Documents


26 January 2024
12:43

Abstract. The information reference analyses the provisions of the Tax Code of Ukraine regarding the procedure and conditions for exemption from environmental tax, land payment, and tax on immovable property other than a land plot in the territories for which the date of termination of the possibility of hostilities has not been determined. It was determined that the right not to charge or pay environmental tax applies to all territories included in the List of territories where active hostilities are (were) conducted or temporarily occupied by the russian federation (order of the Ministry of Reintegration of 22 December 2022 No. 309). As regards land payments (land tax and rent for state and municipally owned land plots) and tax on real estate other than land plots, taxes are not accrued and paid for objects located in the territories of active hostilities or in the territories of Ukraine temporarily occupied by the russian federation.

Key words: environmental tax, a land payment, tax on immovable property other than a land plot, territories of active hostilities, territories of Ukraine temporarily occupied by the russian federation, territories of possible hostilities.

Link_ua

12/2023

26 January 2024
11:14

Abstract. The informational reference is devoted to the issues if improving the mechanisms of protection of archeological monuments, prevention of illegal excavations and illegal circulation of archeological objects in the context of the draft Law «On amendments to the Civil Code of Ukraine on preservation of archeological heritage and other cultural values».

Key words: archeological heritage, cultural values, treasure, find, Civil Code of Ukraine.

Link_ua

12/2023

26 January 2024
11:13

Abstract. The informational reference indicates certain aspects of the legislative regulation of the illegal excavations prevention and illegal trafficking of cultural property (archaeological objects).

Key words: protection of archaeological heritage, cultural property, archaeological object, archaeological find, trafficking in cultural property.

Link_ua

12/2023

26 January 2024
11:11

Abstract. The informational reference analyzes certain aspects of ensuring the right to a pension for persons discharged from military service. Attention is focused on the peculiarities of the mechanism of military pensions recalculation. The problematic aspects of the right to pension provision guarantees in terms of recalculation of pensions are noted. A review of the legislation and judicial practice on pensions for military personnel. An analysis of the provisions of the Draft Law «On Amendments to the Law of Ukraine «On Pension Provision for Persons Discharged from Military Service and Certain Other Persons» regarding the restoration of the right to recalculate pensions» (Reg. No. 10330 dated 12.12.2023).

Key words: pension system, pension for years of service, military personnel, financial assistance, recalculation of pensions, structure of financial assistance.

Link_ua

12/2023

26 January 2024
11:05

Abstract. The international experience of legislative regulation of the concept of «national product» and similar terms, including the requirements for the labelling of goods produced in a particular state are analyzed. It is made a historical analysis of certain legislative acts in this area.

Key words: national product, national goods, the labelling of goods, origin of goods, national producer.

Link_ua

12/2023

25 January 2024
10:46

Abstract. In the information note the issues of imposing an obligation on the investigator, the prosecutor to notify the Pension Fund of Ukraine about the wanted announcement of a suspect accused of crimes against the foundations of national security, in order to stop their pension payments are considered.

Key words: criminal proceedings, suspect, accused, Pension Fund of Ukraine, pension payments.

Link_ua

12/2023