issue-2598	134	7	appear	appear	VERB
issue-2598	134	8	to	to	PART
issue-2598	134	9	be	be	AUX
issue-2598	134	10	concerned	concern	VERB
issue-2598	134	11	with	with	ADP
issue-2598	134	12	private	private	ADJ
issue-2598	134	13	legal	legal	ADJ
issue-2598	134	14	relations	relation	NOUN
issue-2598	134	15	,	,	PUNCT
issue-2598	134	16	the	the	DET
issue-2598	134	17	involvement	involvement	NOUN
issue-2598	134	18	of	of	ADP
issue-2598	134	19	tax	tax	NOUN
issue-2598	134	20	authorities	authority	NOUN
issue-2598	134	21	reflects	reflect	VERB
issue-2598	134	22	a	a	DET
issue-2598	134	23	broader	broad	ADJ
issue-2598	134	24	mandate	mandate	NOUN
issue-2598	134	25	to	to	PART
issue-2598	134	26	enforce	enforce	VERB
issue-2598	134	27	compliance	compliance	NOUN
issue-2598	134	28	with	with	ADP
issue-2598	134	29	tax	tax	NOUN
issue-2598	134	30	laws	law	NOUN
issue-2598	134	31	and	and	CCONJ
issue-2598	134	32	protect	protect	VERB
issue-2598	134	33	state	state	NOUN
issue-2598	134	34	revenues	revenue	NOUN
issue-2598	134	35	.	.	PUNCT
issue-2598	135	1	consequently	consequently	ADV
issue-2598	135	2	,	,	PUNCT
issue-2598	135	3	the	the	DET
issue-2598	135	4	focus	focus	NOUN
issue-2598	135	5	of	of	ADP
issue-2598	135	6	these	these	DET
issue-2598	135	7	disputes	dispute	NOUN
issue-2598	135	8	shifts	shift	NOUN
issue-2598	135	9	from	from	ADP
issue-2598	135	10	the	the	DET
issue-2598	135	11	private	private	ADJ
issue-2598	135	12	interests	interest	NOUN
issue-2598	135	13	of	of	ADP
issue-2598	135	14	the	the	DET
issue-2598	135	15	contracting	contracting	NOUN
issue-2598	135	16	parties	party	NOUN
issue-2598	135	17	to	to	ADP
issue-2598	135	18	the	the	DET
issue-2598	135	19	public	public	ADJ
issue-2598	135	20	-	-	PUNCT
issue-2598	135	21	law	law	NOUN
issue-2598	135	22	implications	implication	NOUN
issue-2598	135	23	of	of	ADP
issue-2598	135	24	their	their	PRON
issue-2598	135	25	actions	action	NOUN
issue-2598	135	26	.	.	PUNCT
issue-2598	136	1	the	the	DET
issue-2598	136	2	difficulty	difficulty	NOUN
issue-2598	136	3	in	in	ADP
issue-2598	136	4	determining	determine	VERB
issue-2598	136	5	the	the	DET
issue-2598	136	6	appropriate	appropriate	ADJ
issue-2598	136	7	jurisdiction	jurisdiction	NOUN
issue-2598	136	8	for	for	ADP
issue-2598	136	9	such	such	ADJ
issue-2598	136	10	disputes	dispute	NOUN
issue-2598	136	11	lies	lie	VERB
issue-2598	136	12	in	in	ADP
issue-2598	136	13	distinguishing	distinguish	VERB
issue-2598	136	14	between	between	ADP
issue-2598	136	15	the	the	DET
issue-2598	136	16	private	private	ADJ
issue-2598	136	17	-	-	PUNCT
issue-2598	136	18	law	law	NOUN
issue-2598	136	19	elements	element	NOUN
issue-2598	136	20	of	of	ADP
issue-2598	136	21	the	the	DET
issue-2598	136	22	contract	contract	NOUN
issue-2598	136	23	and	and	CCONJ
issue-2598	136	24	the	the	DET
issue-2598	136	25	public	public	ADJ
issue-2598	136	26	-	-	PUNCT
issue-2598	136	27	law	law	NOUN
issue-2598	136	28	responsibilities	responsibility	NOUN
issue-2598	136	29	of	of	ADP
issue-2598	136	30	the	the	DET
issue-2598	136	31	tax	tax	NOUN
issue-2598	136	32	authorities	authority	NOUN
