Novelty 9 - Simplified Proceeding ~ U-Tax Blog

Thursday, August 17, 2017

Novelty 9 - Simplified Proceeding

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 ninth most significant change, in our opinion, attributable to the introduction of a simplified proceeding.

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.

Courts of first instance, apart from a general proceeding, will consider some cases under a simplified proceeding (the analogue of the currently existing written and shortened proceedings).

In particular, the Bill sets out that tax cases:

For the amount below 100 subsistence minimums for employable persons* will be considered under the simplified proceeding only;

For the amount from 100 to 500 subsistence minimums for employable persons may be considered under either the simplified or general proceedings at the discretion of the court;

For the amount over 500 subsistence minimums for employable persons will necessary be considered under the general proceeding.

The simplified proceeding is characterised by the following:

There will be 60 days for the resolution of a case, instead of 90 days available within the scope of the general proceeding;

There will be no court hearing conducted at the stage of a pretrial proceeding;

By default, there will be no court sessions (hearings) to held at the stage of trial. Court sessions are possible at the initiative of the court or at the request of at least one of the parties to litigation (if the court finds the request justified);