Monetary assistance to Ukrainians living in or evacuating from the de-occupied territories is provided for by Resolution No. 1195 of the Cabinet of Ministers of Ukraine dated October 21, 2022. On April 18, 2023, the government made further changes to the procedure for paying such one-time assistance to Ukrainians, approving Resolution No. 347.

According to the new changes, this assistance is:

• 3,000 hryvnias for children and persons with disabilities;

• UAH 2,000 for other persons.

According to the changes, assistance is provided to residents of de-occupied territories who lived in these territories at the time of de-occupation. Those who return after de-occupation are not eligible for this benefit because they received housing benefits in other regions as internally displaced persons (IDPs).

If we are talking about de-occupied settlements, it is necessary to determine how many people can receive such assistance. Representatives of the executive committee of the village, township or city council or the Ukrainian Central Bank are responsible for submitting the list of these persons. They transfer this information to "Ukrposhta", which transfers the received data to the Ministry of Reintegration. The Ministry allocates the necessary amount of aid to the account of "Ukrposhta", whose employees pay it to people.

The performance/provision of works/services under the contracts of the CPC is included in the length of service for the assignment of a labor pension, subject to the payment of insurance contributions.

Civil law contract (CPC contract) is a common agreement between legal entities that establishes their mutual rights and obligations. Often, the CPC contract is called a civil law contract, a subcontract or a contract for the provision of services. However, each of these contracts has its own section in the Civil Code of Ukraine. After all, each contract has its own peculiarities of conclusion and subject of regulation. Entrepreneurs face this contract when they have to entrust the performance of certain work to a third party: the one with whom the entrepreneur does not enter into an employment relationship. It is the absence of labor relations that is the main reason that creates the conditions for an entrepreneur to choose this form of cooperation.

The subject of the CPC contract, which distinguishes it from other agreements, is the result of work. That is, it is not important for the customer when, how, with what means the executor will fulfill the terms of the contract. Only the result that the customer receives and for which he will pay a fee is important. This condition distinguishes the CPC contract from, for example, an employment contract, where the parties pay attention to the labor process.

The Grand Chamber noted that in accordance with Clause 13 Part 1 of Art. 5 of the Law of Ukraine dated July 8, 2011 No. 3674-VI "On Court Fees", participants in hostilities are exempted from paying court fees in cases related to the violation of their rights during the consideration of the case in all court instances.

A person has legal capacity until the moment when his/her incapacity is established in a court of law. The only basis for declaring a person incapable is the presence of a chronic, persistent mental disorder, as a result of which he is unable to realize the meaning of his actions and (or) manage them (Article 39 of the Civil Code of Ukraine).

An application to limit the civil legal capacity of a natural person, including a minor, or to recognize a natural person as incompetent is submitted to the court at the place of residence of this person, and if he is being treated in a drug or psychiatric institution - at the location of this institution.

In the application for recognition of a natural person as incapacitated, the circumstances indicating a chronic, stable mental disorder, as a result of which the person is unable to realize the meaning of his actions and (or) manage them (Part 3 of Article 297 of the Civil Procedure Code of Ukraine) must be stated. Application must contain a request and/or a separate petition for the appointment of a forensic psychiatric examination, the name of the medical institution for the examination, a list of questions that must be asked for the examination. (does the person suffer from a mental illness? does the person understand the nature and content of his own actions, can he control them and predict their consequences? does the person need a guardian appointed for him?)

During the period of martial law and in the 30-day period after its end, citizens are released from the obligation to pay a penalty (fine, interest) and other penalty payments provided for in the credit agreement.

From 01.01.2022, PRO/program PRO are not applied by taxpayers of the single tax of the first group (clause 296.10 of the PC). Also, PRO/PRRO are not applied in the case of payment by the buyer exclusively to the FOP's current account, except for a card account, since such an operation is not a settlement. That is, the seller provides the buyer with complete bank details for payment — a current account in IBAN format. When making payments in another way - by cash, payment card, etc., the use of PRO/PRRO is mandatory (letter of the VRU Committee dated 12.30.2021 No. 04-32/10-2021/409504).

Only women, persons with disabilities and children evacuating from areas of hostilities can leave without a foreign passport.

Yes, this is only for those who deposited more than UAH 100,000 after the entry into force of the relevant Resolution.

In the event that an individual provides charitable assistance to non-profit organizations entered in the Register of Non-Profit Organizations and Institutions (published on the website of the State Tax Service), during 2022 such a person is entitled to a tax discount in an amount not exceeding 16% (previously 4%) of the amount total annual taxable income.

Documented expenses in the form of money or property that were voluntarily transferred for defense needs to the Armed Forces of Ukraine, the National Guard and other bodies are included in the expenses that can be taken into account in the event of a decrease in income from independent professional activity, as well as the expenses of the FOP (except for persons who are on the simplified system).

If the company transfers aid to non-profit organizations included in the Register, additional tax does not need to be paid, provided that the amount of monetary aid (cost of goods) does not exceed 4% of the company's taxable profit of the previous reporting year. If it exceeds, tax will be charged on the difference.

Charitable aid transferred to hospitals and to special accounts of the National Bank can be attributed to expenses without restrictions.

During the period of martial law, non-profit organizations are allowed to:

• transfer property, provide services, use income to finance expenses not related to the organization's activities, provided that such services or property are provided to ensure defense;

• transfer funds to special accounts opened by the NBU for collecting funds.

Such assistance will not be considered a violation of the requirements for the activities of non-profit organizations and will not be grounds for excluding the organization from the Register.