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Key words: Accounting Chamber, INTOSAI, State Budget of Ukraine, state financial control.
10/2023
Abstract. The analysis results of the EU member states legislation: Czechia, France, Germany, Poland, and Italy regarding the appointment of legal guardians for a child left without parental care are presented. A detailed review of certain aspects of appointment of guardians for the child was carried out. Defined: who can be the guardian of the child; categories of children for whom guardianship may be established; the term for which guardianship over a child can be established, the procedure for establishing guardianship.
In order to determine further possible changes to the legislation of Ukraine, taking into account European practice in matters of procedure for establishing custody of a child, Council Regulation (EU) 2019/1111 of June 25, 2019 on jurisdiction, the recognition and enforcement of decisions in matrimonial matters and the matters of parental responsibility, and on international child abduction was analyzed.
Key words: appointment of a legal guardian for a child, parental care, establishment of guardianship, Convention on the Rights of the Child, child rights ensurance, persons close to the child and family, Czechia, France, Germany, Poland, Italy.
10/2023
Key words: administrative responsibility, administrative offenses, cases of administrative offenses, participation of the prosecutor, court proceedings, driving vehicles, alcohol intoxication.
10/2023
Key words: the limitation period for the prosecute, terms of a pre-trial investigation, corruption crimes.
10/2023
Abstract. The legislation regulating the procedure for conducting environmental impact assessment of individual projects in the forestry sector in the European Union (EU) member states was analyzed.
The legislation of Austria, Estonia, Finland, France, Germany, Italy, Spain, France, Italy, Spain, Sweden and Germany were analyzed.
Key words: forestry, forest management, forest degradation, wild flora, European integration.
10/2023
Key words: administrative responsibility, criminal responsibility, Accounting Chamber, European integration obligations.
10/2023
Abstract. The tax legislation of Ukraine on the rates of excise tax on tobacco products in order to identify ways aligning with the provisions of Directive EU 2011/64/EU of June 21, 2011 on the structure and rates of excise duty applied to manufactured tobacco were analized.
Key words: excise tax, tobacco products, cigarettes, heating cigarettes.
10/2023
Abstract. The reference analyzed the legal and organizational framework in the field of management of assets derived from criminal activities in the context of determining the procedure for preparing and conducting by the National Agency of Ukraine for finding, tracing and management of assets derived from corruption and other crimes (ARMA) of competitive selection of legal entities or individual entrepreneurs who may manage assets.
Key words: ARMA; assets derived from crime, asset management.
10/2023
Abstract. In the analytical note, the peculiarities of legislative regulation of the use of light personal electric vehicles and low-speed light electric vehicles were carried out in European countries and other countries of the world. The following aspects are considered: participation of these vehicles in road traffic in settlements, including traffic on sidewalks or bicycle and pedestrian paths, roadways; restrictions on their gross weight and speed; basic requirements for users of these vehicles, including age restrictions, mandatory use of helmets, obtaining a driver's license to drive these vehicles, etc.
The subject of the analysis was the legislation of such countries as Germany, Poland, Great Britain, Lithuania, USA, Japan.
Key words: electric vehicle, light personal electric vehicle, low-speed light electric vehicle, electric scooter, electric motor, road traffic, speed, European and world countries.
10/2023
Abstract. The analysis results of the state policy and legislation of certain states of Eastern and Central Europe, primarily EU member states, on legal regulation of planning and organization of pharmacy segment of pharmaceutical infrastructure are presented. In particular, a detailed review of normatively regulated principles and approaches used in planning and creating a network of pharmacy establishments was conducted. Attention is focused on proven procedures, mechanisms and tools of legal regulations for determining planning criteria for the infrastructural component of retail trade of medicines in such countries as: Austria, Bulgaria, Estonia, Latvia, Moldova, Poland, Slovenia.
Key words: pharmacy, pharmacy facility, pharmaceutical infrastructure facility, pharmacy infrastructure planning.
10/2023