In particular, the Committee considered the bill to amend subchapter 5 of chapter XX "Transitional Provisions" of the Tax Code of Ukraine regarding peculiarities of excise tax on alcohol distillate and alcoholic drinks received by distilling grape wine or husks of grapes (Reg. No. 10653) as non-contradictory to the laws of the European Union and Ukraine?s obligations within WTO.
The Committee noted that by the subject of legal regulation the bill belongs to the tax sphere which is governed by the Law "On Ratification of the Protocol of Accession of Ukraine to the World Trade Organization"; and by Council Directives 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages and 92/84/EEC on the approximation of the rates of excise duty on alcohol and alcoholic beverages.
By conclusions of the Committee, the provisions of the bill do not contradict the legislation of the European Union and Ukraine?s obligations within WTO.
The Committee recognized also the bill to amend several legislative acts of Ukraine to support the demands of creditors related to the transfer of construction objects and investment (Reg. No. 9334) as non-contradictory to the legislation of the European Union.
The Committee determined that the by the subject of legal regulation the bill belongs to the sphere of legislation on companies, legal relations in which are governed by the Treaty on the Functioning of the European Union.
The Committee concluded that the bill does not contradict to clause g) of part 2 of article 50 of the Treaty that determines the necessity to agree upon and coordinate guarantees demanded by member-states from companies for protection of interests of third persons.