New court fee rates for submission of an administrative claim to the court effected
The Law of Ukraine ‘On Introduction of Changes to Certain Laws of Ukraine with Regard to Payment of Court Fee’, as effected on October 23, 2013, introduces, inter alia, new rates of court fee for submission of administrative claims as well as new rules of its payment.
First of all, the changes provide for approximately two times increase of the rate of court fee, which is to be paid for submission of administrative claims.
Currently the court fee rate for submission of non-material administrative claims is set at the level of 0,06 of the amount of minimum salary.
For submission of material administrative claims the court fee rate is set at the level of 2 per cent of the amount of material demands. However, the amount of the court fee, calculated in such manner, shall not be less than 1,5 of the amount of minimum salary (which starting from January 1, 2014 equals to UAH 1 827) and shall not exceed 4 amounts of minimum salary (which starting from January 1, 2014 equals to UAH 4 872).
The Law has not only changed the court fee rate, but also changed the procedure of payment of court fees for submission of material administrative claims,including claims on cancellation of tax notifications1. Currently para. 3 of Article 4 of the Law of Ukraine ‘On Court Fee’ as amended provides the following:
«10 per cent of the amount of the court fee rate shall paid while submitting material administrative claim. The rest of the amount of the court fee shall be collected from the Claimant or from the Defendant, pro rata, to the part of claims satisfied or denied by the court».
Thus, currently only 10 % of the court fee, rather its full amount, shall be paid before the material administrative claim is filed to the court.
If the court allows all material claims of the Claimant, the latter shall not pay the rest 90 % of the court fee.
In case all material claims are denied, the court rules that the Claimant shall pay the rest 90 % of the court fee or obliges the parties to pay the court fee, pro rata, to those material claims which were satisfied and denied.
The above commentary presents the general statement for information purposes only and as such may not be practically used in specific cases without professional advice.
Footnotes:
1According to the Letter of the Supreme Administrative Court of Ukraine of 18.01.2012 No. 165/11/13-12.
Kind regards,
SIMILAR POSTS
Inconsistency of the Law with the Constitution in administrative proceedings: admission cannot be ignored
5186
Reduction of court fee in 2019: do we have to rejoice?
3254
Rent payment. Changes of 2016
6948
Court practice of the European Court of Human Rights on the issues of court fees
11654
About materiality or immateriality of the court fee. Or if unclear – it is all about money again
2966
Collection point. Mistake or a crime of the legislator: military fee as an example
1210
Rules in tax and customs disputes in respect of court fee changes from September 1, 2015
3312
When additional import duty will be abolished?
1705
Changes of the court fee payment: how much will the taxpayer pay for the dispute with the tax body?
5276
Rent payment. General overview.
5499
Is it real to obtain from a tax authority reimbursement of damages, inflicted to a taxpayer as a result of illegal decisions?
5692
The start of application of the reduced rates of VAT and CPT will be postponed for 2015?
6221
