Ukrainian ESBU Faces Legal Pushback Over Aircraft Leasing Taxed as Royalties
Judicial rulings in Ukraine consistently reject classifying vehicle leasing as royalty payments, challenging ESBU’s criminal probes against airlines
The Ukrainian Bureau of Economic Security (ESBU) has initiated criminal cases against airlines for allegedly failing to pay royalties on aircraft leases from non-resident companies. However, multiple Ukrainian courts have established that leasing vehicles—including aircraft—cannot be equated with royalties, which are…