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.
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