The Committee on Ukraine’s Integration into the European Union considered a number of draft laws on compliance with EU law and Ukraine's international legal obligations

Information Department of the Verkhovna Rada of Ukraine Secretariat
18 February 2021, 12:57

At its meeting on February 17, The Committee on Ukraine’s Integration into the European Union considered five bills proposing large-scale amendments to the Tax Code of Ukraine. These are projects No. 4101 to ensure the balance of budget revenues, projects No. 4101-1, No. 4101-2, No. 4101-3, as well as project No. 4101-d.
These bills propose:
- lift the moratorium on documentary and factual inspections;;
- increase excise duty and expand taxation on all tobacco products, including tobacco products for electric heating;
- to restore fines for late advance payment of excise tax on tobacco products;
- give taxpayers the opportunity upon request and without a court decision to obtain information on bank secrecy regarding the state of the debtor's accounts, the movement of funds in the accounts, the balance of funds, rent (lease) of a bank safe;
- to increase the rate of environmental tax for carbon dioxide (CO2) emissions from January 1, 2021 from UAH 10.00/ton to UAH 30/ton and to provide for a gradual increase of this rate to the level of UAH 30/ton in 2024;
- to increase the rate of environmental tax for discharges of pollutants into water bodies from January 1, 2021 twice and to provide for a 10-fold increase in 2029;
- reduce the terms of payment of the single tax from the quarter on a monthly basis for businesses that provide services, perform work, act under contracts of agency, commissions, agency agreements;
- increase the excise tax on beer, tobacco, etc.;
-  reduce the tax rate from 18% to 10% on the lease / sublease of real estate by an individual.
According to the Committee, all the mentioned bills do not contradict the acts of EU law and Ukraine’s international legal obligations in the field of European integration, except for certain provisions that need to be finalized.
According to the decision of the Committee, not contrary to EU law also the draft laws:
-         No. 4560 on the regulation of the market of road transport services in Ukraine in order to bring them into line with the act of the European Union. The document, in particular, defines the features of licensing in road transport in accordance with EU Regulation №1071/2009.  
-         No. 4339 on improving the competitive principles of selection of candidates for the position of a judge of the Constitutional Court of Ukraine. The document proposes to improve the competitive principles for the selection of candidates for the position of a judge of the Constitutional Court of Ukraine in order to guarantee the membership of a body of constitutional jurisdiction of persons who meet the criteria of integrity (morality, honesty, integrity).
According to the Committee, Bill No. 3516 on Amendments to Certain Legislative Acts of Ukraine Concerning Food Products Imitating Milk and Dairy Products is in line with Ukraine’s international legal obligations but is contrary to EU law.