Abstract. The Informational Reference presents the results of the analysis of the legal aspects of applying points to calculate the amount of pensions granted within the PAYG pension system. Particular attention is paid to the government draft law ‘On Amendments to the Law of Ukraine “On Compulsory State Pension Insurance” and some other laws of Ukraine on improving the mechanism of pension calculation and accounting of pension rights’. A comparative study of the benefits and risks of introducing a point-based pension system was carried out on the example of reforming the pay-as-you-go (PAYG) pension system in France and Germany.

Key words. Pension reform, solidarity level of the pension system, pension calculation, point, basic pension.

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02/2025

Abstract. The Briefing Paper presents the results of the analysis of the legal regulation of relations in the field of child mentoring in the European Union Member States (Latvia, Sweden) and the United States. It is established that mentoring is aimed at the comprehensive, harmonious development of a child's personality and the acquisition of life competences through the interaction of a mentor (contact person) with a child.

Key words: child; best interests of the child; orphan; mentoring; mentor; families and children in difficult life circumstances; social services; social services.

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01/2025

Abstract. The Information Reference provides a general description of the practice of the EU member states and the OECD in regulating transfer pricing, proposals of the EU institutions to unify the European practice in this area.

Keywords: transfer pricing, multinational groups, tax policy, corporate income tax, European integration, EU law, OECD Guidelines.

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01/2025

Abstract. The informational reference addresses the issues of prohibition under martial law of entry and stay of citizens in settlements from which general mandatory evacuation is carried out, strengthening of public order during martial law, as well as the exercise of police powers in ensuring and implementing measures of the legal regime of martial law in the context of the Draft Law No. 12354 dated December 23, 2024.

Keywords: administrative liability, legal regime of martial law, general mandatory evacuation, ensuring public order, area of military (combat) operations, entry violation, stay in settlements, fine, curfew. 

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12/2024

Abstract. The informational reference addresses the issues of the National Guard of Ukraine providing intelligence support for its activities, performance of intelligence tasks and strengthening of the state’s intelligence capabilities in the context of the Draft Law of Ukraine (No. 12352 dated December 23, 2024).

Keywords: National Guard of Ukraine, intelligence activities, intelligence agencies, intelligence unit, security and defence sector, repulsion of armed aggression, intelligence capabilities of the state.

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12/2024

Abstract. The Information Note sets out the results of the analysis of legislative proposals to amend the laws of Ukraine, according to which it is proposed to regulate relations in the field of internal displacement.

Key words: internal displacement, internally displaced person (IDP), ensuring rights and freedoms, international standards, systematisation of legislation, integrated approach, principle of legal certainty.

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12/2024

Abstract. The informational reference addresses the issue of improving the grounds for criminal liability for systematic domestic violence in the context of the Draft Law of Ukraine (No. 12290 dated December 06, 2024).

The compliance of the Draft Law with the requirements of the Constitution of Ukraine, the fundamental principles of law-making, the provisions of current legislation on administrative and criminal liability, and the laws of Ukraine regulating public relations in the field of preventing and combating domestic violence is analyzed.

Keywords: criminal liability, systematicity, prevention, domestic violence, punishment.

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12/2024

Abstract. The Information reference provides a general description of the EU acquis chapter on public procurement, in particular, the list of EU legal acts that are basic for this area; the benefits of their implementation in national legislation; and the European Commission's assessment of Ukraine's progress in this area.

Keywords: EU law, public procurement, European integration, competition, single market.

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01/2025

Abstract. The Concept describes the main provisions of the Ukraine Facility Plan, the National Revenue Strategy until 2030, the Public Finance Management System Reform Strategy for 2022-2025 and the action plan for its implementation in the context of the main problematic aspects of the collection of local taxes and fees, and suggests ways to solve them. The article also highlights the issues of possible directions for expanding the functions of local self-government bodies in terms of administration of local taxes and fees.

Keywords: local taxes and fees, local governments, real estate tax, National Revenue Strategy of Ukraine until 2030, fiscal decentralisation, Plan for Ukraine Facility.

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12/2024

Abstract. This informational reference conciders the issues of effective enforcement of judgments of the European Court of Human Rights and improvement of mechanisms for reimbursement of expenses of the state of Ukraine in the context of the Draft Law of Ukraine ‘On Amendments to the Law of Ukraine ‘On Enforcement of Judgments and Application of the Case Law of the European Court of Human Rights’ in terms of ensuring reimbursement of expenses to the state related to the enforcement of judgments of the European Court of Human Rights’.

Keywords: enforcement of ECHR judgments; person guilty of human rights violations; internal investigation; regress claim; reimbursement of expenses.

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12/2024