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08.07.2022

Taxation under martial law: a review of the practice of the Armed Forces

The Supreme Court has published an overview of judicial practice on taxation under martial law.

As the press service of the Supreme Court reports , the material prepared based on the results of the Fifth International Scientific and Practical Conference "Administrative Justice in Ukraine: Problems of Theory and Practice. Tax disputes in administrative proceedings" .

In particular, the review collects legal positions by categories of litigation regarding:

  • single social contribution,
  • foreign economic activity,
  • tax obligations,
  • land tax and rent,
  • exemption from liability of the taxpayer,
  • procedural issues in tax disputes.

Review of Supreme Court jurisprudence on taxation under martial law

The Supreme Court emphasizes that the legal positions on urgent taxation issues highlighted in the review will make it possible to formulate a strategy and decide on tactics for the reconstruction of our state, taking into account the retrospect and taking into account current events.

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