The State Aviation Service of Ukraine plans to change a number of articles in the current rules of air transportation and passenger and luggage service.
The order of the Service “On approval of Changes to the Aviation Rules of Ukraine “Rules of air transport and passenger and luggage service” was published.
The following changes are suggested.
Check-in procedure
The airlines can set the time of check-in and close-out for passengers and luggage on their own; the rule that the check-in must be completed 15 minutes before departure is also offered to be canceled.
If the draft is accepted, passengers will not be required to carry a passport during connecting flights - an ID will suffice.
Luggage transportation rules
The requirements for carry-on luggage are changed: at present, its total weight should not exceed 7 kg, and the new rules stipulate that the minimum rate of carry-on luggage should not be less than 5 kg; also the passenger will additionally be able to take a ladies', men's bag or backpack to the cabin.
The airline will have the right to determine the weight and dimensions of the carriage themselves. Currently they allow to carry one basic item of hand luggage at the cheapest rates. As before, it will be possible to take the paper folder, press, outerwear, umbrella or walking stick, baby food, baby stroller for babies, a stroller, a folding wheel chair or crutches above the norm.
Flight delay compensation
The draft proposes to consider a flight canceled only if its delay exceeds 48 hours. The flight is not considered canceled if the airport is changed within one city or if the airline has transferred passengers to another carrier.
It is proposed to raise the maximum liability of air carriers for delayed flights from 4,694 to 5,346 special borrowing rights ($ 6,489-7,390), and liability for damage, loss or delay of luggage – from 1,131 to 1,228 special borrowing rights ($ 1,562-1,780).
Also, the officials want to oblige the airlines to have a 24-hour call center. Air carriers are now required to provide round-the-clock support only when operating flights at night.
The State Tax Service of Ukraine in individual tax consultation “Concerning the inclusion of the VAT amounts by the lessee in the tax credit paid during the repair works on the renewal of the leased property where the fire occurred and the need to determine the VAT liabilities after the completion of such works in case such lease object continues to be used in the lessee's own business activity” No. 528/6/99-00-07-03-02-06/ІПК dated February 11, 2020, considered the situation when the lessee repairs the lease object which is damaged by fire. The lessee will continue to use such object of lease in business activities.
The lessee is entitled to include in the tax credit the amount of value added tax (hereinafter – VAT) paid (charged) for the purchase of goods/services for the repair of the leased property. Of course, subject to confirmation of their registration in the Unified Register of tax invoices.
Considering that after the repair, the lessee will use the leased object to carry out taxable transactions in the course of his business activity before the lease term expires, it is not required to charge offsetting VAT obligations in accordance with subitem “d” of item 198.5 of the Tax Code of Ukraine.
The State Tax Service of Ukraine in the individual tax consultation “On tourist fee” of No. 595/6/99-00-04-03-03-06/ІПК of February 14, 2020 answered the question: “Can a legal entity pay a tourist fee for a physical person?”.
The tourist fee is paid by the payer immediately prior to accommodation (overnight). The form of payment is not regulated by the TCU.
The customer of hotel services is a natural or legal person, including the subject of tourist activity, which:
- enters into an appropriate agreement for the provision of hotel services on behalf and for the benefit of the consumer;
- makes payment under this agreement (provides guarantees for payment under this agreement) (item 1.3 of the Rules for use of hotels and similar means of accommodation and provision of hotel services, approved by order of the State Tourism Administration dated No. 19 dated March 16, 2004).
The TCU does not restrict the right of legal entities to pay for the tourist fee in lieu of individuals. However, at the time of placement of such persons in the place of residence (overnight stay), they must make a payment of the tourist fee and confirm such payment on behalf of the payer of the tourist fee. After all, the tax agent as the entity of accounting and taxation must have a supporting original document. It contains information about business transaction to pay a certain amount of money by the payer of the tourist fee or a legal entity on behalf of the payer of the tourist fee.
The State Employment Service explained the meaning of the “unjustified” refusal to hire.
Everyone has the right to exercise his or her ability to work and apply for the job according to his calling. However, employers make their own decisions regarding the selection of candidates for the position that meet their requirements and ideas. Employment law is designed to balance the interests of job seekers and those who offer job. However, when applying its rules, many questions arise, in particular due to the existence of different concepts. This, in particular, includes the notion of “unjustified” refusal to hire.
