Novelty 3 - New Approach to Determining Duration of Litigation ~ U-Tax Blog

Wednesday, July 12, 2017

Novelty 3 - New Approach to Determining Duration of Litigation

Co-authored by Anton Havryk

This article continues a series of publications on the most striking changes in the new version of the Code of Administrative Procedure of Ukraine for the purposes of tax litigation.

What follows is the overview of the third most significant (of course, in our opinion) change attributable to new approach to determining the duration of litigation.

The overview of the other essential changes is available here: Novelty No 1, Novelty No 2.

The authors of the Bill propose a new approach to determining the duration of litigation: the periods of time set aside for administering litigation will be longer than now, but their adherence will be strictly monitored.

Hopefully, there will be no widespread situation of today in the future in which a court resorts to written proceeding and refrains from ruling on the case for several months.

The general period of time devoted for litigation at a court of first instance will be 90 days as compared to current one month. Given the increased importance of the new fashion pretrial proceeding, 60 days out of the above 90 days will be attributable to the pretrial proceeding and the remaining 30 days will be ascribable to trial.  

The general period of time set aside for litigation at a court of first appeal and a court of second appeal (cassation) will be 60 days when it comes to appealing from judgements and 30 days when it comes to appealing from procedural rulings. As a matter of reminder, nowadays the period of time set out for litigation at the aforesaid courts amounts to one month and does not depend on the type of the appealed decision.

* Photo from http://briandhunter.org

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