ON THE LAW ADOPTED BY THE VERKHOVNA RADA OF UKRAINE NO. № 11416-д

At its plenary session on 10 October 2024, the Verkhovna Rada of Ukraine adopted in the second reading and in general the Draft Law of Ukraine ‘On Amendments to the Tax Code of Ukraine on Peculiarities of Taxation during the Period of Martial Law’ submitted by MPs D.O. Hetmantsev, O.A. Lukashev and A.V. Motovylovets /Reg. No. 11416-d dated 30 August 2024/ (for more information on this draft law, see the News section of 8 and 10 October).

259 MPs voted for the adoption of this draft law (Servant of the People – 196, Platform for Life and Peace – 17, Dovira – 16, Restoration of Ukraine – 13, Voice – 7, Party for the Future – 6, unaffiliated – 4); 1 MP voted against (European Solidarity); 36 abstained; 32 did not vote.

The very next day, on October 11, thirteen! draft resolutions of the Verkhovna Rada of Ukraine “On Cancellation of the Decision of the Verkhovna Rada of Ukraine of 10.10.2024 on Adoption in the Second Reading and in General of the Draft Law of Ukraine “On Amendments to the Tax Code of Ukraine on Peculiarities of Taxation during the Period of Martial Law” (Reg. No. 11416-d of 30.08.2024)” were submitted by the MPs of Ukraine, the grounds for which were

• violation of part one of Article 117 of the Rules of Procedure of the Verkhovna Rada of Ukraine (a draft law prepared for the second reading, together with other materials, should be provided to MPs no later than ten days before the day of consideration of this draft law at the plenary session of the Verkhovna Rada, and not two days, as in this case)

• violation of Article 121 of the Rules of Procedure of the Verkhovna Rada of Ukraine (the draft law was put to vote in the second reading and in general despite the substantial comments made by the MPs);

• substantial comments of the Main Legal Department of the Verkhovna Rada of Ukraine on the inconsistency of certain provisions of the draft law with the Constitution, inconsistency with the laws of Ukraine and failure to take into account the legal position of the Constitutional Court of Ukraine.

The Committee on Regulations, Deputy Ethics and Organization of the Work of the Verkhovna Rada of Ukraine (Chairman of the Committee – S.V. Kalchenko) was appointed as the Main Committee for consideration of the above draft resolutions of the Verkhovna Rada of Ukraine, which on October 14, 2024 adopted Conclusions on all thirteen draft resolutions of the Verkhovna Rada of Ukraine and recommended that the Verkhovna Rada of Ukraine decide by voting on their adoption or rejection.

From the Association. The provision on establishing the minimum sales price for a unit of commercial products of a quarrying enterprise – extracted minerals (mineral raw materials) for granite as a raw material for quarry stone – not less than USD 6.50 per 1 ton and for sand as a refractory raw material – not less than USD 5.00 per 1 ton appeared in this draft law after it passed the first reading in the Verkhovna Rada of Ukraine.

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