Victoria Klymiuk, a partner with the Salkom Law Firm in charge of the litigation practice, has analysed a situation with transport tax in Ukraine.
Transport tax along with land tax and real property tax is one the the elements of so-called luxury tax. Following the introduction of transport tax, there has been a number of court judgments made in the tax-related disputes, and Victoria has tried to analyse potential pitfalls in this area.
In particular, the decisions made by the Supreme Court deal with the two aspects relative to the determination of a tax base, i.e., the calculation of an average market price of passenger cars that are subject to tax, and the legal grounds for rounding off technical characteristics of vehicles.
To find out more about this and other aspects of transport tax in Ukraine, read Ms Klymiuk’s article available at the link.