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    Court practice (Ukraine)

    Review of Ukrainian Supreme Court’s decisions for 18/10/2025

    [https://reyestr.court.gov.ua/Review/130923008](https://reyestr.court.gov.ua/Review/130923008) **Case No. 415/6909/17 dated 02/10/2025** The subject of the dispute is the appeal against the acquittal of the head of the Lysychansk Interdistrict Medical and Social Expert Commission, who was accused of receiving unlawful gain for extending a disability group. The cassation court agreed with the decision of the appellate court, which upheld the acquittal of the…
    October 18, 20250Likes0CommentsShare
    Court practice (Ukraine), EU legislation (important)

    Case No. 207/4752/23 dated 01/10/2025

    1. The subject of the dispute is the recovery of average earnings for the period of delay in settlement upon dismissal. 2. The court of cassation instance overturned the decisions of the courts of previous instances because they violated the rules of territorial jurisdiction by considering a case that is subject to consideration by a commercial…
    October 18, 20250Likes0CommentsShare
    Ukrainian law bills

    Legislative Bills Overview as of 10/18/2025

    2 draft laws registered: 14000/P Draft Resolution on conclusions and proposals to the draft Law of Ukraine on the State Budget of Ukraine for 2026 Subject of initiative: Member of Parliament of Ukraine 14127 Draft Law on Amendments to Article 38 of the Code of Ukraine on Administrative Offenses Regarding the Increase of Terms for Imposition of Administrative…
    October 18, 20250Likes0CommentsShare
    EU legislation (detailed)

