Analysis of the Draft Law:
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Analysis of other documents:
Analysis of Financial and Economic Calculations for the Draft Law of Ukraine “On Amendments to Certain Laws of Ukraine Regarding Meeting the Needs of the Population for Transportation in the Conditions of Martial Law”
The analysis shows that the author of the financial and economic calculations supports the adoption of the draft law. This follows from positive forecasts regarding the increase in passenger traffic volumes, the share of public transport use, population satisfaction, and transport accessibility for people with reduced mobility. In addition, the calculations contain expectations regarding increased revenues to the state budget and reduced negative impacts on the climate.
The main provisions of this document that deserve attention are:
- Strategic goals and performance indicators: The project envisages a significant increase in passenger traffic volumes, an increase in the share of the population using public transport, an increase in satisfaction with the quality of transport, and ensuring accessibility for people with reduced mobility. These goals are important for assessing the effectiveness of the law after its adoption.
- Budgetary aspects: The document indicates that there is no need for additional budget expenditures for the implementation of the project, as it is planned to use humanitarian aid. At the same time, an increase in budget revenues is predicted due to the creation of new jobs and tax revenues.
- Issues that require consolidated financial and economic calculations: The document contains a list of issues related to state support, wages, property, income, debt obligations, and powers. These issues are important for understanding the potential consequences of the project for various areas of the economy and social policy. It is especially important that an increase in the number of employees in the budgetary sphere, the acquisition of property, and training for employees are envisaged.
- Interested parties: The main interested parties are communal enterprises of local self-government bodies, which indicates the importance of the project for the development of local infrastructure and meeting the needs of the population at the local level.
- Justification of the impact on the budget: The document provides justification for the positive impact of the project on revenues to the state budget and the reduction of negative impacts on the climate. This is an important argument in favor of adopting the law, as it can contribute to economic growth and improvement of the environmental situation.
Analysis of the Conclusion of the Main Scientific and Expert Department on the Draft Law of Ukraine “On Amendments to Certain Laws of Ukraine Regarding Meeting the Needs of the Population for Transportation in the Conditions of Martial Law”
The Main Scientific and Expert Department generally agrees with the need to take measures to ensure the transportation needs of the population. At the same time, experts point to certain aspects that require further elaboration.
The most important provisions that deserve attention:
- Lack of definition of commodity codes: The conclusion indicates the lack of specific commodity codes and descriptions according to the Ukrainian Classification of Goods for Foreign Economic Activity (UCGFEA) for goods that are proposed to be recognized as humanitarian aid. This may complicate law enforcement. Legislators should clearly define these codes to avoid misunderstandings.
- Clarification of the procedure for the transfer of humanitarian aid: The Main Department recommends clarifying which transfer the provision on the procedure for the transfer of humanitarian aid refers to, since the document mentions various types of transfer.
- Inconsistency of environmental standards: The conclusion draws attention to the inconsistency of norms regarding environmental requirements for vehicles recognized as humanitarian aid. It is necessary to harmonize the provisions of the project with current legislation to avoid legal conflict.
Analysis of the Conclusion of the Committee on Social Policy and Protection of Veterans’ Rights on the Draft Law of Ukraine on Amendments to Certain Laws of Ukraine Regarding Meeting the Needs of the Population for Transportation in the Conditions of Martial Law (Reg. No. 12177-1)
The Committee on Social Policy and Protection of Veterans’ Rights considered the proposals and amendments to the draft law and recommends that the Verkhovna Rada of Ukraine adopt it in the second reading and as a whole with the necessary technical and legal processing. This indicates support for the draft law from the relevant committee.
The most important changes proposed by the Committee:
- Clarification of recipients of humanitarian aid: The Committee proposes to more clearly define who can be a recipient of humanitarian aid, namely: communal enterprises or business associations, 100 percent of the shares (stakes) of which belong to the respective territorial communities.
- Environmental standards: It is proposed to establish that humanitarian aid is recognized as buses that meet environmental standards not lower than the “EURO-5” level, as well as buses of the “EURO-3” standard, imported before the entry into force of the law, but not earlier than February 24, 2022.
- Prohibition of alienation: It is confirmed that humanitarian aid cannot be alienated or transferred to other individuals or legal entities, except in cases of transfer to another recipient of humanitarian aid.
Analysis of the Conclusion of the Committee of the Verkhovna Rada of Ukraine on Budget Issues Regarding the Draft Law under Reg. No. 12177-1
The Committee on Budget Issues considered the draft law and concluded that it will have an impact on budget indicators. Although the draft law does not require additional funding from the state budget, it may lead to a decrease in revenues from customs payments, but at the same time may increase revenues from corporate income tax.
Main points:
- Impact on budget revenues: The Committee notes a possible decrease in state budget revenues from customs payments in connection with the import of vehicles as humanitarian aid.
- Possible increase in income tax: The implementation of the draft law may contribute to an increase in revenues from corporate income tax, which is associated with the creation of new jobs and economic activity.
- The need to put it into effect in accordance with the Budget Code: If adopted, the law should be put into effect taking into account the norms of the Budget Code of Ukraine, which will ensure the balance of budget indicators.
Analysis of the Conclusion of the Main Legal Department on the Draft Law of Ukraine “On Amendments to Certain Laws of Ukraine Regarding Meeting the Needs of the Population for Transportation in the Conditions of Martial Law”
The Main Legal Department expressed a number of serious comments on the draft law, which call into question its compliance with current legislation and basic principles of law. The department’s experts recommend finalizing the draft law taking into account the comments made.
Main comments:
- Conflict with the principles of economic law: The provision that the use of humanitarian aid in economic activities is not considered its use for the purpose of making a profit contradicts the definition of profit in the Commercial Code of Ukraine and the Law of Ukraine “On Business Associations”.
- Violation of the principle of non-retroactivity of laws in time: The proposed concept does not take into account the basic constitutional principle of non-retroactivity of laws in time and leaves undetermined the legal status of legal relations that have already arisen regarding vehicles imported for more than three years since February 24, 2022.
- Fragmentary regulation: The absence of changes to the list of excisable goods that can be classified as humanitarian aid causes fragmentary regulation and inconsistency of the norms of the Law.
