scholarly journals SPECIAL APPROACHES TO ALLOCATION OF TYPES OF SERVITUDES FROM THE ACCOUNTING POSITIONS

2019 ◽  
Vol 4 (5) ◽  
pp. 53
Author(s):  
Iryna Hrytsai ◽  
Oleksandr Yunin ◽  
Antonina Matsola

Articulation of issues. A number of bases, positions, which previously were recognized as the only correct and irrefutable, served as the foundation of legal regulation of civil relations. But now they do not fully correspond to modern tendencies in the development of civil law science. That is why, today, it should be mentioned about the formation of a new doctrine, which can meet the requirements of the formation and development of the rule-of-law state. In such conditions, it is obvious that the scientific and theoretical study of individual approaches to the allocation of types of servitudes from the standpoint of accounting will contribute to the improvement of civil-law relations, to the formation of a clear and coherent system. At the same time, the variety of scientific views about types of way-leaves constantly encourages the implementation and improvement of scientific research in the field of property rights for someone else’s property. In this context, the issue of the implementation of contractual, inheritance, and land relations for servitudes becomes very important and necessary. Also, another important question is: Are specific legislative approaches to allocation of servitudes on the basis of specific features fixed in legislation or not? Has the legislator stopped only on land and personal servitude? The aim of the article is to study the theoretical and legal possibilities and approaches to the allocation of way-leaves on the basis of specific features from the standpoint of accounting and jurisprudence. Also, another aim is to attract the attention of legal scholars to possible further scientific researches on the introduction of this phenomenon in modern civil legislation of Ukraine. The subject of the study is the individual approaches to the allocation of types of servitudes from the standpoint of accounting. Methodology. The research is based on the analysis of legal acts, which are connected with legal regulation of way-leave relations in Ukraine. On the basis of the comparative legal method of investigation of certain provisions of Ukrainian legislation, the possibilities and limits of the use of types of servitudes in contractual hereditary and land relations are determined. Results of this study have shown that special approaches to the allocation of way-leaves on the basis of specific features in Ukraine are in a real legal vacuum. Such a conclusion is based on the lack of legislative clarification and consolidation of other types of servitudes, which are not connected with the material component. Thus, property rights under the Tax Code of Ukraine are intangible assets, and the provisions of the Civil Code of Ukraine consolidate the material constituent of real rights to someone else’s property. From the standpoint of accounting, we can talk about the presence of intangible servitudes that are associated with the recognition and accounting of intangible assets. If this gap will be solved, then we can talk about the revision of the characteristics of way-leaves, relying on the positions of other branches of law. Practical impact. The idea that certain positions of intangible servitude are contained in national law is rather necessary and expedient. So, we can talk about corporate rights as a person’s rights, the share of which is determined in the statutory fund (property) of a business organization. These rights include the competence to participate in the management of a business entity, obtaining a certain percentage of profits (dividends) of this organization and assets in case of liquidation of it in accordance with the law, as well as other powers provided by law and statutory documents and, for example, the rights to use websites, or aspects of commercial secrecy. Correlation/originality. An analysis of the possible use of other types of way-leaves than those, which are enshrined in civil law in contractual, inheritance, land relations can become the basis for developing the most promising directions for the development of domestic civil law in this area and improving the civil law doctrine.

Author(s):  
Veronika N. Shkabaro ◽  
◽  
Tetiana �. Todoroshko ◽  
�lona �. Bila ◽  
◽  
...  

This article is devoted to the study of the concept of business reputation on the Internet. The scientific article examines the legal nature of the concept of �business reputation�, defines regulations that contain the definition of �business reputation�, analyzes the case law to define the definition of �business reputation�. The article defines the general principles of protection of business reputation in the domestic legislation, establishes ways to protect business reputation on the Internet in accordance with national legislation and case law. The importance of business reputation for a legal entity as a criterion of successful professional, economic or other activity is analyzed, because the business reputation of a legal entity is the prestige of its brand (commercial) name, trademarks and other intangible assets among consumers of its goods and services. According to the analysis of the legislation and explanations of case law, the article generalizes that the definition of the content of goodwill depends on the nature of its subject. It is substantiated that the protection of business reputation is a particularly important institution of civil law, because it is a mechanism for restoring the violated non-property rights of the individual. The norms of civil law of Ukraine concerning the statute of limitations, which is used in cases of protection of the business reputation of a person and the procedure for calculating the statute of limitations, are studied. It is noted that in the Ukrainian legislation there is no single unified definition of business reputation of both individuals and legal entities. Attention is drawn to the fact that the civil legislation of Ukraine does not contain regulations on the protection of business reputation on the Internet, which is a significant shortcoming of the legal regulation of the state. Emphasis is placed on the nature of the studied concept, which is a moral and ethical category, a kind of evaluative institution of civil and commercial law. The conclusion on expediency of fixing of definition of business reputation in the Civil code of Ukraine for the purpose of streamlining of system of legal regulation, maintenance of standardization of legal categories is formulated. Business reputation is a non-property right of a person guaranteed by the Constitution of Ukraine, which provides for a public assessment of the business qualities of an individual, achievements in sociopolitical, public life, etc. For a legal entity, business reputation is a criterion of successful professional, economic or other activity. Protection of business reputation is a particularly important institution of civil law, because it is a mechanism for restoring the violated non-property rights of the individual. Nowadays, the issue of protection of business reputation is relevant due to violations on the Internet. Thus, the rapid development of information and telecommunications technologies has contributed not only to the emergence of new unlimited opportunities in the world wide web, but also to numerous violations of nonproperty rights of individuals, including business reputation.


