Novelty 12 - Monopoly of Certified Advocates (Attorneys-at-Law) ~ U-Tax Blog

Tuesday, September 5, 2017

Novelty 12 - Monopoly of Certified Advocates (Attorneys-at-Law)

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 twelfth most significant change, in our opinion,  attributable to the monopoly of certified advocates (attorneys-at-law) for the representation in tax disputes.  

The Bill fully implements the amendments to the Constitution of Ukraine regarding the monopoly of certified advocates (attorneys-at-law) for legal representation in court.

Along with this, self-presentation is allowed in certain cases. The CEOs and other officers of legal entities specifically authorised by their articles of association will have a right to represent those legal entities in administrative court without having the status of a certified advocate (attorney-at-law).

Furthermore, the certificate of an advocate (attorney-at-law) will not be needed for the legal representation in minor tax disputes (for the amount of up to 100 subsistence minimums for employable persons*)

At the same time, it should be borne in mind that according to the Constitution of Ukraine, the mandatory representation by certified advocates (attorneys-at-law) is being implemented in stages:

  • 2017 - the Supreme Court;
  • 2018 - courts of appeal;
  • 2019 - courts of first instance;
  • 2020 - legal representation by certified advocates (attorneys-at law) of  tax authorities.

* As of September 2017, a subsistence minimum for employable persons amounts to UAH 1,684.

** - Photo from

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