Author: Rolan Bondarets

On October 30, the President of Ukraine Petro Poroshenko signed the Law "On ratification of Protocols No.15 and No.16 to the Convention for the Protection of Human Rights and Fundamental Freedoms" adopted by the Parliament on October 5. In accordance with Protocol No.15, the period for applying to the European Court of Human Rights is reduced from 6 to 4 months after the final decision of the national court. The document also provides for the abolition of the age limit for holding the position of a judge of the ECHR. The changes introduced by Protocol No.16 consist in providing the Supreme Court of Ukraine with an opportunity to apply to the ECHR for an advisory opinion on the matters of interpretation or application of the European Convention on Human Rights before making a decision on a particular...

The State Regulatory Service of Ukraine, in cooperation with the Ministry of Economic Development and Trade of Ukraine and with the support of the Office of Effective Regulation (BRDO), have launched a pilot module for planning activities of state control of IAS SSC. With its help, the draft of Implementation Plan of the comprehensive measures of state supervision (control) for 2018 (hereinafter - the Plan) has been formed in accordance with the proposals of the supervisory bodies. The official site of the pilot module for planning the measures of state supervision (control) IAS SSC provides an opportunity to check whether a particular business entity is included in the draft plan for the next year. It is available at the following link: http://www.ias.brdo.com.ua. You can find an interested enterprise by its name or by the code of the USREOU. It is important to note that you can refuse from the implementation of a comprehensive planned measure of state supervision (control), by writing to the SRS. In this case, the inspection of business entity will be held according to the individual annual plans of the supervisory bodies. The planned activities are carried out in...

On October 23, the Draft Order of the Ministry of Finance of Ukraine “On Approval of changes in the Criteria for risk assessment sufficient to stop the registration of the tax invoice/adjustment calculation in the Unified Register of Tax Invoices” was published. According to the explanatory memorandum, the Draft Order has been designed to provide the compliance with the rights, legitimate interests and equal conditions of taxpayers in applying the provisions of the TCU in case of "blocking", as well as to improve the criteria for monitoring the TI and CA, implemented by the SFS. What are the key innovations? First, two new criteria have been added to the list of criteria: availability of court judgment against an official or persons of business entity under articles 205, 212 of the CCU; AC compiled by the supplier of goods/services to the TI drawn up on the recipient - VAT payer if there is a change in the cost of goods/services more than twice and/or a change in the nomenclature of goods/services (for the codes of goods according to the UCG EEA, the change of the first four digits of the code, and for service codes in accordance with the State Classification of...

On October 4, 2017, from 10-00 a.m. to 1-00 p.m., in the premises of the Supreme Administrative Court of Ukraine, a round table was held on the topic "Current problems of administrative law in tax disputes". The event was held in the format of reports on specific topics. At the meeting, the attention was focused on who should nevertheless act as a respondent in the disputes related to the refusal in the registration of tax bills, and what requirements the statements of claim should contain for effective protection of the violated right. In addition, it was noted that the provisions of by-laws adopted by the Cabinet of Ministers of Ukraine and the Ministry of Finance of Ukraine are not fully in line with the norms of the Tax Code of Ukraine, which regulate the issues of suspension of the registration of tax invoices. The opinion was expressed (which is difficult to disagree) that the introduction of an automatic blocking of the tax bills, in fact, repeated the idea of ​​unilateral termination of agreements "on the recognition of electronic documents", which the fiscal authorities used for the refusal in the registration of the tax bills. In addition, the aspect of proof in...

Within the framework of the judicial reform, the Verkhovna Rada of Ukraine adopted the new Economic Procedure Code, the Civil Procedure Code and Code of Administrative Court Procedure. We remind that the innovations were initiated by Peter Poroshenko even in spring. The new procedural legislation regulates such aspects of the Ukrainian legal proceedings as intervention, change of the subject or grounds for the claim, the composition of the court during the examination of the case on newly discovered circumstances, the clear stages of the trial and the deadlines for the filing of evidence are fixed, reasonable restrictions on the possibility of postponement of the consideration and suspension of the proceedings on the case are set, etc. The participants in the case will be required to state their position in it in the procedural documents specified by law, namely in the claim, withdrawal, response to the withdrawal and denial, submitting them to the court within the time limits specified by law or court. The consequences of non-observance of the terms for submission or concealment of evidence will be their subsequent non-acceptance by the court and the application of means of...

The Ministry of Finance of Ukraine has developed a solution that will improve the operation of the system of registration suspension of the TI and it will allow to avoid blocking of the TI of the real sector of the economy. The innovation mainly relates to the agricultural sector, since the increase in the percentage of "blockages" has been recorded in it recently. We remind that since July 1, the system of automated registration of tax invoices has begun to work in full force, designed to prevent billions of twists with VAT and to counter the receipt of tax credits by the unscrupulous payers. However, the practice shows that due to inadequate operation of the system, the honest Ukrainian business sometimes suffers. According to the results of daily monitoring of the system's operation in the context of different branches, the Ministry of Finance discovered a significant increase in the number of suspended tax invoices of the payers of the real sector in the sphere of agriculture, forestry and fisheries. In June 2017, the share of the invoices issued in this industry was 5% of the total number of suspended TI/ AC, in July - 18%, and in August - 29%. After holding a series of...