Changing a surname is a complicated process, especially when it comes to children. Ukraine is no exception.

The issue of changing a child’s surname without the father’s consent in Ukraine raises many questions about the legality, morality, and practicality of such a step.

The legislation of Ukraine in the field of changing the surname establishes a number of restrictions that apply to children. According to Article 148 of the Family Code of Ukraine, changing a child’s surname is possible only with the consent of both parents or by a court decision in cases provided for by law.

In particular, in part 5 of Art. 148 of the Family Code of Ukraine, it is stated that in case of disagreement between one of the parents regarding the change of the child’s surname, the dispute between them regarding such change shall be resolved by the court.

The court considers such claims taking into account all the circumstances of the case, including the relationship between the parents and the child, the welfare of the child, and its interests.

In case of disagreement between one of the parents regarding the change of surname, the court will conduct an appropriate process in which both parents will have the opportunity to express their positions and prove their validity.

When one parent tries to change a child’s last name without the other parent’s consent through a legal process, the process may include the following steps:

• Preparation of a statement of claim: One of the parents who wants to change the child’s surname must prepare a statement of claim and submit it to the court. In the application, it is necessary to substantiate in detail the reasons for changing the surname and provide all the necessary evidence.
• Trial: After filing a lawsuit, the court appoints a meeting at which the case is considered. Both parents have the right to participate in the meeting and present their arguments regarding the change of the child’s surname.
• Evidence and reasoning: During the court session, both parents can present their evidence and arguments regarding the change of surname. In order for the court to decide in their favor, it is necessary to convincingly prove that the change of surname is in the interests of the child and his well-being.
• Judgment: After considering all the circumstances of the case, the court makes a decision on changing the child’s surname. The decision can be made in favor of one of the parents or rejected, depending on the circumstances of the case and the evidence presented by the parties.
• Execution of the court decision: If the court decides in favor of changing the surname, the parents must comply with this decision. The relevant state registration authorities can make appropriate changes in the child’s documents.

In general, the legal process of changing a child’s last name without the consent of one of the parents can be complicated and long. Professional legal support provided by the company “Prikhodko and Partners” is important for the successful resolution of such a case.

The court makes a decision on the basis of all available information and decides whether there are grounds for changing the child’s surname. At the same time, the main criterion is the well-being and interests of the child himself.

If the court considers that the change of surname is in her best interests, it can issue a corresponding decision even without the consent of one of the parents.

Changing the child’s surname through the court without the consent of one of the parents is possible only in cases where it is justified and corresponds to the interests of the child. Solving such issues through a court process can be difficult and requires a detailed study of all the circumstances of the case.

The main goal should always be to ensure the well-being and welfare of the child, as well as to resolve conflicts between parents through legal and fair solutions.

By contacting the law firm “Prikhodko and Partners”, parents can get competent and professional help in solving issues related to changing a child’s last name without the consent of one of the parents in Ukraine through a court process.

The company “Prikhodko and Partners” is known for its expertise in family law and the protection of children’s rights. Our lawyers have considerable experience in resolving complex conflicts between parents and resolving legal issues related to children.

By contacting our company, parents can count on an individual approach to their situation, professional advice on all aspects of the case, and effective support in the legal process.

In addition, the legal company “Prikhodko and Partners” ensures the confidentiality and reliability of all legal services provided, providing clients with peace of mind and confidence in solving their legal issues.

Cooperation, understanding, and compliance with the law are key aspects of solving such situations.

Therefore, by choosing the company “Prikhodko and Partners”, parents can count on competent and professional help in solving complex legal issues related to changing a child’s last name through a court process in Ukraine.

1. Taxation of the transaction of purchase and sale of corporate rights
2. Determining the amount of taxable profit.
3. Additional procedures for the purchase of corporate rights from a non-resident

For the purposes of this article, the first thing to note is that a non-resident can be both an individual and a legal entity. The source base, which must be guided by the taxation of the operation of the purchase and sale of corporate rights (since such an operation concerns the receipt of income on the territory of Ukraine), is first of all the Tax Code of Ukraine.

And since a non-resident participates in this operation, bilateral agreements between Ukraine and the non-resident’s country of residence are also valid. At the same time, the provisions of bilateral agreements prevail over the PKU, if the provisions of these two acts differ. In this case, the non-resident must also provide a certificate confirming residency in another country.

Taxation of the transaction of purchase and sale of corporate rights

According to the PKU, a tax rate of 15% is applied to the non-resident’s profit from operations on the sale of corporate rights of resident legal entities, if the seller is a non-resident legal entity.

If the seller is a non-resident individual, the tax rate will be 18% income tax and 1.5% military levy.

Determining the amount of taxable profit

Profit is considered the difference between the income from the sale of corporate rights and the cost that was spent on the acquisition of such an asset, while such cost must be documented.

If the non-resident does not provide such supporting documents, the cost of the transaction to alienate corporate rights is subject to taxation. Such tax is paid to the budget at the time of receipt of payment from the sale unless otherwise specified in a bilateral agreement.

Importantly! Tax is withheld and paid by the buyer as the tax agent

There may not always be a profit from such an operation, for example, the sale of corporate rights may be at nominal value, i.e. at the same cost as their purchase, or at a loss, i.e. at a price lower than the cost of purchase. In this case, there will be no taxation.

However, in the second case, there is a risk that the tax authorities will recognize the profit in “kind” from the buyer of corporate rights in favor of the new investor.

For a resident-buyer, the purchase transaction of corporate is legally subject to taxation. Procedurally, such an operation will not differ from the purchase of rights from a resident.

Additional procedures for the purchase of corporate rights from a non-resident

It is worth emphasizing a few more points.

If the total assets of the LLC, in which the share is alienated, exceed UAH 50 million, or if the share is alienated, which ensures the transfer of more than 50% of the votes in the highest governing body of the LLC, it is necessary to obtain consent for the alienation of corporate rights from the Antimonopoly Committee of Ukraine.

Also, the purchase of corporate rights from a non-resident may lead to the need to obtain new permits or licenses, if the activities of the LLC require them.

If you plan to buy corporate rights from a non-resident, we recommend that you consult the law firm “Prikhodko and Partners”, which will help you conduct a legal analysis to assess all risks and potential liabilities.

The decision to start the proceedings shall be taken by the court on the merits. However, there are sometimes situations where the parties to the proceedings disagree with this decision. In such cases, the law gives them the right to challenge it.

When can I appeal the decision to prosecute?

• Violation of jurisdictional rules:

The case had been brought before a court, which had no jurisdiction to hear it. For example, a claim for debt recovery under a loan agreement had been filed with the Economic Court, although under the rules of jurisdiction such cases were heard by the ordinary courts.

• Non-compliance with procedural rules:

The court did not follow the procedures established by law at the commencement of the proceedings. For example, the judge did not give the parties an opportunity to express their views on the commencement of the proceedings.

• Illegality of claims relating to:

The judge ruled that these claims were legitimate, although they were not in accordance with applicable law. For example, the judge recognized a legal claim for a fine that had been calculated in violation of applicable law.

• Insufficient circumstances on which claims are based:

The claimant did not provide sufficient evidence in support of its claims. For example, the plaintiff did not provide any evidence that the defendant actually owed him money.

