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
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