Subject of Dispute: Challenging the Investigating Judge's Ruling Refusing to Lift Property Seizure after Criminal Proceedings Closure.
The court was guided by the following key arguments: firstly, current criminal procedural legislation does not contain a clear prohibition on appealing investigating judge's rulings on property seizure after the completion of pre-trial investigation; secondly, the right to appeal…
Subject of Dispute: Recognition of Creditor Claims of PJSC "Ukrainian Innovation Company" against LLC "Mykolaiv Business Center "Oleksandrivskyi" in the Bankruptcy Case for the Amount of 20,084,721.33 UAH.
Main Arguments of the Court:
The court established that PJSC "Ukrinbank" and PJSC "Ukrainian Innovation Company" are the same legal entity, despite the change in name. Previous courts prematurely…
Subject of Dispute: Recognition as Unlawful and Cancellation of a Tax Notification-Decision on Accrual of Real Estate Tax for an Industrial Complex.
Main Arguments of the Court: The Supreme Court considers that previous judicial instances incorrectly applied the norm on exemption from taxation of industrial buildings. The Court emphasized that for obtaining the tax benefit, merely…
Here is the translation:
1. Subject of Dispute: Challenging a tax notification-decision on imposing penalties for late payment of rental fee for oil.
2. Main Arguments of the Court:
- Provisions of paragraph 87.9 of Article 87 of the Tax Code of Ukraine cannot be applied to legal relations that arose before 01.01.2011
- At the time of the…
Subject of Dispute: Possibility of Reviewing an Investigating Judge's Ruling on Permit for Special Pre-trial Investigation Based on Newly Discovered Circumstances.
Main Arguments of the Court:
1. Review based on newly discovered circumstances is an extraordinary procedure applied in exceptional cases.
2. Not all investigating judge's rulings can be reviewed, only those that create significant restrictions on a…
Analysis of the Court Decision:
1. Subject of Dispute: Imposing subsidiary liability on the founder of LLC "PROBILD" in the bankruptcy case for the amount of 1,022,909.00 UAH.
2. Main Arguments of the Court: The Supreme Court considers that the appellate court unjustifiably suspended the proceedings due to the defendant's service in the Armed Forces of Ukraine.…
Subject of Dispute: Closure of Criminal Proceedings in a Case Involving Economic Crimes and Money Laundering.
Main Arguments of the Court: The Supreme Court established that the courts of previous instances incorrectly applied procedural norms when closing the criminal case. First, for criminal proceedings initiated before March 16, 2018, the extension of pre-trial investigation terms falls…
Subject of Dispute: Review of a Judicial Decision Regarding a Person Who Committed a Robbery During Martial Law.
Main Arguments of the Court: The Supreme Court drew attention to the improper substantiation by lower courts of Articles 69 and 75 of the Criminal Code of Ukraine. The Court emphasized that mitigation of punishment requires the presence…
Analysis of the Court Decision:
1. Subject of Dispute: Closure of criminal proceedings against three Ukrposhta employees suspected of misappropriating funds totaling 711,354.16 UAH.
2. Key Court Arguments:
The Supreme Court deviated from previous judicial practice and established that the period from the moment of issuing a resolution to close criminal proceedings to the moment of its cancellation…
Subject of Dispute: Challenging a Court Decision Due to Violation of Territorial Jurisdiction Rules in a Criminal Case Involving Attempted Murder.
Main Arguments of the Court: First, determining jurisdiction is not always obvious before the case review begins. Second, if a jurisdictional violation is discovered after the judicial process has started, this is not an automatic…
Key Changes in Legislation:
1. Border Crossing Rules Modified - Expanded List of Persons Eligible to Leave Ukraine, Particularly for Relatives of Fallen Defenders. Clarified List of Documents and Procedure for Confirming Exit Rights.
2. New Mechanism of State Support for Military Vehicle Manufacturers Introduced - Requirement of Production Localization in Ukraine of at Least 50% Established…
Essence of the Law:
The law expands the capabilities of educational institutions to provide rehabilitation services not only to persons with special educational needs, but also to servicemen, war veterans, and persons with special merits before the Motherland. Special attention is paid to special schools, which can now provide rehabilitation assistance to persons with visual and…
Essence of the Law:
The Law introduces amendments to the Tax Code of Ukraine to stimulate charitable activities during martial law. The main innovations concern taxation of charitable assistance and donations, as well as establishing new limits for tax exemption.
Structure and Main Provisions:
1. The procedure for tax exemption of charitable donations received by individuals conducting public…
Resolution Essence:
The document establishes a mechanism for state support of Ukrainian manufacturers of trucks and chassis for military equipment. The key requirement is that production localization in Ukraine must be at least 50%. The resolution is aimed at developing the domestic defense-industrial complex and providing the army with Ukrainian-made equipment.
Structure and Main Provisions:
1. Conditions for…
Essence of Changes:
The resolution amends the Regulation on the United24 portal, clarifying the mechanism for collecting charitable contributions for military units, particularly within the "Drone Line" project. The main focus of the changes is to streamline the process of fundraising for the procurement of unmanned systems and tactical-level radio-electronic warfare means.
Structure and Main Provisions:
1. Specific…
Essence of the Act:
The resolution regulates the process of transferring design documentation for scaling up the production of weapons and military equipment under martial law. The document defines the mechanism for transferring documentation to domestic manufacturers to increase the production volumes of weapons, equipment, and ammunition. This allows for engaging additional production capacities when existing…
Essence of Changes:
The Resolution amends the Rules for Crossing the State Border by Ukrainian Citizens during Martial Law. The main focus is clarifying the list of persons entitled to exit Ukraine and the documents confirming such right. Special attention is paid to relatives of fallen defenders of Ukraine.
Structure and Main Provisions:
1. Detailed right to cross…
Essence of Changes:
The resolution amends the provisions of the Center for Recruiting Foreigners and Stateless Persons, changing its subordination and optimizing the procedure for recruiting foreigners for military service. The Center transitions to direct subordination to the Ministry of Defense of Ukraine instead of the Armed Forces. The procedure for initial candidate screening is simplified…
Essence of Changes:
The resolution amends the procedure for granting combatant status to persons who cooperated with resistance forces in occupied territories. The main changes concern expanding the circle of persons who can receive this status and clarifying the procedure for its granting. In particular, the status can now be obtained by persons who were in…