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 fourteenth most significant change, in our opinion, attributable to the use of digital evidence.
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, Novelty No 11, Novelty No 12, Novelty No 13.
Along with well-known written evidence, a new kind of evidence will appear. This will be digital evidence. In particular, digital evidence will include:
- electronic documents (text documents, images, photographs, video and audio recordings);
- web pages;
- text, multimedia and other messages;
- databases.
Digital evidence will be filed with a court, either in the original or in a copy.
As we understand, submitting digital evidence in the original will mean carrying a laptop, smartphone, camera or other multimedia device with recorded information constituting digital evidence to the court for its review.
There seem to be two possible ways of submitting digital documents in a copy:
- Submission of an electronic copy of the evidence certified by the digital signature (probably on a disc or a flash drive);
- Submission of hard paper copy of digital evidence (printed information).
The court, at its discretion, may request the original of the digital evidence filed in a copy.
* Photo from http://www.iusinitinere.it
