{"id":649,"date":"2015-07-22T15:56:11","date_gmt":"2015-07-22T13:56:11","guid":{"rendered":"https:\/\/kmp.ua\/?p=649"},"modified":"2018-01-26T15:19:44","modified_gmt":"2018-01-26T13:19:44","slug":"zminyshchodosplatysudovogosporu","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/analytics\/infoletters\/zminyshchodosplatysudovogosporu\/","title":{"rendered":"Changes of the court fee payment: how much will the taxpayer pay for the dispute with the tax body?"},"content":{"rendered":"<p><a href=\"http:\/\/zakon2.rada.gov.ua\/laws\/show\/484-19\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #b40637;\">The Law of Ukraine &#8220;On amendments to some legislative acts of Ukraine concerning court fee payment\u201d No. 484-VIII<\/span><\/a> (hereinafter <span style=\"color: #222222; font-family: Arial; font-size: 12px; line-height: normal; text-align: justify;\">\u2013<\/span>\u00a0the &#8220;Law&#8221;) introduced a number of significant changes with respect to:<\/p>\n<ul>\n<li><strong>cancellation of upper limit<\/strong> of the court fee rates;<\/li>\n<li><strong>cancellation<\/strong> of a number of <strong>benefits<\/strong> related to the payment of the court fee, including benefits for tax authorities;<\/li>\n<li><strong>cancellation<\/strong> of possibility to <strong>pay<\/strong> the court fee<strong> partially<\/strong> <strong>when filing a claim<\/strong> (10% from the price of the claim).<\/li>\n<\/ul>\n<p>Let\u2019s consider below the most important changes regarding the court fee payment, which are relevant for the tax disputes.<\/p>\n<p>Starting from <strong>September 1<\/strong> of this year, the following court fee rates will be applicable for <strong>legal entities<sup>1<\/sup><\/strong> and power authorities :<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 200.25pt; padding: 0cm;\" valign=\"top\" width=\"267\">\n<p style=\"margin-right: 6pt; margin-left: 6pt;\"><em>I.For filing an administrative claim:<\/em><\/p>\n<p style=\"text-align: justify; margin-left: 30px;\">property-related claim<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify; margin-left: 30px;\">non-property-related claim<\/p>\n<\/td>\n<td style=\"width: 170.25pt; padding: 0cm;\" valign=\"top\" width=\"227\"><strong>1,5 per cent of the claim<\/strong>, but not less than 1 minimum wage<\/p>\n<p><strong>1 \u041cW<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 200.25pt; padding: 0cm;\" valign=\"top\" width=\"267\"><em>II.For filing an appeal claim<\/em><\/td>\n<td style=\"width: 170.25pt; padding: 0cm;\" valign=\"top\" width=\"227\"><strong>110 percent of the rate<\/strong>\u00a0had to be paid when filing a claim<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 200.25pt; padding: 0cm;\" valign=\"top\" width=\"267\"><em>III.For filing a cassation claim<\/em><\/td>\n<td style=\"width: 170.25pt; padding: 0cm;\" valign=\"top\" width=\"227\"><strong>120 percent of the rate<\/strong>\u00a0had to be paid when filing a claim<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Disputes with tax authorities are among the most tangible disputes. Additional tax charges only upon the results of one audit, generally, amount from several tens of thousands to several millions UAH. We shall recall that in practice claims regarding cancellation of tax notification-decisions are deemed as property-related claims.