Legal Aspects of Stimulating an Increase
in the Share of “Green” Energy Use in the Transport Sector
Doctor of Law, Professor, State Organization “Valentyn Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine” and the Academician F.H. Burchak Research Institute of Private Law and Entrepreneurship of the National Academy of Law Sciences of Ukraine.
The paper considers changes to the Tax Code of Ukraine made over the past 2.5 years, which provided for exempting imported electric vehicles and their engines from the value-added tax, as well as from the income tax on the profits gained by manufacturers of electric vehicles and their engines. Support is given to the legislative norms, which in the medium term require increasing the share of electric vehicles among the general amount of vehicles. The paper argues that it is possible to consider an increase in the specific share of the use of “green” energy in the field of transport in the case of charging electric vehicle batteries with electricity obtained from renewable sources. The author proposes to extend the benefits, currently provided to producers and owners of electric vehicles and their parts, also to producers and owners of vehicles powered by hydrogen internal combustion engines. It is important also to continue the work on the elaboration of legal incentives for generating energy from environment-friendly sources.