issue-2598	136	33	.	.	PUNCT
issue-2598	137	1	while	while	SCONJ
issue-2598	137	2	some	some	PRON
issue-2598	137	3	posit	posit	VERB
issue-2598	137	4	that	that	SCONJ
issue-2598	137	5	these	these	DET
issue-2598	137	6	disputes	dispute	NOUN
issue-2598	137	7	should	should	AUX
issue-2598	137	8	be	be	AUX
issue-2598	137	9	resolved	resolve	VERB
issue-2598	137	10	within	within	ADP
issue-2598	137	11	the	the	DET
issue-2598	137	12	domain	domain	NOUN
issue-2598	137	13	of	of	ADP
issue-2598	137	14	commercial	commercial	ADJ
issue-2598	137	15	litigation	litigation	NOUN
issue-2598	137	16	,	,	PUNCT
issue-2598	137	17	others	other	NOUN
issue-2598	137	18	argue	argue	VERB
issue-2598	137	19	for	for	ADP
issue-2598	137	20	the	the	DET
issue-2598	137	21	involvement	involvement	NOUN
issue-2598	137	22	of	of	ADP
issue-2598	137	23	administrative	administrative	ADJ
issue-2598	137	24	courts	court	NOUN
issue-2598	137	25	,	,	PUNCT
issue-2598	137	26	given	give	VERB
issue-2598	137	27	the	the	DET
issue-2598	137	28	public	public	ADJ
issue-2598	137	29	-	-	PUNCT
issue-2598	137	30	law	law	NOUN
issue-2598	137	31	implications	implication	NOUN
issue-2598	137	32	involved	involve	VERB
issue-2598	137	33	.	.	PUNCT
issue-2598	138	1	in	in	ADP
issue-2598	138	2	essence	essence	NOUN
issue-2598	138	3	,	,	PUNCT
issue-2598	138	4	the	the	DET
issue-2598	138	5	jurisdictional	jurisdictional	ADJ
issue-2598	138	6	determination	determination	NOUN
issue-2598	138	7	should	should	AUX
issue-2598	138	8	be	be	AUX
issue-2598	138	9	informed	inform	VERB
issue-2598	138	10	by	by	ADP
issue-2598	138	11	a	a	DET
issue-2598	138	12	comprehensive	comprehensive	ADJ
issue-2598	138	13	examination	examination	NOUN
issue-2598	138	14	of	of	ADP
issue-2598	138	15	the	the	DET
issue-2598	138	16	legal	legal	ADJ
issue-2598	138	17	character	character	NOUN
issue-2598	138	18	of	of	ADP
issue-2598	138	19	the	the	DET
issue-2598	138	20	contested	contest	VERB
issue-2598	138	21	relations	relation	NOUN
issue-2598	138	22	,	,	PUNCT
issue-2598	138	23	the	the	DET
issue-2598	138	24	roles	role	NOUN
issue-2598	138	25	of	of	ADP
issue-2598	138	26	the	the	DET
issue-2598	138	27	parties	party	NOUN
issue-2598	138	28	involved	involve	VERB
issue-2598	138	29	,	,	PUNCT
issue-2598	138	30	and	and	CCONJ
issue-2598	138	31	the	the	DET
issue-2598	138	32	objectives	objective	NOUN
issue-2598	138	33	of	of	ADP
issue-2598	138	34	the	the	DET
issue-2598	138	35	controlling	control	VERB
issue-2598	138	36	authority	authority	NOUN
issue-2598	138	37	.	.	PUNCT
issue-2598	139	1	in	in	ADP
issue-2598	139	2	this	this	DET
issue-2598	139	3	way	way	NOUN
issue-2598	139	4	,	,	PUNCT
issue-2598	139	5	the	the	DET
issue-2598	139	6	legal	legal	ADJ
issue-2598	139	7	system	system	NOUN
issue-2598	139	8	can	can	AUX
issue-2598	139	9	guarantee	guarantee	VERB
issue-2598	139	10	that	that	SCONJ
issue-2598	139	11	disputes	dispute	NOUN
issue-2598	139	12	are	be	AUX
issue-2598	139	13	resolved	resolve	VERB
issue-2598	139	14	in	in	ADP
issue-2598	139	15	a	a	DET
issue-2598	139	16	manner	manner	NOUN
issue-2598	139	17	that	that	PRON
