Our Scholars 2024 – Yuliia Koval

Your current occupation and country of work?
I work at the administration of the Ukrainian Parliament as a Deputy Head of the Secretariat of the Verkhovna Rada of Ukraine Committee on Finance, Tax and Customs Policy. I am responsible for the preparation of draft laws in the sphere of taxation.
My professional aim is an adaptation of the Ukrainian tax legislation to the acquis EU.
In addition, I work as an Associate Professor at the Department of Financial Law at the Taras Shevchenko National University of Kyiv where I lecture tax law disciplines.

How do you use European law in your work?
I am responsible for planning and organizing the activities of the Verkhovna Rada of Ukraine Committee on Finance, Tax and Customs Policy in the field of bringing Ukrainian tax legislation in line with EU tax law. I also participate in working groups that are developing draft laws aimed at harmonizing Ukrainian tax law with acquis EU.
In addition, EU tax law is an important part of the educational process within the disciplines that I teach at the university.
To bring Ukrainian tax legislation in line with European tax law, it is necessary to have not only a deep knowledge in the field of Ukrainian tax law and international taxation, but also to have an understanding of European approaches to tax regulation. It is important to understand the logic of acts of EU law, their interconnection and current legislative initiatives.
In addition, since Ukraine is not a member of the EU (has a candidate status), it is important to understand the peculiarities of internal tax relations within the EU, which is a new phenomenon for Ukraine, and therefore it is important for us to take on the experience of EU Member States.

How did you benefit from the scholarship and the knowledge gained?
I have received a deep understanding of the values and purpose of EU tax law and this has opened a new level of understanding of EU laws and the EU Court's decisions for me. This allowed me to change my idea of European tax law from theory to practice, which is extremely important for the qualitative development of draft laws (especially in the field of taxation).
The main advantage of the ERA course on European Tax Law is the practical approach and emphasis on the practice of the Court of Justice. I received a lot of useful information, practical cases and additional materials for further work. Particularly valuable were practical examples and tools on how European law and values (fundamental freedoms) could protect the rights of taxpayers, as well as help to fight against tax abuses.
I am deeply convinced that European tax law is the future of Ukraine, so the knowledge gained will help our team to do everything possible to ensure the bringing of Ukrainian tax legislation in line with the EU tax law within the shortest possible time and with high quality. I also got an understanding that Ukrainian experience in the field of digitalization of tax procedures can be interesting and useful for the tax authorities of EU Member States. Therefore, the ERA course on European Tax Law is a great opportunity not only for learning but also for the exchange of experience.