During the first month of the war, 132 bills were registered in the Verkhovna Rada. During this time, 69 laws were also adopted in the parliament. During the period of martial law, the rules by which we will have to live have changed dramatically.

TheInstitute of Legislative Ideas has analysed the new legislation and selected 10 of the most relevant laws that answer the following questions

• how to compensate for the damage and make all those responsible for the crimes of the Putin regime pay?
• How to support our defenders on the frontline and ordinary Ukrainians who live under fire every day?
• How to punish those whose hands are covered in the blood of innocent people?

Two months ago, most of the laws passed would have seemed unrealistic to us: some were a dream, others a nightmare. But today it is our everyday life. Here is a brief summary of how we will all live our lives in the future.

HOW WILL UKRAINE MAKE RUSSIA PAY FOR THE WAR?

Ukraine has already lost up to USD 600 billion due to Russian aggression, which is about 4 times Ukraine's annual GDP. The amount of losses continues to grow every day. Against the backdrop of these losses, Ukraine passed a law that introduced the possibility of confiscating the assets of the Russian Federation as a state - Russian enterprises in which it is a founder or beneficiary or directly or indirectly holds a share in the authorised capital.

And this is good. But given the fact that there are not many such companies in Ukraine, their confiscation will not cover even 0.08% of the amount of damage caused.

Therefore, the next step was for the parliament to pass an additional law aimed at any Russian with a passport and a ‘gut feeling’ (who supports the war). In particular, according to the new rules, property can be confiscated by the NSDC decision from:

1. Citizens of the Russian Federation (except those fighting for Ukraine);
2. Individuals who are not citizens of the Russian Federation (including Ukrainians) but have the closest ties with the Russian Federation, reside or are engaged in the main activity there;
3. Legal entities located on the territory of Ukraine, the founder (ultimate beneficiary) of which is directly or indirectly the Russian Federation or the above-mentioned individuals.
4. Any individuals or legal entities (regardless of citizenship, main activity, etc.) permanently residing outside Ukraine or in the temporarily occupied territory of Ukraine who

- publicly deny or support the armed aggression of the Russian Federation against Ukraine, the establishment and consolidation of the temporary occupation of a part of the territory of Ukraine,

- who have not stopped or ceased their economic activities in the territory of the Russian Federation during the Russian war against Ukraine.

So the list is very broad. Legally, it includes every Russian and a large group of non-Russians with an anti-Ukrainian position and business in Russia. In fact, the procedure looks like it will target big business and Ukrainian oligarchs like Medvedchuk.

But the President has not yet signed the law. One of the reasons may be the risks posed by the chosen confiscation model. The absence of judicial control over the deprivation of property rights of a potentially unlimited number of people could lead to massive appeals against such decisions in the European Court of Human Rights. Moreover, instead of billions to rebuild the country, there is a risk of paying compensation for damages to ‘poor’ Russian oligarchs. An alternative approach that is currently being discussed in the parliament is draft law 7194, which proposes to use the instrument of sanctions and confiscation through the courts. Whichever tool is chosen, our goal is to obtain the maximum amount of assets from those who have been making money off Ukrainians for years by supporting the war against them.

HOW HAVE YOU MADE LIFE EASIER FOR UKRAINIANS?

Of course, making life worse for Russians is a good idea. However, this is not enough. Due to the Russian invasion, Ukraine's GDP is forecast to fall by 45% in 2022. A number of laws have been passed to make life easier for Ukrainians under fire and to stimulate businesses operating in the home front.

• New taxes: who will pay less

Taxes were one of the first areas to be put on a martial law footing. Thus, MPs passed a law amending the Tax Code to administer certain taxes during martial law and the state of emergency.

What will change?

• The simplified taxation system in force during the war (2% single tax) will apply to all entities without income restrictions. Taxes paid before the transition to this system are taken into account in future tax periods after the end of the war.
• During the war, the tax authorities exercise control over prices and pricing, although sanctions are imposed by the State Service of Ukraine for Food Safety and Consumer Protection (the ‘State Service’), as they were before the war. Moreover, even a buyer's application may be the basis for an inspection.
• For the duration of the war, optical tracking devices, radios, reconnaissance and signalling equipment, drones, weather stations, armoured vehicles are exempt from value added tax (VAT) and import duties if the end recipient is the Armed Forces, the Ministry of Defence, the Ministry of Defence, the Ministry of Defence of Ukraine, etc. Separately, armoured vehicles for these purposes are also exempt from excise tax.

• Tax-free European licence plates and real estate available

Another step in support of Ukrainians was the law that cancels real estate tax, VAT, excise tax and import duties for motor vehicles, freight and passenger transport.