Author(s):  
Iryna I. Banasevych ◽  
Ruslana M. Heints ◽  
Mariia V. Lohvinova ◽  
Oksana S. Oliinyk

Theoretical and applied research of the features of the legal status of the subjects of civil law remains debatable today. Doctrinal and legislative analysis of this subject points to unresolved issues in this area. In particular, the provision on defining the state as a party to civil law remains controversial. There is no consensus on the definition of individuals and legal entities as subjects of civil law among scholars. Furthermore, the legal regulation of certain types of entities is somewhat unsystematic and chaotic. This is largely due to the insufficient development of theoretical issues related to the subjects of civil law. The above issues determine the relevance of the study of the features of the legal status of subjects of civil law. The purpose of the study is to investigate the features of the legal status of subjects of civil law based on doctrinal and legislative analysis. The study is based on a systematic approach, which lies in studying a complex system of relationships between subjects of civil law. Furthermore, the study is based on the laws and principles of dialectics, which contribute to the study of the legal status of the subjects of civil law. Systemic and structural-functional analysis was used to comprehensively describe the legal status of subjects of civil law. The historical method contributed to the study of the evolution of research on the subjects of civil law. The formal legal method helped identify the special features of the provisions of regulations concerning the subjects of civil law. With the help of the comparative legal method, the study analysed the provisions of the Civil Code of Ukraine in terms of regulation of subjects of civil law and such regulation was compared with other countries. The study defined the concepts and types of subjects of civil law and considered the features of the legal status of individuals, legal entities, as well as the state as a special participant of civil law. Special attention was paid to the historical analysis of the development of approaches to the definition of subjects of law, starting with Roman law


Author(s):  
Evgen Kharytonov ◽  
Olena Kharytonova ◽  
Maxym Tkalych ◽  
Inna Bolokan ◽  
Hanna Samilo ◽  
...  

The article aims to explore the relationships that arise with respect to intellectual property rights in sports. The objectives of the article are to establish points of contact between intellectual property law and sports, as well as a detailed analysis of relevant public relations in terms of intellectual property law and sports law. To achieve the objectives of the article, the authors used a number of scientific methods, among which the main methods are analysis, synthesis and comparative-legal method. The authors of the study concluded that modern sport is developing in close intertwining with intellectual property rights, because only in this way can a sports spectacle be conveyed to a wide range of spectators and consumers in a broad sense. In addition, the range of points of contact between intellectual property and sports law is constantly growing and such can now be called not only patents and trademarks in sports, but also copyright, "image" rights, know-how in sports and the like.


2018 ◽  
Vol 50 ◽  
pp. 01238
Author(s):  
Khurshed Nasirov

The author studies the place of the family in the structure of family relations. The correlation between civil law and family law in Soviet, Russian and Tajik legal science is considered. According to the author, the family is a social unit of society with the help of which people seek to solve demographic, economic and cultural issues. It is stated that the family is an alliance of persons created on the marriage, kinship, birth and adoption of children, as well as their upbringing. Accordingly, such alliance leads to the development of certain personal non-property and property rights and obligations based not only on mutual interests and concerns, but primarily on the related ties. In this regard, it seems logical that the specific nature of these rights and obligations requires the use of special tools for legal regulation; the content of legal relations arising on their basis is considered to be independent family relations.


