Novelty 16 - New Procedure for Filing Appeals

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 sixteenth most significant change, in our opinion,  attributable to the changed procedure for filing appeals against the judgements of courts 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, Novelty No 13, Novelty No 14, and  Novelty No 15.   

There are two key changes anticipated.

Firstly, appeals will be filed directly with courts of appeal, not through courts of first instance, as it happens now.

Secondly, time limits for filing appeals are expected to be elongated. Appeals against judgements on the merits of the case can be lodged within 30 days (against today's 10 days), and appeals against court orders (rulings) can be lodged within 15 days (against today's 5 days).

* Photo from http://motortransportsolicitor.co.uk

Novelty 15 - Revised Court Fees

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 fifteenth most significant change, in our opinion,  attributable to revised amounts of court fees.

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, Novelty No 14.  

Firstly, a long-awaited change is planned which is the introduction of a threshold for court fees payable on filing complaints of a pecuniary nature with courts of first instance by legal entities and governmental agencies. The threshold will be fixed at a fairly high level of 350 subsistence minimums for employable persons.

 

Secondly, the  rates of court fees expressed as the percentage of the amount of a complaint will somewhat increase. Complaints of a pecuniary  nature submitted by legal entities and governmental agencies will attract a 2% court fee as against a 1.5% court fee in existence as of now. The amount of a court fee for lodging an appeal with a court of appeal will be 150% of the amount of the court fee paid during the filing of the complaint with the court of first instance (as against 110% as of today), and a court fee for filing an appeal with the court of cassation will be 200% as against 120% as of today.  

* - As of September 2017, a subsistence minimum for employable persons amounts to UAH 1,684.

** - Photo from http://www.yaplakal.com