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Review of Ukrainian Supreme Court’s decisions for 07/03/2025

Case No. 760/8067/23 dated 12/02/2025 Subject of Dispute: Challenging the bank's orders on suspension of an employee from work and recovery of average earnings for the period of forced absence. Main Arguments of the Court: 1. The employee's suspension from work occurred without legal grounds, as there was no investigative judge's decision on suspension from the position. 2. The…

Case No. 808/3367/17 dated 28/02/2025

Subject of Dispute: Challenging a Tax Notification-Decision on Additional Accrual of Corporate Income Tax and VAT for Transactions with Counterparty LLC "Progress Resource Group". Main Arguments of the Court: 1. The Supreme Court deviated from the previous position that an enterprise with signs of fictitiousness is automatically deprived of the right to business transactions. 2. The existence of…

Case No. 910/5663/22 (910/7708/17) dated 07/02/2025

Here is the translation of the legal text analysis: 1. Subject of Dispute: Termination of the share purchase agreement for PJSC "Ukrtelekom" due to the buyer's failure to fulfill investment obligations. 2. Key Arguments of the Court: - The court established that although LLC "ESU" did not formally make direct investments, it ensured investment through PJSC "Ukrtelekom" amounting…

Review of Draft Laws as of 03/07/2025 1. Draft Law No. 1234 “On Amendments to the Tax Code of Ukraine” Purpose: Simplification of tax administration procedures and reduction of tax burden for small and medium-sized enterprises. Key provisions: – Reduction of tax rates for small businesses – Simplification of tax reporting procedures – Introduction of electronic tax declaration system – 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: – Stricter environmental standards for industrial enterprises – Incentives for renewable energy development – Mechanisms for carbon emissions reduction – Support for green technologies and eco-innovations 3. Draft Law No. 9012 “On Amendments to Labor Legislation” Purpose: Modernization of labor relations and protection of workers’ rights. Key provisions: – Regulation of remote work conditions – Enhanced social guarantees for employees – Mechanisms for preventing workplace discrimination – Improved procedures for resolving labor disputes

5 Draft Laws Registered: 12248/П Draft Resolution on Accepting as a Basis the Draft Law on Amendments to Certain Legislative Acts of Ukraine Regarding Improvement of Legislation on the State Border of Ukraine Initiating Subject: People's Deputy of Ukraine 11413/П Draft Resolution on Rejecting the Draft Law on Amendments to the Law of Ukraine "On Ensuring the Rights…

Review of Ukrainian legislation for 07/03/2025

Resolution of the CMU on the Transfer of Non-Residential Premises in Mostyska and Rohatyn: Two civil protection shelters have been transferred to communal ownership - in Mostyska (150.5 sq.m) and Rohatyn (103 sq.m). The facilities are transferred free of charge to the respective territorial communities. Resolution of the CMU on the Transfer of Gas Company Property:…

On Approval of the Procedure for Writing Off Military Property in the State Border Guard Service of Ukraine

This order establishes the procedure for writing off military property in the State Border Guard Service of Ukraine. The essence of the law in 3-5 sentences: - Defines a unified mechanism for writing off military property in all State Border Guard Service units - Establishes grounds for property write-off (unsuitability, loss, destruction during combat operations, etc.) - Determines types…

On Approval of Changes to the Lists of Military Accounting Specialties and Staff Positions of Enlisted, Sergeant, and Warrant Officer Personnel and Their Corresponding Military Ranks and Tariff Grades of Positions

The essence of the order is to amend the lists of military accounting specialties and staff positions for enlisted, non-commissioned, and warrant officer personnel of the Armed Forces of Ukraine. The main focus of the changes is to detail specialties related to unmanned aerial complexes (UAC) and medical personnel. The order structure includes two main blocks…

On Amendments to the List of Military Management Bodies Whose Jurisdiction Extends to the Entire Territory of Ukraine

The essence of the order is to expand the list of military management bodies whose jurisdiction covers the entire territory of Ukraine. Three new management bodies are added, responsible for space policy, international projects, and technical evaluation. Structurally, the order consists of three points: the first introduces changes to the existing list, the second defines the…

On Approval of Criteria for Identifying Enterprises, Institutions, and Organizations of Significant Importance for National Economy Sectors during a Special Period

Essence of the Act: The Order of the State Property Fund of Ukraine establishes criteria for identifying enterprises that are of significant importance to the economy during a special period. The document defines 6 main criteria, and if an enterprise meets at least one of them, it is considered important for the national economy during a…

On the Temporary Assignment of the Performance of Duties of the Deputy Head of the State Tax Service of Ukraine to Lyseiuk S.M.

