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Abstract. The Note presents the results of a comparative analysis of the peculiarities of legal regulation of activities, support and development of family business, its role in the European and global economy.
The experience of Italy, Germany, Romania, Uzbekistan and France is analysed.
Key
words: business entity,
economic activity, family entrepreneurship, family company, family
business.
07/2024
Abstract. The note highlights the results of a comparative analysis of real estate taxation in Bulgaria, Lithuania, Poland, Romania, Slovakia and Slovenia. Particular attention is paid to the peculiarities of taxation of land and buildings, property valuation, availability of real estate tax exemptions, etc.
Key
words: tax on buildings, land
tax, real estate tax, tax base, privileges, apartment tax, property tax, local
taxes and fees.
07/2024
Abstract. This informational note contains the results of the analysis of the Draft Law of Ukraine «On amendments to Article 122 of the Code of Administrative Procedure of Ukraine on clarifying the terms of appeal to the administrative court in cases regarding the calculation of the amount of pension that has not been received through the fault of the pension appointing and paying body» (Reg. No. 11361, dated 20.06.2024)
Key words: administrative court, terms of appeal to the court, calculation of the pension amount, public authorities; fault of the body that appoints and pays the pension.
07/2024
Abstract. The Note provides a comparative analysis of the legislation of Ukraine and Romania on taxation and regulation of small and medium-sized businesses.
Key words: small and medium-sized business, state support, taxation, tax privileges and preferences.
07/2024
Abstract. The information note analyzes the provisions of the draft Law of Ukraine «On amendments to the Criminal Procedural Code of Ukraine on improving the procedure for investigation and trial of criminal misdemeanors» (Reg. No. 11365, dated June 21, 2024); the issues of strengthening the role and importance of the inquirer during pre-trial investigation and judicial proceedings of criminal misdemeanors, which will meet European standards, is considered. Based on the results of the analysis, the risks of the draft law were determined.
Key words: pre-trial investigation, investigator, court proceedings, trial, Еuropean standards, criminal misdemeanors.
07/2024
Abstract. The analytical note examines and summarizes the legislation of foreign countries on the issues of preventing persons involved in human rights violations, committing crimes and encroachment on state sovereignty from holding public office and restricting their right to participate in the management of public affairs. Attention focuses on the functioning of special bodies established to investigate crimes, facts and events for political reasons during military conflicts and aggressions.
An analysis of the experience of Germany, Poland, the Czech Republic, Albania and the Baltic countries was carried out regarding the issues of bringing relevant categories of persons to legal responsibility, limiting their civil rights, in particular limiting passive voting rights, the right to hold certain positions, etc.
Key words: public service positions, public affairs management, cleansing of power, lustration, decommunization Germany, Poland, Czech Republic, Albania, Estonia, Latvia, Lithuania.
06/2024
Abstract. The Review dossier presents the results of the analysis of the legislative regulation of family-based care for orphans and children deprived of parental care in Spain, Lithuania, Poland and the United States. The author emphasizes the absence of unified legislative norms at the EU level on this issue, and also examines in detail the peculiarities of the legislative definition and criteria for distinguishing such forms in relation to vulnerable groups of children.
Key words: foster parents; orphans; children deprived of parental care; family-type children's home; foster parents; foster children; foster family; family patronage; family-based care.
06/2024
Abstract. The information note analyzes the provisions of the draft Law of Ukraine «On Amendments to Article 369-3 of the Criminal Code of Ukraine on strengthening liability for illegal influence on the results of official sports competitions» (Reg. No. 11339, dated 14.06.2024). The grounds of criminal liability for unlawful influence on the results of official sports competitions in accordance with the Constitution of Ukraine, the basic principles of law-making activity and the norms of the current legislation of Ukraine are considered. Based on the results of the analysis, risks have been identified that may further hinder the proper implementation of the draft law during law enforcement activities.
Key words: criminal offences, unlawful influence, results of sports competitions, unauthorized use, strengthening the liability.
06/2024
Abstract. The information note analyzes the provisions of the draft Law of Ukraine «On Amendments to the Criminal Code of Ukraine, the Criminal Procedure Code of Ukraine and some other laws of Ukraine regarding the implementation of measures aimed at reducing undue pressure on business in Ukraine within the framework of criminal proceedings» (Reg. No. 11276, dated May 20, 2024); the issue of the need to reduce sanctions in a number of criminal offenses in the field of economic (trade) activity was considered in order to minimize the cases of choosing a preventive measure in the form of detention. Based on the results of the analysis, the risks of the draft law were determined.
Key words: unlawful pressure, business, criminal proceedings, pre-trial investigation, economy, judicial control, preventive measure, term of appeal, appellate complaint, expertise.
06/2024
Abstract. The information note analyzes the provisions of the draft Law of Ukraine «On amendments to the Code of Ukraine on administrative offenses regarding the introduction of judicial review of cases on administrative offenses, provided for in Articles 210, 210-1 and 211»; the issues of initiating the transfer of powers regarding the consideration of cases of administrative offenses entrusted to the TCC and SP to the jurisdiction of the court is being considered. Based on the results of the analysis, the risks of the presented draft law are studied.
Key words: territorial recruitment and social support centers, military accounting, requirements of defense legislation, mobilization training and mobilization, fine, undue pressure on citizens, corruption risks, administrative offense, judicial procedure, court.
06/2024