• Lack of grounds for action:

The judge found no legal basis for the hearing. For example, the judge initiated legal proceedings that did not meet the requirements of the existing legislation.

• Other grounds:

There were other grounds on which an appeal could be lodged against a decision to open proceedings, such as a decision by a judge who had no authority to do so.

It is important to note that the list of grounds for challenging the commencement decision is exhaustive. Experienced counsel will be able to immediately determine whether there are grounds for appeal or not.

Period for appeal against the decision to open proceedings

The normal period for appeal against a decision to commence proceedings is 15 days from the date of its announcement.

However, there are exceptions to this rule:

1. In bankruptcy cases, an appeal against a decision to commence proceedings may be filed within 30 days of the date of its announcement.
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2. se of administrative offences: An appeal against the decision to commence proceedings may be lodged within 10 days from the date of its adoption.

It is important not to miss the deadline for appealing against the decision to initiate proceedings, otherwise your right to appeal will be lost.

How is it competent to challenge the decision to open the proceedings?

The procedure for appealing against a decision to institute criminal proceedings depends on the type of judicial proceedings (civil, economic, administrative) and the specific circumstances of the case. However, a number of general measures are needed:

1. Decision on the period of appeal: usually 15 days from the date of announcement of the decision.
2. Appeal: State your case clearly and explain why you disagree with the court’s decision.
3. Collecting the necessary documents: attach to the appeal a copy of the ruling, a copy of the claim, other evidence supporting your position.
4. Payment of court fee: the amount of the fee depends on the type of trial and the price of the claim.
5. Appeal to the Court of Appeal.

Why is it better to contact an experienced lawyer immediately?

Challenging a decision to initiate proceedings is a complex legal process that requires knowledge of the law in force and experience in litigation. It can be quite difficult to carry out all the necessary actions and correctly justify their position in court.

By contacting an experienced lawyer, you will receive:

• Qualified legal aid: the lawyer will analyze your situation, determine the optimal appeal strategy and help you at all stages of the process.
• Preparation of an appeal: the lawyer will correctly formulate your arguments and support them with appropriate evidence, which will greatly increase the chances of successful appeal.
• Representation of Your Interests in Court: The lawyer will represent Your interests in the Court of Appeal, take over all procedural issues and protect Your rights.

Our lawyers will effectively assist in challenging the decision to open a trial

Having many years of experience in litigation, attorneys of Prikhodko & Partners are well aware of all the intricacies of the process of appealing decisions on the opening of proceedings. We will examine your situation carefully, devise an effective strategy and do our best to have the illegal judgement quashed.

Consult or calculate the price of appealing against the decision to open proceedings – fill out the form below.

Why is the Seychelles an attractive jurisdiction for acquiring a ready-made company?

The current legal framework is based on the IBC Act 2016 (approved 6 August 2021). With this law, all offshore companies (IBCs) registered in Seychelles are allowed to engage in any business activity worldwide.

The type of company used for international business and investment – IBC (International Business Company).

The attractiveness of the Seychelles as an investment haven extends to taxation. Ready-made companies thrive in a tax system that has plenty of low corporate tax rates, VAT and many benefits that extend to capital gains.

The main advantages of buying a ready-made company are

• Fast process of company re-registration;
• Absence of requirements for minimum authorized capital;
• High level of confidentiality;
• Stable economy;
• Lack of currency control;
• Low costs of doing business;
• Availability of DTA – agreements.

How much can a ready-made company in Seychelles cost??

The costs associated with the acquisition of a ready-made company are built around many factors.

This includes, in particular, such aspects as the chronological age of the company, the complexities inherent in its structural architecture, the list of services that collectively form the volume of costs.

Although initially, the investment may seem higher than when creating an organization from scratch. The amount of time saved and immediate access to the market are strong arguments in favor of buying the company.

What is included in the cost of services?

The amount of expenses consists of the total cost of basic services necessary for easy transfer of ownership, and we can also offer additional services related to opening bank accounts, and organization of virtual offices.

What are the necessary documents and requirements?

• Documents required for the purchase of a ready-made company are identity documents, in particular, passports, and any other state documents.
• Also, it will be necessary to provide information on comprehensive verification in accordance with the requirements of regulatory authorities. This information may include financial statements, business relationships and background checks.
• It is necessary to describe in detail the history of your legal and business experience. This may include information about previous companies you have been involved with, as well as any legal issues.
• Depending on regulatory requirements, you may need to provide financial, tax reports and other documents.
• Depending on the purchase, you may need to provide proof of funds or financial ability to complete the purchase.
• Be prepared to undergo a background check, especially if the acquisition involves sensitive sectors or industries.
• Some documents may require notarization or authentication to ensure their validity.

In conclusion, I would like to add that in the next few years, Seychelles will be reforming legislation aimed at increasing business transparency in accordance with OECD recommendations. AML policy will be the main focus.

As a result, the Anti-Money Laundering Act and Beneficial Ownership (BOA) legislation have already entered into force in the country last year.

Gambling equipment, which according to the content of this article should be understood as a gaming machine, a gaming table (including a gaming table with a roulette wheel) is an object that is subject to proper licensing in accordance with the legislation of Ukraine.

Persons interested in conducting activities related to gambling and casinos should bear in mind that only in case of compliance with their license conditions and, accordingly, obtaining a proper license for certain categories of equipment, there is a real possibility of disposing of such equipment on legal grounds.

Carrying out the relevant activity without a license can lead to the imposition of rather large fines and bans from the regulatory body of the country.

First of all, it is worth analyzing those points that can cause difficulties for the client in the course of obtaining the appropriate license.

They concern, first of all, the type of license for gambling equipment, and the license conditions to which the applicant must comply when applying for the corresponding license from the Commission for the Regulation of Gambling and Lotteries (hereinafter – KRAIL).

Let’s get acquainted with each of these points separately.

Types of gambling equipment licenses

Licenses for gambling equipment are of several types, which can be classified according to different separation criteria. On the territory of Ukraine, you can get a separate license for a slot machine, a license for a gaming table, and a license for a gaming table with a roulette wheel.

The main prerequisite for obtaining the specified types of license is the mandatory possession of a valid license of one of the specified types (depending on the desired type of activity):

• a license in the field of gambling in casino gambling establishments;
• a license in the field of organizing gambling games in slot machine halls;
• investment license.

Licensing conditions for obtaining certain types of licenses for gambling equipment

Obtaining a license for gambling equipment requires the applicant and his business to meet several mandatory conditions for conducting the relevant activity. We will immediately emphasize that a business entity (LLC, TDV, FOP, for example) can obtain the appropriate license.

In addition, the following requirements may be imposed on the client (and business):

• availability of authorized capital in the amount necessary for activity licensing;
• absence of debt to the state budget (in particular, for tax liability) and other financial lending institutions;
• proper compliance of the premises, where the relevant gambling equipment will be operated, with sanitary, hygienic, and fire safety standards
• proper certification of gambling equipment for its operation.

It is important not only to comply with the above license conditions at the time of applying to the licensing authority for obtaining the appropriate permission but also not to violate these requirements throughout the entire activity.

At the same time, we clarify that the violation of the specified license conditions and other requirements established in accordance with the clarifications of CRAILL and the current legal framework of Ukraine may result not only in the imposition of a fine in the appropriate amount but also in the cancellation of the obtained license.

