The Supreme Court Expressed the Need for Documentary Confirmation of Legal Aid Expenses for Their Reimbursement.
An individual initiated legal proceedings against the Main Department of the State Tax Service in the Volyn region and the State Tax Service of Ukraine, seeking the declaration of unlawfulness and annulment of the tax notification-decision and the decision of the State Tax Service of Ukraine following the complaint review.
The district administrative court's decision, upheld by the appellate administrative court, partially granted the claim. The tax notification-decision was deemed unlawful and revoked, while the other part of the claim was dismissed. In an additional decision, the district administrative court approved the plaintiff's request for the allocation of expenses for professional legal assistance amounting to UAH 50,000.00. The appellate administrative court modified the additional decision, awarding costs for legal assistance in administrative proceedings totaling UAH 46,500.00 in favour of the plaintiff using budget funds.
The Supreme Court rejected the cassation appeal of the regulatory body and upheld the appellate court's decision.
Legal assistance encompasses various services, including consultations, explanations, drafting of legal documents, representation in court and other state bodies, among others. The choice of assistance format and provider is at the discretion of the person seeking aid. The right to legal assistance guarantees every individual the opportunity to receive such support in the manner and extent they desire, irrespective of their legal relationships with other entities.
The services provided must be justified, meaning the party must demonstrate the relevance of the assistance and its impact on the case's final outcome they seek.
The judgement of the Supreme Court Administrative Court on 25th June 2024 in case No. 320/11734/22 is available at this link.
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