Analytics

Criminal responsibility for tax evasion (Article 212 of the Criminal Code of Ukraine) – some aspects and amendments related to the new Criminal Procedural Code of Ukraine coming into force and respective amendments to the Tax Code of Ukraine 26 December, 2012    63407

Tax implications for the employees due to the usage of the company car on lease 25 December, 2012    6400

Is the problem of tax losses of previous years decided? Part II 19 November, 2012    11105

The new Double tax treaty between Cyprus and Ukraine was signed 13 November, 2012    12023

Customs authorities have a right to use every following method of assessment of customs value of goods if this value may not be assessed through the implementation of the previous method. In addition to that, customs authorities are obliged to prove the impossibility of implementation of every previous method, including impossibility of recognition of customs value presented by the declarant 08 November, 2012    7491

Peculiarities of the exemption from criminal liability under Part 4 of Article 212 of the Criminal Code of Ukraine 31 October, 2012    20552

“I do not know any other country than this …” 31 October, 2012    6053

Law On Amending the Land Code of Ukraine regarding acquisition of land ownership was adopted by the Parliament 10 October, 2012    16305

Depreciation of the expenses for independent creation of intangible assets by the Enterprise аccording to the Amendments to the Tax Code of Ukraine which entered into force on July 1, 2012 01 October, 2012    6633

Illegality of tax notification-decision made under the results of tax audit, set within the criminal proceedings before the sentence in such criminal case comes into force, is proved by the court of cassation 21 September, 2012    10486

Draft law on amending the Land Code of Ukraine regarding acquisition of land have passed the first reading in the parliament 19 September, 2012    8151

Arm’s length price as a method of filling the “gap”, i.e. the budget 06 September, 2012    8887

Contesting unlawful charge for violation of “180 days rule” when importing goods, paid in advance 29 August, 2012    6408

New mandatory requisite in the tax invoice “number and date of the customs declaration under which the customs clearance of goods imported into the customs territory of Ukraine was carried out” and the consequences of its introduction 16 August, 2012    12250

Limitations of interest accrued in favor of non-resident andeligible for deduction according to the Tax Code of Ukraine 13 August, 2012    7850

Annulment of VAT payer`s registration in view of missing at the registered office, non-confirming data on legal entity before the state registrar 09 August, 2012    6569

Amicable settlements in court disputes in respect of the tax losses of past periods: suggested practical measures and draft letter to the tax authorities with an offer of amicable settlement 26 July, 2012    7205

Computation of royalties to be considered when determining customs value under the new Customs Code of Ukraine 23 July, 2012    8431

State Tax Service is ready for amicable settlements in respect of the tax losses of previous years. Brief summary of the meeting with Mr.Klymenko, the Head of the State Tax Service. 05 July, 2012    11757

KM Partners law firm applied to the Presidential Administration of Ukraine and some other state authorities with a letter in which asks to consider the issues of compulsory quarterly declaring enterprises’ currence valuables outside of Ukraine. 21 June, 2012    6583

Changes regarding the liability for violation of legislation requirements on labour 14 June, 2012    5738

Regarding: the procedure of appealing the decisions, actions and inaction of customs authorities (their officials) under Chapter 4 of Section I of the new version of the Customs Code of Ukraine. 31 May, 2012    13182

Is the issue regarding the transfer of the negative amount of the object of taxation from the 1st quarter of 2011 to the 2nd quarter of 2011 solved?! Analysis of the provisions of the Law of Ukraine “On Amendments to the Tax Code of Ukraine on Improvement of Some Tax Rules” 31 May, 2012    9969

Customs declarations under the new Customs Code of Ukraine 23 May, 2012    34522

Draft Law “On sea ports of Ukraine” had been adopted 22 May, 2012    6607

Responsibility due to new version of Customs Code of Ukraine 18 May, 2012    14080

Risks connected with fixing salary of employees in foreign currency 08 May, 2012    11974

Employment agreement and establishment of labour relations in accordance with the Draft Labour Code 08 May, 2012    11045

Regarding National Classifier of Ukraine DK 009:2010 “Classification of Types of Economic Activity” 08 May, 2012    11745

Summarized results of the first stage of the draft regarding confirmation of the practical possibility of appealing the decisions of STS or SCSU, concluded by results of administrative appeal in the court. 06 April, 2012    7232

Review of the Draft Law “On sea ports of Ukraine” 06 April, 2012    7379

KM Partners law firm within the frames of its state activity begins rapid development of the new project “NO to 212 of the Criminal Code as a way of business pressure”. 06 April, 2012    7859

Remuneration of labour in accordance with the Draft Labour Code 28 February, 2012    8707

Regarding the Draft Labour Code 14 February, 2012    7254

Concerning postponement of introduction of liability for breach of personal data protection legislation 03 February, 2012    8578

Changes in the regulation of legal status of foreigners and stateless persons 10 January, 2012    7032

Liability for the violation of the labour legislation concerning the labour safety financing 30 November, 2011    6874

The new mandatory requisite of VAT invoice according to the latest amendments in the Tax Code (Legal Alert 2011-3) 12 August, 2011    12148

Concerning introduction of liability for breach of personal data protection legislation 29 June, 2011    7352

Concerning deduction of payments to individuals on agreement between the parties in accordance with the Tax Code (Legal Alert 2011-2) 13 January, 2011    7357

What VAT rate should be applied in accordance with the Tax Code? What rate should be applied for deduction of VAT credit? The risks and the necessity to obtain tax consultations (Legal Alert 2011-1) 12 January, 2011    26871

Application of the Decisions of the Supreme Court of Ukraine as precedents in litigations regarding value added tax 29 December, 2010    8714

Reflections on determining the costs taken into account when determining the object of taxation according to the new Tax Code 08 December, 2010    6635

Large taxpayers will be obliged to copy all the accounting for the tax authorities 25 November, 2010    5997

Tax Code – changes in administration of tax, what can be expected 24 November, 2010    6768

The president will sign Tax Code and then present a petition regarding changes. Can we believe in such project? 23 November, 2010    5946

Draft Tax Code 2.2. – administrative burden and opportunities for the pressure increase, protection of taxpayers decrease 12 November, 2010    5338

Risks related to adoption of the Tax Code, – documentary field unscheduled tax audits 04 October, 2010    7298

Approximation of tax accounting and bookkeeping in Draft Tax Code 04 October, 2010    9282

Regarding the definition of “royalty” term for the purposes of tax legislation, as well as for forming of the cost of royalties, paid to nonresidents (update of the Legal Alert 6, dated August 21, 2010) 22 September, 2010    6267