    Review of the EU legislation for 18/10/2025

    Legal Act Review Review of Regulation (EU) 2025/2083 amending Regulation (EU) 2023/956 (CBAM) Regulation (EU) 2025/2083 makes several key adjustments to the Carbon Border Adjustment Mechanism (CBAM). Notably, it introduces a "de minimis" exemption for importers of small quantities of goods (less than 50 tonnes annually). It also clarifies that indirect customs representatives must obtain authorized…
    October 18, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    **On the Approval of the Procedure for Documentary Confirmation of the Status of Taxpayer’s Settlements with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance** In accordance with Articles 41 and 42¹ of the Budget Code of Ukraine, subparagraph 70.16.1 of paragraph 70.16 of Article 70, subparagraph 78.1.11 of paragraph 78.1 of Article 78, subparagraph 81.1.11 of paragraph 81.1 of Article 81, paragraph 89.3 of Article 89, paragraph 94.6 of Article 94, paragraph 100.11 of Article 100 of Article 100 of the Tax Code of Ukraine, paragraphs 6 and 12 of the Procedure for Directing Funds from the Single Account to Accounts Based on Registers of Payment Instructions, approved by the resolution of the Cabinet of Ministers of Ukraine dated April 7, 2023, No. 360, and clause 9 of the Regulations on the Ministry of Finance of Ukraine, approved by the resolution of the Cabinet of Ministers of Ukraine dated August 20, 2014, No. 375, **I ORDER:** 1. To approve the Procedure for Documentary Confirmation of the Status of Taxpayer’s Settlements with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance (hereinafter – the Procedure), which is attached. 2. To recognize as invalid the Order of the Ministry of Finance of Ukraine dated September 3, 2018, No. 723 “On Approval of the Procedure for Sending to Taxpayers Notifications on the Availability of Overpaid Monetary Obligations and the Possibility of Their Return or Direction to Cover Existing Tax Debt for Taxes, Fees, Payments, Single Contribution for Mandatory State Social Insurance,” registered with the Ministry of Justice of Ukraine on September 26, 2018, under No. 1094/32546. 3. To establish that this order shall enter into force on the day of its official publication. 4. To assign the coordination of the implementation of this order to the Deputy Minister of Finance in accordance with the distribution of responsibilities. **Minister** **[Signature]** **APPROVED** by the Order of the Ministry of Finance of Ukraine dated [Date] No. [Number] **PROCEDURE** **for Documentary Confirmation of the Status of Taxpayer’s Settlements with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance** **I. General Provisions** 1. This Procedure regulates the procedure for documentary confirmation of the status of settlements of taxpayers on taxes, fees, payments, single contribution for mandatory state social insurance (hereinafter – payments), which are controlled by the State Tax Service of Ukraine (hereinafter – STS). 2. Documentary confirmation of the status of settlements with payments is carried out in the form of: * an extract on the status of settlements with taxes, fees, payments, single contribution for mandatory state social insurance, generated through the electronic cabinet (hereinafter – Extract); * a certificate of absence of debt in taxes, fees, payments, single contribution for mandatory state social insurance (hereinafter – Certificate). 3. An Extract is formed automatically by the electronic cabinet based on the data of the integrated card of the taxpayer. A Certificate is formed based on the results of consideration by the controlling body of the application of the taxpayer for its issuance. 4. The term of validity of the Extract is not defined. The term of validity of the Certificate is ten calendar days from the date of its formation. 5. An Extract is provided free of charge. A Certificate is issued free of charge. **II. Procedure for Obtaining an Extract** 1. To obtain an Extract, the taxpayer submits an electronic request through the electronic cabinet, the form of which is provided in Annex 1 to this Procedure (hereinafter – Request for an Extract). The identification of the author of the Request for an Extract is carried out using a qualified electronic signature. 2. The Extract is generated in electronic form by software within the electronic cabinet no later than the next business day from the day of receipt of the Request for an Extract. The Extract is sent to the taxpayer’s electronic cabinet. The form of the Extract is provided in Annex 2 to this Procedure. 3. If the Request for an Extract contains errors, the taxpayer is notified through the electronic cabinet, no later than the next business day from the day of receipt of the Request for an Extract, indicating the reason for the refusal to form the Extract. 4. The Extract contains information on the taxpayer’s settlements with the budget for each tax, fee, payment, single contribution. The Extract may contain information on the absence of debt (overpayment) in payments. **III. Procedure for Obtaining a Certificate** 1. To obtain a Certificate, the taxpayer submits an application in electronic form through the electronic cabinet, the form of which is provided in Annex 3 to this Procedure (hereinafter – Application for a Certificate). The identification of the author of the Application for a Certificate is carried out using a qualified electronic signature. 2. The Application for a Certificate is submitted by the taxpayer to the controlling body at the place of registration or to the electronic address of the authorized body determined by the STS in the electronic form through the electronic cabinet. 3. The Certificate is issued free of charge by the controlling body at the request of the taxpayer within five business days from the date of receipt of the Application for a Certificate. The Certificate is prepared in electronic form. The Certificate is sent to the taxpayer’s electronic cabinet. The form of the Certificate is provided in Annex 4 to this Procedure. 4. The basis for refusal to issue the Certificate is the presence of debt (tax debt) in the taxpayer in payments controlled by the STS. In case of refusal to issue the Certificate, the taxpayer is sent a refusal to issue the Certificate in electronic form through the electronic cabinet, signed by a qualified electronic signature of an authorized person of the controlling body, indicating the reason for the refusal. The form of the refusal to issue the Certificate is provided in Annex 5 to this Procedure. **Director of the Department of** **Methodological Support** **[Signature]** Annex 1 to the Procedure for Documentary Confirmation of the Status of Settlements of Taxpayers with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance (paragraph 2 of Section II) (Form) To the State Tax Service of Ukraine **REQUEST FOR AN EXTRACT** Please provide an extract on the status of settlements with taxes, fees, payments, single contribution for mandatory state social insurance. Taxpayer’s Name ____________________________________________________________ Taxpayer’s Identification Code ________________________________________________ Date \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ [Electronic Signature] Annex 2 to the Procedure for Documentary Confirmation of the Status of Settlements of Taxpayers with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance (paragraph 2 of Section II) (Form) STATE TAX SERVICE OF UKRAINE **EXTRACT** **on the Status of Settlements with Taxes, Fees, Payments,** **Single Contribution for Mandatory State Social Insurance** as of \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Taxpayer’s Name ____________________________________________________________ Taxpayer’s Identification Code ________________________________________________ | No. | Name of Tax, Fee, Payment, Single Contribution | Budget Account | Payment Code | Debt Amount | Overpayment Amount | | :– | :———————————————- | :————- | :———– | :———- | :—————— | | 1 | | | | | | | 2 | | | | | | | 3 | | | | | | Head of Structural Unit of the Controlling Body [Signature] [Full Name] [Electronic Signature] Annex 3 to the Procedure for Documentary Confirmation of the Status of Settlements of Taxpayers with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance (paragraph 1 of Section III) (Form) To the State Tax Service of Ukraine _____________________________________________________________________________ (Name of the Controlling Body) **APPLICATION FOR A CERTIFICATE** Please issue a certificate of absence of debt in taxes, fees, payments, single contribution for mandatory state social insurance. Taxpayer’s Name ____________________________________________________________ Taxpayer’s Identification Code ________________________________________________ Contact Phone Number _________________________________________________________ Method of Receiving the Certificate: in electronic form through the electronic cabinet. Date \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ [Electronic Signature] Annex 4 to the Procedure for Documentary Confirmation of the Status of Settlements of Taxpayers with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance (paragraph 3 of Section III) (Form) STATE TAX SERVICE OF UKRAINE **CERTIFICATE** **of Absence of Debt in Taxes, Fees, Payments,** **Single Contribution for Mandatory State Social Insurance** No. \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ as of \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ This Certificate is issued to confirm that, as of the specified date, the taxpayer Taxpayer’s Name ____________________________________________________________ Taxpayer’s Identification Code ________________________________________________ does not have debt (tax debt) in taxes, fees, payments, single contribution for mandatory state social insurance, which are controlled by the State Tax Service of Ukraine. This Certificate is valid for ten calendar days from the date of its formation. Head of the Controlling Body / Authorized Person [Signature] [Full Name] [Electronic Signature] Annex 5 to the Procedure for Documentary Confirmation of the Status of Settlements of Taxpayers with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance (paragraph 4 of Section III) (Form) STATE TAX SERVICE OF UKRAINE **REFUSAL TO ISSUE A CERTIFICATE** **of Absence of Debt in Taxes, Fees, Payments,** **Single Contribution for Mandatory State Social Insurance** No. \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ To Taxpayer _________________________________________________________________ Taxpayer’s Identification Code ________________________________________________ We hereby inform you that it is impossible to issue a certificate of absence of debt in taxes, fees, payments, single contribution for mandatory state social insurance due to the presence of debt (tax debt) in taxes, fees, payments, single contribution for mandatory state social insurance, which are controlled by the State Tax Service of Ukraine. Reason: _____________________________________________________________________ Head of the Controlling Body / Authorized Person [Signature] [Full Name] [Electronic Signature]

