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 sixth most significant (of course, in our opinion) change attributable to judicial mediation.
The overview of the other essential changes is available here: Novelty No 1, Novelty No 2, Novelty No 3, Novelty № 4, Novelty No 5.
The so-called "judicial mediation" will be introduced at the stage of pretrial proceeding.
In order for the procedure of "judicial mediation" to commence, there must be the consent of both parties to the dispute. The court issues its order on the beginning of the mediation procedure and suspends the proceedings before the mediation is over.
Mediation is conducted by the court by having recourse to joint meetings (two parties are present) or closed meetings (one party only is present). During such meetings the court gives suggestions to the parties on the settlement of the dispute, provides legal advice on the possible resolution of the dispute taking into account the existing evidence and court jurisprudence on similar cases.
As many as 30 days are set aside for the procedure of "judicial mediation". If within this period of time the parties do not manage to settle the case, the judge will return to the usual procedure of its consideration.
* Photo from http://www.salzburg-altstadt.at
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