Legislative Review

May 1 – 5, 2023. National legislation in advertising has been changed in accordance with the norms of the European Union

The Verkhovna Rada of Ukraine has extended martial law and general mobilization. The Verkhovna Rada supported the bills on the extension of martial law and general mobilization in Ukraine:

  • bill No. 9259 ‘On Approval of the Decree of the President of Ukraine ‘On Extending the Martial Law Period in Ukraine’. It provides for the extension of martial law in Ukraine from 05:30 of May 20, 2023 for a period of 90 days;
  • bill No. 9260 ‘On Approval of the Decree of the President of Ukraine ‘On Extending the General Mobilization Period’. According to it, the period of general mobilization is extended from May 20, 2023 for 90 days.

Thus, the period of martial law and mobilization in Ukraine is extended from May 20, 2023 for a period of 90 days, i.e. until August 18, 2023.

The Ministry of Economy of Ukraine in letter No. 2704-22/11985-07 dated March 20, 2023, highlighted the possibility of reservation of part-time employees.

According to the authors of the letter, there are no restrictions on the reservation of part-time employees in Reservation Procedure No. 76.

Therefore, in the case of an employment contract between the enterprise and the employee concluded in accordance with the established procedure, reservation of such an employee for the period of mobilization and for wartime is carried out in accordance with the procedure specified in the Reservation Procedure No. 76.

Regarding the possibility of reserving employees under the age of 27 (conscripts) and citizens of Ukraine undergoing military service, the Ministry of Economy has noted the following.

Since, in accordance with Law of Ukraine ‘On Mobilization Training and Mobilization’, military liable are subject to reservation (Article 25 of this Law), the conscripts, as well as citizens of Ukraine undergoing military service (military personnel), are not subject to reservation.

Also, citizens of Ukraine who are excluded from military registration are not subject to reservation.

The Verkhovna Rada of Ukraine has adopted in general the bill on amendments to some laws of Ukraine on ensuring the inviolability of property rights (reg. No. 9156-д). The document was developed with the aim of bringing the normative regulation established by item 1, Part 7 of Art. 37 of Law of Ukraine ‘On State Registration of Property Rights and Their Encumbrances’ No. 1952-IV of July 1, 2004 as amended by Law of Ukraine ‘On Amendments to Certain Laws of Ukraine Regarding the Improvement of the Anti-Raiding Mechanism’ No. 2255-IX of May 12, 2022., in accordance with the provisions of the Constitution of Ukraine and Decision of the Constitutional Court of Ukraine No. 9-р(II)/2022 of November 16, 2022 in case No. 3-270/2019(6302/19), by which the specified order was recognized unconstitutional.

The implementation of the provisions of the adopted Law will make it possible to improve the mechanism of legal assurance of the inviolability of property rights and other real rights and to establish such legal regulation of relations in the field of state registration of property rights to and their encumbrances. This will help ensure the protection of the rights and interests of owners or other beneficiaries, taking into account the fact that the intervention of the state in the right to peaceful possession of property must meet certain criteria. Namely: it must comply with the principle of legality and pursue a lawful (legitimate) goal with the help of means that are sufficiently reasonable (proportional) to the goal to be achieved.

The State Customs Service of Ukraine has updated methodological recommendations for business entities regarding filling out declarations for goods during common transit procedure.

On May 1, 2023, the State Customs Service published updated Methodological recommendations for filling out a customs declaration for goods when they are placed in the customs transit regime under the terms of the Convention on the Common Transit Procedure. The document is placed in the Methodical and educational materials subsection of the Common transit (NCTS) section on the official website of the State Customs Service.

Thus, the methodological recommendations detail the requirements for entering security data into the transit declaration, which can, among other things, be used instead of the ENS when importing goods into the territory of EU member states. Security data, which are additionally included in the transit declaration, are, in particular:

  • approximate date and time of arrival at the transit customs,
  • place of loading,
  • indicator of special circumstances,
  • information on the method of payment for transportation costs,
  • place of unloading,
  • route,
  • carrier, sender and recipient data.

At the same time, the country of registration and the entity's identification number (TIN) or its name and address are filled in the security data for the carrier, sender and recipient.

Also, in the updated methodological recommendations, the requirements for entering information about vehicles when moving goods by rail are detailed. During rail transportation, the train number can be used as a transport identifier (in the case of declaring in one declaration all the wagons of the rolling stock of the train) or the numbers of railway wagons/platforms (in the case of declaring each separate railway wagon or platform in a separate declaration when forming the rolling stock from deliveries of different subjects of the procedure).

The Verkhovna Rada of Ukraine adopted on May 2 in its entirety bill No. 9184 of April 5, 2023, which amends the Customs Code of Ukraine in order to bring UKT ZED codes in compliance with Law of Ukraine ‘On Customs Tariff of Ukraine’. This is evidenced by the information from the card of the specified project of the Law.