Indeed, establishing restrictions or benefits when entering into an employment contract on the basis of certain personal characteristics of candidate can be understood as discrimination, except when different treatment is provided for by law. There are a number of circumstances that make a refusal to hire legal. In particular, the requirements may include:
- citizenship of Ukraine (for example, for civil service posts);
- age (in particular, for work with severe and harmful conditions or work that may impair the moral development of minors);
- gender (for example, for work with difficult and harmful working conditions);
- level of education (for example, a person with appropriate education can work as a health worker);
- working experience (for example, the requirement of a minimum length of service in a specialty to occupy a position is acceptable);
- health (in particular, persons with appropriate health are allowed to work on the ship);
- criminal record or bans on holding certain positions (for example, persons with a criminal record for a self-serving crime cannot hold management and liability positions), etc.
Requirements regarding age, level of education, health of an employee may be established by the legislation of Ukraine (Article 22 of the Labor Code of Ukraine, hereinafter – LCU). This means that the employer cannot place higher requirements on the availability of education than is provided in the relevant qualification guidelines.
The employer has the right to refuse the applicant for whom such work is contraindicated for health reasons by medical opinion. The employer may also impose restrictions on co-operation in the same enterprise of persons who are close relatives, in the cases referred to in Art. 251 of the LCU.
The State Employment Service experts advised the employer.
- The employer must determine whether the job applicant belongs to the categories that are not allowed to be refused in employment. It should also be determined whether a written form of refusal is mandatory (Article 184 of the LCU).
- The employer is obliged to justify in writing the refusal to hire the unemployed, who are directed to the employer by the employment center. At the root of the referral for employment, which the employment center issues to the unemployed for their visit to employer, the column “Response to the decision” (regarding employment) is filled in by the employer. The employer ticks (or explains) the proper reason for the refusal of employment.
- It should be remembered that refusal cannot be justified if the job applicant has not even been interviewed. It is necessary to analyze information about the candidate's skills and abilities and to compare them with the requirements stipulated in the job description.
- In the broad sense, “unjustified” is a refusal that does not contain specific reasons or refers to reasons that are not related to the job or professional qualifications of the applicant for the position. Reference to the norms of the legislation is necessary, and the absence of “business qualities” must be proved (it should be noted what qualities the applicant lacks). Refusal of employment will not be considered unjustified if the company does not have a vacancy. If there is a written requirement to issue a refusal, the employer must state the reasons in writing. It is considered that such refusal should be granted as soon as another applicant is accepted.
- It is inadmissible to refuse employment for discriminatory reasons. The list of features prohibiting the restriction of rights is contained, in particular, in Art. 21 of the LCU.
In case the employer fails to fulfill the quota for employment of citizens with additional guarantees in favor of employment during the year (part 1 of Article 14 of the Law of Ukraine on Employment of the Population, hereinafter – the Law), he/she must be fined for any unjustified refusal of employment for such persons. within the relevant quota, twice the minimum wage established at the time of detection of the violation (Article 53 of the Law). As of today, the amount of such sanction is 9 446 UAH.
If, however, the applicant for the job does not belong to certain categories of citizens, then, if the State Labor Inspector determines that the employer's actions are unjustified, the employer may be considered as violating other requirements of the labor law. According to Art. 265 of the LCU, such violation is punishable by a financial penalty of one minimum wage.
In addition, current law allows the court to challenge such refusal. As set out in Part 2 of Art. 232 of the LCU, courts arbitrate the disputes concerning refusal of employment initiated by:
1) employees invited to work in the order of transfer from another enterprise, institution, organization;
2) young specialists who have graduated from a higher education institution and are directed to work for an enterprise, an institution, an organization in due course;
3) pregnant women, women who have children under three years of age or a child with a disability, and single mothers (parent) in the case of a child under 14 years of age;
4) elected employees after the expiration of their term of office;
5) employees who have been granted the right to return to work;
6) other persons with whom the owner or the body authorized under the current legislation is obliged to conclude an employment contract.
