As a result of the unmotivated aggression of the russian federation and the illegal armed formations controlled by it, our country as a whole, businesses and ordinary citizens since 2014 are faced with the occurrence of force majeure circumstances that objectively prevent or make it impossible for individuals to fulfill their obligations.
The widespread circumstances became: temporary occupation of a part of the territory, the consequences of shelling systematically carried out by the aggressor state, the consequences of man-made disasters caused by the occupying forces, and much more.
In cases where such circumstances become reasons for the violation of the obligations assumed by persons, as well as the obligations defined for them by the legislation, they can be considered as examples of force majeure circumstances.
After the beginning of the full-scale aggression of the russian federation against Ukraine, The Ukrainian Chamber of Commerce and Industry, in order to promptly respond to the specified unprecedented events, circulated a letter dated February 28, 2022 No. 2024/02.0-7.1, which testified to the fact that the military aggression of the russian federation against Ukraine , which became the basis for the introduction of martial law from 24.02.2022 until its official end, are extraordinary, unavoidable and objective circumstances for subjects of economic activity and/or individuals under a contract, separate tax and/or other obligations/obligations language, the performance of which has occurred in accordance with the terms of the agreement, contract, agreement, legislative or other regulatory acts and the performance of which has become impossible within the prescribed period due to the occurrence of such force majeure circumstances.
However, as stipulated by the legislation, The Ukrainian Chamber of Commerce and Industry and the regional chambers of commerce and industry authorized by it certify force majeure circumstances and issue a certificate of such circumstances.
Thus, it is the appropriate certificate of force majeure that is the proper proof of the occurrence and impact of the specified circumstances on the person, which provides grounds for exemption from responsibility for improper fulfillment of obligations.
It should also be noted that in addition to the norms of civil legislation in the form of art. 617 of the Civil Code of Ukraine, which exempts a person from liability as a result of force majeure, introduced the norms of clause 112.8 of art. 112 of the Tax Code of Ukraine, which also exempts from financial responsibility for committing tax offenses and violations of other legislation, the control over compliance of which is entrusted to the control bodies as a result of the specified circumstances.
Moreover, the norms of art. 13 of the Law of Ukraine “On Currency and Currency Transactions” determine that force majeure circumstances, which have made it impossible to fulfill obligations under foreign economic contracts, stop the established terms of currency settlements, which are provided for by the specified law, as well as the charging of the corresponding penalty for the entire period of force majeure – of force majeure, which is renewed only from the day following the day of expiration of such circumstances.
All of the above makes a certificate of force majeure a convenient and effective tool for the protection of a person who has been affected by the specified circumstances.
Our Firm, in the interests of clients, received a significant number of certificates about force majeure circumstances, which were caused by a wide variety of events, which subsequently provided an opportunity to protect the interests of clients both in courts and in the bodies of the State Tax Service of Ukraine.
At your request, the Firm’s specialists will provide advice on the prospects of obtaining certificates, will help you draw up the appropriate application and necessary documents, and will also provide legal support until the moment of obtaining the certificate.