What does this mean?

• Evacuation of citizens, delivery of humanitarian goods and assistance to the Armed Forces of Ukraine are just a small list of activities that are currently being carried out using cars. This will make it possible to purchase vehicles for the above purposes, and to use the savings for other important needs. This will revive the market, speed up and simplify the delivery of vehicles for military needs. This relaxation also applies to the purchase of vehicles for non-humanitarian purposes. The savings will be significant.
• Customs clearance will take no longer than an hour (after submitting a preliminary customs declaration), and no import duty will be paid. Control measures are not carried out (the right to post-clearance control remains). All this should encourage the rapid turnover of goods and their delivery to their destination as soon as possible.
• The law also cancels the property tax. It will be possible to avoid paying it for two years. This applies not only to residential but also to non-residential property. Despite the fact that in 2021 the war was fought exclusively in eastern Ukraine, the understanding that there is real estate in the war zone that has been destroyed, and that non-payment of tax for this year is a step to support citizens. That is, so that people do not have to pay for something that may have already been destroyed. These changes can also help businesses resume their operations faster.

• Not by tax alone: how to become a millionaire during the war

A great opportunity to make money has arisen with the adoption of the law ‘On the Establishment of Remuneration for the Voluntary Transfer of Serviceable Military Equipment of the Aggressor State to the Armed Forces of Ukraine’.

Who is entitled to the reward?

The following will be eligible to receive a reward for the equipment transferred to the Armed Forces of Ukraine:

• military personnel of the Russian Federation;
• military personnel of the Armed Forces of Ukraine;
• Citizens of Ukraine.

In addition, the occupiers who decide to hand over the equipment will have the right to

• keeping the fact of the transfer of military equipment secret;
• obtaining new documents with new data;
• security of their stay on the territory of Ukraine;
• creation of conditions for departure to a third safe country.

How much will be paid for enemy equipment?

The reward will be paid for combat equipment of the aggressor state that has been voluntarily handed over to the Ukrainian Armed Forces and is fit for use. This means that a Russian soldier will not receive any money for an infantry fighting vehicle surrendered during a battle, nor will a Ukrainian farmer who surrenders a half-burnt tank left in the field. At the same time, the law does not specify how and who will determine the level of suitability of the transferred military equipment. It is also not yet clear how the payment procedure will work, but the 18% tax and 1.5% military fee on such income will still have to be paid.

WHAT WILL AND WILL NOT BE PUNISHED FOR?

To make money on a Russian tank, you first need to free it from temporary users. And this is not an easy job. Moreover, it involves causing damage to both people and property, for which liability usually arises.

The new law on the so-called combat immunity exempts anyone from criminal liability for using weapons and causing damage to the life and health of the aggressor, regardless of whether the clash could have been avoided and whether there was an opportunity to call the Armed Forces.

The law exempts from liability not only for direct harm to the aggressor, but also for derivative acts. Therefore, a person will not be held liable, for example, if a grenade had to be used to eliminate the aggressor, the explosion of which destroyed a private car.

However, such an exemption from liability is not a general indulgence and does not give the right to shoot at anyone. The purpose of such actions should be solely to repel and deter the armed aggression of the Russian Federation or the aggression of another country. Moreover, liability will arise if the act, which is clearly inconsistent with the danger of aggression or the situation of repulsion and deterrence, was not necessary to achieve a significant socially useful goal in a particular situation and posed a threat to the lives of others. This includes, for example, throwing explosives into a crowd of civilians or a nuclear power plant.

In addition, the law exempts officials, military personnel and commanders from liability for ‘mistakes’.

Such mistakes of the military include the loss of personnel, military equipment or other military property, the consequences of the use of armed and other force, the occurrence of which, taking into account reasonable care, could not have been foreseen during the planning and execution of such actions (tasks) or which are covered by a justified risk.

Such mistakes of officials include decisions, actions or omissions whose negative consequences could not have been foreseen or which are covered by a justified risk, if such actions were necessary to repel armed aggression against Ukraine or to eliminate (neutralise) the armed conflict.

Torture, violations of the rules of war, unjustified risks and consequences that were not ‘reasonably prudent’ are not considered mistakes. In short, it will be decided on a case-by-case basis. In conclusion, it is possible to kill the enemy, but not to kill Ukrainians and steal money.

How will those who stole humanitarian aid be punished?

If you want to make money from the war, be prepared to go to jail for seven years. According to the new law, such liability applies if the value of the aid or donations stolen during the war exceeds UAH 434,175.

