A comparative legal analysis of one of the stages of administrative procedure i.e. the stage of appeal against an administrative act has been carried out. The attention is focused on the study of the provisions of the FRG Law “On Administrative Procedure”, the Code of Administrative Procedure of Poland and the Law of Ukraine “On Administrative Procedure” regarding appealing against the results of administrative procedure. An analysis of the peculiarities of the mechanism for appealing against an administrative act within the framework of administrative procedure in Poland and Germany has been carried out, and a comparison has been made with the provisions of the Law of Ukraine “On Administrative Procedure”, and proposals have been provided ...