Co-authored by Anton Havryk
At this moment, there is a great effort directed at reforming the judicial system of Ukraine in connection with the creation of the new Supreme Court. One of the key stages of the reform is the adoption of the new versions of procedural codes (the Bill of the President of Ukraine No 6232 - http://w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=61415).
We are delighted to offer a series of publications on the brightest novelties of the Code of Administrative Procedure of Ukraine in the context of tax litigation.
Novelty No 1 - “E-Court”
A gradual transition to the so-called "E-Court" is planned. The philosophy behind the concept the "E-Court" includes:
- Filing procedural documents by participants in litigation, including statements of claims, in an electronic format (signed by digital signatures);
- Serving procedural documents on participants in litigation in an electronic format;
- Transiting to the electronic format of a case file. Case files will be circulated among courts of different instances in an electronic format.
For the purposes of the introduction of "E-court", the following is provided at the first stage:
- Attorneys-at-law (advocates), governmental entities, public and municipal utilities must register their official email addresses in the single information system of the judiciary. The registration remains voluntary for other participants in litigation. After the registration, all court documents will go to the official email addresses of participant in litigation only. Participants in litigation may also obtain procedural documents in a hard format copy, but only subject to their special request filed with the court.
- A 20% discount will be provided for the payment of court fees accompanying the e-submission of procedural documents. In large-scale tax disputes the 20% discount can be big enough to stimulate participants in litigation to switch to e-submissions of procedural documents.
* Photo from https://www.dreamstime.com
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