Lawyers of JSC “Prikhodko and Partners” can not only provide you with full legal advice on issues related to licensing conditions and the process of obtaining a corresponding license for gambling equipment but also full legal support of the entire process until the moment of obtaining the license.

Such support will include the following actions: preparation of documentation and applications for submission to KRAIL, communication with KRAIL regarding the process of obtaining a license (for example, correcting deficiencies in documents, providing additional documentation, etc.), performing all other actions for the desired result – obtaining a license for gambling equipment.

Conclusions.

Obtaining a license for gambling equipment is a complex and rather complicated process.

To choose the type of license that the client wishes to obtain, orientation in the licensing conditions and stages of obtaining the desired license, as well as the possibility of obtaining full legal support, we recommend contacting the lawyers of Prikhodko and Partners JSC.

This will not only help to qualitatively approach this issue, but also save your precious time.

Renting land that is in communal or state ownership is one of the most common options for realizing property rights. In this article, we will consider in more detail the support for the registration of the lease of a plot of communal property. Our experts, lawyers Prykhodko and Partners, provide this turnkey service.

Variants of the transfer of a plot of communally owned land for rent

Today in Ukraine, the following options are used for the transfer of utility vehicles for rent:

1. Conducting auctions for the lease of land property.
2. The decision of the relevant body that disposes of communal property.

The first option is the priority. As for the second option, it is used only as an exception.

A similar dynamic is connected with the fact that, in accordance with Law No. 1012, the possibility of renting land without bidding was reduced.

To begin with, let’s consider in which cases auctions are not held:

• Location of buildings or structures owned by legal entities or individuals on a plot of communally owned land.
• Provision of a plot of communal property for partners within the framework of the current Law.
• Renewal of concluded land lease agreements.
• Leasing of real estate or concessions of property complexes located on communally owned land.

In all other cases, the lease of communally owned land is carried out exclusively based on the results of land auctions.

Stages of acquiring the right to lease a plot of communal property through an auction

The procedure for the right to lease a plot of communal property involves certain stages.

Let’s start with the fact that a potential tenant submits an application to the body managing a communal land plot. This application reflects the intention to rent/develop the territory.

To obtain a land plot for rent, it is worth analyzing the announcement on the Prozorro.Prodazhi portal.

Thanks to this, you can get complete information about:

• Main characteristics of the auction

We are talking about the organizer and executor, the time and place of the auction.

• The exhibited lot

You will receive detailed information about the area, purpose, technical documentation for the plot of land.

• Conditions for the transfer of communal land property for rent

The starting annual fee for the use of the plot of land is indicated here.

Land plot lease without auction

In some cases, it is possible to use the procedure of renting a plot of land without holding an auction.

For this, first of all, it is necessary to obtain the permission of the authority for the disposal of the plot of land. If a positive decision is made, land management documentation will be developed. After the documentation is developed, it is approved.

Secondly, the competent body makes a decision on the provision of land for rent.

Thirdly, a lease agreement for a plot of communal property is concluded.

Fourthly, the lease right is registered in the State Registry.

Support for registration of land lease

It is quite difficult to go through the procedure of renting a plot of communal property on your own. It is better to entrust this matter to professional lawyers. Specialists Prykhodko and Partners provide a “turnkey” service for leasing a plot of communal property.

Do you still have questions? We are waiting for a preliminary consultation! To calculate the cost of supporting the registration of the lease of a plot of communal property, fill out the form below.

Late payment of utility services can lead to unpleasant consequences, one of which is the opening of enforcement proceedings. This means that the service provider has the right to involve the state enforcement service to enforce debt collection.

When can executive proceedings be opened for communal services?

Enforcement proceedings may be opened in the following cases:

• Existence of overdue debt. Usually, the service provider applies to the court with a lawsuit to collect the debt if it reaches a certain amount. After receiving a court order or court decision, the supplier can initiate enforcement proceedings.
• Ignoring the debt warning. If you have received a warning about the debt and have not taken steps to pay it off, the service provider can go to court with the above requirements.
• Non-fulfillment of debt restructuring agreement. If you entered into a debt restructuring agreement with a service provider, but violated its terms, enforcement proceedings can be opened without additional appeals to court.

Possible consequences of opening executive proceedings

The opening of enforcement proceedings may have a number of negative consequences for the debtor, in particular:

• Forced collection of funds from the debtor’s account. The state executor may, without the debtor’s consent, deduct funds from his bank accounts to repay the debt.
• Seizure of the debtor’s property. An executor can seize the debtor’s property, such as an apartment, car or land, with the aim of selling it later to pay off the debt.
• Restrictions on travel abroad. The debtor may be restricted from traveling abroad until the debt is repaid.
• Entry into the Unified register of debtors. Information about the debtor will be made public in the Unified Register of Debtors, which may negatively affect his credit history.

What to do in case of open enforcement proceedings for communal services?

If you find yourself in a situation where enforcement proceedings for utility services have been opened against you, it is important not to panic and act decisively. Here are some tips:

1. Contact your service provider. You may be able to negotiate a debt restructuring or a phased repayment agreement.
2. Seek legal advice. A lawyer will help you understand the situation, protect your rights and interests, and challenge the actions of a public or private executive, if necessary.
3. Do not ignore the actions of the performer. Failure to comply with its requirements can lead to even more serious consequences.

Ways to solve the problem and the assistance of a lawyer in open executive proceedings for communal services

The opening of executive proceedings for utility services is an unpleasant situation that can have serious consequences. However, do not panic. By contacting a lawyer from our company “Prykhodko and Partners”, you will be able to protect your rights and interests, as well as find the optimal way to solve the problem.

What solutions exist?

1. Full debt repayment: the easiest and most effective option, but not always available. An attorney will help you develop a debt repayment plan that will fit your financial capabilities.
2. Debt restructuring: dividing the debt into smaller parts and paying them off over a certain period. A lawyer will draw up a restructuring agreement with a service provider for you, which will be as beneficial as possible for you.
3. Legal appeal: If you believe that enforcement proceedings were initiated illegally, a lawyer will help you challenge the actions of the state bailiff in court.
4. Other options: depending on your situation, the lawyer may suggest other ways to solve the problem, for example, applying to social security agencies or charities.

Why do you need a lawyer?

• Experience and knowledge: the lawyer knows all the nuances of the legislation and the practice of resolving disputes on utility services.
• Individual approach: the lawyer will carefully study your situation and develop an action plan that will be as effective as possible for you.
• Protection of your rights: a lawyer will represent your interests at all stages of solving the problem, and will also help you protect your rights and interests from the illegal actions of the executor.
• Saving time and effort: the lawyer will take care of all the legal issues related to the solution of your problem, which will allow you to save time and effort.

By contacting the lawyers of the company “Prykhodko and Partners”, you can be sure that you will receive qualified legal assistance aimed at protecting your rights and interests in cases of debt collection for communal services.

Would you like to order a consultation or find out the cost of services in open executive proceedings for communal services? Fill out the form below.

The issue of paying for communal services remains acute for a certain part of Ukrainians under martial law. Due to declining incomes, unemployment, destruction of housing and infrastructure, many families find themselves in a difficult situation and cannot pay utility bills on time and in full. As a result, debts for housing and communal services accumulate.

In such a situation, the idea of ​​writing off these debts becomes attractive for many consumers. After all, communal debts become a significant financial burden, which only increases the difficult financial situation.

