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 eleventh most significant change, in our opinion, attributable to the observance of pre-action procedure.
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, Novelty No 9, Novelty No 10.
The Bill fully takes into account the recent amendments to the Constitution of Ukraine regarding the observance of pre-action procedure for court disputes.
A complaint will be returned to the plaintiff if he has failed to resort to the mandatory pre-action procedure before going to court.
At the same time, the pre-action procedure set out at present for tax disputes by the Tax Code of Ukraine (Section 56) is hardly to be considered mandatory. The procedure in question is not a prerequisite for filing a complaint claim with a court. A taxpayer may apply to a court irrespective of his previous appeal to the tax authority of a higher level with an administrative complaint.
In the meanwhile, one cannot rule out the further adoption of amendments to the Tax Code of Ukraine to set out the mandatory pre-action procedure for tax disputes.
* - photo from www.slideshare.net
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