Liability applies in the following cases

• Sale of humanitarian aid goods (items),
• use of charitable donations, free aid,
• entering into other transactions to dispose of such property for profit.

The thieves face imprisonment for a term of 5 to 7 years with disqualification to hold certain positions or engage in certain activities for up to 3 years. Moreover, all of the offender's property will be confiscated, not just the value of the stolen goods.

In addition, despite the fact that the threshold of UAH 434,175 is quite high, this does not mean that a person cannot be held liable under other articles. And for the theft of humanitarian aid in Mykolaiv, there is a risk of ‘nakedly distributing humanitarian aid in hot spots’.

The ‘blogging’ on trial

One photo or post can cause the deaths of dozens of people. The Russian occupiers are executing people for this. Ukraine, on the other hand, will punish those ‘bloggers’ who publish and disseminate information about the location, movement or direction of movement of the Armed Forces and military formations with up to 8 years in prison. This issue is regulated by the law, which provides for imprisonment for a term of

• 3 to 5 years - for disseminating information on the deployment or movement of international military assistance to Ukraine, if such information was not made publicly available by the General Staff of the Armed Forces of Ukraine or without its written permission
• 5 to 8 years - for disseminating information about the movement, movement or location of the Armed Forces of Ukraine or other military formations of Ukraine under the same conditions;
• from 8 to 12 years - the same, but by prior conspiracy by a group of persons, or for mercenary motives, or with the aim of providing such information to the Russian Federation, or if they caused grave consequences.

If your photo resulted in the shelling of army positions and at least one person died, you will be held liable to the highest degree of responsibility. It will be quite difficult to prove that it was your photo that caused these consequences. At the same time, even if this is not achieved, the same 8 years can be obtained only for the fact of such a publication. The tragic events of the shelling of Kyiv and beyond have confirmed the consequences of such rash actions. If the actions were deliberate, we may be talking about treason. Responsibility for which varies between 15 years in prison and life imprisonment.

How will collaborators be punished and how to avoid becoming one?

A separate place in hell and the largest article in the Criminal Code is already waiting for those who work for the enemy. The Verkhovna Rada has adopted two laws designed to punish collaborators - criminal and political liability.

What will be punished for?

Article 111-1 of the Criminal Code ‘Collaboration activities’, which is the largest article in terms of volume and consists of 8 parts and a note.

The article provides for many acts that will be regarded as collaboration and goes far beyond activities in political life. What will be punished?

Firstly, public denial of the armed aggression against Ukraine. For example, even if your colleague writes that Russia is not waging any war, but is conducting a ‘liberation’ operation, this is grounds for reporting to the security authorities. This also applies to public calls for support for decisions, actions of the aggressor state, armed groups, occupation administration, cooperation with them, non-recognition of the extension of Ukraine's state sovereignty over the temporarily occupied territories of Ukraine, and illegal elections and referendums in the temporarily occupied territories.

Despite the fact that the note explains the meaning of a number of concepts (public appeals, political events, information activities), some provisions are not clearly defined, which may complicate their application. For example, it is not clear what constitutes public calls for cooperation with the aggressor state and whether public calls for cooperation in the exchange of prisoners will be punishable, for example.

Secondly, economic assistance and cooperation with the enemy is also considered collaboration. Transfer of material resources to illegal armed or paramilitary groups. Conducting economic activities in cooperation with the aggressor state and illegal authorities.

Third, military and political cooperation. Voluntary occupation of positions in the occupation authorities. For example, working in the ‘people's police’ of the occupation authorities. Or the organisation of illegal elections or referendums, participation in illegal armed groups, etc.

How will they be punished?

Depending on the severity of the offence, collaborators will face a fine, correctional labour, arrest, confiscation of property and imprisonment from 3 years to life.

Companies involved in collaboration activities face fines, confiscation and liquidation.

Fortunately, political careers can also be forgotten. Collaborators with unexpunged or unspent convictions will be prohibited from running for local elections, being members of election commissions, acting as official observers and proxies for candidates, etc.

Collaborators will also be restricted in their access to military service and state secrets.

The activities of organisations whose authorised persons have engaged in collaborative activities may be banned in court. This includes the activities of a political party, public association, religious or charitable organisation, or trade union.

The practical implementation of these provisions may be complicated by the fact that the relevant laws do not define the concept of ‘authorised persons’. For example, political parties do not have authorised representatives; they are appointed only for the duration of the election process.

Unlike most of the laws listed above, the timely adoption of such a law could have prevented many of the losses that Ukraine is currently experiencing.

Source: Left Bank