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Case No. 640/875/19 dated 20/12/2024

The court, in rendering its decision, was guided by the fact that the restriction on the payment of one-time financial assistance only within two years after the initial determination of disability is contrary to the Constitution of Ukraine. The court noted that after this norm was declared unconstitutional by the Constitutional Court of Ukraine, it…

Review of the EU legislation for 28/12/2024

Review of Three Major EU Regulations 1. Customs Duty Suspension Regulation: Updates the EU's duty relief system by suspending import duties on products with insufficient EU production. Introduces new product categories and partial duty suspensions, particularly for battery production materials until 2025. Contains detailed lists of products with specific CN codes, TARIC codes, and duty…

Commission Delegated Regulation (EU) 2024/3214 of 16 October 2024 amending Regulation (EU) 2015/757 of the European Parliament and of the Council as regards the rules for the monitoring of greenhouse gas emissions from offshore ships and the zero-rating of sustainable fuels

This Regulation amends the EU rules for monitoring greenhouse gas emissions from maritime transport by including offshore ships and updating provisions for sustainable fuels. It extends monitoring requirements to a wide range of offshore vessels and establishes specific rules for zero-rating of sustainable fuels in maritime transport.The Regulation consists of two main amendments to Regulation…

Case No. 240/1692/24 dated 20/12/2024

The court was guided by the fact that although the legislator formally implemented the decision of the Constitutional Court dated 07.04.2021 by establishing new pension sizes in Law No. 1584-IX, these sizes are significantly lower than those previously guaranteed by the earlier version of the law. Therefore, the provisions of Law No. 796-XII in the…

Review of the EU legislation for 27/12/2024

First Act - Customs Duty Suspensions The regulation modifies the EU's customs duty system by introducing new suspensions and revising existing ones for agricultural and industrial products. The changes apply where EU production cannot meet market demand. The regulation includes: Complete elimination of customs duties for specific products with insufficient EU production Special partial duty suspensions…

Commission Delegated Regulation (EU) 2024/3214 of 16 October 2024 amending Regulation (EU) 2015/757 of the European Parliament and of the Council as regards the rules for the monitoring of greenhouse gas emissions from offshore ships and the zero-rating of sustainable fuels

This Regulation amends the EU rules for monitoring greenhouse gas emissions from maritime transport by including offshore ships and updating provisions for sustainable fuels. It extends monitoring requirements to a wide range of offshore vessels and establishes specific rules for zero-rating of sustainable fuels in maritime transport.The Regulation consists of two main amendments to Regulation…

Council Regulation (EU) 2024/3211 of 16 December 2024 amending Regulation (EU) 2021/2278 suspending the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013 of the European Parliament and of the Council on certain agricultural and industrial products

Overview The regulation modifies the EU's customs duty suspension system for various agricultural and industrial products where EU production is insufficient to meet demand. It updates the list of products eligible for duty relief, introduces new suspensions, and revises existing ones to ensure adequate supply of essential goods in the EU market. The changes aim…

Case No. 160/6138/24 dated 20/12/2024

Subject of the dispute is challenging a tax notification-decision on accrual of penalties for violation of settlement terms in foreign economic activity during goods import. The court concluded that the tax authority incorrectly determined the day of debt occurrence for penalty calculation. Specifically, the day of debt occurrence in import operations is the day when…

Case No. 640/11298/20 dated 19/12/2024

The court was guided by the fact that the restriction on the payment of assistance only within two years after the initial establishment of disability contradicts the Constitution of Ukraine, which is confirmed by the Decision of the Constitutional Court. The court also took into account that the plaintiff had an initial establishment of disability…
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