Statute of limitations and procedural deadlines during martial law
The Law of 03.03.2022 № 2118-IX "On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine on Peculiarities of Taxation and Reporting during Martial Law" stipulates that for taxpayers and regulatory authorities the deadlines set by tax legislation and other legislation, the control over the observance of which is entrusted to the controlling bodies shall be suspended.
Thus, in the period from 24.02.2022 to the termination or abolition of martial law on the territory of Ukraine during the period of appeal against the decisions of regulatory authorities under Art. 56 of the Tax Code of Ukraine is suspended.
Regarding all other procedural terms and statutes of limitations, no changes have been made in the procedural legislation.
It is worth remembering that in the current regulation the martial law situation is already foreseen and allows to stop procedural terms. However, only in cases where a party or a third party who makes independent claims on the subject matter of the dispute is in the Armed Forces of Ukraine or other military formations formed under the law.
All other justifications for the suspension or renewal of time limits remain at the discretion of the court, although they are supported by the recommendations of judicial self-government.
Partner, Head of Domestic Litigation