Legal Concept ◽  
2021 ◽  
pp. 105-112
Author(s):  
Yanina Kail ◽  
◽  
Victoria Usanova ◽  

Introduction: the study of the division of jointly acquired property of spouses and inheritance of property has always been given special attention by the scientists and practitioners. Quite a lot of works are devoted to this area of legal relations. However, it is not so variable and depends on the intricacies of life that there are constantly many issues that require special research and improvement of the legal regulation. The division of jointly acquired property by the spouses at the dissolution of the marriage is regulated by the norms of family law, as well as civil law in the event of the death of one of the former spouses, who do not fully correspond to each other. In this regard, today citizens often face the problems of protecting their property rights. The purpose of the research: to reveal some aspects of the legal regulation and law enforcement practice of protecting the rights of former spouses in the division of jointly acquired property in the event of the death of one of them, and to offer suggestions to help improve the relevant rules. Methods: the methods of scientific cognition are applied together, among which the main ones are the formal-legal, system methods, analysis and synthesis. Results: it is proved that the current system of the legal regulation of division of joint property of the former spouses in the event of the death of one of them requires the improvement of the legal regulation, as laid down in the legislation, the protection of property rights is quite long and expensive, which leads to the futility of efforts. Conclusions: the law enforcement practice of protecting the property rights of former spouses in the division of jointly acquired property should be recognized as generally conforming to the established norms of law. However, the lack of the clear legal regulation of the criteria and conditions for the division of jointly acquired property in the event of opening of an inheritance after the former spouse before the expiration of the threeyear statute of limitations, leads to the situations where 2 spouses will claim the inheritance – the former and the present. This situation leads to costly conflicts that are resolved in court.


Author(s):  
Venetskay Marina

The article is devoted to improving the legal regulation of the replacement of a party to an obligation in the civil legislation of Ukraine, taking into account the needs of civilian turnover and economic practice. The reasonability of the additional settlement of issues of reimbursement of contracts for the assignment of claims and compensation for additional costs associated with such a concession, as well as the introduction of the institution of the assignment of contracts into Ukrainian civil law, is argued. The lack of a direct indication of the law on the remuneration of a claim for assignment of a claim has led to the emergence of a number of interpretations of such a transaction as being non-remunerative. Meanwhile, according to the basic provisions of the Civil Code of Contract - the contract is repayable, unless otherwise stipulated by the contract, law or does not follow from the essence of the contract. In addition, the consequence of concluding a deed of assignment claim is the acquisition by the new creditor of property rights that are property, so the free acquisition of property must be considered as a gift, an indication that is absent in the legislation. Unknown to the contract law of Ukraine and the civil institute of contract withdrawal, which is sufficiently widespread in economic practice and is regulated by European legislation. . The meaning of a contract cancellation is to transfer from one person to another the rights and obligations under the contract with a third party, ie it is a simultaneous combination of the cancellation of claims and the transfer of debt. It is necessary to extend the methods (structures) of transfer of debt through the introduction in Ukrainian civil law of the methods known since Roman times, in particular, the expropriation as a separate construction of the replacement of the debtor in the obligation, which occurs on the initiative of the creditor and on the basis of the agreement concluded between such credit and the new debtor in the absence of the need to obtain such consent from the original debtor; and intercession as a construct, when a new debtor is joined to the obligation (which may be divisible) and each of them must fulfill the obligation in its share.


2021 ◽  
Vol 12 (2) ◽  
Author(s):  
Svitlychnyy Oleksandr ◽  
◽  
Korotun O.M. ◽  

The article draws attention to the specifics of protection of intellectual property rights in Ukraine by civil and special legislation, the rules of which are designed to protect the subjective rights of right holders and other participants in legal relations in the field of intellectual property. Some aspects of the legal nature of jurisdictional remedies are studied. Attention is paid to the specifics of protection of intellectual property rights by civil law, which consists primarily in the methods of protection provided by procedural law. The legislation, the norms of which guarantee the protection of intellectual property and the ways of protection of civil rights are outlined. The existing in the legal literature different views on the classification of methods of protection of property rights are analyzed. The legal analysis of the application of the vindication claim as a means of protection of intellectual property rights is carried out and the author's proposals are formulated. Keywords: civil law, intellectual property, lawsuit, protection


