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- Analytical periodicals
Abstract. The note provides an overview of the role of the parliaments of the EU member states (Estonia, the Netherlands, France) in shaping the state climate policy and monitoring its implementation.
Key words: climate policy, climate neutrality, climate policy goals, climate change, parliament, parliamentary control.
07/2024
Abstract. The information reference analyses the legislative proposals of the Cabinet of Ministers of Ukraine on taxation peculiarities related to the armed aggression of the Russian Federation against Ukraine. The experience of Israel, which is also forced to raise taxes and reduce state budget expenditures due to the armed conflict, is studied.
Key words: taxes, military duty, excise tax, personal income tax.
08/2024
Abstract. The concept carried out scientific and legal analysis of the current state of legal regulation of jury trials in Ukraine, considered the peculiarities of criminal proceedings involving juries, as well as the participation of jurors in civil proceedings. A review of the legislative activity of the Parliament to improve the institution of juries; analyzed the changes proposed by the subjects of legislative initiative. The historical and legal aspects of the formation of the jury in ancient times are considered and the modern experience of the functioning of the jury in 17 countries is studied. Researched scientific and legal works, analytical documents and recommendations of specialists in this sphere. On the basis of historical and legal, international experience and scientific and theoretical reflections, proposals have been formed to improve the existing model of jury trial in Ukraine.
Key words: jury, jury trial in a civil trial, jury trial in a criminal trial, improvement of legal regulation of the jury institute, historical and legal aspects of jury trial functioning in ancient times, modern foreign experience of jury participation in judicial proceedings.
07/2024
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