Abstract. The informational reference examines the grounds for decriminalization of acts provided for in Article 391 of the Criminal Code of Ukraine (“Malicious Disobedience to the Requirements of the Administration of a Penal Institution”) in the context of the draft Law of Ukraine No. 15003 dated 05 February 2026.

The draft Law is assessed as complying with the requirements of the Constitution of Ukraine, the fundamental principles of legislative activity, and the provisions of current legislation governing the grounds and procedure for imposing and serving criminal sentences.

Key words: criminal liability, offense, punishment, malicious disobedience, penitentiary institution, convict.

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02/2026

Abstract. This informational reference presents the results of an analysis of the draft Law of Ukraine “On Amendments to Certain Laws of Ukraine Regarding Control Over the Completeness of the Calculation and Payment of Contributions for Mandatory State Pension Insurance” (No. 14398 dated 26 January 2026).

Key words: compulsory state pension insurance contribution, state control function, Pension Fund of Ukraine, payment of contributions.

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02/2026

Abstract. The informational reference examines the grounds for ordering a forensic psychiatric examination in cases of administrative offenses within the framework of the draft Law of Ukraine (No. 15002 dated 05 February 2026).

The draft Law is assessed as being consistent with the Constitution of Ukraine, the fundamental principles of legislative activity, and the provisions of current legislation governing the grounds and procedure for conducting a forensic psychiatric examination.

Key words: forensic psychiatric examination, offenses, administrative liability, pre-trial investigation bodies, insanity.

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02/2026

Abstract. The informational reference presents the results of the analysis of individual provisions of the draft Law of Ukraine “On Amendments to the Law of Ukraine ‘On Ensuring the Rights and Freedoms of Internally Displaced Persons’ and Other Laws of Ukraine” (No. 12301 dated 11 December 2024), prepared for the second reading.

Key words: internally displaced person, guarantees of rights, temporarily occupied territory, mandatory state pension insurance.

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02/2026

Abstract. The informational reference presents the results of an analysis of the draft Law of Ukraine “On Amendments to Article 92 of the Law of Ukraine ‘On Social and Legal Protection of Servicemen and Members of Their Families’ regarding Ensuring the Right of Servicemen Temporarily Unable to Perform Their Duties during Treatment to Receive Additional Compensation” (No. 14400 dated 26 January 2026).

Key words: military personnel, additional compensation, injury (concussion, trauma, or disability), medical treatment leave.

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02/2026

Abstract. This informational reference presents the results of an analysis of the proposals set out in the draft Law of Ukraine «On the Freedom of Entrepreneurial (Economic) Activity of Households» (No. 8143 dated 20 October 2022).

Key words: entrepreneurial activity, households, types of households, household budget, social transfer.  

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02/2026

Abstract. The analytical note outlines the principal categories of non-tax incentives applied in international practice and examines the organisational and legal frameworks governing the provision of both financial and non-financial support to business entities. It reviews the relevant regulatory and legal acts, as well as the system of competent bodies operating at the state and municipal levels in this field. Particular attention is given to the characteristics of financial, non-financial, and hybrid incentives, including innovation support measures and the implementation of administrative simplifications. The paper provides an overview of primary and secondary European Union law and the legislation of selected EU Member States, including Germany, Italy, Spain, Austria, and Denmark, as well as Switzerland, Singapore, and Mexico. This comparative analysis aims to identify national approaches and specific features in the legal regulation of financial and non-financial support for businesses, with a particular focus on micro, small, and medium-sized enterprises.

Keywords: non-tax incentives, financial support instruments, non-financial support instruments, direct subsidies, grant programmes, preferential loans, state loans, state guarantees, infrastructure support, educational and advisory assistance, regulatory and administrative simplifications, innovation support for entrepreneurship.

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02/2026

Abstract. The information note briefly presents the result of the analysis of the process of organizing and verifying payments and identifying persons - recipients of pensions and/or social payments. Statistical information is provided on internally displaced persons, citizens of Ukraine who left the country after 2022, as well as quantitative indicators of the results of physical identification for 2025.

Key words: verification of payments, identification of persons - recipients of pensions and/or social payments, internally displaced person, temporarily occupied territory, mandatory state pension insurance.

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02/2026

Abstract. The information note presents the results of the analysis of individual aspects of the systematization of the legislation of Ukraine on war veterans. The focus is on the problems of implementation and the main tasks of the codification of the legislation of Ukraine on the social and legal protection of war veterans. The purpose and main tasks of the future code are characterized.

Key words: legislation on the social and legal protection of war veterans, veteran policy, codification, code, status of a war veteran.

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02/2026

Abstract. This informational reference summarises the results of an analysis of national legislation governing volunteer activity and issues related to its improvement, taking into account the principles, recommendations, and standards of the European Union.

Key words: volunteer activity, volunteer, volunteer movement, volunteering, civil society, characteristics of volunteer activity.

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02/2026