However, under what conditions is it possible to write off such debts?

Legislative regulation

Currently, there are no regulations in the legislation that would provide for full or partial write-off of debts for communal services for all categories of consumers. At the same time, the Resolution of the Cabinet of Ministers of Ukraine No. 206 dated 05.03.2022 established temporary restrictions for the period of martial law:

1. Prohibition of debt collection for utility services incurred after February 24, 2022, for residents of war zones and temporarily occupied territories. This prohibition applies only if consumers document their temporary absence from these accommodations.
2. Prohibition of charging fines, penalties and other sanctions on public debts for communal services, regardless of the date of their occurrence.
3. Prohibition of disconnection of public utility services due to non-payment

However, these restrictions are temporary for the duration of the martial law and do not provide for the full write-off of debts. After the end of martial law, utility companies will be able to demand the payment of accumulated debts, including through the court and executive service.

Debt cancellation procedure

Consumers of utility services have a legal opportunity to initiate the write-off of their debts to suppliers. However, a certain prerequisite is necessary for this – the service provider must first apply to the court with a claim to collect the debt from the consumer.

If during the court proceedings the court sides with the consumer, he may be given the right to write off utility debts. This is possible under several circumstances:

1. If the consumer’s debt to the supplier exists for more than 3 years.
2. If the debt arose due to the accrual of funds by the previous owners of the home, which the consumer is forced to pay.
3. If the supplier charged the consumer the debt incorrectly, not in accordance with the actual area of ​​his home.
4. If the consumer is officially recognized as bankrupt in a court of law.

Under certain circumstances, when the consumer proves his right in court, he can achieve write-off of accumulated debts for utility services in accordance with current legislation.

Help of professional lawyers

Debt write-offs for utility services can be quite complicated. To successfully resolve such a situation, contact the lawyers of the company “Prykhodko and Partners” for qualified legal assistance.

The company’s experienced lawyers specialize in debt cases. They will help prepare all the necessary documents, arguments and represent interests in court for the most successful resolution of cases related to debt write-off for utility services.

Customs is not only a place of border crossing and customs payments. It is also a powerful tool for protecting your trademark (TM). In the world, more and more attention is paid to the protection of intellectual property, in particular at customs, where the illegal movement of goods infringing the rights of trademark owners can be detected and stopped.

How is the TM protection process carried out at customs?

Monitoring and detection.

• Market surveillance: Customs conducts systematic monitoring of goods imported or exported across the border.
• Detection of infringements: Customs may detect goods that are similar to your TM or infringe your rights.

Stop and check.

• Import stop: Customs can stop the movement of goods that infringe TM rights.
• Document verification: customs checks documents confirming the legality of the goods and their compliance with the declared TM.

Information and response.

• Owner notification: Customs may notify the TM owner of detected violations.
• Responding to violations: the owner of the TM is given the opportunity to apply to the customs office with a request to stop the violations.

Variants of actions of the TM owner in relation to the violator at customs

Within 10 days after the notification from the customs, the owner of the trademark has the opportunity to make a strategic decision regarding further actions regarding the violator. Here are some options he might consider:

Agreement through license agreement:

• The TM owner may consider entering into a license agreement with the infringer.
• In such a case, the owner may grant the infringer the right to use his TM under the conditions specified in the agreement and in exchange for appropriate compensation.

Addressing the court:

• If the owner believes that the violation of his TM rights is serious and does not agree to a compromise, he can go to court.
• Legal action may include claims to cease violations, damages, and other legal remedies.

Compromise solution:

• Sometimes it is worth considering the possibility of reaching a compromise solution with the violator without court proceedings.
• This may involve negotiating and reaching a mutually beneficial agreement that satisfies both parties.

Consultation with a lawyer:

• Before making a decision, the TM owner is advised to contact legal experts for qualified advice.
• A lawyer will help assess the situation, consider all options and develop an optimal plan of action.

The TM owner has the right to choose the option that corresponds to his goals, interests and business development strategy. The key is a competent and well-founded strategy that will help ensure the protection of his rights and interests in the field of intellectual property.

Support in writing an application for trademark protection at customs

Our law firm “Prykhodko and Partners” is ready to provide you with full support in writing an application for the protection of a trademark (TM) at customs. Our experience and professionalism will allow you to effectively protect your rights and interests. Check out our support process:

Application preparation.

• Our team of lawyers and intellectual property experts will prepare a professional application for TM protection at customs. We will take into account all the necessary details, including legal aspects, facts of infringement and evidence of your TM rights.

Submission and support.

• After preparing the application, we will submit it to the relevant customs office. Our lawyers will manage all documentation and communication with customs, ensuring a proper application process and defending your interests.

Monitoring and tracking.

• We also constantly monitor the situation and track the reaction of customs to our application. If necessary, we are ready to make changes and additional arguments for effective protection of your TM.

Representation of interests.

• Our company provides a full service of representing your interests in all aspects of TM protection at customs. We guarantee professionalism, confidentiality and responsibility at every stage of the process.

Consultation and analysis.

• In the event that the customs office reports a violation of your TM, our qualified lawyers will consult with you for a thorough analysis of the situation. We will study all aspects of the violation of your TM at customs, assess the scope of the violation and determine the optimal action plan for its protection.

Do not hesitate to contact us for support in writing an application for the protection of your trademark at customs. We will provide the highest level of legal support and help you protect your rights and interests in the field of intellectual property.

If you need advice or want to know the cost of TM protection at customs, fill out the form below.

In this article, I would like to shed light on the issue of submitting a full report on CIC.

We remind you that the deadline for submitting the report on the CIC was May 1, 2024.

However, there are cases when the CIC report cannot be submitted by May 1, 2024, for objective reasons.

Let’s consider in detail which cases we are talking about.

Who should submit the abbreviated report on CIC?

According to clause 39-2.5.4. PKU if the controlling person is unable to ensure the preparation of financial statements of the controlled foreign company and/or the calculation of the adjusted profit of the controlled foreign company before the deadline for submitting the annual declaration on property status and income or the tax declaration on the income tax of enterprises, such controlling person submits a report on controlled foreign companies in an abbreviated form, which contains only the information provided by subparagraphs “a” – “c” of subparagraph 39-2.5.3 of this clause.

That is, an abbreviated report is submitted if, as of May 1, 2024, the report of the controlled company for 2023 is not yet ready and has not yet been submitted in the country of registration, or if the controlling person for some reason does not have time to submit a full report on CIC because there are nuances regarding the preparation financial reporting.

According to clause 39-2.5.4 of the PKU, part 2, the controlling person is obliged to submit a full report on controlled foreign companies by the end of the calendar year following the reporting (tax) year. If, according to such a report, the total taxable income, the object of taxation of corporate income tax of the controlling person increases, such person shall submit a clarifying annual declaration on property status and income or a tax declaration by the end of the calendar year following the reporting (tax) year from corporate income tax. At the same time, fines and/or fines are not applied.

What information should a full CIC report contain?

The Full Report provides more details, including information on the income, holdings, and tax obligations of CICs. Failure to comply or failure to report may result in fines.

What are the specifics of CIC taxation?

