Analytics

Thresholds of criminal liability under Article 212 of the Criminal Code of Ukraine in 2024 05 December, 2023    10789

An attempt to cancel “amendments of Lozovyi”– business, stand by! 14 November, 2023    1608

Important transfer pricing court practice: the cassation appeal of the tax office has been (partially) satisfied again by the Supreme Court – why is the case important and what significant nuances have not been taken into account? 13 November, 2023    2064

Difficulties or opportunities: an exemption from fines and penalties in case of payment of calculated tax liability amount within 30 calendar days after receipt of the tax notification-decision under subpara. 69.37 para. 69 of Sub-section 10 Section XX “Transitional Provisions” of the Tax Code of Ukraine 03 November, 2023    3170

Terms of pre-trial investigation in wartime: has the Law No. 3341-IX dotted the i’s and crossed the t’s? 11 October, 2023    36056

Forced alienation of a vehicle during martial law instead of temporary seizure for use during mobilization: features of disputes regarding such alienation 10 October, 2023    1603

From October 18, 2023, registration of all legal entities in the “Electronic Court” becomes mandatory: what does it mean and what risks does it carry? 05 October, 2023    3010

Arbitrariness of the territorial center of recruitment and social support representatives in the context of the detention of conscripts: Responsibility and instructions on how to act 04 October, 2023    12502

What are the deadlines to file a claim for the recovery of the “old” VAT refund according to the Supreme Court of Ukraine? 04 October, 2023    1381

The Supreme Court is at the service of tax authorities, or how the Supreme Court abolished the tax code, making the right to a tax audit indisputable and absolute 02 October, 2023    1909

Old debts, or what to do with the overdue debts of non-residents in respect of which the mechanism of subpara.159.1.1 of the Tax Code was applied before January 1, 2015 20 September, 2023    997

RESPONSIBILITY FOR VIOLATION OF RULES OF MILITARY ACCOUNTING AND LEGISLATION ON DEFENSE, MOBILIZATION PREPARATION AND MOBILIZATION 19 September, 2023    6401

Comparables Analysis Insufficient; Ukrainian Court Remands Case 18 September, 2023    1226

Notification of discrepancies in data on ultimate beneficiaries and / or ownership structure in the Unified State Register of Legal Entities, identified by the subjects of primary financial monitoring 14 September, 2023    4223

“A spoonful of honey in a barrel of tar”: what positive changes have been brought about by the latest amendments to the Tax Code of Ukraine? 28 August, 2023    1997

Terms of pre-trial investigation [in ALL criminal proceedings, where no one was notified of suspicion], are terminated until the end of martial law. But what if to get a new angle on? 18 August, 2023    5778

Violation of deadlines for settlement of export and import transactions: peculiarities of tax audits and liability during martial law and a little before that 14 August, 2023    1441

The quota of workplaces for persons with disabilities: should separate divisions of foreign legal entities comply? 09 August, 2023    4070

“Massive” requests regarding application of the 30% adjustment on corporate income tax. What is wrong and what to do? 03 August, 2023    2943

What’s with scheduled and unscheduled tax audits from August 1, 2023?
The scope of unscheduled audits is expanded, and can a scheduled audit be conducted just because, for example, you are dealing with fuel? 02 August, 2023    2297

“When was that?” — “Many moons ago”, or where to find witnesses to consider the case which has been sent for a new trial 02 August, 2023    2403

The penalty for a customs violation under para. 1 of Article 483 of the Customs Code of Ukraine is recognized as unconstitutional – to be continued? 19 July, 2023    4299

Conscription age and the reservation of conscripts 12 July, 2023    6836

The end of the COVID-19 quarantine: actions of the employer 12 July, 2023    1276

In light of the recent court practice regarding sham transactions: what evidence should be collected? 05 July, 2023    2278

Mobilization of vehicles for military needs: what’s in reality and what’s on paper? 01 June, 2023    2222

Is a taxpayer entitled to submit to the court documents, which were not previously provided to the tax authority, and is there a ground for the court to disregard these documents? 15 May, 2023    4718

New Law on collective agreements and treaties 10 May, 2023    3866

Are you waiting for renewed audits since July 1, 2023? But they are already “here” in many aspects 04 May, 2023    3899

The season for tax audits on compliance with currency legislation in the part of settlement deadlines for export and import transactions has been opened 28 April, 2023    2212

Shortening the terms for conducting tax audits on the basis of para. 78.1.8 of the Tax Code of Ukraine (VAT for refund or negative value over UAH 100,000) and cancellation of tokens
(or about innovations of the Law No. 2918-IX) 15 March, 2023    1904

Reservation of conscripted employees of critically important enterprises 14 March, 2023    3194

THE NEW PROCEDURE OF MILITARY RECORDING: WHAT THE EMPLOYER NEEDS TO KNOW 07 March, 2023    11174

Time limits for collection of budgetary compensation for VAT: what has changed after the decision of the Grand Chamber of the Supreme Court of Ukraine? 01 March, 2023    4638

CURRENCY TRANSACTIONS AND FOREIGN TRADE SETTLEMENTS WITH NON-RESIDENTS IN 2023 09 February, 2023    21561

Ukraine: The War is not an excuse to ignore Transfer Pricing Compliance 06 February, 2023    1214

From now officially – foreign (EU) QESs are recognized under Ukrainian law, and other changes related to QESs 31 January, 2023    3798

Amendments in terms of VAT invoices registration and fines for their untimely registration: General for the whole duration of the war,
and as a “remedy” of the situation upon re-launching of VAT invoices registration in Summer 2022 27 January, 2023    8386

“Nothing is certain except death and taxes”: the “recovery” of the tax practice in 2022 24 January, 2023    1421

The abusive partner’s method: on changes to the Procedure of blocking registration of tax invoices 09 January, 2023    2326

Alexander Minin comments on what 2022 was like for the legal market of Ukraine 09 January, 2023    970

UK-Ukraine Digital Trade Agreement – Summary 29 December, 2022    2426

The promised List of territories on which combat actions are (were) conducted or which are (were) temporarily occupied by the Russian Federation]: a trick of the Cabinet of Ministers 28 December, 2022    1310

Changes to the procedure for submitting information on ultimate beneficial owners – new Law No. 2571 28 December, 2022    2804

On January 1, 2023, the VAT exemption for the IT sector will expire 26 December, 2022    1702

MOBBING IN UKRAINE: IS IT HARASSMENT OF AN EMPLOYEE OR AN EMPLOYER? 23 December, 2022    5780

Cases on blocking/additional requirements for the registration of a VAT invoice in view of the nature of VAT as an indirect tax.
Can the buyer appeal the blocking of the registration of the invoice? 23 December, 2022    1071

The District Administrative Court of Kyiv will be liquidated. What does this mean for the parties whose cases are under consideration in the court? 13 December, 2022    2200

Foreign (EU) electronic signatures are recognized in Ukraine 02 December, 2022    4614

The status of “risky”: To appeal or not to appeal? 23 November, 2022    10553