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 fifth most significant (of course, in our opinion) change attributable to the reimbursement of attorney's fees.
The overview of the other essential changes is available here: Novelty No 1, Novelty No 2, Novelty No 3, Novelty № 4.
The Bill provides for the full imposition of the attorney’s costs of the winning party on the losing party.
The currently existing statutory limit significantly confining the scope of the possible reimbursement of attorney’s fees will be revoked. Instead, the Bill introduces the criterion of “proportionality”. A court may decrease the amount of attorney’s costs payable to the successful party, if these costs are not commensurate with the amount of the lawsuit, the complexity of the case, the volume of legal services provided or other criteria.
* Photo from http://alexius.co
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