{"id":4577,"date":"2025-01-27T09:01:58","date_gmt":"2025-01-27T07:01:58","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/01\/decision-of-the-second-senate-of-the-constitutional-court-of-ukraine-in-the-case-on-the-constitutional-complaint-of-the-limited-liability-company-geomax-resurs-regarding-the-compliance-with-the-co-3\/"},"modified":"2025-01-27T09:01:58","modified_gmt":"2025-01-27T07:01:58","slug":"decision-of-the-second-senate-of-the-constitutional-court-of-ukraine-in-the-case-on-the-constitutional-complaint-of-the-limited-liability-company-geomax-resurs-regarding-the-compliance-with-the-co-3","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/01\/decision-of-the-second-senate-of-the-constitutional-court-of-ukraine-in-the-case-on-the-constitutional-complaint-of-the-limited-liability-company-geomax-resurs-regarding-the-compliance-with-the-co-3\/","title":{"rendered":"Decision of the Second Senate of the Constitutional Court of Ukraine in the case on the constitutional complaint of the Limited Liability Company &#8220;Geomax-Resurs&#8221; regarding the compliance with the Constitution of Ukraine (constitutionality) of a specific provision of the second paragraph of subparagraph 14.1.212 of paragraph 14.1 of Article 14 of the Tax Code of Ukraine in the version of the Law of Ukraine &#8220;On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine Concerning Tax Reform&#8221; dated December 28, 2014 No. 71-VIII"},"content":{"rendered":"<p>Decision concerns the constitutionality of a provision in the Tax Code of Ukraine regarding excise tax on retail fuel sales, which was in effect from January 1, 2015. Structurally, the decision consists of an analysis of case circumstances, parties&#8217; positions, and an assessment of the challenged norm&#8217;s compliance with the principles of rule of law, legal certainty, and tax legislation stability.<\/p>\n<p>Key provisions of the decision:<\/p>\n<p>\u2022 The Constitutional Court of Ukraine found the provision on excise tax for retail fuel sales unconstitutional due to violation of the tax legislation stability principle<\/p>\n<p>\u2022 The law was adopted on 28.12.2014, published on 31.12.2014, and entered into force on 01.01.2015, which deprived taxpayers of the opportunity to adapt to changes<\/p>\n<p>\u2022 The absence of a transition period and comprehensive regulation of accounting procedures violated taxpayers&#8217; rights and the principle of legal certainty<\/p>\n<p><a href=\"https:\/\/zakon.rada.gov.ua\/go\/v003p710-25\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Decision concerns the constitutionality of a provision in the Tax Code of Ukraine regarding excise tax on retail fuel sales, which was in effect from January 1, 2015. Structurally, the decision consists of an analysis of case circumstances, parties&#8217; positions, and an assessment of the challenged norm&#8217;s compliance with the principles of rule of law,&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"pmpro_default_level":"","footnotes":""},"categories":[15,45],"tags":[],"class_list":["post-4577","post","type-post","status-publish","format-standard","hentry","category-ukrainian-legislation-general-en","category-ukrainian-legislation-important","pmpro-has-access"],"acf":{"patreon-level":0},"_links":{"self":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/4577","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/comments?post=4577"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/4577\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=4577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=4577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=4577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}