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- Analytical periodicals
Abstract. The Analytical Note examines the legislative regulation of the legal and organizational framework of lawmaking, the procedure for its implementation, in particular in the context of the Laws of Ukraine «On Law-making activity» No. 3354-IX dated August 24, 2023, «On Committees of the Verkhovna Rada of Ukraine» No. 116/95-VR dated April 4, 1995, and the Rules of Procedure of the Verkhovna Rada of Ukraine approved by the Law of Ukraine No. 1861-VI dated February 10, 2010. As a result, the proposals on amendments to the Rules of Procedure of the Verkhovna Rada of Ukraine and the Law of Ukraine «On Committees of the Verkhovna Rada of Ukraine» were formulated.
Key words: law-making activity; Rules of Procedure of the Verkhovna Rada of Ukraine; legislative procedure, committees of the Verkhovna Rada of Ukraine.
07/2024
Abstract. The analytical note contains the results of the analysis of the Romanian experience in terms of legal regulation of small and medium-sized enterprises operating in the tourism sector and the peculiarities of its taxation. Particular attention is paid to the policy and legal regulation of the tourism sector at the EU level and the compliance of Romanian legislation with EU law. The article examines the peculiarities of taxation of small and medium-sized enterprises, including special taxes imposed by municipal (local) councils, using the example of the tax on tourism development and promotion. The author identifies the cases when a business entity in Romania becomes a value added tax payer, as well as the variants of tax rates that may be applied.
Key words: small and medium-sized enterprises, tourism sector, income tax, micro-enterprise income tax, hotels, short-term rental accommodation, tourism development and promotion tax.
07/2024
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