Litigation – review of act to amend COVID-19 emergency legislation


Deadlines under administrative law to be withheld or suspended

The following deadlines under administrative law will be suspended or will not commence during the state of epidemic or of epidemic emergency:

1) deadlines which must be kept in order to obtain relief before a court or administrative authority;

2) deadlines for a party to act with effect upon its rights or duties ;

3) claim limitation,

4) deadlines which, if not complied with, will cause expiry or variation of rights in rem or claims, or will trigger a delay;

5) peremptory (mandatory) time-limits violation of which is detrimental to the party,

4) deadlines for activities triggering the duty to make a filing to a relevant register by a registrable entity or organisation, and also deadlines for compliance by such an entity with its constitutional duties.

However, this will not remove the effectiveness of actions taken for the purpose of enforcing a right or obligation during the time when the relevant deadline was suspended or withheld.

Procedural deadlines to be withheld or interrupted for the duration of the state of epidemic or of epidemic emergency in relation to court proceedings, including in administrative courts, enforcement proceedings, criminal cases, fiscal offences, misdemeanour cases, administrative cases, administrative enforcement proceedings, inspections under Tax Code, revenue and customs inspections, and any other statutory proceedings or cases.

However, with respect to the above-mentioned proceedings and cases, the procedural actions taken during the state of epidemic or of epidemic emergency are supposed to remain in effect.

  • No open-court hearings, sessions or trials shall be held during the state of epidemic or of epidemic emergency.
  • The following deadlines will be withheld or suspended:

1) tacit response,

2) in any matter where the fact that the authority does not object or issue a decision, order or any other determination would entitle the party or a participant to take an action or do an act or would affect the scope of its rights or duties,

3) for any authority to take a position or issue a private tax ruling.

This means that such deadlines will be suspended or, if not commenced yet, will not commence during the state of epidemic or of epidemic emergency.

Electronic self-reports in tax matters

  • A self-report is to be filed on paper or electronically, or verbally for the record. Where the document is filed electronically, it must have a qualified electronic signature, a trusted signature or a personal signature and must be sent using electronic means of communication, such as via the tax gateway.


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