I was delighted to speak at an e-meeting of the Committee on Tax and Customs Law of the Ukrainian Bar Association dedicated to the issues of tax changes adopted in response to the quarantine period.
My speach concerned specifics of tax litigation over the quarantine period.
Very briefly, such specifics in accordance with the Act of Ukraine of 30 March 2020 No 540-IX are as follows:
- deadlines for consideration of administrative complaints by the tax authorities have been suspended until 31 May 2020;
- due to the imperfection of the wording of the Act it is disputable whether the deadlines for filing administrative complaints by taxpayers have been also suspend until 31 May 2020;
- the time-limits for bringing lawsuits against tax assessments, time-limits for bringing appeal and cassation claims as well as a number of other procedural time-limits have been suspended for the whole period of the quarantine;
- the possibility of participation in court hearings via a videoconference (EasyCon or other software) has been provided for the period of the quarantine.
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