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 thirteenth most significant change, in our opinion, attributable to the resolution of complicated cases by judicial panel at the court of first instance.
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.
It will be possible for complicated tax disputes to be dealt with by a judicial panel, rather than a single judge, at the court of first instance, just like it now happens with cases adjudicated under commercial litigation rules. The decision on the establishment of a judicial panel will be made by the judge either on his/her own instance or at the request of a litigant.
At present, filing a petition for the establishment of a judicial panel is one of the most widespread delay tactics used by litigation lawyers in commercial cases. One can see whether this tactic will find its mass application in the administrative proceeding.
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