The Committee on Judicial Policy recognized the draft law on amendments to the Tax Code of Ukraine (re privileged taxation of heritage and gifts to certain categories of persons) as non-contradicting to the provisions of the Constitution of Ukraine

Information Department of the Verkhovna Rada of Ukraine Secretariat
06 November 2013, 16:25

 
The bill (Reg. No. 3346) suggests supplement article 174 of the Tax Code and establish that objects of heritage shall be liable for taxes at zero rate of value of any object of heritage that is inherited by grandchildren and trustees, in case there are no first-degree heirs among the family members of the antecessor. 

Adoption of the laws, under the Constitution of Ukraine, pertains to the authority of the Verkhovna Rada of Ukraine (clause 3 of part one of article 85). Taxes and levies are established exclusively by the laws of Ukraine (clause 1 of part two of article 92 of the Constitution of Ukraine).