Novelty 8 - Elimination of Two-Stage Cassation Review ~ U-Tax Blog

Wednesday, August 9, 2017

Novelty 8 - Elimination of Two-Stage Cassation Review

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 eighth most significant (of course, in our opinion) change attributable to the removal of double cassation review.
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, the Novelty No 7.

The Bill provides for the liquidation of the Highest Administrative Court of Ukraine (HACU). The cassation review will be performed by the newly created Supreme Court only. There will be no repeated cassation review anymore.
This must put an end to the existing problem of the discrepancy between the HACU’s and the Supreme Court of Ukraine’s jurisprudence in the same tax disputes. A striking example of this problem is court jurisprudence in cases concerned with the recovery of overdue VAT refund. For a long time, there has been a contradiction between the approaches of the HACU and the Supreme Court of Ukraine on the application of the proper legal remedy in such cases.  

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