issue-2598	139	18	upholds	uphold	VERB
issue-2598	139	19	the	the	DET
issue-2598	139	20	principles	principle	NOUN
issue-2598	139	21	of	of	ADP
issue-2598	139	22	justice	justice	NOUN
issue-2598	139	23	,	,	PUNCT
issue-2598	139	24	is	be	AUX
issue-2598	139	25	consistent	consistent	ADJ
issue-2598	139	26	with	with	ADP
issue-2598	139	27	the	the	DET
issue-2598	139	28	proper	proper	ADJ
issue-2598	139	29	administration	administration	NOUN
issue-2598	139	30	of	of	ADP
issue-2598	139	31	the	the	DET
issue-2598	139	32	law	law	NOUN
issue-2598	139	33	,	,	PUNCT
issue-2598	139	34	and	and	CCONJ
issue-2598	139	35	effectively	effectively	ADV
issue-2598	139	36	protects	protect	VERB
issue-2598	139	37	public	public	ADJ
issue-2598	139	38	interests	interest	NOUN
issue-2598	139	39	.	.	PUNCT
issue-2598	140	1	references	reference	NOUN
issue-2598	140	2	:	:	PUNCT
issue-2598	140	3	the	the	DET
issue-2598	140	4	civil	civil	ADJ
issue-2598	140	5	code	code	NOUN
issue-2598	140	6	of	of	ADP
issue-2598	140	7	ukraine	ukraine	PROPN
issue-2598	140	8	.	.	PUNCT
issue-2598	141	1	official	official	ADJ
issue-2598	141	2	bulletin	bulletin	NOUN
issue-2598	141	3	of	of	ADP
issue-2598	141	4	the	the	DET
issue-2598	141	5	verkhovna	verkhovna	NOUN
issue-2598	141	6	rada	rada	PROPN
issue-2598	141	7	of	of	ADP
issue-2598	141	8	ukraine	ukraine	PROPN
issue-2598	141	9	(	(	PUNCT
issue-2598	141	10	bvr	bvr	PROPN
issue-2598	141	11	)	)	PUNCT
issue-2598	141	12	,	,	PUNCT
issue-2598	141	13	2003	2003	NUM
issue-2598	141	14	,	,	PUNCT
issue-2598	141	15	nos	nos	PROPN
issue-2598	141	16	.	.	PROPN
issue-2598	141	17	40	40	NUM
issue-2598	141	18	-	-	SYM
issue-2598	141	19	44	44	NUM
issue-2598	141	20	,	,	PUNCT
issue-2598	141	21	art	art	NOUN
issue-2598	141	22	.	.	PUNCT
issue-2598	142	1	356	356	NUM
issue-2598	142	2	.	.	PUNCT
issue-2598	143	1	the	the	DET
issue-2598	143	2	code	code	NOUN
issue-2598	143	3	of	of	ADP
issue-2598	143	4	administrative	administrative	ADJ
issue-2598	143	5	procedure	procedure	NOUN
issue-2598	143	6	of	of	ADP
issue-2598	143	7	ukraine	ukraine	NOUN
issue-2598	143	8	.	.	PUNCT
issue-2598	144	1	official	official	ADJ
issue-2598	144	2	bulletin	bulletin	NOUN
issue-2598	144	3	of	of	ADP
issue-2598	144	4	the	the	DET
issue-2598	144	5	verkhovna	verkhovna	NOUN
issue-2598	144	6	rada	rada	PROPN
issue-2598	144	7	of	of	ADP
issue-2598	144	8	ukraine	ukraine	PROPN
issue-2598	144	9	(	(	PUNCT
issue-2598	144	10	bvr	bvr	PROPN
issue-2598	144	11	)	)	PUNCT
issue-2598	144	12	,	,	PUNCT
issue-2598	144	13	2005	2005	NUM
issue-2598	144	14	,	,	PUNCT
issue-2598	144	15	nos	nos	PROPN
issue-2598	144	16	.	.	PROPN
issue-2598	144	17	35	35	NUM
issue-2598	144	18	-	-	SYM
issue-2598	144	19	36	36	NUM
issue-2598	144	20	,	,	PUNCT
issue-2598	144	21	no	no	INTJ
issue-2598	144	22	.	.	NOUN
issue-2598	144	23	37	37	NUM
issue-2598	144	24	,	,	PUNCT
issue-2598	144	25	art	art	NOUN
issue-2598	144	26	.	.	PUNCT
issue-2598	145	1	446	446	NUM
issue-2598	145	2	.	.	PUNCT
issue-2598	146	1	the	the	DET
issue-2598	146	2	order	order	NOUN
issue-2598	146	3	of	of	ADP
issue-2598	146	4	the	the	DET
