BIOTHANOL: LEGAL PROBLEMS OF DEFINITION IN UKRAINE
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2017, Vol 43, Issue 3
Abstract
The article deals with the legal problems of determination of bioethanol in Ukraine. It is noted that on the basis of the concepts enshrined in the Ukrainian legislation, bioethanol is also defined as ethyl alcohol depleted, made from biomass for use as biofuels (for which a zero excise tax rate is established), and as ethyl alcohol as a kind of commodity contained in commodity position 2207 of the UKT FEA (against which an excise tax is set at the rate of UAH 126.96 per 1 liter). As a result of this legal inconsistency, in practice there are situations where bioethanol producers and fiscal authorities ap- proach this issue in a different way, which causes the emergence of disputes, the practice of which is unclear. It is indicated that the reason for such situation is the incorrect legislative definition of bioethanol, the absence of the category “alcoholic products” in Ukrainian legislation, and the incorrect translation of the product code 2207 of the Ukrainian Foreign Trade Code. It is proposed to make appropriate changes to the Ukrainian Foreign Trade Act and the term “alcoholic products” as a generalization category for all products containing ethyl alcohol in Ukrainian legislation.
Authors and Affiliations
Є. О. Рядінський
Keywords
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