<\/p>\n<p>Let\u2019s consider how will change the cost of litigation with the tax body for the taxpayer. For convenience, let\u2019s compare the cost of litigation <strong>before and after September 1<\/strong> concerning additional tax charges in the amount of, for example, <span style=\"text-decoration: underline;\">1 million UAH<\/span>:<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"157\"><\/td>\n<td valign=\"top\" width=\"164\"><em><strong>Until September 1<\/strong><\/em><\/td>\n<td valign=\"top\" width=\"156\"><strong><em>After September 1<\/em><\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"157\">For\u00a0filing a claim regarding\u00a0<em>cancellation of tax notification-decisions for the amount of 1 million UAH<\/em><\/td>\n<td valign=\"bottom\" width=\"164\"><em>4872 UAH<\/em> * when filing a claim only <span style=\"color: #222222; font-family: Arial; font-size: 12px; line-height: normal; text-align: justify;\">\u2013<\/span>\u00a0<em>487.2 UAH<\/em> (10%)<\/td>\n<td valign=\"bottom\" width=\"156\"><em>15 000 UAH<\/em><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"157\">For filing an appeal claim<\/p>\n<p><em>*failure to achieve a positive result at the level of the first instance<\/em><\/td>\n<td valign=\"bottom\" width=\"164\"><em>2436 UAH<\/em><\/td>\n<td valign=\"bottom\" width=\"156\"><em>16 500 \u00a0UAH<\/em><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"157\">For filing a cassation claim<\/p>\n<p><em>*failure to achieve a positive result at the level of the appeal instance<\/em><\/td>\n<td valign=\"bottom\" width=\"164\"><em>3410.40 UAH<\/em> + *remaining amount of the court fee (90%) for filing a claim <em>4384.8 UAH<\/em><\/td>\n<td valign=\"bottom\" width=\"156\"><em>18 000 UAH<\/em><\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" width=\"157\"><strong>Total<\/strong> for the court case<\/td>\n<td valign=\"bottom\" width=\"164\"><strong>From 487.2 USD to 10 718.4 USD<\/strong><\/td>\n<td valign=\"bottom\" width=\"156\"><strong>From 15 000 to 49 500 UAH<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>As we can see, starting from <strong>September 1<\/strong> the cost of litigation with the tax bodies <strong>will increase by almost 5 times<\/strong>.<\/p>\n<p>It should be also mentioned that the opportunity of <strong>partial payment<\/strong> of the court fee when filing a claim in the amount of 10% from the price of the claim (provided by the provisions of part 3 Article 4 of the Law of Ukraine &#8220;On the court fee&#8221; \u00a0in a new version) <strong>will be canceled<\/strong> starting from September 1.<\/p>\n<p>At the same time, there are general provisions of the Code of Administrative Procedure of Ukraine (hereinafter <span style=\"color: #222222; font-family: Arial; font-size: 12px; line-height: normal; text-align: justify;\">\u2013<\/span>\u00a0the <em>&#8220;CAP of Ukraine&#8221;<\/em>), which provide an opportunity to reduce the court fee or at least to delay\/permit payment by installments of the court fee.<\/p>\n<p>According to the provisions of part 1 Article 88 of CAP of Ukraine it is established: <em>&#8220;<strong>The court<\/strong>, taking into account the financial status of the party, <strong>can<\/strong> by its decision <strong>reduce<\/strong> <strong>the amount<\/strong> of payable court costs or <strong>exempt<\/strong> from their paying fully or partially, as well as <strong>delay<\/strong> <strong>or permit payment by installments of the court costs <\/strong>for a certain period<strong>\u201d<\/strong><\/em>.<\/p>\n<p>We shall point out that the court fee <strong>can be reduced<\/strong>\/delayed\/paid by installments or be exempted <strong>under the condition<\/strong> of financial status\u00a0of the party, which is obviously from the provisions of the above cited article as well as from special explanation of the Higher\u00a0Administrative Court of Ukraine (hereinafter &#8211; the &#8220;<em>HACU<\/em>&#8220;), which is given in<span style=\"color: #b40637;\"> <a href=\"http:\/\/www.vasu.gov.ua\/plenum\/post_plenum\/postanova_plenumu_vasu_2_23-01-2015\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #b40637;\">Regulation of Plenum No. 2 as of January 23, 2015 &#8220;On practice of application by administrative courts the provisions of the Law of Ukraine as of July 8, 2011 No. 3674-VI \u201cOn the court fee&#8221;<\/span><\/a><\/span>.