issue-2598	146	5	grand	grand	ADJ
issue-2598	146	6	chamber	chamber	NOUN
issue-2598	146	7	of	of	ADP
issue-2598	146	8	the	the	DET
issue-2598	146	9	supreme	supreme	PROPN
issue-2598	146	10	court	court	PROPN
issue-2598	146	11	in	in	ADP
issue-2598	146	12	case	case	NOUN
issue-2598	146	13	no	no	INTJ
issue-2598	146	14	.	.	PUNCT
issue-2598	146	15	137/1842/16a	137/1842/16a	NUM
issue-2598	146	16	dated	date	VERB
issue-2598	146	17	april	april	PROPN
issue-2598	146	18	2	2	NUM
issue-2598	146	19	,	,	PUNCT
issue-2598	146	20	2019	2019	NUM
issue-2598	146	21	.	.	PUNCT
issue-2598	146	22	available	available	ADJ
issue-2598	146	23	at	at	ADP
issue-2598	146	24	:	:	PUNCT
issue-2598	146	25	https://verdictum.ligazakon.net/document/81203030?utm_source=biz.ligazakon.net&utm	https://verdictum.ligazakon.net/document/81203030?utm_source=biz.ligazakon.net&utm	ADV
issue-2598	146	26	_	_	DET
issue-2598	146	27	medium	medium	ADJ
issue-2598	146	28	=	=	SYM
issue-2598	146	29	news&utm_content	news&utm_content	NUM
issue-2598	146	30	=	=	NOUN
issue-2598	146	31	bizpress01	bizpress01	NOUN
issue-2598	146	32	the	the	DET
issue-2598	146	33	order	order	NOUN
issue-2598	146	34	of	of	ADP
issue-2598	146	35	the	the	DET
issue-2598	146	36	grand	grand	ADJ
issue-2598	146	37	chamber	chamber	NOUN
issue-2598	146	38	of	of	ADP
issue-2598	146	39	the	the	DET
issue-2598	146	40	supreme	supreme	PROPN
issue-2598	146	41	court	court	PROPN
issue-2598	146	42	in	in	ADP
issue-2598	146	43	case	case	NOUN
issue-2598	146	44	no	no	INTJ
issue-2598	146	45	.	.	PUNCT
issue-2598	147	1	580/4531/23	580/4531/23	NUM
issue-2598	147	2	dated	date	VERB
issue-2598	147	3	february	february	NOUN
issue-2598	147	4	29	29	NUM
issue-2598	147	5	,	,	PUNCT
issue-2598	147	6	2024	2024	NUM
issue-2598	147	7	.	.	PUNCT
issue-2598	148	1	available	available	ADJ
issue-2598	148	2	at	at	ADP
issue-2598	148	3	:	:	PUNCT
issue-2598	148	4	https://verdictum.ligazakon.net/document/117884139?utm_source=jurliga.ligazakon.ua&utm	https://verdictum.ligazakon.net/document/117884139?utm_source=jurliga.ligazakon.ua&utm	PROPN
issue-2598	148	5	_	_	X
issue-2598	148	6	medium	medium	ADJ
issue-2598	148	7	=	=	SYM
issue-2598	148	8	news&utm_content	news&utm_content	NOUN
issue-2598	148	9	=	=	NOUN
issue-2598	148	10	jl03	jl03	PROPN
issue-2598	148	11	the	the	DET
issue-2598	148	12	order	order	NOUN
issue-2598	148	13	of	of	ADP
issue-2598	148	14	the	the	DET
issue-2598	148	15	grand	grand	ADJ
issue-2598	148	16	chamber	chamber	NOUN
issue-2598	148	17	of	of	ADP
issue-2598	148	18	the	the	DET
issue-2598	148	19	supreme	supreme	PROPN
issue-2598	148	20	court	court	PROPN
issue-2598	148	21	in	in	ADP
issue-2598	148	22	case	case	NOUN
issue-2598	149	1	no	no	PROPN
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issue-2598	149	3	814/1375/17	814/1375/17	NUM
issue-2598	149	4	dated	date	VERB
issue-2598	149	5	february	february	NOUN
issue-2598	149	6	27	27	NUM
issue-2598	149	7	,	,	PUNCT
issue-2598	149	8	2019	2019	NUM
issue-2598	149	9	.	.	PUNCT
issue-2598	150	1	available	available	ADJ
issue-2598	150	2	at	at	ADP
issue-2598	150	3	:	:	PUNCT