According to the legislation, the adjusted profit of the CIC is not taxable if:

• There is an agreement on the avoidance of double taxation or the exchange of information between Ukraine and the country where the CIC is located, and if the CIC pays an income tax of at least 13% or passive income does not exceed 50% of the total income.
• The total income of all CICs of one controlling person is less than EUR 2 million.
• CIC is a public company with shares on a recognized stock exchange.
• CIC is a charitable organization that does not distribute income in favor of the founders.

What penalties are provided for late submission of a CIC report and for failure to submit a CIC report?

According to the Explanation of the State Tax Service of Ukraine, Art. 120.7. Late submission of the Report by the controlling person entails the imposition of a fine in the amount of one amount of the subsistence minimum for an able-bodied person, established by law on January 1 of the tax (reporting) year, for each calendar day of non-submission, but no more than 50 amounts of the subsistence minimum for an able-bodied person established by law by law on January 1 of the tax (reporting) year.​​

In accordance with clause 120.7 of Art. 120 of the Code of Civil Procedure, failure to submit a Report by the controlling person entails the imposition of a fine in the amount of 100 times the subsistence minimum for an able-bodied person, established by law on January 1 of the tax (reporting) year.

Conclusions

• Penal sanctions are not applied to controlling persons who managed to submit a full report on CIC by May 1, 2024, and a shortened report in accordance with this date. Those who submitted an abbreviated report on CIC must submit a full report on CIC.
•  by the end of the calendar year. Penalties are applied to those controlling persons for late submission of the CIC report or in case of failure to submit the CIC report in the amounts indicated above.

Do not delay in submitting the CIC report and contact us, we will help you prepare and compile the CIC report and are ready to answer any of your questions regarding CIC rules and taxation.​​

Solar energy has become one of the most promising technologies for electricity production.

In this context, the license for the production of solar electricity becomes a key tool for stimulating the development of solar energy and ensuring the energy security of Ukraine as a whole.

Obtaining a license for the production of solar electricity is an important step for enterprises and organizations, which will allow them to legally and efficiently operate solar systems and sell the received electricity to target consumers.

The main advantages of obtaining a license and carrying out solar electricity production activities are the following:

• Stimulation of the development of solar energy. The license gives enterprises the right to build and operate solar power plants, which contributes to the development of this area and the reduction of the use of traditional energy sources.
• Energy independence. Solar energy is an energy source that is available almost everywhere, so companies that have a license to produce solar electricity can reduce dependence on imported energy sources and ensure a stable energy supply.
• Reduction of greenhouse gas emissions. The use of solar energy helps to reduce emissions of harmful substances into the atmosphere, which generally improves the quality of the environment.

Licensing conditions for the production of solar electricity may vary depending on the specific conditions established by the regulatory authorities that issue such a license.

In general, there are those typical requirements that can be included in the license conditions for the production of solar electricity, which are:

• Technical requirements: equipment characteristics and quality standards. License conditions may include requirements regarding certain technical characteristics of solar panels and other equipment used to produce electricity, and compliance with quality standards issued by relevant government authorities.
• Environmental requirements: compliance with environmental standards and monitoring of harmful emissions. Licensing conditions may include requirements for compliance of the project with environmental standards and requirements for environmental protection, mandatory monitoring of harmful emissions in order to prevent excess pollution;
• Administrative requirements: regular reports. A company with a license to produce solar electricity may be required to submit regular reports on production, equipment operation, and other aspects of its activities to relevant government agencies.

Therefore, a thorough familiarization with the specific license conditions for conducting solar electricity production activities and their implementation is important for successfully obtaining and maintaining a license in the future.

Qualified lawyers of Prikhodko and Partners JSC, for their part, offer the Client full legal support in the process of obtaining such a license, which includes:

• conducting an initial consultation to determine the Client’s compliance with all license conditions,
• preparing the necessary documents for submission to the licensing authority for this activity,
• making changes to proposals of the relevant body, and re-submission of the list of corrected documents,
• support of communication, and support of the Client until the moment of receiving the license.

Conclusions

Obtaining a license to produce solar electricity is a complex but important process that requires careful preparation.

Correct execution of all stages of obtaining a license, which is possible in the case of contacting a qualified lawyer, will help the Client to go through the licensing procedure as quickly as possible and start successful production.

In today’s world, electronic money is becoming more and more popular, opening wide opportunities for financial transactions.

Lithuania, as a member of the European Union, offers a regulatory framework for companies wishing to carry out electronic money transactions and investment activities within its territory.

One of the key elements for carrying out such transactions is obtaining an AEMI (Authorised Electronic Money Institution) license.

What is an AEMI license?

An AEMI license is a permit issued by the Bank of Lithuania that gives companies the right to carry out electronic money transactions and investment activities. This license is mandatory for those who plan to conduct financial services in Lithuania.

Obtaining an AEMI license requires a company to meet a number of requirements set by regulatory authorities.

Some of these requirements include:

• Confirmation of the company’s financial stability and capital adequacy.
• Carrying out a documentary check of the founders and managers of the company.
• Development and implementation of appropriate policies and procedures for the detection and prevention of money laundering and terrorist financing.
• Ensuring compliance with security and personal data protection standards.

The process of obtaining an AEMI license can be complex and time-consuming, but includes the following basic steps:

• Preparation of documentation. The company must collect and prepare all necessary documentation, including articles of association, financial statements, policies and procedures.
• Application submission. An application for obtaining an AEMI license is submitted to the Bank of Lithuania together with all necessary documentation.
• Consideration of the application. The Bank of Lithuania conducts a thorough analysis of the application and accompanying documents from 6 to 12 months in order to determine the company’s compliance with all requirements.
• Conducting an interview. In case of a positive decision on the application, an interview with representatives of the Bank of Lithuania may be scheduled.
• Obtaining a license. After successfully passing all stages of the process, the company receives an AEMI license and can start conducting electronic money transactions and investment activities.

Obtaining an AEMI license in Lithuania has a number of advantages for companies, including:

• Ability to carry out transactions with electronic money within the framework of the European Union.
• Access to a wide market of financial services.
• Support and oversight from regulatory authorities, which helps increase customer confidence.

Obtaining an AEMI license in Lithuania can be difficult for several reasons:

• Strict capital requirements. To obtain a license, the company must have a sufficiently large amount of capital, which can amount to a significant amount (300-400 thousand). This makes the process of obtaining a license expensive and requires serious financial efforts on the part of the applicant.
• Complexity of the application process. The process of obtaining an AEMI license involves submitting extensive documentation and responding to numerous requests from the regulatory body. This process can be difficult due to the large number of requirements and the need for careful planning and preparation.
• Strict security and compliance requirements. Regulatory authorities place high demands on security and personal data protection systems for companies that receive an AEMI license. This means that the company must have a high level of technical knowledge and ensure compliance with all security standards, which can be a challenge for some organizations.
• The need to pass a thorough inspection. Companies applying for an AEMI license must undergo a thorough regulatory review. This may include verification of financial stability, verification of founders and managers of the company, as well as risk assessment.
• A long period of obtaining a license. The process of obtaining an AEMI license can take a considerable amount of time, as the regulatory authorities conduct a detailed analysis of the submitted documentation and respond to numerous requests from the applicant. This can lead to delays in business launch and loss of market opportunities.

Obtaining an AEMI license in Lithuania is an important step for companies that plan to carry out transactions with electronic money and investment activities within the European Union.

