Decision concerns the constitutionality of a provision in the Tax Code of Ukraine regarding excise tax on retail fuel sales, which was in effect from January 1, 2015. Structurally, the decision consists of an analysis of case circumstances, parties’ positions, and an assessment of the challenged norm’s compliance with the principles of rule of law, legal certainty, and tax legislation stability.
Key provisions of the decision:
• The Constitutional Court of Ukraine found the provision on excise tax for retail fuel sales unconstitutional due to violation of the tax legislation stability principle
• The law was adopted on 28.12.2014, published on 31.12.2014, and entered into force on 01.01.2015, which deprived taxpayers of the opportunity to adapt to changes
• The absence of a transition period and comprehensive regulation of accounting procedures violated taxpayers’ rights and the principle of legal certainty
