January 14, 2026
On January 14, 2026, the Second Senate, in the public part of the plenary session, deliberated the case upon the constitutional complaint of the Limited Liability Company "Zhytomyr Meat Plant" in the form of written proceedings.
As noted by the judge-rapporteur in the case, Galyna Yurovska, the subject of the right to a constitutional complaint appealed to the Constitutional Court of Ukraine to verify the compliance of subparagraphs 69.1.5, 69.2.17 of subsection 10 of Section XX “Transitional provisions” of the Tax Code of Ukraine (hereinafter, the “Code”), as amended by the Law of Ukraine “On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding the Peculiarities of Tax Administration of Taxes, Fees and a Single Contribution During a State of Martial Law and a State of Emergency” No. 2260-IХ dated May 12, 2022, with Article 8.1 of the Constitution of Ukraine.
The subject of the right to a constitutional complaint believes that the contested provisions of the Code provided for the definition and granting of benefits to a separate category of value-added tax payers, without determining exemption from liability or granting benefits to all other value-added tax payers, which violated their legitimate expectations and resulted in discrimination.
In their opinion, the contested provisions of the Code violate the principle of the rule of law, a component of which is legal certainty.
The judge also reported that in order to fully and objectively deliberate the case, requests were sent to the President of Ukraine, the Verkhovna Rada of Ukraine, the Cabinet of Ministers of Ukraine, the State Tax Service of Ukraine, the State Tax University, the Kyiv National University of Trade and Economics, the Vadym Hetman Kyiv National University of Economics, the Taras Shevchenko Kyiv National University of, and the Yaroslav Mudryi National Law University regarding the issues raised in the constitutional complaint.
In this case, the Court proceeded to the in-camera part of the plenary session.
The plenary session was attended by the authorized person acting on behalf of the subject of the right to a constitutional complaint, lawyer Viktoriia Semeniuk and other citizens of Ukraine.
The video recording of the session will be available later on the official website of the Court in the section “Video broadcast of sessions of the Constitutional Court of Ukraine” – “Archive of video broadcasts of sessions”.
