Review dossiers


27 February 2023
12:31

Abstract. The experience of lawmaking activity on legal relations that are proposed to settle by the draft law “On legal regime of property of public associations (organizations)” (regist. № 6420, of 10.12.2021) was summarized in the review dossier.

In the context of the assessment of conformity of the draft law with the European integration and international obligations of Ukraine, the provisions of Article 1 of the Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms of 1950 were clarified through the ECHR judgement.

The approaches to the legal regulation of property of trade unions and properties of the of nationwide public associations (organizations) of the former USSR in the countries of the former USSR and the European Union member states were considered.

Key words: ownership right, property, legal regime of property, trade unions, public associations.

Link_ua

01/2023

27 January 2023
12:29

Abstract. Practice of legislative regulation of tax payments by individuals (mainly in the EU countries) in terms of the procedure for calculating taxes, paying them and controlling their completeness and accuracy is summarized in the review dossier. The experience of France and Germany (as the most economically developed countries of the European Union), as well as Poland (as one of Ukraine's closest neighbours, which has undergone the transformation of its tax system) is considered.

Key words: natural person; taxpayer; self-payment of taxes; income statement; resident.

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11/2022

27 January 2023
12:00

Abstract. Compulsory state social insurance for temporary disability is a component of the compulsory state social insurance system in almost all countries of the world.

Using the experience of foreign countries where this system has been in place for a long time and has had positive results will make it possible, especially after the end of hostilities, to develop effective mechanisms to ensure adequate and most acceptable risk management in applying the temporary disability payment system.

Key words: temporary disability; insurance period; sick leave; doctor; employer.

Link_ua

11/2022