<\/p>\n<p>There is no precise approach in juridical practice regarding the financial status which would authorize the applicant to reduce\/delay\/pay in installments or exempt him\/her from the court fee. Currently, as sufficient reason for delaying the court fee payment courts unanimously admit only <em>the fact of absence or funds blocking on the applicant\u2019s accounts<sup>2<\/sup><\/em>.<\/p>\n<p>Thus, in case the court rejects to reduce\/delay\/permit to pay in installments the court fee for filing a claim, the taxpayer will have <strong>to pay a court fee immediately and in full amount<\/strong>.<\/p>\n<p>It should be noted that the <strong>changes<\/strong> concerning <strong>the court fee payment<\/strong> <strong>are also applicable to the tax bodies<\/strong>. The law cancelled a number of benefits related to the court fee payment in part of exemption from the court fee payment of certain categories of persons (Article 5 of the Law on court fee is set out in a new version).<\/p>\n<p>In particular,<strong> the exemption<\/strong> to pay the court fee <strong>was also cancelled<\/strong> for the tax bodies, that starting from September 1 will pay the court fee on equal basis with taxpayers.<\/p>\n<p>Hopefully that the cost of filing an appeal or cassation claim will be sufficient reason for the tax bodies to abandon the common practice of appeal of all judicial decisions without exception or at least will have positive impact on reducing the number of unjustified appeal and cassation claims from the tax bodies.<\/p>\n<p><em><strong>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.<\/strong><\/em><\/p>\n<p><em>Footnotes:<\/em><\/p>\n<p><em><sup>1<\/sup>For <strong>individuals and individual entrepreneurs<\/strong> the rate of court fee for filing of property-related administrative claim is 1 percent of the claim cost, but not less than 0.4 of minimum wage and not more than 5 of MW, for filing non-property-related claim <em style=\"margin: 0px; padding: 0px; border: 0px; color: #222222; font-family: Arial; font-size: 12.1599998474121px; line-height: 15.8079996109009px; text-align: justify;\">\u2013<\/em>\u00a00.4 of the minimum wage.<\/em><\/p>\n<p><em><sup>2<\/sup>Regulation of the Higher Administrative Court of Ukraine as of May 19, 2015 regarding case No. K\/800\/18773\/15 is available in the Unified State Register of Court Decisions <span style=\"color: #b40637;\"><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/44320488\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #b40637;\">by reference<\/span><\/a><\/span>.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<h4>Changes of the court fee payment: how much will the taxpayer pay for the dispute with the tax body?<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><span style=\"color: #808080;\"><em>Infoletter<\/em><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #808080;\"><em>July 22, 2015<\/em><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #808080;\"><em>&nbsp;<\/em><\/span><\/p>\n<p><span style=\"color: #b40637;\"><a href=\"http:\/\/zakon2.rada.gov.ua\/laws\/show\/484-19\" target=\"_blank\"><span style=\"color: #b40637;\">The Law of Ukraine &#8220;On amendments to some legislative acts of Ukraine concerning court fee payment\u201d No. 484-VIII<\/span><\/a><\/span> (hereinafter <span style=\"color: #222222; font-family: Arial; font-size: 12px; line-height: normal; text-align: justify;\">\u2013<\/span>&nbsp;the &#8220;Law&#8221;) introduced a number of significant changes with respect to:<\/p>\n<ul>\n<li>\n<p><strong>cancellation of upper limit<\/strong> of the court fee rates;<\/p>\n<\/li>\n<li>\n<p><strong>cancellation<\/strong> of a number of <strong>benefits<\/strong> related to the payment of the court fee, including benefits for tax authorities;<\/p>\n<\/li>\n<li>\n<p><strong>cancellation<\/strong> of possibility to <strong>pay<\/strong> the court fee<strong> partially<\/strong> <strong>when filing a claim<\/strong> (10% from the price of the claim).