Specialized courts will be established in Azerbaijan for tax and customs disputes
On April 3, 2019, the Decree of the President of the Republic of Azerbaijan "on extending reforms in the judicial-legal system" (hereinafter: the Decree) was signed.The Decree mainly focuses on expanding access to the courts, enhancing the effectiveness of judicial proceedings, and ensuring full and timely execution of court decisions. Reforms are provided in several directions for the purposes mentioned in the decree.
First and foremost, the most important measure envisaged by the decree is the establishment of specialized courts for proceedings related to entrepreneurial activity. Thus, proceeding of disputes related to entrepreneurial activity, such as tax and customs payments and etc. in specialized courts, will facilitate entrepreneurs' access to courts, at the same time, it will provide for specific cases to be reviewed by judges with a broader experience.
In addition, the Decree provides for issues like criminal policy humanization and decriminalization of crimes, improvement of the application of the "electronic court" information system as well.
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