Useful documents

Separate opinion of the Judges of the Grand Chamber of the Supreme Court of Ukraine as of September 8, 2021, regarding the erroneous conclusion of the Grand Chamber of the Supreme Court on the impossibility of the tax audit order to be the subject of an independent appeal in court 23 February, 2022    1934

Resolution of the Grand Chamber of the Supreme Court of Ukraine as of September 8, 2021 on the impossibility of appealing the order to conduct a tax audit after admission to the audit 22 February, 2022    2157

Protocol Amending the Convention between Ukraine and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital 25 June, 2021    1568

The Supreme Court Ruling as of April 28, 2021 on the referral to the Grand Chamber of the Supreme Court of the issue on deviation from the position regarding determining the status of a fictitious enterprise and its consequences 14 June, 2021    7588

The Newsletter of the State Tax Service of Ukraine No. 19 regarding taxation of non-residents and their permanent establishments 16 February, 2021    1714

The detailed list of large taxpayers assigned to interregional State Tax Service directorates 13 January, 2021    2173

Order of the State Tax Service of Ukraine “On approval of the Regulations on the Large Taxpayers Office of the State Tax Service” as of July 29, 2020 13 January, 2021    5124

The Resolution of the Supreme Court as of November 10, 2020, regarding mandatory details of the tax invoice 18 December, 2020    4368

The Decision of the Kyiv District Administrative Court as of November 25, 2020, which contradicts the case law of the Supreme Court on the fundamental need to apply the provisions of para. 73 of Subsection 2 of Section XX “Transitional Provisions” in resolving cases regarding fines for late registration of tax invoices not issued to the buyer 17 December, 2020    1853

The Resolution of the Sixth Administrative Court of Appeal as of October 01, 2020, which does not cancel the tax notification-decision by virtue of para. 73 of Subsection 2 of Section XX “Transitional Provisions” of the Tax Code contrary to the practice of the Supreme Court 03 December, 2020    2981

The Resolution of the Sixth Administrative Court of Appeal as of September 28, 2020 03 December, 2020    2691

The Decision of the Dnipropetrovsk District Administrative Court as of October 12, 2020 03 December, 2020    2307

The Resolution of the Supreme Court as of November 11, 2020 03 December, 2020    4445

The Resolution of the Supreme Court as of September 01, 2020 03 December, 2020    3888

The Resolution of the Supreme Court as of August 05, 2020 03 December, 2020    3818

The Letter of the State Tax Service of Ukraine as of October 5, 2020 in reply to the request of the European Business Association regarding the imposition of penalties for failure to submit a notification upon to the Form No. 20-OPP 04 November, 2020    1628

The Decision of the Volyn District Administrative Court as of September 28, 2020 which takes into account arguments of the plaintiff regarding the absence of grounds to submit a notification upon the Form No. 20-OPP 04 November, 2020    1970

The Resolution of the Supreme Court as of July 21, 2020 in favor of the tax authority regarding the imposition of fines to the insurance company for non-reporting upon the form 20-OPP 04 November, 2020    1606

Decision of the Constitutional Court of Ukraine No. 9-р/2020 as of August 28, 2020 22 September, 2020    7980

The Resolution of the Supreme Court as of August 10, 2020 16 September, 2020    5145

The Resolution of the Supreme Court as of September 03, 2020 16 September, 2020    2518

The Resolution of the Supreme Court as of May 19, 2020 16 September, 2020    1439

The Resolution of the Supreme Court as of April 03, 2020 16 September, 2020    1587

The Resolution of the Supreme Court as of June 11, 2019 16 September, 2020    2146

The Resolution of the Supreme Court as of January 24, 2019 16 September, 2020    5822

The Resolution of the Kyiv District Administrative Court as of June 06, 2012 16 September, 2020    1121

Decision of the Constitutional Court of Ukraine No. 3-рп/2003 as of January 30, 2003 20 August, 2020    3704

The Resolution of the Supreme Court as of July 29, 2020 10 August, 2020    6210

The Resolution of the Supreme Court as of July 22, 2020 10 August, 2020    4162

The Resolution of the Supreme Court as of July 17, 2020 10 August, 2020    17338

Resolution of the Plenum of the Supreme Court of the Russian Federation as of November 26, 2019 No. 48 “On practice of application by the courts of legislation on responsibility for tax crimes” 09 July, 2020    3079

Alert relating to emergency measures in labour law in Ukraine resulting from the Covid-19 Crisis 13 May, 2020    1784

Judgments of the Kyiv District Administrative Court as of January 21, 2020 04 March, 2020    4609

The resolution of the Lviv District Administrative Court as of October 31, 2016 04 March, 2020    1627

Form of self-assessment questionnaire of an enterprise wishing to get Authorized Economic Operator status, applicable in EU 07 February, 2020    1653

IMF TECHNICAL ASSISTANCE REPORT – DISTRIBUTED PROFIT TAX; VOLUNTARY DISCLOSURE OF ASSETS; AND BEPS IMPLEMENTATION 05 December, 2019    5785

The resolution of the Cabinet of Ministers of Ukraine as of September 25, 2019 № 846 27 September, 2019    21711

Decree of the Cabinet of Ministers of Ukraine as of August 21, 2019 № 682-р 03 September, 2019    2136

The resolution of the Cabinet of Ministers of Ukraine as of June 19, 2019 № 537 03 September, 2019    1585

The resolution of the Cabinet of Ministers of Ukraine as of March 6, 2019 № 227 03 September, 2019    4834

The Vienna Convention on the Law of Treaties between States and International Organizations or Between International Organizations 05 August, 2019    5094

DECREE OF THE PRESIDENT OF UKRAINE
On the procedure of exercising the protection of rights and interests of Ukraine during the disputes settlement, cases consideration in foreign jurisdictional authorities with the participation of foreign entity and Ukraine 02 August, 2019    1925

Taxation of Foreign Investments under International Law: Article 21 of the Energy Charter Treaty in Context 29 July, 2019    4030

Judgment of the European Court of Human Rights in Case of Intersplav v. Ukraine 27 June, 2019    6870

The resolution of the Supreme Court as of April 02, 2019 30 May, 2019    2203

The resolution of the Supreme Court as of March 19, 2019 27 May, 2019    5756

The resolution of the Supreme Court as of March 13, 2019 27 March, 2019    11955

The resolution of the Supreme Court as of March 14, 2019 27 March, 2019    3949

The court ruling of the Vinnytsia Administrative Court of Appeal as of April 19, 2017 28 December, 2018    1316

The resolution of the Chernivtsi District Administrative Court as of February 09, 2017 27 December, 2018    1207