<\/p>\n<\/li>\n<\/ul>\n<p>Let\u2019s consider below the most important changes regarding the court fee payment, which are relevant for the tax disputes.<\/p>\n<p>Starting from <strong>September 1<\/strong> of this year, the following court fee rates will be applicable for <strong>legal entities<sup>1<\/sup><\/strong> and power authorities :&nbsp;<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"267\" valign=\"top\" style=\"width: 200.25pt; padding: 0cm;\">\n<p style=\"margin-right: 6pt; margin-left: 6pt;\"><i><span style=\"font-size: 8.5pt; font-family: Verdana, sans-serif;\">I.For filing an administrative claim:<\/span><\/i><\/p>\n<p style=\"margin: 0cm 6pt 0.0001pt 28.5pt;\"><span style=\"font-size: 8.5pt; font-family: Verdana, sans-serif;\">property-related claim<\/span><\/p>\n<p style=\"margin: 0cm 6pt 0.0001pt 28.5pt;\">&nbsp;<\/p>\n<p style=\"margin-right: 6pt; margin-left: 28.5pt;\"><span style=\"font-size: 8.5pt; font-family: Verdana, sans-serif;\">non-property-related claim<\/span><\/p>\n<\/td>\n<td width=\"227\" valign=\"top\" style=\"width: 170.25pt; padding: 0cm;\">\n<p style=\"margin-right: 6pt; margin-left: 6pt;\">&nbsp;<\/p>\n<p style=\"margin-right: 6pt; margin-left: 6pt;\"><strong><span style=\"font-size: 8.5pt; font-family: Verdana, sans-serif;\">1,5 per cent of the claim<\/span><\/strong><span style=\"font-size: 8.5pt; font-family: Verdana, sans-serif;\">, but not less than 1 minimum wage<\/span><\/p>\n<p style=\"margin-right: 6pt; margin-left: 6pt;\"><strong><span style=\"font-size: 8.5pt; font-family: Verdana, sans-serif;\">1 \u041cW<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"267\" valign=\"top\" style=\"width: 200.25pt; padding: 0cm;\">\n<p style=\"margin-right: 6pt; margin-left: 6pt;\"><i><span style=\"font-size: 8.5pt; font-family: Verdana, sans-serif;\">II.For filing an appeal claim<\/span><\/i><\/p>\n<\/td>\n<td width=\"227\" valign=\"top\" style=\"width: 170.25pt; padding: 0cm;\">\n<p style=\"margin-right: 6pt; margin-left: 6pt;\"><strong><span style=\"font-size: 8.5pt; font-family: Verdana, sans-serif;\">110 percent of the rate<\/span><\/strong><span style=\"font-size: 8.5pt; font-family: Verdana, sans-serif;\">&nbsp;had to be paid when filing a claim<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"267\" valign=\"top\" style=\"width: 200.25pt; padding: 0cm;\">\n<p style=\"margin-right: 6pt; margin-left: 6pt;\"><i><span style=\"font-size: 8.5pt; font-family: Verdana, sans-serif;\">III.For filing a cassation claim<\/span><\/i><\/p>\n<\/td>\n<td width=\"227\" valign=\"top\" style=\"width: 170.25pt; padding: 0cm;\">\n<p style=\"margin-right: 6pt; margin-left: 6pt;\"><strong><span style=\"font-size: 8.5pt; font-family: Verdana, sans-serif;\">120 percent of the rate<\/span><\/strong><span style=\"font-size: 8.5pt; font-family: Verdana, sans-serif;\">&nbsp;had to be paid when filing a claim<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Disputes with tax authorities are among the most tangible disputes. Additional tax charges only upon the results of one audit, generally, amount from several tens of thousands to several millions UAH. We shall recall that in practice claims regarding cancellation of tax notification-decisions are deemed as property-related claims.