issue-2598	150	4	https://protocol.ua/ru/postanova_vp_vs_vid_27_02_2019_roku_u_spravi_814_1375_17	https://protocol.ua/ru/postanova_vp_vs_vid_27_02_2019_roku_u_spravi_814_1375_17	ADP
issue-2598	150	5	the	the	DET
issue-2598	150	6	order	order	NOUN
issue-2598	150	7	of	of	ADP
issue-2598	150	8	the	the	DET
issue-2598	150	9	grand	grand	ADJ
issue-2598	150	10	chamber	chamber	NOUN
issue-2598	150	11	of	of	ADP
issue-2598	150	12	the	the	DET
issue-2598	150	13	supreme	supreme	PROPN
issue-2598	150	14	court	court	PROPN
issue-2598	150	15	in	in	ADP
issue-2598	150	16	case	case	NOUN
issue-2598	150	17	no	no	INTJ
issue-2598	150	18	.	.	NOUN
issue-2598	150	19	823/2042/16	823/2042/16	NUM
issue-2598	150	20	dated	date	VERB
issue-2598	150	21	september	september	PROPN
issue-2598	150	22	4	4	NUM
issue-2598	150	23	,	,	PUNCT
issue-2598	150	24	2018	2018	NUM
issue-2598	150	25	.	.	PUNCT
issue-2598	151	1	available	available	ADJ
issue-2598	151	2	at	at	ADP
issue-2598	151	3	:	:	PUNCT
issue-2598	151	4	https://verdictum.ligazakon.net/document/77969515	https://verdictum.ligazakon.net/document/77969515	VERB
issue-2598	151	5	the	the	DET
issue-2598	151	6	order	order	NOUN
issue-2598	151	7	of	of	ADP
issue-2598	151	8	the	the	DET
issue-2598	151	9	grand	grand	ADJ
issue-2598	151	10	chamber	chamber	NOUN
issue-2598	151	11	of	of	ADP
issue-2598	151	12	the	the	DET
issue-2598	151	13	supreme	supreme	PROPN
issue-2598	151	14	court	court	PROPN
issue-2598	151	15	in	in	ADP
issue-2598	151	16	case	case	NOUN
issue-2598	151	17	no	no	PROPN
issue-2598	151	18	.	.	NOUN
issue-2598	151	19	826/10249/18	826/10249/18	NUM
issue-2598	151	20	dated	date	VERB
issue-2598	151	21	june	june	PROPN
issue-2598	151	22	17	17	NUM
issue-2598	151	23	,	,	PUNCT
issue-2598	151	24	2020	2020	NUM
issue-2598	151	25	.	.	PUNCT
issue-2598	152	1	available	available	ADJ
issue-2598	152	2	at	at	ADP
issue-2598	152	3	:	:	PUNCT
issue-2598	152	4	https://verdictum.ligazakon.net/document/90111848	https://verdictum.ligazakon.net/document/90111848	PROPN
issue-2598	152	5	baltic	baltic	PROPN
issue-2598	152	6	journal	journal	PROPN
issue-2598	152	7	of	of	ADP
issue-2598	152	8	economic	economic	ADJ
issue-2598	152	9	studies	study	NOUN
issue-2598	152	10	276	276	NUM
issue-2598	152	11	vol	vol	NOUN
issue-2598	152	12	.	.	PUNCT
issue-2598	153	1	10	10	NUM
issue-2598	153	2	no	no	NOUN
issue-2598	153	3	.	.	NOUN
issue-2598	153	4	4	4	NUM
issue-2598	153	5	,	,	PUNCT
issue-2598	153	6	2024	2024	NUM
issue-2598	153	7	the	the	DET
issue-2598	153	8	order	order	NOUN
issue-2598	153	9	of	of	ADP
issue-2598	153	10	the	the	DET
issue-2598	153	11	grand	grand	ADJ
issue-2598	153	12	chamber	chamber	NOUN
issue-2598	153	13	of	of	ADP
issue-2598	153	14	the	the	DET
issue-2598	153	15	supreme	supreme	PROPN
issue-2598	153	16	court	court	PROPN
issue-2598	153	17	in	in	ADP
issue-2598	153	18	case	case	NOUN
issue-2598	153	19	no	no	PROPN
issue-2598	153	20	.	.	NOUN
issue-2598	153	21	911/1834/18	911/1834/18	NUM
issue-2598	153	22	dated	date	VERB
issue-2598	153	23	october	october	PROPN
issue-2598	153	24	15	15	NUM
issue-2598	153	25	,	,	PUNCT