This process requires companies to make serious efforts, financial expenses and compliance with high standards of security and regulatory control.

Despite the complexity of the process, the advantages provided by the license can significantly increase the company’s competitiveness in the financial services market.

The need for digitization of financial assets has become acute recently, given the rapid technological development of the world, which had a special impact on all spheres of social life without exception.

States that aspire to be among the leaders among the most comfortable for doing business have already begun to implement such technologies in their legislative practice.

However, in most of them, including Ukraine, there is no clear legal regulation of tokenization, which can become an obstacle to its implementation by corporations.

To begin with, it is worth finding out what tokenization is, namely: the process of “sharding”, splitting any input data into smaller pieces called tokens. These tokens can be words, phrases, symbols, or any other units of information that make sense in the context of the data, such as different types of assets.

Tokenization of assets –it is the process of converting a physical asset into its digital counterpart, presented as a crypto-asset on the blockchain, with the help of which assets become more accessible and liquid. This process also opens up new opportunities for investment and trade.

Who can benefit from tokenization?

Tokenization entails numerous advantages, including for business. In particular, it can help protect sensitive data by replacing it with non-sensitive tokens – random combinations of characters that represent no value to a would-be identity thief.

Tokenization increases the efficiency of data processing, allowing computers to analyze it faster and easier. Besides, it helps improve the accuracy of machine translations, text analysis systems, and other data processing applications.

Tokenization of assets

In the context of asset tokenization, its advantage is that it makes assets more accessible to a wider range of investors. Investment can be made by purchasing part of the asset, its token.

Their purchase does not require large amounts of capital, which is an additional incentive for investors. Tokens can be easily and quickly exchanged on crypto exchanges, which contributes to greater asset liquidity.

All token transactions are recorded on the blockchain, ensuring transparency and immutability. As a result, tokenization opens new opportunities for fractional ownership of assets, the creation of new investment products, and the development of decentralized financial markets.

Tokenization process

Many businesses are concerned about the potential complexity of the tokenization process.

However, in fact, it includes several fairly simple steps, including:

• the creation of a smart contract on the blockchain, which will determine the rules of ownership, use, and disposal of tokens;
• the emission of tokens – that is, direct tokenization of the asset and distribution of the generated tokens among holders;
• well, of course, trade or exchange of tokens on crypto exchanges, i.e. disposition.

But first of all, it is necessary to carefully approach the selection of assets that are most beneficial for tokenization.

The feasibility of tokenization depends on a number of factors, such as the liquidity of the asset (more liquid assets tend to be easier to tokenize and trade), and the regulatory environment surrounding asset tokenization, which may vary from jurisdiction to jurisdiction.

Tokenization costs also depend on the complexity of the process and the technologies used. It is equally important to assess the potential demand for tokenized assets before starting the tokenization process.

Some examples of assets that may be beneficial to tokenize include securities, real estate, intellectual property, etc. Tokenization of stocks, bonds, and other securities can make them more accessible to investors and can also make them easier to trade.

Tokenization of intellectual property can make it easier to license and sell.

Let’s consider the real estate tokenization process in more detail.

Real estate tokenization is the process of converting real estate ownership or equity into digital tokens based on blockchain technology.

Indeed, this process includes all the same advantages as the tokenization of other assets, but it also has several additional ones. For example, it can reduce the costs associated with owning and managing real estate because it eliminates the need for intermediaries and paper documentation.

Tokenized real estate can open access to new investors who previously could not invest in traditional real estate. This may include investors from other countries or investors looking for smaller investments.

It can facilitate innovation by enabling the creation of new types of real estate-related assets and products.

Real estate tokenization can exist in several forms.

Including:

• fractional ownership to divide ownership of real estate into shares that can then be owned by multiple investors;
• fractional investments to create fractional real estate investments that allow investors to invest in smaller pieces of real estate and investment funds to create investment funds that invest in real estate.

In the Ukrainian context, tokenization among any other assets, primarily real estate, is a critically important factor that will contribute to the reconstruction of the state in post-war conditions.

This approach will attract international investors, and correct state regulation will help prevent problems related to foreign investments and the sale of real estate in Ukraine.

Tokenization of both real estate and in general is at an early stage of development. It is important to note that legal and regulatory frameworks are still evolving in many countries.

Nevertheless, the potential of this technology to transform the way we own, trade, and invest in assets is significant, and global adoption is expected to grow in the coming years.

Experience of Western countries in the field of tokenization

Increasingly, international companies are turning to tokenization in connection with both the above-mentioned advantages and the desire to stay at the top of financial technological innovations, so it is gaining momentum all over the world.

Among the key players in this environment are the USA and Canada, Japan, Singapore, and Hong Kong. The EU also has a fairly advanced policy on the regulation of crypto-assets.

Countries such as Switzerland and Liechtenstein have already optimized their legislation regarding crypto-assets. Thus, these states are among the most attractive for investment institutes.

Tokenization in Ukraine

Many factors affect the implementation of legal regulation of crypto assets in Ukraine. Unfortunately, the Law on Virtual Assets has not yet entered into force. Despite this, there is currently no direct prohibition of crypto-asset ownership, only a lack of regulation.

Therefore, some Ukrainian corporations have already begun to use tokenization as a tool for managing assets, having adopted the relevant experience from technologically developed countries.

Conclusion

Despite the fact that Ukraine is one of the best countries in the field of technology, it still lags behind the leaders of digital progress in terms of tokenization and regulation of virtual assets.

This is due to certain legal shortcomings of the country, which, however, cannot be overcome either until martial law is abolished, or until appropriate amendments are made to the laws that will help bypass these time frames.

Nevertheless, this does not make Ukraine much less attractive for investment potentially, since the same tokenization is a necessity, not a wishful thinking of business in the conditions of post-war reconstruction.

The tokenization of real estate and other assets has already gained its application in the world due to its obvious advantages, which bring new changes to the investment standards that should be prepared for both corporations and investors and the entire IT industry.

Contact the legal company “Prikhodko and Partners”, and we will help you choose the most optimal options for tokenization and regulation of virtual assets at your request, and we will help in accompanying the registration process, sale of real estate, and other assets, in Ukraine and abroad.

In today’s world, where globalization is becoming an integral part of entrepreneurship, opening an outsourcing IT company abroad can be a promising option for those looking for new opportunities.

Choosing the right jurisdiction is a key stage in the process of creating a successful business.

Therefore, in the course of solving this question, you need to consider some factors that should be taken into account when choosing a jurisdiction for your IT outsourcing company.

Some of the main points to pay attention to are the following:

• Tax burden on business. One of the most important aspects of choosing a jurisdiction is the tax system of the country of company registration. It will not be amiss to explore the various options such as income tax, dividend tax, withholding tax, and others in the countries of choice;
• Business regulatory environment. Before choosing a jurisdiction, it is important to assess the level of business regulation in a particular country. Some states, for example, may have favorable conditions for the development of technology companies, providing easy access to business registration and minimal restrictions on foreign activities;
• The technological infrastructure of the country of registration. Providing a high-quality and stable technological infrastructure is an important aspect for the successful operation of an outsourcing IT company, which will allow it to work effectively and compete in the global market. Not every country can provide future companies with a real opportunity to manage and build infrastructure for proper development and trade;
• Skilled workforce (salaried employees). Before choosing a country, it is also important to assess the availability of skilled labor. It is important to choose a place with the presence of talented IT specialists and the possibility of easy employment.

