**1. Substance of the Act**
This Resolution of the Verkhovna Rada of Ukraine approves and takes note of the official report of the Temporary Special Commission (TSC) on the Protection of Investors’ Rights. The document summarizes the practical results of the commission’s work regarding the consideration of appeals from businesses, countering corporate raiding, and eliminating abuses by regulatory and law enforcement authorities. The report records the successful resolution of problematic cases and the protection of investments totaling over UAH 3 billion. In essence, this act is an official confirmation of the effectiveness of parliamentary oversight as a tool for protecting investor rights in Ukraine.
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**2. Structure of the Act, Key Provisions, and Amendments**
Structurally, the document consists of the text of the Resolution itself (two clauses on taking note of the report and its entry into force on the day of its publication) and a comprehensive Annex, which contains the TSC Report itself.
The Report is divided into six logical sections:
* **I. General Provisions:** defines the legal grounds for the creation of the TSC (established on April 29, 2025) and its membership (15 People’s Deputies).
* **II. Performance Results:** contains statistics (17 appeals accepted for consideration, over UAH 3 billion in investments protected).
* **III. Successful Cases:** details 8 specific examples of conflict resolution (restoration of owners’ rights, lifting of seizures, issuance of licenses).
* **IV. Legislative Activity:** lists the drafted bills.
* **V. Key Challenges and Trends:** systematizes the main problems of business (corporate raiding, pressure from law enforcement, licensing issues).
* **VI. Conclusions:** states the effectiveness of parliamentary oversight under martial law.
Since this is a reporting document on the activities of a temporary body, it does not directly amend other laws, but rather records the dynamics and results of the TSC’s work during the reporting period.
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**3. Key Provisions Important for Practical Use**
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*(This act is directly linked to the reform of the Criminal Procedure Code of Ukraine, the regulation of labor relations during martial law, as well as issues of taxation and customs control).*
For practical use by lawyers and businesses, the most important provisions of the report are:
* **Legislative Guidelines (amendments to Codes and laws):** The TSC initiated important draft laws that businesses should monitor to protect their rights:
* Amendments to the CPC of Ukraine regarding the improvement of protection guarantees for business entities during criminal proceedings (Draft Law No. 12439).
* Amendments to the CPC of Ukraine regarding the clarification of the procedure for the seizure of immovable property (Draft Law No. 14325).
* Amendments regarding the organization of labor relations under martial law (Draft Law No. 13335).
* **Precedents of Dispute Resolution in the Fiscal and Customs Spheres:** The report records successful algorithms for removing enterprises from the category of risky taxpayers (the case of LLC “KROZ”) and settling issues of determining the customs value of imports (the case of the Association “Greenhouses of Ukraine”). This demonstrates effective protection mechanisms in disputes with the State Tax Service (STS) and the State Customs Service (SCS).
* **Extrajudicial Protection Tool:** Practical cases (specifically regarding the cancellation of unlawful registration actions through the Ministry of Justice or the lifting of unjustified seizures of property) prove that appealing to the TSC is an effective alternative tool for a rapid response to corporate raiding and pressure from state authorities.