Author(s):  
A. A. Fedoseev ◽  

Introduction: the article analyzes the possibility of the civil law principle of cooperation being implemented in various types of relations under civil law. Traditionally, the cooperation principle is considered in both Russian and foreign literature as the principle of fulfillment of a contractual obligation or as a group of additional obligations imposed on the parties to the contract and arising from the good faith principle. A more detailed consideration of the idea if cooperation allows us to draw a conclusion about the feasibility of this principle in other types of relations under civil law. Purpose: to justify the possibility of the cooperation principle being implemented in civil law relations other than contractual relations, namely in property legal relations, pre-contractual legal relations, and obligations from causing harm (protective legal relations). Methods: general scientific dialectical method; special scientific methods such as the method of comparative law, the technical method, the legal-dogmatic method, the historical-legal method. Results: analysis of legal regulation of such relative legal relations as contractual, pre-contractual, and protective, as well as property legal relations as a form of absolute legal relations, has shown that the cooperation principle is successfully implemented in these types of legal relations. Therefore, it is possible to consider this principle to pertain to the branch of civil law as a whole. Conclusions: the cooperation principle performs two functions: first, based on this principle, it is possible to achieve the purpose of civil law relations in a more effective way; second, this principle serves as a mechanism to overcome unforeseen circumstances that prevent the purpose of legal relations from being achieved. These functions are carried out in all the types of legal relations considered: in contractual relations – when there arise obstacles to the performance of a contract not specified in the contractual provisions; in pre-contractual relations – when there arise obstacles to achieving the purpose of negotiations (i.e. conclusion of a civil law contract); in protective relations – when there is a risk of an increase in harm or a risk of inability to fully reimburse damage in a timely manner; in property relations – when there occurs an accidental loss of a thing by the rightsholder.


2018 ◽  
Vol 6 (1) ◽  
pp. 1-1
Author(s):  
Армине Мограбян ◽  
Armine Mograbyan

In the current legislation there is no concept of cosmetology services, in science there is also no consensus on their content. In connection with this, the author sets the goal to investigate this concept as a private-law category, to determine its content and specifics. The main methods of the study were a comparative legal method and a method of system analysis. Results of the study. A complex analysis of private legal acts containing norms regulating cosmetology services as well as relations arising in the course of their provision is carried out. Various scientific positions in the field under study are examined, and as a result, the content of cosmetological services is determined, and their classification is carried out. Based on the analysis of the current legislation in the field of health, the specificity and correlation of such categories as "cosmetology services" and "cosmetic services" are defined. The main feature of cosmetic services is revealed, which is connected not with violation of the integrity of the human skin, but only with hygienic care of the external appearance. As a result of the study, it was concluded that the object of regulation of both cosmetological and cosmetic services is the appearance of a person. But, despite the general object of regulation, these are different concepts, because cosmetology services, unlike cosmetic services, are a kind of medical. In addition, the author carried out a classification of cosmetology services, which include therapeutic (curative) and surgical (operational) services. Surgical services, in turn, are divided into the following varieties: mandatory, at the request of the patient, rehabilitation and reconstructive. Scope of the results obtained. The results of the research can be applied for the purposes of private legal regulation of relations that arise in the process of providing cosmetology services, when lecturing, developing educational and methodological aids in civil and medical law, teaching legal disciplines related to the activities of medical organizations, as well as in lawmaking when making changes in the current legislation.


Author(s):  
Oksana Lesyk

In modern conditions of great scientific and practical interest is the study of historical experience of legal regulation of land relationsin the Volyn province as part of the Russian Empire (1793–1917), which will help to understand and highlight the basics of historicaldevelopment of legal regulation of land relations in Ukraine. The study and generalization of this historical and legal experience will make it possible to use certain achievements to clarify the origins of national land law. Historical and legal research of this topicwill contribute to a deeper understanding of the protection of property rights and the peculiarities of its legal regulation, increase theefficiency of the institution of property rights at the present stage of establishment of the Ukrainian state.The article is devoted to the characteristics of the formation of legal regulation of land relations in the Volyn province as part ofthe Russian Empire (1793–1917).The author notes that in land relations in Volyn as part of the Russian Empire (late XVIII – early XX centuries.) There were certainfeatures not typical of other Ukrainian regions: there were strong influences of Polish law, which could not be completely eliminatedfrom practical application; in Volyn, local customary law, designed to regulate land relations (from purchase and sale to inheritance),had a strong influence; significant role in the economic and social life of the region was played by large landowners.It is concluded that in the early twentieth century. the largest amount of land in the Volyn province was owned by large landow -ners (including German and Czech colonists), while the peasantry, which was the largest group of the population of the then Volyn,owned a small amount of land. At that time there was an evolution of land relations in the countryside, resulting in a reduction in thenumber of landed estates and social stratification of the peasantry.So, in the land legal relations in Volyn as a part of the Russian Empire (the end of the XVIII – the beginning of the XX century)certain peculiarities were observed, which were not peculiar to other Ukrainian regions.


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