Comment by Angelina Maleska
When speaking about one of the oldest Ukrainian cities, Bakhmut, Ukrainian President Volodymyr Zelenskyy described that “[t]here is nothing. [The Russians] destroyed everything .... Bakhmut is only in our hearts.” Though the Ukrainian resistance proved remarkable, the Russians leveled entire cities, leaving Ukraine crippled in the early days of the attack. Popasna, Rubizhne, Bakhmut, Avdiyivka, and Mariupol are only a few among many wiped from the map by Russia's rampage. Russian President Vladimir Putin's self-proclaimed “liberation” of Ukraine decimated homes and destroyed strategic economic industries. Notwithstanding Putin's liberation campaign to reclaim Ukraine for the ethnic Russian population, Russia has done little to rebuild what it has destroyed.
When speaking about one of the oldest Ukrainian cities, Bakhmut, Ukrainian President Volodymyr Zelenskyy described that “[t]here is nothing. [The Russians] destroyed everything .... Bakhmut is only in our hearts.” Though the Ukrainian resistance proved remarkable, the Russians leveled entire cities, leaving Ukraine crippled in the early days of the attack. Popasna, Rubizhne, Bakhmut, Avdiyivka, and Mariupol are only a few among many wiped from the map by Russia's rampage. Russian President Vladimir Putin's self-proclaimed “liberation” of Ukraine decimated homes and destroyed strategic economic industries. Notwithstanding Putin's liberation campaign to reclaim Ukraine for the ethnic Russian population, Russia has done little to rebuild what it has destroyed.
In 2023, the World Bank Group, European Commission, and United Nations estimated that reconstruction costs for Ukraine have grown to $411 billion (an equivalent of €383 billion) just one year under Russian occupation. Although Ukrainian forces are regaining control over the previously occupied territory, the cost estimate has risen to $486 billion. The rise in cost may appear minimal, but this is, in part, due to Reuters's exclusion of “reconstruction needs already met through the Ukraine state budget or through partners and international support.” Zelenskyy continues to appeal to the world for economic support. With its taxes going straight to funding the war, Ukraine has run a deficit, calling for $41 *193 billion in donor funds just to avoid printing more money. International support is wavering as foreign taxpayers become increasingly jaded and Western leaders disagree on budgets. In response to Ukraine's appeals for aid, the European Commission and Congress have turned to innovative measures to fulfill three primary goals: (1) punish Russia's bad behavior, (2) alleviate domestic taxpayer burden, and (3) provide financial relief to the war-torn Ukraine.
The European Commission and Congress have put forth distinct plans to either partially or entirely confiscate frozen Russian assets. While other scholars have analyzed the illegality of these proposals under international law, this Comment examines how these approaches offer effective measures that justify deviation from international norms. On the one hand, Congress sets out to seize and liquidate sanctioned Russian assets to transfer to Ukraine, raising significant concerns about sovereignty and immunity. On the other hand, the European Community *194 takes a more nuanced approach and seeks to tax accrued interest (or windfall profits) from these frozen assets. This Comment seeks to demonstrate that both approaches present plausible and novel justification permitting deviation from customary norms to hold Russia liable for its reparation obligations. Part II explains Russia's violations of international law, the West's response to the atrocities committed, and how traditional deterrence mechanisms have failed to effectively deter aggression. Part III presents a comparison of the European and American responses in tackling Ukrainian reconstruction efforts. Part IV examines the international legal ramifications for violating sovereign immunity by seizing foreign sovereign assets and taxing windfall profits, and whether the current circumstances permit deviation from international legal norms. Part V briefly concludes.
About the Author
Angelina Maleska, J.D. Candidate 2025, Tulane University Law School; B.S.F.S. 2021, Georgetown University.
Citation
99 Tul. L. Rev. 191