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    Court practice (Ukraine)

    Review of Ukrainian Supreme Court’s decisions for 20/10/2025

    Case No. 991/7181/25 dated July 22, 2025 1. The subject matter of the dispute is the approval of a plea agreement between the prosecutor and the accused in criminal proceedings regarding corruption crimes related to the embezzlement of funds from a state enterprise and official forgery. 2. The court, in approving the plea agreement, was guided by…
    October 20, 20250Likes0CommentsShare
    Court practice (Ukraine), EU legislation (important)

    Case No. 489/6074/23 dated 08/10/2025

    1. The subject of the dispute is the employee's right to receive payments upon dismissal, namely compensation for unused vacation, severance pay, and average earnings for the delay in settlement. 2. The court of cassation upheld the decision of the appellate court, emphasizing that the payment of average earnings under Article 117 of the…
    October 20, 20250Likes0CommentsShare
    Court practice (Ukraine)

    Review of Ukrainian Supreme Court’s decisions for 19/10/2025

    [https://reyestr.court.gov.ua/Review/131000769](https://reyestr.court.gov.ua/Review/131000769) **Case No. 824/54/24 dated 09/10/2025** 1. The subject of the dispute is an appeal against the appellate court's ruling refusing to review, based on newly discovered circumstances, the decision to set aside the decision of the International Commercial Arbitration Court regarding the recovery from IZOP-K company in favor of the Ministry of Defense of Ukraine…
    October 19, 20250Likes0CommentsShare
    Court practice (Ukraine), EU legislation (important)

    Case No. 910/14587/22 dated 07/10/2025

    1. The subject of the dispute is the recognition of the parking site operation agreement between an individual entrepreneur and a communal enterprise as concluded for a new term. 2. The court of cassation overturned the decision of the appellate court, which refused to satisfy the claim, citing the fact that the parking site operation agreement…
    October 19, 20250Likes0CommentsShare
    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
    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
    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
    Court practice (Ukraine), EU legislation (important)

    Case No. 306/818/24 dated 01/10/2025

    1. The subject of the dispute is an individual's claim against a bank for the return of a bank deposit and accrued interest under bank deposit agreements. 2. The courts of previous instances dismissed the claim, reasoning that the bank deposit agreements provided by the plaintiff do not comply with the current form of the agreement,…
    October 17, 20250Likes0CommentsShare
    Court practice (Ukraine), EU legislation (important)

    Case No. 909/496/24 dated 13/10/2025

    1. The subject of the dispute is the application of JSC "Ukrtelecom" for the recovery from Individual Entrepreneur Hoya M.I. of expenses for professional legal assistance incurred in connection with the cassation proceedings in the case of recovery of damages and transfer of the rights and obligations of the lessee. 2. The court partially satisfied the…
    October 17, 20250Likes0CommentsShare
    Court practice (Ukraine), EU legislation (important)

    Case No. 760/10621/24 dated 09/10/2025

    1. The subject of the dispute is the application of PERSON_1 for his appointment as a second guardian over his incapacitated sister. 2. The courts of the first and appellate instances refused to satisfy the application, citing the lack of evidence of the impossibility of the incapacitated person's mother to perform the duties of a guardian,…
    October 17, 20250Likes0CommentsShare
    Ukrainian law bills

    Draft Law on Amendments to the Law of Ukraine “On Burial and Funeral Affairs”

    Analysis of the Draft Law of Ukraine "On Amendments to the Law of Ukraine "On Burial and Funeral Affairs"" Analysis of the Draft Law of Ukraine "On Amendments to the Law of Ukraine "On Burial and Funeral Affairs"" Essence of the draft law This draft law introduces amendments to the current Law of Ukraine "On Burial…
    October 17, 20250Likes0CommentsShare
    Ukrainian law bills

    **Overview of Draft Laws as of 17/10/2025**

    4 bills registered: 13450/P2 Draft Resolution on Adoption as a Basis of the Draft Law of Ukraine on Infrastructure Projects in the Energy Sector That Are of Public Interest Subject of Initiative: Member of Parliament of Ukraine 14124 Draft Law on Amendments to the Criminal Code of Ukraine Regarding Strengthening Liability for Committing Crimes Against Minors Subject of Initiative:…
    October 17, 20250Likes0CommentsShare
    Ukrainian legislation (detailed)

    Review of Ukrainian legislation for 17/10/2025

    Digest of Ukrainian Legislation Decree of the President of Ukraine on Amendments to the List of Positions That Can Be Held by Military Personnel The list of positions that can be held by military personnel has been amended, adding the position of Head of the Odesa City Military Administration. Now, this position can be held by…
    October 17, 20250Likes0CommentsShare
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