The author analyses whether a constitutional complaint could play a role of an efficient remedy that could be used prior to submitting an application to the ECHR, which will depend on the direction taken by courts with regard to constitutional complaints, despite the provisions of recently adopted draft law no. 5336-1.
The commentary emphasises the need for widespread implementation of efforts aimed to reform the legislation to fight against off-shores, which has specific importance in light of Ukraine’s jointing the Action Plan on Base Erosion and Profit Shifting (BEPS).
The article focuses on changes in the Law of Ukraine on Accounting and Financial Reporting that entered into force on 03.01.2017.
The article explores significant aspects of appealing against decisions made by the Ukrainian Anti-Monopoly Committee in court, and looks into draft legislation aimed to improve anti-monopoly regulations.
The article focuses on the generalisation of tax information. In particular, the author determined the legal nature of such information, its content, and consequences borne by a taxpayer when tax information is generalised.
The article is dedicated to the most recent practice of the European Court of Human Rights in cases against Ukraine. It focuses on the independence of court as one of the aspects of the right to a fair trial under the Convention on the protection of human rights and fundamental freedoms. The author have analysed the approaches of the ECHR to the construing of the principle of the independence of court taken in the recent judgments against Ukraine.
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