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- Analytical periodicals
Abstract. The Review dossier presents the results of a review of the legislative regulation of child support for adult children who continue their studies in certain European Union Member States. The author emphasizes the peculiarities of maintenance of an adult child continuing their studies and the ways of collecting alimony in the states: Latvia, Lithuania, Estonia, Sweden, Denmark, and Poland.
Key words: alimony, recovery of alimony, child who has reached the age of majority, parents, interests of the child, child maintenance, financial assistance, continuation of education, court, family court, agreement.
07/2024
Abstract. The analytical note contains the results of a comparative study of the legislation of the Group of Seven (G7) member states and the European Union on the regulation of multiple citizenship. The ways of legislative regulation of dual citizenship are highlighted. The difference between dual and second citizenship is indicated. The grounds for the emergence of bipatriotism are systematized. The author analyzes the normative provisions on citizenship in the legislation of the USA, Canada, Japan, Great Britain, France, Italy, Germany, Lithuania, Latvia, Estonia, Moldova, Montenegro. The differences in the legal regulation of the status of bipatriots are identified.
Key words: citizenship, multiple citizenship, international migration, bipatriots, dual citizenship, status of bipatriots.
07/2024
Abstract. The Dossier summarises the results of the analysis of the experience of foreign states (Germany, Estonia, Australia, Canada) in taxation of income received by individuals involved in the sharing economy. The main trends in the sharing economy (sharing economy) both in the world in general and in the EU in particular are outlined. The author analyses the initiatives of the European Commission on the sharing economy, which, firstly, are designed to ensure the adoption of legislation and eliminate regulatory gaps in the field of economic competition and tax legislation, and, secondly, to prevent tax fraud and update the VAT rules in accordance with the needs of the digital age.
Key
words: sharing economy,
sharing economy, personal income taxation, independent professional activity,
online platform, carsharing, ridesharing.
07/2024
Abstract. The information note provides an overview of international documents and EU acts on public participation in the formulation and implementation of climate policy, as well as legal regulation of these issues in the EU Member States (on the example of Estonia, the Netherlands, France, and Finland).
Key words: climate policy, environmental protection, public participation, European Union.
07/2024
Abstract. The Information note presents the results of the analysis of the procedure for applying for a survivor's pension from among military personnel and persons whose pension provision is provided for by the Law of Ukraine «On pension provision for persons discharged from military service and certain other persons». The author defines the grounds and conditions for the right to a survivor's pension, which affect the specifics of the application procedure. The author emphasizes the need to improve the legislative regulation of the procedure for military family members to apply for a survivor's pension.
Key words: social protection, pension, loss of breadwinner, dependents, Pension Fund of Ukraine, e-services portal.
07/2024
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