Beginning 1 January 2019, court fee rates payable in Ukrainian courts have increased on average to 9% compared to rates charged in 2018.
This increase is a result of the latest rise in the minimum living wage for an employable person (hereinafter – the “MLW”), which from 1 January 2019 amounts to UAH 1,921 (EUR 61) per calendar month.
The Law of Ukraine On Court Fee dated 8 July 2011 No. 3674-VI (hereinafter – the “Law No. 3674-VI”) uses the MLW from January 1 of a given year as a base indicator to calculate the court fee rate. In particular, under the Law No. 3674-VI the court fee is calculated ad valorem based on an amount claimed. (It is not more than a certain multiplier of the MLW nor is it less than a certain percentage of the MLW.)
The Law No. 3674-VI also provides that for certain categories of applications, the court fee is based on a fixed rate tied to a certain percentage or multiplier of the MLW.
Also on 1 January 2019, the Law of Ukraine On Amendment of the Tax Code of Ukraine and Other Legislative Acts of Ukraine On the Improving of Tax Administration and Revision of Rates for Certain Taxes and Levies dated 21 November 2018 No. 2628-VIII (hereinafter – the “Tax Code Amendment Law”) entered into force, introducing changes to the Law No. 3674-VI.
Among other things, the Tax Code Amendment Law limits the maximum amount of a court fee payable for the filing a claim in an administrative court. Before this Law entered into force, this amount was 350 MLW or UAH 616,700 (approximately EUR 19,580). From 1 January 2019, it has been decreased to 10 MLW or UAH 19,210 (EUR 610).
This change represents the maximum fee payable for the filing of an administrative claim. It will be especially important for disputing tax notices since it provides much easier access to justice for taxpayers, considering the amounts of taxes usually assessed.