    Good day! Here is a concise analysis of the provided order: 1. **Essence of the Law:** Order No. 416 of the Ministry of Finance of Ukraine approves the Procedure for Documenting the Status of Settlements of Tax, Fee, Payment and Unified Contribution (UC) Payers with the State. This procedure defines how payers can obtain an…
    October 18, 20250Likes0CommentsShare
    ECHR decisions, EU legislation (important)

    CASE OF ZAKHAROVA AND OTHERS v. RUSSIA

    Here's a breakdown of the Zakharova and Others v. Russia decision: 1. **Essence of the Decision:** The European Court of Human Rights (ECtHR) found that Russia violated Article 11 (freedom of assembly) of the Convention in respect of numerous applicants who were disproportionately penalized for participating in public assemblies in Cheboksary in January…
    October 17, 20250Likes0CommentsShare
    ECHR decisions, EU legislation (important)

    CASE OF TSOY AND OTHERS v. RUSSIA

    Here is the analysis of the decision in the case of Tsoy and Others v. Russia. 1. The European Court of Human Rights (ECtHR) has ruled in favor of 49 applicants who complained about disproportionate measures taken against them for participating in public assemblies in Russia, specifically in connection with breaches of COVID-19 restrictions and…
    October 17, 20250Likes0CommentsShare
    ECHR decisions, EU legislation (important)