issue-2598	153	26	2019	2019	NUM
issue-2598	153	27	.	.	PUNCT
issue-2598	154	1	the	the	DET
issue-2598	154	2	order	order	NOUN
issue-2598	154	3	of	of	ADP
issue-2598	154	4	the	the	DET
issue-2598	154	5	grand	grand	ADJ
issue-2598	154	6	chamber	chamber	NOUN
issue-2598	154	7	of	of	ADP
issue-2598	154	8	the	the	DET
issue-2598	154	9	supreme	supreme	PROPN
issue-2598	154	10	court	court	PROPN
issue-2598	154	11	in	in	ADP
issue-2598	154	12	case	case	NOUN
issue-2598	154	13	no	no	INTJ
issue-2598	154	14	.	.	PUNCT
issue-2598	155	1	914/206/17	914/206/17	NUM
issue-2598	155	2	dated	date	VERB
issue-2598	155	3	may	may	PROPN
issue-2598	155	4	23	23	NUM
issue-2598	155	5	,	,	PUNCT
issue-2598	155	6	2018	2018	NUM
issue-2598	155	7	.	.	PUNCT
issue-2598	156	1	available	available	ADJ
issue-2598	156	2	at	at	ADP
issue-2598	156	3	:	:	PUNCT
issue-2598	156	4	https://verdictum.ligazakon.net/document/74506084	https://verdictum.ligazakon.net/document/74506084	VERB
issue-2598	156	5	the	the	DET
issue-2598	156	6	order	order	NOUN
issue-2598	156	7	of	of	ADP
issue-2598	156	8	the	the	DET
issue-2598	156	9	grand	grand	ADJ
issue-2598	156	10	chamber	chamber	NOUN
issue-2598	156	11	of	of	ADP
issue-2598	156	12	the	the	DET
issue-2598	156	13	supreme	supreme	PROPN
issue-2598	156	14	court	court	PROPN
issue-2598	156	15	in	in	ADP
issue-2598	156	16	case	case	NOUN
issue-2598	156	17	no	no	INTJ
issue-2598	156	18	.	.	NOUN
issue-2598	156	19	922/3537/17	922/3537/17	NUM
issue-2598	156	20	dated	date	VERB
issue-2598	156	21	october	october	PROPN
issue-2598	156	22	23	23	NUM
issue-2598	156	23	,	,	PUNCT
issue-2598	156	24	2019	2019	NUM
issue-2598	156	25	.	.	PUNCT
issue-2598	157	1	available	available	ADJ
issue-2598	157	2	at	at	ADP
issue-2598	157	3	:	:	PUNCT
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issue-2598	158	2	commercial	commercial	ADJ
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issue-2598	159	14	,	,	PUNCT
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issue-2598	159	18	,	,	PUNCT
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issue-2598	160	5	v.	v.	ADP
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issue-2598	160	10	.	.	PUNCT
issue-2598	161	1	tax	tax	NOUN
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issue-2598	161	5	disputes	dispute	NOUN
issue-2598	161	6	:	:	PUNCT
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issue-2598	161	10	.	.	PUNCT
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issue-2598	162	2	:	:	PUNCT
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issue-2598	164	4	aspects	aspect	NOUN
issue-2598	164	5	of	of	ADP
issue-2598	164	6	tax	tax	NOUN
issue-2598	164	7	accounting	accounting	NOUN
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issue-2598	164	9	case	case	NOUN
issue-2598	164	10	of	of	ADP
issue-2598	164	11	contract	contract	NOUN
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issue-2598	164	13	.	.	PUNCT
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issue-2598	165	9	.	.	PUNCT
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issue-2598	166	7	.	.	PUNCT