<\/p>\n<p>Let\u2019s consider how will change the cost of litigation with the tax body for the taxpayer. For convenience, let\u2019s compare the cost of litigation <strong>before and after September 1<\/strong> concerning additional tax charges in the amount of, for example, <span style=\"text-decoration: underline;\">1 million UAH<\/span>:<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"157\">\n<p>&nbsp;<\/p>\n<\/td>\n<td valign=\"top\" width=\"164\">\n<p><em><strong>Until September 1<\/strong><\/em><\/p>\n<\/td>\n<td valign=\"top\" width=\"156\">\n<p><strong><em>After September 1<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"157\">\n<p>For&nbsp;filing a claim regarding&nbsp;<em>cancellation of tax notification-decisions for the amount of 1 million UAH<\/em><\/p>\n<\/td>\n<td valign=\"bottom\" width=\"164\">\n<p><em>4872 UAH<\/em> * when filing a claim only <span style=\"color: #222222; font-family: Arial; font-size: 12px; line-height: normal; text-align: justify;\">\u2013<\/span>&nbsp;<em>487.2 UAH<\/em> (10%)<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"156\">\n<p><em>15 000 UAH<\/em><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"157\">\n<p><span style=\"color: #000000; font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; line-height: normal;\">For filing an appeal claim<\/span><\/p>\n<p><em>*failure to achieve a positive result at the level of the first instance<\/em><\/p>\n<\/td>\n<td valign=\"bottom\" width=\"164\">\n<p><em>2436 UAH<\/em><\/p>\n<\/td>\n<td valign=\"bottom\" width=\"156\">\n<p><em>16 500 &nbsp;UAH<\/em><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"157\">\n<p>For filing a cassation claim<\/p>\n<p><em>*failure to achieve a positive result at the level of the appeal instance<\/em><\/p>\n<\/td>\n<td valign=\"bottom\" width=\"164\">\n<p><em>3410.40 UAH<\/em> + *remaining amount of the court fee (90%) for filing a claim <em>4384.8 UAH<\/em><\/p>\n<\/td>\n<td valign=\"bottom\" width=\"156\">\n<p><em>18 000 UAH<\/em><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" width=\"157\">\n<p><strong>Total<\/strong> for the court case<\/p>\n<\/td>\n<td valign=\"bottom\" width=\"164\">\n<p><strong>From 487.2 USD to 10 718.4 USD<\/strong><\/p>\n<\/td>\n<td valign=\"bottom\" width=\"156\">\n<p><strong>From 15 000 to 49 500 UAH<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>As we can see, starting from <strong>September 1<\/strong> the cost of litigation with the tax bodies <strong>will increase by almost 5 times<\/strong>.<\/p>\n<p>It should be also mentioned that the opportunity of <strong>partial payment<\/strong> of the court fee when filing a claim in the amount of 10% from the price of the claim (provided by the provisions of part 3 Article 4 of the Law of Ukraine &#8220;On the court fee&#8221; &nbsp;in a new version) <strong>will be canceled<\/strong> starting from September 1.<\/p>\n<p>At the same time, there are general provisions of the Code of Administrative Procedure of Ukraine (hereinafter <span style=\"color: #222222; font-family: Arial; font-size: 12px; line-height: normal; text-align: justify;\">\u2013<\/span>&nbsp;the <em>&#8220;CAP of Ukraine&#8221;<\/em>), which provide an opportunity to reduce the court fee or at least to delay\/permit payment by installments of the court fee.<\/p>\n<p>According to the provisions of part 1 Article 88 of CAP of Ukraine it is established: <em>&#8220;<strong>The court<\/strong>, taking into account the financial status of the party, <strong>can<\/strong> by its decision <strong>reduce<\/strong> <strong>the amount<\/strong> of payable court costs or <strong>exempt<\/strong> from their paying fully or partially, as well as <strong>delay<\/strong> <strong>or permit payment by installments of the court costs <\/strong>for a certain period<strong>\u201d<\/strong><\/em>.