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 fourth most significant (of course, in our opinion) change attributable to counteracting the abuse of procedural rights.
The overview of the other essential changes is available here: Novelty No 1, Novelty No 2, Novelty No 3.
The Bill proposes measures aimed at counteracting the abuse of procedural rights.
The abuse of procedural rights may, for example, include the following: dilatory and obstructionist tactics, filing several complaints (so-called “clones”) or artificial insertion of several claims into one compliant for the purpose of referring the lawsuit to the “needed” judge or court.
The first and main consequence of revealing the abuse of procedural rights is the refusal to allow the relevant application or petition. Additional adverse effects may encompass the full imposition of the costs of proceedings regardless of the outcome of the case, holding attorneys-at-law (advocates) and officials of governmental agencies disciplinary liable, the application of compulsory measures, such as a fine.
Moreover, the Bill envisages some preventive measures directed against the abuse of procedural rights. For example, to prevent the filing of “cloned” complaints, the Bill sets out a new requirement to the statement of a claim: the plaintiff must confirm in this document that he has not yet filed any analogous complaints with courts.
* Photo from http://abovethelaw.com
Very informative, keep posting such good articles, it really helps to know about things.
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