Resolution of the Supreme Court of Ukraine, dated February 13, 2012, case No. 21-422а11. Available at http://reyestr.court.gov.ua/Review/22204833 In accordance with part 1 of Article 1 and part 1 of Article 2 of the Ukrainian Law On the Procedure for Settlements in Foreign Currency, import transactions of residents performed on a deferred payment basis must be…