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02.02.2022

When a lawyer may not pay court fees, explained 7 AAS

Citizens who have the status of a self-employed person and have the benefits provided for in Article 5 of the Law "On Court Fees" use the benefits specified in this article when applying to court.

The Seventh Administrative Court of Appeal drew attention to this.
It was reminded that persons with disabilities of groups I and II, legal representatives of children with disabilities and incapacitated persons with disabilities are exempted from paying the court fee during the consideration of the case in all court instances (clause 9 part 1 of article 5 of the law).
According to clause 14.1.226 clause 14.1 of article 14 of the Tax Code, a self-employed person is a taxpayer who is an individual entrepreneur or conducts independent professional activity, provided that such person is not an employee within the scope of such entrepreneurial or independent professional activity.
Such persons include, in particular, private notaries, lawyers, arbitration managers, auditors and others, if they are not an employee or an individual entrepreneur and use the hired labor of no more than 4 individuals.
At the same time, the legal status of "self-employed person" in itself does not affect any powers of a natural person determined by his civil legal capacity and does not limit them.
Therefore, citizens who have the status of a self-employed person and fall under the characteristics of the relevant clauses of Article 5 of the Law "On Court Fees" have the right to use the benefits specified in this Article.
A similar legal position regarding the exemption of citizens from paying the court fee in accordance with Clause 9, Part 1, Article 5 of this law is formulated in the Supreme Court's decision dated December 3, 2020 (case No. 903/323/20 ).
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