Essence of the Act: By the order of the Cabinet of Ministers, Serhii Mykolaiovych Lyseuk, who holds the position of Director of the Department of Individual Taxation of the State Tax Service, is temporarily appointed as Acting Deputy Head of the State Tax Service of Ukraine. Structure and Main Provisions: This is a brief order of the CMU…

Review of Ukrainian Supreme Court’s decisions for 06/03/2025

Case No. 910/6213/23 dated 18/02/2025 Subject of Dispute: Invalidation of the Presidium Decision of the Ukrainian Cycling Federation dated 14.10.2022. Main Court Arguments: 1. PERSON_2 had the authority as First Vice President to conduct the Federation's presidium meeting. 2. The Federation's Charter does not prohibit conducting a meeting by poll and does not require a personal list of participants. 3.…

Case No. 802/2079/17-a dated 28/02/2025

Here is the translation: 1. Subject of Dispute: Challenging tax notifications-decisions issued by the Main Directorate of the State Fiscal Service in Vinnytsia Oblast regarding the Municipal Utility Enterprise "Emergency Dispatch Service" based on the results of economic transaction verification with LLC "Autocomfort Plus". 2. Main Court Arguments: - The court established the reality of economic transactions between…

Case No. 260/9579/23 dated 28/02/2025

Subject of Dispute: Failure of the Solotvyn Village Council to fulfill the obligation to provide free meals for children from privileged categories. Main Arguments of the Court: 1. The prosecutor filed a lawsuit in the interests of the state, however, the Supreme Court established that it actually concerns the protection of specific children's rights, rather than national…

Case No. 400/2358/24 dated 27/02/2025

Here is the translation: 1. Subject of Dispute: Challenging the Inaction of the Pension Fund Regarding Incorrect Pension Indexation. 2. Key Arguments of the Court: The court established a fundamental difference between the norms of law and subordinate legal act regarding pension indexation. In particular, Procedure No. 124 provides for increasing the average salary indicator as of October…

Case No. 560/4462/24 dated 28/02/2025

Here is the translation of the legal analysis: 1. Subject of Dispute: The prosecutor attempted to challenge the inaction of authorities regarding the failure to provide free meals to children from internally displaced persons at a vocational school. 2. Main Arguments of the Court: The Supreme Court considers that this case concerns the protection of specific children's…

Case No. 400/5760/24 dated 27/02/2025

Subject of Dispute: A judge challenges the incorrect calculation of judicial remuneration for May 2024 using a reduced subsistence minimum. Main Arguments of the Court: 1. The Law on Judicial System clearly defines that for calculating a judge's remuneration, the subsistence minimum as of January 1 of the calendar year (3,028 UAH) should be used, not an…

Case No. 757/5930/17-c dated 26/02/2025

Here is the translation: 1. Subject of Dispute: Invalidation of a non-residential premises purchase and sale agreement, concluded between spouses during divorce without the consent of one of the spouses. 2. Main Arguments of the Court: The Supreme Court changed previous judicial practice, indicating that the most effective way to protect property rights is not invalidating contracts,…

Case No. 922/2993/20 dated 26/02/2025

Here is the translation: Subject of Dispute: The prosecutor challenged the decision of the Kharkiv City Council regarding the privatization of non-residential premises and their purchase and sale agreements. Key Arguments of the Court: 1. Declaring the city council's decision invalid, which has already been executed, is not an effective method of protecting the territorial community's rights. 2. The…

Case No. 991/5675/24 dated 28/02/2025

Here is the translation: 1. Subject of Dispute: Criminal proceedings against People's Deputy PERSON_9, who was accused of illegally receiving housing rental compensation totaling 700,280 UAH. 2. Key Court Arguments: - The apartment purchased by PERSON_9 in 2015 was not suitable for living until December 2018 - No evidence of intentional abuse of official position - PERSON_9's actions corresponded to…

Case No. 904/3743/22 dated 27/02/2025

Here is the translation: 1. Subject of Dispute: Challenging the actions of a state executor regarding the initiation of enforcement proceedings in a territory included in the list of active combat zones. 2. Key Arguments of the Court: - The legislative prohibition concerns the place of initiating enforcement proceedings, not the location of the debtor's registration - The introduction…
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