Subject of Dispute: Challenging Tax Notifications-Decisions of the Main Directorate of the State Tax Service in Lviv Oblast.
Main Arguments of the Court: The Supreme Court established that the appellate court incorrectly returned the lawyer’s appeal due to the formal absence of a signature on the warrant. The court referred to the new version of the Warrant Regulation, which allows considering a warrant signed if it is certified by an electronic signature or attached to an electronic document with an electronic signature. Moreover, the court emphasized the need to assist participants in legal proceedings in the context of digitalization and martial law.
Court Decision: The Supreme Court revoked the appellate court’s ruling on returning the appeal and referred the case to the appellate court for further consideration.
