Abstract. This informational reference presents the results of a comparative analysis of Directive 2014/26/EU of the European Parliament and of the Council of 26 February 2014 on collective management of copyright and related rights and the multi-territorial licensing of rights in musical works for online use in the internal market, and the Law of Ukraine “On the Effective Management of Rights Holders’ Property Rights in the Field of Copyright and/or Related Rights”. It identifies the main differences between their provisions and outlines directions for implementing the relevant provisions of EU law in Ukrainian legislation.

Keywords: European Union law, copyright, related rights, collective management, collective management organisation, rights holders, multi-territorial licensing, European integration.

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07/2026

Abstract. This information note analyses the legal framework and practice of amending the Law on the State Budget of Ukraine in connection with the proposals set out in the draft law ‘On Amendments to the Law of Ukraine “On the State Budget of Ukraine for 2026” regarding the approval of new budgetary programmes in the field of social policy and the protection of veterans’ rights’ (registration No. 15315 of 11 June 2026), and outlines ways to improve legislation in the field of parliamentary oversight.

Keywords: State Budget of Ukraine, committee of the Verkhovna Rada of Ukraine, oversight function of the Verkhovna Rada of Ukraine, amendments to the Law on the State Budget of Ukraine, budget programme.

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06/2026

Abstract. This information note summarises the case law of the Court of Justice of the European Union concerning the interpretation of certain provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and its impact on the national legislation of EU Member States and candidate countries. It highlights the current state of implementation of the relevant provisions of European Union law in Ukrainian legislation, and identifies the prospects for further alignment of national tax legislation with the EU acquis concerning the legal regulation of value added tax.

Keywords: Directive 2006/112/EC, value added tax, Court of Justice of the European Union, implementation of European Union law, tax exemptions, tax rates, tax base, joint and several liability, tax administration

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07/2026

Abstract. This information reference examines the main methods and tools of gender budgeting used in the member states of the Organisation for Economic Co-operation and Development. Based on the results of the analysis, the report justifies the need to enshrine in law the mandatory submission of a gender budget statement in Ukraine’s budgetary process, as well as the introduction of a mechanism for subsequent reporting on the results of the application of gender-responsive budgeting.

Keywords: gender mainstreaming, gender budgeting, gender-responsive approach, gender budget statement, gender equality.

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06/2026

Abstract. This information reference examines the directions for the development of mortgage lending, the issue of reducing the cost of credit resources, and the creation of long-term financial instruments in the context of Ukraine’s European integration commitments. It analyses the role of securitisation and covered bonds as instruments for capital market development and attracting foreign investment, particularly in the context of the draft Law of Ukraine ‘On Securitisation and Covered Bonds’ (reg. No. 15172 of 13 April 2026). The need for a comprehensive approach combining strategic planning, legislative changes, institutional development and international cooperation is substantiated.

Keywords: mortgage lending, capital market, securitisation, covered bonds, foreign investment, European integration, Ukraine Facility.

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04/2026

Abstract. This information reference analyzes the measures implemented this year to improve the level of social protection for pensioners and persons with disabilities as part of the pension system reform aimed at strengthening social protection for such persons.

Keywords: State Budget of Ukraine, minimum old-age pension, pensions, social benefits, pension reform, special pension.

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04/2026

Abstract. The informational reference examines the models of military risk insurance in the State of Israel in light of the need to introduce an effective system of military risk insurance in Ukraine.

Keywords: insurance, military risks, compensation, compensation fund, insurance pool, insurer.

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02/2026

Abstract. The reference provides an analysis of the Agreement between the Government of Ukraine and the Government of the Republic of Poland on the activities of Bank Gospodarstwa Krajowego in Ukraine and the conditions for its entry into force.

Keywords: international treaties, agreements on financial and economic cooperation, banking activities, ratification, financial and technical assistance.

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12/2025

Abstract. The reference provides a general description of the legal regulation of the European Union's foreign trade relations and foreign direct investment in the European Union, as well as the status of Ukraine's legislative adaptation to European standards in these areas.

Keywords: foreign trade relations, common trade policy, foreign direct investment, foreign investment screening, trade defence measures, foreign subsidies, dual-use goods, public procurement, European integration.

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12/2025

Abstract. This information note analyses the experience of legal regulation of foreign investment screening in the Baltic states in the context of the possible introduction of such practices in Ukraine.

Keywords: national security, critical infrastructure, foreign investment screening, impact on the economy.

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11/2025