Consulting a lawyer will help not only to save the client’s time but also to choose a jurisdiction with an attractive tax regime and a regulatory and development environment for an outsourcing IT company.

JSC “Prikhodko and Partners” also offers clients the services of lawyers for company registration for IT business, opening a corporate account for it, as well as accounting support in various countries.

Our specialists also offer you to familiarize yourself with the examples of those countries that are among the most attractive for opening an outsourcing IT company.

United States

The USA is considered one of the most attractive countries for registering companies for IT business. There is ample access to capital, a developed technical infrastructure, and a large base of talented IT specialists to support and develop the future company.

In addition, the US has a business-friendly legal framework and wide access to international markets.

European Union (Netherlands, Lithuania, Ireland)

European Union countries can also be attractive for registering an outsourcing IT company, in particular, due to their stable economy, developed technological infrastructure, and favorable conditions for doing business in general.

The choice of some countries is also worth paying attention to because of a rather low corporate rate (for example, Ireland – 12.5%).

Conclusions

Choosing a jurisdiction for an IT outsourcing company is a complex task that requires careful analysis and consideration in order to choose the most favorable environment for the development and further support of the business.

It is important to make decisions taking into account the above factors to ensure a successful start of business abroad, with prior consultation with a qualified lawyer to resolve all legal issues that may arise in the selection process.

A limited liability company (LLC) is one of the most popular organizational and legal forms of doing business in Ukraine.

The procedure for selling shares in an LLC requires compliance with certain conditions and the presence of a number of documents and is regulated by legislation, namely:

• The Civil Code of Ukraine establishes the general rules of civil turnover, which also apply to transactions with corporate rights.
• The Economic Code of Ukraine – supplements the civil law norms with specific rules related to economic activity, including the activity of LLCs.
• The Law of Ukraine “On Economic Partnerships” contains special provisions on the activities of limited liability partnerships, including rules on the exit of participants from the partnership, the preferential right to purchase shares, and the procedure for transferring shares to other persons.
• The Law of Ukraine “On the Registration of Legal Entities, Individual Entrepreneurs and Public Organizations” regulates the procedure for registering changes in the members of an LLC, which is necessary after the sale of a share.
• Notarial legislation – in some cases, the sale of shares of an LLC may require the notarization of contracts. Such requirements can also be fixed in the statute of the LLC.

These laws define the legal framework for carrying out and registering the sale of shares, the obligations and rights of the participants, as well as the procedural aspects that must be fulfilled for the legitimate execution of the transaction.

The procedure for selling shares

The sale of LLC shares begins with the participant’s decision to dispose of his share. According to the legislation, other members of the company have a preferential right to purchase it. This means that the seller must first offer the sale of the share to other members of the LLC on the same terms on which it is offered to third parties.

If other participants refuse to buy a share or do not show a desire to buy it within the period established by the statute, the share can be sold to third parties. This process should be formalized by concluding a share purchase agreement in the LLC.

Terms of sale

The sale of a share must meet the conditions stipulated by the company’s charter and current legislation.

Special attention should be paid to:

• An assessment of the value of the share, may require the involvement of an independent appraiser.
• Obtaining consent from other members of the LLC, if such a requirement is provided by the statute.
• Notarial certificate of the agreement.

Necessary documents

To sell a share in an LLC, you must prepare the following package of documents:

• The decision to sell the share.
• Share purchase and sale agreement.
• Act of acceptance and transfer of share (notarized).
• Documents confirming ownership of the share.
• Consent of other members of the LLC to the sale, if necessary.
• Notarized copies of all documents that require notarization (passports, powers of attorney, etc.).

After the sale, it is also necessary to register changes in the members of the LLC in the relevant state bodies, which includes making changes to the Unified State Register of Legal Entities, Individual Entrepreneurs, and Public Organizations. This can be done through the bodies of the notary or Tsnap.

Selling a share in an LLC is a complex process that requires a careful study of legislation, the company’s charter, and the preparation of a large amount of documentation.

With the involvement of qualified lawyers of the company “Prikhodko and Partners,” you ensure the legality and security of the transaction and its speed.

Litigation can be complex and multi-step. One of the stages is the appeal, after which, in case of disagreement with the decision of the court of appeal, the party may apply to the cassation instance. Below we will consider the features of appealing the decision of the court of appeal in cassation.

In what cases can you appeal the decision of the court of appeal in cassation?

According to the current procedural legislation of Ukraine, cassation appeal of the decision of the court of appeal is possible in the following cases:

• Violation of substantive law:

1. Incorrect application or interpretation of the rules of law governing disputed legal relations.
2. Non-application of the law to be applied to this case.
3. Application of the rules of law that do not comply with the Constitution of Ukraine.

• Violation of procedural law:

Significant violations of procedural law, which made it impossible to properly consider the case and make a lawful and reasonable decision.

1. Violation of the rules on the jurisdiction of the case.
2. Violation of the rules on the composition of the court.
3. Violation of the rules on the withdrawal of a judge.
4. Violation of rules on evidence.
5. Violation of the rules on the consideration of the case.
6. Violation of the rules of judgment.

• Improper application of the pre-judicial value:

1. Incorrect application or interpretation of the provisions of a court decision that has a prejudicial meaning for this case.

It is important to note that not all decisions of the court of appeal can be appealed in cassation. The list of rulings that are not subject to cassation appeal is given in Article 389 of the Civil Procedure Code of Ukraine. For example, decisions on:

1. Leaving the appeal without consideration.
2. Refusal to renew the missed term for appeal.
3. Suspension of appeal proceedings.
4. Leaving the application to challenge the judge without satisfaction.

Before filing a cassation appeal, it is recommended to carefully study the procedural code to make sure that the decision of the court of appeal can indeed be appealed in cassation. You can also contact our specialists who have extensive experience in challenging the decision of the court of appeal and will help you to do everything as correctly, competently and effectively as possible.

The main difficulties in challenging the decision of the court of appeal in cassation

• Term for filing a cassation appeal:

1. It is 20 days from the date of the decision of the court of appeal.
2. Skipping the deadline may lead to refusal to open cassation proceedings.
3. Restoration of the missed deadline is possible only if there are valid reasons.

• Requirements to the form and content of the cassation appeal:

The complaint must meet the clearly defined requirements of the procedural code, otherwise it can be returned without consideration.

The complaint must contain:

1. The name of the cassation court.
2. Information about the participants in the case.
3. Contested judgment.
4. Requirements of the complainant.
5. Justification of the cassation complaint.
6. List of attached documents.
7. The complaint must be signed by the complainant or his representative.

• Justification of the cassation complaint:

1. It is necessary to clearly formulate and substantiate violations of the law committed by the court of appeal.
2. Reference should be made to the relevant articles of the law, as well as to the practice of the Supreme Court of Ukraine.
3. Justification of the complaint should be thorough and convincing.

• Cassation Court Practice:

1. The Supreme Court of Ukraine forms a stable practice for consideration of cassation complaints.
2. It is important to consider this practice when preparing and filing a complaint.
3. Neglect of the cassation court practice may lead to refusal to satisfy the complaint.

