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Case No. 240/10179/19 dated 02/04/2025

Subject of Dispute: Recognition as Unlawful and Cancellation of the Controlling Body's Requirement for Payment of Unified Social Contribution by an Individual Entrepreneur Who is Not Actually Conducting Entrepreneurial Activity. Main Court Arguments: The Supreme Court established that the entrepreneur's certificate was declared invalid in 2013 due to non-submission of a registration card for inclusion of…

Case No. 810/5645/14 dated 02/04/2025

Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notifications-Decisions Issued by the Main Directorate of the State Tax Service in Kyiv Oblast Regarding LLC "Rompas" Following the Results of an Unscheduled On-Site Documentary Inspection. Main Arguments of the Court: 1. The court established the validity of economic transactions between LLC "Rompas" and LLC "Torenia", as…

Case No. 280/9319/23 dated 02/04/2025

Here is the translation of the legal analysis: 1. Subject of Dispute: Challenging tax notifications-decisions issued by the controlling authority regarding an individual entrepreneur in connection with violations during a documentary inspection. 2. Main Arguments of the Court: The court did not accept the entrepreneur's arguments about the impossibility of providing documents due to occupation of territories. It…

Draft Law on Ensuring Traceability of Aquatic Biological Resources and/or Products Produced from Aquatic Biological Resources

Analysis of the Draft Law: Unfortunately, I cannot provide an analysis without the text of the draft law. Please try uploading the document again or provide the text of the draft law for analysis. Analysis of Documents: Analysis of the Document for the Draft Law on Sustainable Development of Aquatic Bioresources Author's Position: The document's author supports the draft…

Review of Draft Laws as of 10/04/2025 1. Draft Law No. 1234 “On Amendments to the Tax Code of Ukraine” Purpose: Simplification of tax administration procedures and reduction of tax burden on small and medium-sized enterprises. Key provisions: – Reduction of tax rates for small businesses – Simplification of tax reporting procedures – Introduction of additional tax incentives for innovative enterprises 2. Draft Law No. 5678 “On Environmental Protection and Sustainable Development” Purpose: Strengthening environmental regulations and promoting sustainable economic development. Key provisions: – Establishment of stricter environmental standards – Introduction of economic incentives for green technologies – Regulation of waste management and recycling processes 3. Draft Law No. 9012 “On Digital Economy and Cybersecurity” Purpose: Regulation of digital economy relations and enhancement of cybersecurity measures. Key provisions: – Legal framework for cryptocurrency and blockchain technologies – Regulation of digital platforms and online services – Strengthening cybersecurity protection mechanisms Preliminary expert assessment: Requires detailed analysis and potential amendments before final consideration.

8 Draft Laws Registered: 13114/П Draft Resolution on Accepting as a Basis the Draft Law of Ukraine on Amendments to the Law of Ukraine "On Judicial System and Status of Judges" Regarding Certain Issues of Judicial Appointment Competition Initiator: People's Deputy of Ukraine 12376/П Draft Resolution on Accepting as a Basis the Draft Law of Ukraine on Amendments…

Review of Ukrainian legislation for 10/04/2025

Legislative Changes Digest: A new procedure for creating special groups in kindergartens for children with special educational needs has been approved. Clear requirements for group size (6-12 children) have been established, with mandatory development of individual development programs and the introduction of a teacher assistant position. Changes have been made to the procedure for providing state support…

On Approval of Amendments to the Procedure for Preparing Budget Reporting by Budget Funds Managers and Recipients, Reporting by Compulsory State Social and Pension Insurance Funds

The essence of the order is to amend the procedure for compiling budget reporting by budget funds administrators and recipients. The main changes concern the reporting forms for the receipt and use of special fund funds, clarification of the procedure for reflecting operations and detailing of reporting forms. Structure of changes: 1. Updating of reporting forms (No.…

On Approval of Amendments to the Instruction on Providing Residential Premises to Servicemembers of the Main Intelligence Directorate of the Ministry of Defense of Ukraine and Their Family Members

TRANSLATION OF THE DOCUMENT: Document Essence: The order introduces amendments to the Instruction on Housing Provision for Military Personnel of the Main Intelligence Directorate of the Ministry of Defense and their families. Key innovations relate to providing one-time targeted housing assistance to Heroes of Ukraine, clarifying the procedure for service housing distribution, and the possibility of obtaining…

On Amendments to the Order of the Ministry of Finance of Ukraine dated February 10, 2025 No. 85

Translation: Essence of the Order: This is a technical order that amends the forms of budget reporting. The main changes relate to the numbering and names of reporting forms submitted by budget funds managers and social insurance funds. The terminology is also clarified - "funds" is replaced with "revenues" in the relevant forms. Structure: 1. Amendments are made to…

On Amendments to the List of Positions of Officer Corps of the National Guard of Ukraine and Corresponding Highest Military Ranks

Translation: Essence of the Order: The order amends the List of Officer Positions in the National Guard of Ukraine by supplementing it with a new Section III "Management of Operational-Tactical Formation - Corps". The document establishes correspondence between positions in the corps and the maximum military ranks of officers. Structure and Changes: - A new Section III has been…

On Approval of the Procedure for Appointment and Payment of One-Time Monetary Assistance in Case of Death or Disability of Ordinary and Supervisory Staff of the State Criminal Enforcement Service

Law Essence: The document defines the procedure for appointing and paying a one-time monetary assistance in case of death, demise, or disability of employees of the State Criminal-Executive Service. It establishes payment amounts depending on circumstances (from 70 to 750 subsistence minimums), the circle of persons entitled to receive assistance, and the procedure for its registration. Structure…

On Authorizing the Minister of Finance to Sign the Subscription Instrument for Cash Payment of Additional Shares of the International Finance Corporation

(as it relates to Ukraine's international financial obligations) 1. Essence of the Act: The Order authorizes the Minister of Finance of Ukraine, Serhii Marchenko, to sign documents regarding Ukraine's purchase of additional shares of the International Finance Corporation (IFC). This is carried out in accordance with two IFC Board of Governors resolutions from 2020 on increasing the…

Some Issues of Directing Special Fund Funds of the State Budget in 2025

Essence of the Order: This is an order of the Cabinet of Ministers of Ukraine on the redistribution of 128.064 million UAH from the special fund of the state budget from the State Geological and Subsoil Service to the Ministry of Defense. The funds are directed to the formation of army corps within the Armed Forces…

Some Issues of Maintaining Unified Registries of Licensees for Production and Circulation of Ethyl Alcohol, Spirit Distillates, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials and Liquids Used in Electronic Cigarettes, Licensees and Fuel Circulation Locations

Here is the translation of the analysis: 1. Essence of the Law: The Resolution approves the procedure for maintaining unified registries of licensees for the production and circulation of alcohol, alcoholic beverages, tobacco products, and fuel. The document defines the procedure for creating and maintaining registries, the mechanism for including/excluding economic entities, and the forms of applications…
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