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issue-2598	167	8	code	code	NOUN
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issue-2598	167	10	ukraine	ukraine	NOUN
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issue-2598	167	14	:	:	PUNCT
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issue-2598	167	19	law	law	NOUN
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issue-2598	170	5	,	,	PUNCT
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issue-2598	171	3	:	:	PUNCT
issue-2598	171	4	https://verdictum.ligazakon.net/document/117884139?utm_source=jurliga	https://verdictum.ligazakon.net/document/117884139?utm_source=jurliga	X
issue-2598	171	5	.	.	PUNCT
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issue-2598	172	4	=	=	NOUN
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issue-2598	172	6	sydorenko	sydorenko	NOUN
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issue-2598	172	13	.	.	PUNCT
issue-2598	173	1	tax	tax	NOUN
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issue-2598	173	4	case	case	NOUN
issue-2598	173	5	of	of	ADP
issue-2598	173	6	contract	contract	NOUN
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issue-2598	176	20	,	,	PUNCT
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issue-2598	176	26	,	,	PUNCT
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issue-2598	176	30	,	,	PUNCT
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issue-2598	177	2	.	.	PUNCT
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issue-2598	177	10	.	.	PUNCT
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issue-2598	178	6	case	case	NOUN
issue-2598	178	7	of	of	ADP
issue-2598	178	8	contract	contract	NOUN
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issue-2598	178	10	.	.	PUNCT
issue-2598	179	1	kyiv	kyiv	ADJ
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issue-2598	179	3	national	national	PROPN
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issue-2598	179	6	state	state	NOUN
issue-2598	179	7	tax	tax	NOUN
issue-2598	179	8	service	service	NOUN
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issue-2598	179	10	ukraine	ukraine	NOUN
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issue-2598	179	14	.	.	PUNCT
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issue-2598	180	3	i.	i.	PROPN
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issue-2598	180	8	.	.	PUNCT
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issue-2598	181	3	in	in	ADP
issue-2598	181	4	tax	tax	NOUN
issue-2598	181	5	law	law	NOUN
issue-2598	181	6	:	:	PUNCT
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issue-2598	181	10	.	.	PUNCT
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issue-2598	182	2	:	:	PUNCT
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issue-2598	182	9	,	,	PUNCT
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issue-2598	183	3	:	:	PUNCT
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issue-2598	183	11	:	:	PUNCT
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