The adopted document proposes to bring the individual UKT ZED goods codes, specified in articles 282, 287 and chapter XXI ‘Final and transitional provisions’ of the Customs Code of Ukraine, into compliance with the new version of the Ukrainian classification of goods of foreign economic activity, approved by Law of Ukraine No. 2697-IX of October 19, 2022 ‘On Customs Tariff of Ukraine’.

The adopted law does not provide for the expansion of the list of goods for which the Customs Code of Ukraine has established favorable conditions for taxation.

The President of Ukraine signed Law of Ukraine No. 3050-IX of April 11, 2023, exempting from property tax owners of property destroyed or damaged as a result of Russian aggression, as well as exempting refugees from reporting. This is evidenced by the card of the basic bill No. 7632 posted on the website of the Verkhovna Rada.

This law enshrines a norm in the Tax Code, which allows not to charge and not pay tax on real estate, which is different from the land plot, starting from the month in which the object is destroyed. And the very fact of destruction must be confirmed by a certificate of inspection of the object drawn up by the State Emergency Service or its territorial body or local self-government body.

Also, according to the law, natural persons are exempted from paying land tax until the last day of the month in which hostilities or occupation of the relevant territory end.

Not only lands located in temporarily occupied territories, but also in areas where active hostilities are ongoing or possible are exempt from paying the tax. In addition, it is obvious that the lands bordering the Russian border cannot be cultivated due to shelling from the aggressor country. And the de-occupied territories are mostly mined by the enemy, which also makes it impossible to process them.

The assessment and payment of tax for destroyed or damaged property will cease regardless of the inclusion of the relevant territory in the List of territories where hostilities are (were) being conducted and temporarily occupied territories, since damage from rashist shelling occurs throughout the territory of Ukraine.

Individuals who received exclusively preferential incomes are also exempted from the obligation to submit declarations about their property status. This primarily concerns the submission of declarations by refugees who received assistance from foreign countries in 2022.

The Verkhovna Rada of Ukraine promotes the strengthening of legal protection of employees in the event of a change in the owner of an undertaking or business. On May 2, 2023, the Verkhovna Rada adopted as a basis the European integration project of Law on Amending the Code of Labor Laws of Ukraine regarding Legal Succession in Labor Relations registered under No. 8244.

The bill envisages bringing national labor legislation into line with the provisions of Council Directive No. 2001/23/EC of March 12, 2001 on the approximation of the laws of the member states relating to the safeguarding of employees’ rights of in the event of the transfers of undertakings, businesses or parts of undertakings or businesses.

The bill proposes:

1) to establish the employer's obligation to continue the employment contract in the event that the owner of the business or its parts is transferred to another person, as well as to inform the employees and their representatives about: the date (estimated date) and reasons for legal succession; economic, technological, structural consequences of legal succession or consequences of a similar nature that will affect the rights of employees;

2) to provide for the definition of the concept and procedure of legal succession in labor relations;

3) to oblige the successor in writing or in electronic form to provide the employees and the elected body of the primary trade union organization (trade union representative), and in the absence of a primary trade union organization, to freely elected and authorized representatives (representative) to the employee with the above information no later than before the start of actions, which will affect the labor rights and interests of employees.

The bill also enables employee representatives to initiate consultations with the employer regarding the reasons for the change of ownership and the possible consequences for employees of such a decision, as well as regarding measures that can avoid or mitigate such consequences.

The implementation of the provisions of this bill will strengthen the legal protection of employees in the event of a change in the owner of an undertaking or business and bring Ukrainian legislation closer to European norms and standards, and Ukraine to full membership in the EU.

The Verkhovna Rada of Ukraine has supported the amendments to Law ‘On Advertising’. Bill No. 9206 amends national legislation in the field of advertising in accordance with EU norms.

It prohibits any advertising of residents of the aggressor country, as well as placing in advertising discriminatory statements or images that incite hatred, enmity or cruelty.

In particular, the following changes are made to Law ‘On Advertising’:

  • clear criteria have been introduced to identify advertising that falls under the jurisdiction of Ukraine;
  • requirements for the necessary licenses and permits for advertised goods and services have been clarified;
  • regulation of social advertising has been improved, for example, it is allowed to show weapons, refer to the advertiser, if it is a state body or an international organization;
  • rules for interrupting the broadcast of films, news programs and children's programs with advertising have been simplified;
  • advertising quota in audiovisual media is increased to 20%.

The Cabinet of Ministers of Ukraine proposes to allow tour operators and travel agents to spend currency purchased in Ukraine on settlements with foreign partners for tourist services. This decision was made at a meeting of the Cabinet of Ministers on April 28, 2023.

Considering the importance of the restoration of the tourist services market, the Government proposes to include the following services in the List of the NBU, which will allow cross-border transfers:

  • temporary accommodation services, as well as related services (hotel services, catering services in public catering establishments, leisure services in cultural and entertainment establishments, organization and provision of transfers, vehicle rental);
  • services for purchasing tickets for air, railway, car, river, sea transport, booking and paying for cruises, renting sea and river boats, cutters and other vessels;
  • services for the organization of excursion service, international sports, exhibition, business events and events;
  • services for booking tourist service packages.
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