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Abstract. The information reference provides foreign experience in defining and conducting internal control and internal audit in the EU member states, as well as proposals for improving Ukrainian legislation in this area.
Keywords: public finance, European integration, internal control, internal audit.
02/2025
Abstract. The taxation of the digital economy remains a complex and insufficiently regulated issue both at the European Union and global levels. This is due to the large number of different types of digital services and uncertainty in the interpretation of their nature, as well as the specifics of direct and indirect taxation. The briefing paper presents the positions of the Organisation for Economic Co-operation and Development and the European Commission on this issue, and highlights the different approaches of states to the introduction of taxation of the digital economy at the national level.
Keywords: digital economy, taxation, European Union, digital services, digital services tax, value added tax.
02/2025
Abstract. The guide to legislation provides a detailed overview of a Draft Law's passage through the Verkhovna Rada of Ukraine. The participants of the relevant activity within the specified stages of the legislative procedure, the terms (both general and ad hoc) for such activity are determined. The information and reference paper is presented in the form of an interactive diagram, which allows you to quickly find the necessary information in the generated tables.
Key words: Verkhovna Rada of Ukraine, Rules of procedure of the Verkhovna Rada of Ukraine, legislative process, legislative procedure, Draft Law.
02/2025
Abstract. This informational reference highlights a set of aspects of improvement of the enforcement mechanism within the framework of Ukraine's European integration commitments, in particular, taking into account the practice of enforcement of court decisions in the EU member states.
Keywords: private bailiffs, private bailiffs' powers, debtor, recovery, enforcement proceedings, enforcement of court decisions.
02/2025
Abstract. The informational reference analyzes the provisions of the draft Law of Ukraine "On Amendments to the Law of Ukraine "On the National Agency of Ukraine for the Identification, Search and Management of Assets Obtained from Corruption and Other Crimes" regarding guarantees of independence and strengthening institutional capacity. (No. 12374, dated 02.01.2025), as well as alternative draft laws (No. 12374-1, dated 08.01.2025, No. 12374-2, dated 14.01.2025).
The results of the research revealed risks that may further hinder the effective implementation of draft laws during law enforcement activities and the achievement of their declared goals, which are aimed at improving the legal framework of the activities of the National Agency of Ukraine for the Identification, Search and Management of Assets Obtained from Corruption and Other Crimes, as well as at legislatively ensuring transparent and effective mechanisms for its functioning.
Key words: corruption criminal offenses, Criminal Procedure Code of Ukraine, ARMA, authority, legal status, competitive selection, external independent audit, management and storage of assets.
01/2025
Abstract. The briefing paper presents the results of the analysis of the draft Law of Ukraine ‘On Amendments to the Law of Ukraine “On Physical Culture and Sports” (regarding the improvement of the activities of sports federations and clarification of certain provisions)’ (reg. No. 9499 of 17.07.2023), provides examples of legislative regulation of this area in certain countries (France, Hungary, Germany, Poland, Austria, Estonia).
Keywords: physical culture, sport, sports organisations, sports federations.
02/2025
Abstract. This reference highlights the key aspects of the EU state aid procedures and Regulation (EC) No 994/98 of 7 May 1998, which is an important mechanism for simplifying state aid procedures by defining general block exemptions (GBERs). The article describes the main provisions of the act and the latest amendments to it.
Keywords: state aid, block exceptions, economic competition, internal market, GBER.
02/2025