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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…

Review of the EU legislation for 24/12/2024

1. Amendment to EU Deforestation Regulation: The regulation extends the implementation timeline of deforestation-free product requirements by 12 months. The main application date moves to December 2025, with small businesses getting until June 2026. Country risk classifications will be done by June 2025, and the old Timber Regulation remains in force until December 2025. The…

Regulation (EU) 2024/3242 of the European Parliament and of the Council of 19 December 2024 amending Regulation (EU) 2020/2220 as regards specific measures under the European Agricultural Fund for Rural Development to provide additional assistance to Member States affected by natural disasters

This Regulation amends existing rules to provide emergency financial assistance through the European Agricultural Fund for Rural Development (EAFRD) to farmers, forest holders and rural businesses affected by natural disasters occurring from January 2024. The act introduces a new temporary support measure with simplified procedures and increased flexibility in fund allocation to help affected regions…

Regulation (EU) 2024/3236 of the European Parliament and of the Council of 19 December 2024 amending Regulations (EU) 2021/1057 and (EU) 2021/1058 as regards Regional Emergency Support to Reconstruction (RESTORE)

This Regulation establishes a temporary framework called RESTORE (Regional Emergency Support to Reconstruction) to provide immediate support to regions affected by natural disasters in the EU. It amends existing regulations on the European Social Fund Plus (ESF+) and European Regional Development Fund (ERDF) to enable quick financial assistance for reconstruction and social support in affected…

Regulation (EU) 2024/3234 of the European Parliament and of the Council of 19 December 2024 amending Regulation (EU) 2023/1115 as regards provisions relating to the date of application

This Regulation amends the EU Deforestation Regulation 2023/1115, which aims to prevent deforestation-linked products from entering the EU market. The key change is postponing the main application date by 12 months, from December 2024 to December 2025, to give stakeholders more time to prepare for compliance.The Regulation makes three main amendments to the original act:Changes…

Review of the EU legislation for 16/12/2024 – 23/12/2024

RESTORE Framework Regulation Creates an emergency support mechanism allowing use of up to 10% of ESF+ and ERDF funds for disaster response with 95% co-financing rate and 25% pre-financing. Covers infrastructure restoration, temporary work schemes up to 18 months, and basic assistance up to 6 months. Applies retroactively to disasters between January 2024-December 2025. Poultry Import…
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