Expert mind

29 August 2025 27
Proper legal qualification of contractual relations as a determining factor for the application of the tax regime and the avoidance of financial risks
Incorrect use of the term “tolling raw materials” in contractual provisions may lead to significant financial risks, particularly tax-related ones. For the application of the provisions of paragraph 32 of...
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9 August 2025 23
Compliance with technological production standards as a material change in circumstances and a ground for amending the terms of a procurement contract: expert substantiation of legal characteristics and consequences (Article 652 of the Civil Code of Ukraine)
The establishment of a material change in the circumstances under which the Supplier’s obligations for the manufacture and delivery of the Goods were determined under the State procurement contract (agreement)...
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27 July 2025 19
Non-competitive procurement without risks: how to prove the absence of competition for technical reasons in the procurement of services under DK 021:2015–72250000-2 (services for maintenance (technical support) of information and communication systems)
In the practice of public procurement, establishing compliance with the grounds for applying a non-competitive procedure requires proper documentary and legal justification, as such a procedure is exceptional in nature...
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15 July 2025 27
Non-competitive procurement without risks: how to prove the absence of competition for technical reasons in the procurement of services under DK 021:2015–42120000-6 (pumps and compressors)
In the practice of public procurement, establishing compliance with the grounds for applying a non-competitive procedure requires proper and documentary substantiation, as such a procedure constitutes an exception to the...
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28 June 2025 19
Non-competitive procurement without risks: how to prove the absence of competition for technical reasons in the procurement of services under DK 021:2015–50530000-9 (repair and maintenance services for machinery)
In the practice of public procurement, establishing compliance with the grounds for applying a non-competitive procedure requires proper and documented substantiation, as it constitutes an exception to the general principle...
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