• Evidence:

1. New evidence that has not been examined by the courts of first instance and appeal may be added to the cassation appeal.
2. However, such evidence can only be taken into account if it could not have been presented earlier for valid reasons.

• Costs:

Appeal of the decision of the court of appeal in cassation involves certain costs. These include:

1. Payment of court fee.
2. Costs of making copies of documents.
3. Expenses for legal services.

• Risk:

1. Filing a cassation appeal does not guarantee success.
2. The Court of Cassation may leave the appealed decision unchanged.
3. In this case, the complainant bears the risk of paying legal costs to the other party.

In view of the above, challenging the decision of the court of appeal in cassation is a difficult and risky step. Before filing a cassation appeal, it is recommended to carefully study all aspects of the case and consult with a qualified lawyer.

To consult or calculate the price of appealing the decision of the court of appeal in cassation – fill out the form below.

1. Forced exclusion of a person from the membership
2. Voluntary exit (participant’s desire to exit the LLC
3. Inheritance of share and transfer to legal successors
4. Transfer of shares to third parties by selling such share
5. Procedure for changing participants

When carrying out its activity in an LLC, there may be a need to change the founder. Regardless of the number of members of the LLC, the decision to change the founder/s is made at the general meeting, and the results of the meeting are recorded in the minutes.

He must fasten the person who will carry out registration actions and include the reason for the change.

Here is a list of cases when the members of the LLC can be changed:

• Forced exclusion of a person from the membership

A participant can be forcibly excluded if he has not paid his share in the authorized capital within a year of state registration.

For example, if the property of the participant is not enough to repay the personal debt, then the creditors apply for repayment to the LLC in the amount of the share of such a participant.

• Voluntary exit (participant’s desire to exit the LLC)

If a member of the LLC has less than 50% of the authorized capital, he has the right to withdraw from the company at any time, while the consent of other members is not required.

If the share is 50% or more, it is possible to leave if other participants give their consent. Such a participant can leave the general meeting of founders on the basis of a notarized application submitted by him.

The application is written 30 days before the day of departure.

• Inheritance of share and transfer to legal successors

This case applies when one of the participants dies. Then the preferential right to his share passes to the successors, and such right is not limited by the charter. But at the general meeting, a decision may be made to refuse legal successors to become members of the company.

Accepting a successor is a right, not an obligation of the LLC. In this case, the legal successors have the right to receive a share in the deceased participant’s property in kind or in cash.

• Transfer of a share to third parties through the sale of such a share

The articles of association cannot prohibit the transfer of one’s share to third parties.

Other members of the company have a preferential right to purchase the share that is being sold, in an amount proportional to the capital investment. Such a right is valid for 30 days from the date of receipt of the notification of the intention of one of the participants to sell his share.

Other participants must declare in writing that they wish to use the preferential right.

If a new participant needs to be brought in to attract new investment, one or more existing participants sell their stake.

Accordingly, a sales contract is prepared, which specifies the terms of the agreement, the value of the share, and its percentage. And the minutes of the general meeting indicating the terms of sale of the part.

Procedure for changing participants

The very procedure of changing members of the company involves registration of changes in the state register. The day of state registration of a participant’s exit from the partnership means that the participant has left it.

The deadline for making changes to the statute of the LLC is 2-3 days from the date of signing the protocol at the state registrar.

The legislation clearly establishes the list of documents to be provided to the registrar, in particular is a statement signed by the director about the state registration of changes, confirmation of payment of the state fee, an act of acceptance and transfer with a notarized certificate.

Quite often, people treat criminal cases lightly. This cannot be done under any circumstances. In most cases, even the smallest mistake can provoke the onset of inevitable consequences. At the stage of the pre-trial investigation, it is very important to involve a professional lawyer. It is a professional lawyer who will be able to lay down the strategy of the future line of defense even at the stage of the pre-trial investigation.

Criminal procedure: the right to defense

Any citizen of Ukraine, having the status of suspect, accused, convicted, etc. has the right to protection. Professional defense consists in giving a person the opportunity to provide his own explanations regarding the suspicion/accusation, collection and presentation of evidence, implementation of other procedural rights, which are provided for by the current Criminal Procedure Code of Ukraine.

It is important to remind once again that pre-trial investigation is one of the first and main stages of criminal proceedings. At this stage, representatives of law enforcement agencies collect evidence to establish the circumstances of criminal acts and the identity of the suspect. At the stage of pre-trial investigation, the protection of the suspect’s rights is critically necessary. The further course of the case will depend on the lawyer’s actions.

It is the lawyer who will ensure that the applicable procedural norms are not violated at the stage of the pre-trial investigation. The defense of the suspect also involves the development of a strategy for the defense of the suspect. A lawyer is an active participant in search (investigative) actions.

All participants in a criminal case representing the prosecution (prosecutor, investigator, investigating judge, court) must ensure all rights of the suspect/accused. It must be remembered that he has all the rights within the current Ukrainian legislation. These rights include:

1. Proving one’s own innocence.
2. Protection of your rights.
3. The possibility of obtaining a mitigation of the sentence.

In addition, we note that the suspect has the right to professional legal assistance.

Terms of pre-trial investigation

The criminal procedural legislation of Ukraine establishes the following: the beginning of a pre-trial investigation — the entry of information about the commission of criminal offenses into the Unified Register. We are talking about the Register of pre-trial investigations. For this, a statement from the injured party or a report from representatives of law enforcement agencies is sufficient.

After the beginning of the stage of the pre-trial investigation, the investigator begins the relevant investigative actions. Since January 2024, changes have been made to the Law of Ukraine No. 3509-IX. This Law defines that the term of the pre-trial investigation is calculated from the moment when the person received a notification of suspicion. Completion of the pre-trial investigation — transfer of the case to court or a decision to close a valid criminal proceeding. In connection with the new changes, in the absence of a notification of suspicion, the terms of the pre-trial investigation are not regulated.

Advantages of professional legal assistance

Every criminal case is inherently unique. That is why lawyers Prykhodko and Partners use all its features to develop an effective defense strategy. The lawyers will analyze in detail all the available documents and the evidence base to refute or mitigate the guilt of the accused. Specialists of the Prykhodko and Partners law office do not use standard solutions, but create a competent and unique defense.

Involvement of a lawyer at the stage of pre-trial investigation is a 100% guarantee of high-quality cooperation. All information of our customers is securely protected. Our lawyers adhere to legal professional secrecy. No information related to criminal proceedings will be declassified.

At the stage of the pre-trial investigation, lawyers:

1. They conduct consultations on the application of current procedural norms and criminal legislation.
2. They familiarize themselves with the materials of valid criminal proceedings (this is regulated by Article 221 of the Criminal Procedure Code of Ukraine). Based on the received data, effective protection tactics are developed.
3. They actively interact with investigators, the prosecutor during interrogations and other investigative actions, monitor their compliance with the legality of actions taken.
4. They are engaged in the preparation of complaints, statements, motions and other procedural documents.
5. Collect and analyze the necessary evidence.
6. Decisions/actions/inaction of the investigating judge, prosecutor, investigator are appealed in accordance with the procedure defined by the current legislation.
7. Provide other services within the framework of current criminal legislation.

Thus, the assistance of a lawyer at the pre-trial investigation stage is the key to the success of the entire criminal case. Contact professional lawyers, specialists of the Prykhodko and Partners law office.