Ukraine’s New Law on Administrative Procedure: Progress Toward EU Standards and Implications for Tax and Customs
Year: 2024
Type: article
Abstract: The article examines the impact of implementing the general administrative procedure by adopting the Law of Ukraine “On Administrative Procedure” (LAP). It discusses the development of this law and the reasons behind the lengthy process, which spanned over 23 years. The initial doctrinal principles of this law are significantly influenced by German administrative law, which aligns Ukrainian governance and public administration standards more closely with those of the European Union. The LAP development has been shaped by various political priorities, including the State in Smartphone project, the response to the full-scale Russian invasion, and Ukraine’s EU candidate status. The article highlights the LAP’s role as a catalyst for updating and Europeanizing other fundamental aspects of Ukrainian administrative law, such as the laws on appeals and the Code of Administrative Misdemeanors, as well as sector-specific legislation, particularly in tax and customs.
Source: Lex Portus
DOI: 10.62821/lp10502
Author: Viktor Tymoshchuk
Institution: V.M. Koretsky Institute of State and Law
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4404785438