Abstract. This review dossier examines certain aspects of household income taxation in several EU Member States, as well as in the United Kingdom, the United States, and Australia.

Keywords: household, personal income tax (PIT), tax return, tax relief, economic activity.

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02/2026

Abstract. The parliamentary study examines the issues related to the legal nature of an apparent conflict of interest in the context of European experience in the legislative framework for corruption prevention.

The study analyses regulatory approaches to defining the concept of an apparent conflict of interest within the European Union legislation, clarifies its legal nature, and identifies two models of legal regulation of apparent conflicts of interest in EU Member States (Denmark, the Netherlands, Slovenia, and Croatia).

It also outlines prospects for legislative development aimed at preventing and regulating apparent conflicts of interest in Ukraine.

Key words: apparent conflict of interest, corruption, models of legal regulation, public official, anti-corruption legislation.

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03/2026

Abstract. The parliamentary study analyses the issues related to improving legislative regulation and establishing an effective system of institutional support for combating organised crime in Ukraine, taking into account the current criminogenic situation and the social challenges caused by martial law and the repulsion of Russian armed aggression.

The study examines the Law of Ukraine “On the Organizational and Legal Framework for Combating Organised Crime” with regard to the existence of inconsistencies and gaps; draft laws on the prevention of and counteraction to organized crime in Ukraine; and the recommendations of the European Commission, as set out in the Report on Ukraine within the framework of the European Union Enlargement Package 2025, concerning the harmonization of Ukrainian legislation with the core requirements of EU law (acquis) in the field of combating organised crime.

The results of the study identify risks and gaps in the legislative regulation of public relations in this area, which hinder the establishment and effective functioning of a comprehensive institutional system for combating organized crime in Ukraine. The study proposes introducing the necessary amendments to Ukraine’s special legislation aimed at modernising and streamlining the institutional and legal framework for combating organised crime, in line with relevant EU standards and taking into account the need to ensure national security under martial law and in the context of repelling the armed aggression of the Russian Federation.

Key words: organised crime, legal regulation of combating organized crime, institutional support for countering organised criminal groups, law enforcement agencies, national coordination body, regulation of the activities of specialised units.

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03/2026

Abstract. The analytical note examines the conceptual foundations of organizing a special vetting procedure for obtaining admission to and access to state secrets and intelligence information by subjects of parliamentary oversight. It analyses the legislation of Lithuania, Latvia, Norway, Poland, Sweden, Finland, the Czech Republic, Croatia, Germany, the United Kingdom, and the United States with regard to the specific procedures for granting admission to and access to state secrets and intelligence information to persons involved in or participating in parliamentary oversight of special-purpose law enforcement bodies and intelligence agencies. Particular attention is paid to the regulatory requirements and standards applicable in NATO member states concerning admission to and access to state secrets (classified information). The note also outlines the conditions, procedures, and rules governing access to and handling of classified information required by Members of the European Parliament for the exercise of their legislative and oversight functions.

Based on the results of the analysis, the following existing models are identified and summarised: Scandinavian, Anglo-Saxon, Eastern European, and Baltic. Their common features and key differences in the subject matter of legal regulation are outlined, in particular with regard to the established procedures for undergoing a special vetting process or for obtaining automatic access to state secrets by virtue of a parliamentary mandate. The specific features of the legislation of the respective EU and NATO member states concerning the organisation and conduct of special vetting procedures, taking into account national particularities, are also systematised.

Conclusions and proposals are formulated regarding the use of EU and NATO member states’ experience for improving the legal regulation of procedures governing the organisation and conduct of special vetting for admission to and access to state secrets, as well as access to intelligence information by designated persons.

Key words: special vetting, access to state secrets, admission to state secrets, classified information, parliamentary oversight, level of classification, secret information, secrecy regime, state policy on the protection of state secrets, parliamentary mandate, special oath of confidentiality.

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02/2026

Abstract. The parliamentary study presents the results of an analysis of the provisions set out in the draft Labour Code of Ukraine (No. 14386 dated 15 January 2026). Particular attention is given to the conceptual foundations of labour law doctrine and their influence on the structure of the proposed codified act. The purpose and principal objectives of the future Code are examined. A comparative analysis of the norms governing the core institutions of labour law is undertaken in order to assess their compliance with international and, in particular, European standards. The study also considers foreign experience in regulating non-standard forms of organising hired labour and social dialogue. Finally, the advantages and potential vulnerabilities of the principles of legal regulation of labour relations proposed in the draft are identified.

Key words: labour legislation, labour law doctrine, codification, code, labour rights, employee, employer.

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02/2026

Abstract. The informational reference addresses the implementation of the “family-friendly parliament” concept as a tool for ensuring gender equality and enhancing the inclusiveness of the legislative process. It analyses the experience of the European Parliament and 16 European states in establishing and operating children’s rooms within parliamentary premises in order to facilitate a balance between parenthood and professional responsibilities of Members of Parliament and parliamentary staff. Particular attention is given to the availability of qualified childcare personnel, nutrition arrangements, the age of children admitted, the permitted duration of stay, and the sources of funding for such facilities. The reference summarises European models for organising children’s spaces in parliaments and proposes directions for improving children’s rooms in the Parliament of Ukraine.

Key words: parliament, children’s space, children’s room, kindergarten (nursery), playroom, parents, professional childcare, nutrition, funding, access to parliament.

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02/2026

Abstract. The informational reference analyses the grounds for clarifying the characteristics of a special subject of criminal offenses under Articles 368, 368-5, 369, 382 of the Criminal Code of Ukraine, as well as for determining the scope of their criminal liability within the framework of the draft Law of Ukraine No. 15014 dated 06 February 2026.

The draft Law is examined for compliance with the Constitution of Ukraine, the rules of legislative drafting, the fundamental principles of criminal liability legislation, and the laws of Ukraine governing the legal regulation of the activities of officials of local self-government bodies.

Key words: criminal offenses, criminal proceedings, subjects of criminal liability, officials, local self-government bodies.

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02/2026

Abstract. The informational reference examines the grounds for decriminalization of acts provided for in Article 391 of the Criminal Code of Ukraine (“Malicious Disobedience to the Requirements of the Administration of a Penal Institution”) in the context of the draft Law of Ukraine No. 15003 dated 05 February 2026.

The draft Law is assessed as complying with the requirements of the Constitution of Ukraine, the fundamental principles of legislative activity, and the provisions of current legislation governing the grounds and procedure for imposing and serving criminal sentences.

Key words: criminal liability, offense, punishment, malicious disobedience, penitentiary institution, convict.

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02/2026

Abstract. This informational reference presents the results of an analysis of the draft Law of Ukraine “On Amendments to Certain Laws of Ukraine Regarding Control Over the Completeness of the Calculation and Payment of Contributions for Mandatory State Pension Insurance” (No. 14398 dated 26 January 2026).

Key words: compulsory state pension insurance contribution, state control function, Pension Fund of Ukraine, payment of contributions.

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02/2026

Abstract. The informational reference examines the grounds for ordering a forensic psychiatric examination in cases of administrative offenses within the framework of the draft Law of Ukraine (No. 15002 dated 05 February 2026).

The draft Law is assessed as being consistent with the Constitution of Ukraine, the fundamental principles of legislative activity, and the provisions of current legislation governing the grounds and procedure for conducting a forensic psychiatric examination.

Key words: forensic psychiatric examination, offenses, administrative liability, pre-trial investigation bodies, insanity.

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02/2026