<\/p>\n<p>We shall point out that the court fee <strong>can be reduced<\/strong>\/delayed\/paid by installments or be exempted <strong>under the condition<\/strong> of financial status&nbsp;of the party, which is obviously from the provisions of the above cited article as well as from special explanation of the Higher&nbsp;Administrative Court of Ukraine (hereinafter &#8211; the &#8220;<em>HACU<\/em>&#8220;), which is given in<span style=\"color: #b40637;\"> <a href=\"http:\/\/www.vasu.gov.ua\/plenum\/post_plenum\/postanova_plenumu_vasu_2_23-01-2015\/\" target=\"_blank\"><span style=\"color: #b40637;\">Regulation of Plenum No. 2 as of January 23, 2015 &#8220;On practice of application by administrative courts the provisions of the Law of Ukraine as of July 8, 2011 No. 3674-VI \u201cOn the court fee&#8221;<\/span><\/a><\/span>.<\/p>\n<p>There is no precise approach in juridical practice regarding the financial status which would authorize the applicant to reduce\/delay\/pay in installments or exempt him\/her from the court fee. Currently, as sufficient reason for delaying the court fee payment courts unanimously admit only <em>the fact of absence or funds blocking on the applicant\u2019s accounts<sup>2<\/sup><\/em>.<\/p>\n<p>Thus, in case the court rejects to reduce\/delay\/permit to pay in installments the court fee for filing a claim, the taxpayer will have <strong>to pay a court fee immediately and in full amount<\/strong>.<\/p>\n<p>It should be noted that the <strong>changes<\/strong> concerning <strong>the court fee payment<\/strong> <strong>are also applicable to the tax bodies<\/strong>. The law cancelled a number of benefits related to the court fee payment in part of exemption from the court fee payment of certain categories of persons (Article 5 of the Law on court fee is set out in a new version).<\/p>\n<p>In particular,<strong> the exemption<\/strong> to pay the court fee <strong>was also cancelled<\/strong> for the tax bodies, that starting from September 1 will pay the court fee on equal basis with taxpayers.<\/p>\n<p>Hopefully that the cost of filing an appeal or cassation claim will be sufficient reason for the tax bodies to abandon the common practice of appeal of all judicial decisions without exception or at least will have positive impact on reducing the number of unjustified appeal and cassation claims from the tax bodies.<\/p>\n<p><em><strong>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.<\/strong><\/em><\/p>\n<p><em>Footnotes:<\/em><\/p>\n<p><em><sup>1<\/sup>For <strong>individuals and individual entrepreneurs<\/strong> the rate of court fee for filing of property-related administrative claim is 1 percent of the claim cost, but not less than 0.4 of minimum wage and not more than 5 of MW, for filing non-property-related claim <em style=\"margin: 0px; padding: 0px; border: 0px; color: #222222; font-family: Arial; font-size: 12.1599998474121px; line-height: 15.8079996109009px; text-align: justify;\">\u2013<\/em>&nbsp;0.4 of the minimum wage.<\/em><\/p>\n<p><em><sup>2<\/sup>Regulation of the Higher Administrative Court of Ukraine as of May 19, 2015 regarding case No. K\/800\/18773\/15 is available in the Unified State Register of Court Decisions <span style=\"color: #b40637;\"><a href=\"http:\/\/www.reyestr.court.gov.ua\/Review\/44320488\" target=\"_blank\"><span style=\"color: #b40637;\">by reference<\/span><\/a><\/span>.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>Kind regards,<\/p>\n<p><span style=\"color: #808080;\"><a href=\"en\/-pro-portal-\/terms-of-use\" target=\"_self\"><span style=\"color: #808080;\">\u00a9 WTS Consulting LLC, 2015<\/span><\/a><\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[73],"class_list":["post-649","post","type-post","status-publish","format-standard","hentry","category-infoletters","tag-tax-otherallcountry"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/649"}],"collection":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/comments?post=649"}],"version-history":[{"count":2,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/649\/revisions"}],"predecessor-version":[{"id":8253,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/649\/revisions\/8253"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}