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 tenths most significant change, in our opinion, attributable to the new rules for the exchange of procedural documents between litigants.
The overview of the other essential changes is available here: Novelty No 1, Novelty No 2, Novelty No 3, Novelty № 4, Novelty No 5, Novelty No 6, Novelty No 7, Novelty No 8, Novelty No 9.
As already discussed in respect of the other changes, the Bill provides for the new "philosophy" of a trial aimed at the fast and efficient resolution of cases by conducting a thorough pretrial proceeding.
The new approach requires the exchange of procedural documents to be completed at the stage of a pretrial proceeding. The widespread submission of procedural documents at the stage of a trial which is so common nowadays must not take place in the future.
In addition, the Bill somewhat changes the names of procedural documents and establishes the clear sequence of their submission.
After a plaintiff has filed the complaint with the court, the defendant may submit his response to the complaint (a new name for the current objection to a complaint). The plaintiff can prepare and file a reply to the response of the defendant. In his turn, the defendant may lodge his objections to the reply of the plaintiff.
* Photo from http://fixate.io
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