    CASE OF SIMONOV AND OTHERS v. RUSSIA

    This judgment concerns four applications against Russia regarding violations of the Convention for the Protection of Human Rights and Fundamental Freedoms. The first applicant complained of an unlawful search, while all applicants raised other complaints under the Convention. The Court decided to examine the applications jointly, focusing on facts that occurred before Russia ceased to…
    October 17, 20250Likes0CommentsShare
    ECHR decisions, EU legislation (important)

    CASE OF MARKIN AND OTHERS v. RUSSIA

    Here's a breakdown of the European Court of Human Rights' decision in the case of *Markin and Others v. Russia*: 1. **Essence of the Decision:** The European Court of Human Rights (ECHR) ruled that Russia violated the rights of numerous applicants, all Jehovah's Witnesses, who were prosecuted for extremism for practicing their…
    October 17, 20250Likes0CommentsShare
    ECHR decisions, EU legislation (important)

    CASE OF KRYLENKOV AND OTHERS v. RUSSIA

    Here's a breakdown of the Krylenkov and Others v. Russia decision from the European Court of Human Rights: 1. **Essence of the Decision:** The European Court of Human Rights (ECHR) ruled that Russia violated Article 11 (freedom of assembly) of the Convention for the Protection of Human Rights and Fundamental Freedoms in the…
    October 17, 20250Likes0CommentsShare
    ECHR decisions, EU legislation (important)

    CASE OF KOMORNIKOV AND MAKSIMOVA v. RUSSIA

    Here's a breakdown of the Komornikov and Maksimova v. Russia judgment: 1. The European Court of Human Rights (ECtHR) ruled that Russia violated Article 8 of the Convention on Human Rights due to the permanent video surveillance of the applicants in pre-trial and post-conviction detention facilities. The Court found that Russian law didn't…
    October 17, 20250Likes0CommentsShare
    ECHR decisions, EU legislation (important)

    CASE OF KANEVSKIY AND OTHERS v. RUSSIA

    The European Court of Human Rights (ECtHR) issued a judgment in the case of Kanevskiy and Others v. Russia, concerning multiple applications related to disproportionate measures taken against organizers and participants of public assemblies in Russia. The applicants primarily complained about their arrest and conviction for administrative offenses for participating in public events, often related…
    October 17, 20250Likes0CommentsShare
    ECHR decisions, EU legislation (important)

    CASE OF ANDREYEVSKAYA AND OTHERS v. RUSSIA

    Here's a breakdown of the European Court of Human Rights' decision in the case of Andreyevskaya and Others v. Russia: 1. **Essence of the Decision:** The European Court of Human Rights (ECtHR) ruled that Russia violated Article 11 (freedom of assembly) of the Convention for the Protection of Human Rights and Fundamental…
    October 17, 20250Likes0CommentsShare
    ECHR decisions, EU legislation (important)

    CASE OF M.S.L., TOV v. UKRAINE

    Here's a breakdown of the European Court of Human Rights' decision in the case of M.S.L., TOV v. Ukraine: 1. **Essence of the Decision:** The case concerns a Ukrainian company, M.S.L., TOV, which was subjected to economic sanctions, including the freezing of assets, by Ukraine between 2015 and 2018 under the Sanctions Act due…
    October 17, 20250Likes0CommentsShare
    ECHR decisions, EU legislation (important)

    CASE OF BASYUK AND OTHERS v. UKRAINE

    Here's a breakdown of the European Court of Human Rights' decision in the case of Basyuk and Others v. Ukraine: 1. **Essence of the Decision:** The case concerns complaints by eleven Ukrainian nationals who were denied salary arrears and related compensation from their former employer, a state-owned railway company, due to military activity…
    October 17, 20250Likes0CommentsShare
    Court practice (Ukraine)

    Review of Ukrainian Supreme Court’s decisions for 17/10/2025

    **Case No. 753/16824/18 dated 08/10/2025** 1. The subject of the dispute is compensation for damage caused by the death of a breadwinner, and moral damage caused to a minor child as a result of a traffic accident involving a military vehicle. 2. The court of cassation agreed with the conclusions of the courts of previous…
    October 17, 20250Likes0CommentsShare
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