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“It is worse than a crime; it is a mistake”

author: Alexander Minin

02 August, 2024 Newsletters

Draft Law No. 11416 introduces a number of new taxes. And don’t be confused by the fact that this is not formally happening, because we are talking, in particular (though not exclusively) about the “old friend” – the military fee. In this regard, changes are made only to paragraph 16-1 of Subsection 10 of the Transitional Provisions of the Tax Code of Ukraine.

In this article, there are considerations on the following issues:

  • Introduction of new taxes contrary to the provisions of the Tax Code.
  • The effect of the proposed changes is not limited to the time of martial law.
  • Are some of the changes based on Oleg Tsarev’s “developments”?
  • The legal technique is imperfect, there are possibilities for ambiguous interpretation, and disputes on a number of key points are quite possible.
  • Are there any alternatives?
  • Have the proposals been properly studied and will they actually lead to a loss of revenue rather than an increase (e.g. the new car tax)?
  • Should those who negligently prepare proposals or deliberately mislead legislators in order to “push through” proposals be held accountable?

The full version of the article is available in Ukrainian by the link.

Kind regards,

© WTS Consulting LLC, 2024

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