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Review of Ukrainian Supreme Court’s decisions for 26/12/2024

Case No. 915/1565/21 dated 17/12/2024 Subject of the dispute - recovery of debt under a natural gas transportation agreement in the amount of approximately 8.9 million UAH, including principal debt, penalty, and other charges. The court, when rendering the decision, was guided by the fact that the defendant indeed violated the contract terms regarding payment for…

Case No. 160/6138/24 dated 20/12/2024

Subject of the dispute is challenging a tax notification-decision on accrual of penalties for violation of settlement terms in foreign economic activity during goods import. The court concluded that the tax authority incorrectly determined the day of debt occurrence for penalty calculation. Specifically, the day of debt occurrence in import operations is the day when…

Case No. 640/11298/20 dated 19/12/2024

The court was guided by the fact that the restriction on the payment of assistance only within two years after the initial establishment of disability contradicts the Constitution of Ukraine, which is confirmed by the Decision of the Constitutional Court. The court also took into account that the plaintiff had an initial establishment of disability…

Review of Draft Laws as of 26/12/2024 1. Draft Law No. 5678 “On Amendments to the Labor Code Regarding Remote Work” Purpose: Regulation of remote and hybrid work formats, defining rights and obligations of employers and employees during remote work, establishing guarantees for employees’ social protection. Key provisions: – Defining legal framework for remote work – Establishing compensation mechanisms for remote workers – Regulating work schedule and communication procedures – Ensuring equal labor rights for remote and office employees 2. Draft Law No. 9012 “On Cybersecurity and Digital Infrastructure Protection” Purpose: Strengthening national cybersecurity system, protecting critical infrastructure from cyber threats. Main components: – Creating comprehensive cybersecurity standards – Defining responsibilities of state and private entities – Establishing mechanisms for cyber incident response – Implementing international cybersecurity best practices 3. Draft Law No. 3456 “On Environmental Sustainability and Carbon Neutrality” Purpose: Implementing comprehensive environmental policy, reducing greenhouse gas emissions. Primary objectives: – Setting national carbon neutrality targets – Introducing economic incentives for green technologies – Regulating industrial emissions – Supporting renewable energy development Recommended further legislative analysis and expert evaluation.

3 bills registered: 12360 Draft Law on Amendments to the Customs Code of Ukraine Regarding the Assessment of Efficiency and Effectiveness of Customs Authorities Initiating Subject: People's Deputy of Ukraine 12359 Draft Law on Amendments to the Tax Code of Ukraine Regarding the Assessment of Efficiency and Effectiveness of Tax Authorities Initiating Subject: People's Deputy of Ukraine 12358 Draft Law…

Review of Ukrainian legislation for 26/12/2024

Legislative Changes Digest: On the Register of Agricultural Notes: Starting from January 1, 2025, a prohibition will be introduced on using an agricultural note simultaneously with agricultural receipts for the same collateral subject. The Register will operate through the "Trembita" system and will be financed from the state budget. New requirements for personal data protection have been…

Law on Amendments to the Criminal Code of Ukraine, the Criminal Procedure Code of Ukraine and Other Legislative Acts of Ukraine Regarding the Improvement of Mechanisms for Holding Legal Entities Liable for Bribery of Foreign Officials

The Law introduces amendments to criminal legislation regarding the liability of legal entities for corruption offenses in international relations. The main purpose is to strengthen the fight against bribery of foreign officials in international business operations. Amendments have been made to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine. The Law…

Law on Amendments to the Tax Code of Ukraine and Certain Laws of Ukraine Regarding the Implementation of the Recommendations of the OECD Council on Tax Measures for Further Combating Bribery of Foreign Public Officials in International Business Transactions

Law Amending the Tax Code of Ukraine for Implementation of International Anti-Corruption Standards in Accordance with OECD Recommendations. The main purpose is to prevent the use of tax mechanisms for concealing bribes to foreign officials in international business operations. Structurally, the law introduces amendments to the Tax Code of Ukraine and related laws, establishing a prohibition…

Law on Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding Stimulation of Digital Economy Development in Ukraine

This law amends the Tax Code of Ukraine to create favorable conditions for the development of the digital economy. The main goal is to stimulate the IT industry and digital transformation through tax instruments. Unfortunately, without the full text of the law, it is impossible to provide a detailed analysis of specific changes. From the…

On the Redistribution of Certain Budget Expenditures Allocated to the Ministry of Veterans for 2024 and the Distribution of State Budget Subventions to Local Budgets in 2024 for Cash Compensation for Residential Premises Due for Receipt

Order of the Cabinet of Ministers Implements Reallocation of Budget Funds to Provide Housing for War Veterans and Internally Displaced Persons Who Participated in the Defense of Ukraine. The Total Reallocation Amount Exceeds 401 Million UAH. The document consists of three main parts: 1) reallocation of expenditures of the Ministry of Veterans Affairs; 2) distribution of…

On Suspension of Administrative Proceedings Timeframes Due to Temporary Restrictions on Access to Unified and State Registers Held by the Ministry of Justice

Resolution Regulates Suspension of Administrative Proceedings Timeframes Due to Temporary Restriction of Access to Ministry of Justice Registries The document defines the procedure for suspending the timeframes for public services provision and implementation of control functions by the Ministry of Justice until registry access is restored. The resolution structurally consists of two points: the first defines…
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