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 seventh most significant (of course, in our opinion) change attributable to the consideration of “pilot” cases by the Supreme Court.
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 Bill provides an interesting mechanism to ensure the fast unity of the judicial practice.
If there are 10 or more identical cases (quite a likely situation for tax disputes), the court of first instance may transfer one of these cases to the immediate consideration of the Supreme Court acting in the capacity of the court of first instance. Proceedings in the other cases are suspended until the resolution of the "pilot" case by the Supreme Court.
Following the resolution of the "pilot" case by the Supreme Court, the courts of first instance restore the proceedings in the suspended cases and decide them in line with the findings made by the Supreme Court.
* Photo from https://theneedleblog.wordpress.com/
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