Viktor Tymoshchuk*
Ukraine’s New Law on Administrative Procedure: Progress Toward EU Standards and Implications for Tax and Customs
Suggested citation:
Tymoshchuk, V. (2024). Ukraine’s New Law on Administrative Procedure: Progress Toward EU Standards and Implications for Tax and Customs. Lex Portus, 10(5), 16–27. https://doi.org/10.62821/lp10502
Published online: 27.11.2024
*PhD in Law, Senior Researcher, Department of Public Administration and Administrative Law, V. M. Koretsky Institute of State and Law (4, Triochsvyatitelska St., Kyiv, Ukraine)
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.
Keywords: administrative law, administrative act, administrative body, administrative procedure, Europeanization, public administration.
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