In one of our previous publications, we raised the issue of identifying the true, consolidated version of legislation, with all amendments effective as of a specific date.<\/p>\n
We illustrated this issue using the example of the Tax Code of Ukraine, specifically one of the final paragraphs of clause 201.10 of Article 201, which the Supreme Court relied upon in adjudicating the case.<\/p>\n
This is a striking example of a court referring to a provision that had already been repealed \u2014 yet remained in the consolidated version of the Tax Code published on the website of the Verkhovna Rada of Ukraine, which courts typically rely on and hyperlink to in their decisions.<\/p>\n
Following the discussion of this issue and the relevant communication, amendments were introduced to the consolidated text of the Tax Code on the Parliament\u2019s website. The respective paragraph has now been removed.<\/p>\n
We sincerely hope that this update will contribute to the development of sound and consistent law-enforcement practice, both at the level of tax authorities and the courts.<\/p>\n