On 6 March, the OECD concluded Phase II of the International Tax Capacity-Building Programme for Ukrainian Administrative Court Judges with its eighth virtual session. The session focused on Value Added Tax (VAT), highlighting the experience of judges from OECD countries in adjudicating VAT cases, particularly in the context of their national legislation.
The final session brought together over 100 Ukrainian administrative judges. During this concluding meeting, the judges from Austria and Poland presented their selected VAT cases, some of which also included referrals to the European Court of Justice. The cases addressed key issues such as VAT neutrality and input deduction, proportionality of penalties, anti-abuse measures, fraud, and practical administrative challenges. As for the previous sessions, the discussion focused on practical case analysis and peer-to-peer judicial dialogue, reflecting the programme’s hands-on approach.
About the International Tax Capacity Building Programme for Ukrainian Administrative Court Judges
Launched in 2022 at the request of the Administrative Court of Cassation of the Supreme Court of Ukraine, the Ministry of Finance of Ukraine and the All-Ukrainian Association of Administrative Court Judges of Ukraine, the programme has progressively evolved from conceptual training (Phase I) to hands-on peer-to-peer experience sharing and exchange (Phase II). Over the course of two years (2024-2026), Ukrainian judges have engaged directly with counterparts from OECD member jurisdictions through regular virtual workshops and two in-person meetings hosted by the Supreme Administrative Court of the Czech Republic in 2024 and France’s Conseil d’État in 2025. The programme has contributed to greater tax certainty and stronger rule of law in multiple areas of international taxation, including tax treaties, transfer pricing, and VAT.
Participating Ukrainian judges highlighted the value of sustained peer dialogue and comparative case law discussions in addressing increasingly complex cross-border disputes.
“Peer-to-peer judicial co-operation across Europe in tax cases is key to achieving more uniform approaches. Decisions by Ukrainian judges highlight the value of applying OECD guidelines as an additional source of interpretation, where relevant. I would like to thank the OECD for its support to this unique project, as well as the Ukrainian co-ordination team, led by Natalia Blazhivska and Raisa Khanova. I look forward to the next phase of our co-operation,” said Mr Ihor Dashutin, President of the Administrative Cassation Court within the Supreme Court of Ukraine.
The OECD and its partners will continue to foster international judicial co-operation and explore opportunities to expand similar capacity-building initiatives in Ukraine and beyond.
The OECD Academy is now open to members of the judiciary
As an important development accompanying the conclusion of Phase II, the OECD Academy is now officially open to members of the judiciary. Previously limited to tax officials, the Academy’s courses are now accessible to judges seeking to deepen their expertise in international taxation and related policy areas.
“The experience with Ukraine has proved the value of dedicated capacity-building activities for judges. The OECD now wants to build on this experience to provide similar activities for judges in developing countries. As a first step, it is opening access to its free of charge e-learning platform, the OECD Academy, which was formerly restricted to tax officials, to members of the judiciary all over the world. Further initiatives are being explored with partners, to be announced later in 2026,” said Ben Dickinson, Deputy Director of the OECD Centre for Tax Policy and Administration.
Through the OECD Academy, participants can enrol in available courses, access learning materials, and follow structured training modules designed to support the practical application of OECD standards. The OECD Academy currently provides access to close to 100 e-learning materials on all topics of international taxation, available in four languages (English, French, Spanish and Arabic).
Tax officials and judges interested in exploring the OECD Academy should:
1. *Create your account / sign in: https://oecdacademy.oecd.org/Account/login
2. Complete the sign-up form:
1. Under Area of interest, choose Taxation.
2. Under Sector, select “judges” if you are a judge or select “government” if you are a public official.
3. Verify your email and log in to start learning at your own pace.
For more information, please visit: https://www.oecd.org/en/topics/tax-capacity-development-and-outreach.html
Inquiries should be directed to the Communications Office of the OECD Centre for Tax Policy and Administration.
