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Expert Analysis of Two Draft Laws concerning financial reporting requirements and asset declarations by NGOs

Strasbourg, France 2 October 2017
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© Shutterstock

© Shutterstock

Council of Europe submitted to Ukraine’s “Parliamentary Committee on Corruption Prevention and Counteraction”, upon its request, an expert opinion on two draft laws.

The two analysed draft laws were:

  1. Draft Law “On amendments to certain legislative acts concerning public information openness for the society the financing of the activities of civil society organisations and the use of international technical assistance” (No. 6674); and
  2. Draft Law “On amendments to the Tax Code of Ukraine for providing public information on financing of the activities of civil society organisations and the use of international technical assistance” (No. 6675).

The expert analysis benchmarked the provisions of the Draft Laws No. 6674 and No. 6675 against the Council of Europe and international standards, including GRECO recommendations and human rights aspects. The analysis also took into consideration standards and good practice reviews and legal opinions that were issued by several organisations with regard to these draft laws. Based on the findings of the overall analysis, several recommendations were brought to the attention of the Ukrainian authorities for consideration.