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October 9, 2024The draft law on tax increases in its current version does not comply with the Constitution of Ukraine.
This conclusion was reached by the Main Legal Department of the Verkhovna Rada, with its comments on the document published on the parliament’s website.
According to the department’s remarks, certain provisions of the draft law are inconsistent with Ukrainian laws and do not take into account the legal positions of the Constitutional Court. Specifically, the department pointed out that the format of tax prepayment proposed by the authors of the draft contradicts the principle of equality for all taxpayers before the law.
Additionally, the department noted that the provision for retroactive tax assessments for October violates the constitutional principle that laws cannot have retroactive effect.
It is also worth noting that in May, the Legal Department of the Rada criticized draft law No. 8371, which aimed to pave the way for the banning of the Ukrainian Orthodox Church. Among other concerns, experts deemed it unlawful to have an administrative court handle the banning of a religious organization.