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RESOLUTION OF THE PLENUM OF THE SUPREME COURT OF THE REPUBLIC OF UZBEKISTAN

of June 25, 2024 No. 21

About some questions of consideration by courts of economic cases in auditing procedure

(as amended on 21-08-2025)

Due to the changes and additions made to the Economic Procedure Code of the Republic of Uzbekistan and for the purpose of ensuring uniform and correct use of the provisions of the law, being guided by article 22 of the Law "About Courts", the Plenum of the Supreme Court of the Republic of Uzbekistan decides:

1. Explain that review of economic cases in auditing procedure is the important legal institution providing legality and justification of acts of courts of subordinate instances, correctness of application of regulations of the substantive right by them and observance of requirements of the procedural law.

2. Provided in Article 307 of the Economic Procedure Code of the Republic of Uzbekistan (further - EPK) the list of persons having the right of appeal (protest) of court resolution in auditing procedure is exhaustive and is not subject to extensive interpretation.

In case of disposal of one of persons participating in case, in the disputable or established by court resolution legal relationship (reorganization of the legal entity, right to claim concession, transfer of debt, the death of the citizen and other cases of change of persons in obligations) the legal successor of this person also has the right to address with the claim in auditing procedure. The documents confirming the fact of transition of the rights and obligations shall be attached to the claim in auditing procedure submitted by the legal successor.

3. Explain to courts that according to part one of article 50 EPK state bodies and other persons (for example, judicial authorities, councils of farmer, Dehkan farms and owners of garden plots, etc.) have the right to appeal in auditing procedure court resolution only if the claim is made by them.

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