scholarly journals GENESIS OF LEGAL REGULATION OF PRINCIPLES OF TAXATION SYSTEM IN UKRAINE AND THE EUROPEAN UNION

2020 ◽  
Vol 110 (3) ◽  
pp. 87-98
Author(s):  
MUSHENOK Victor
2018 ◽  
Vol 18 (2) ◽  
pp. 134-151
Author(s):  
Andrea Circolo ◽  
Ondrej Hamuľák

Abstract The paper focuses on the very topical issue of conclusion of the membership of the State, namely the United Kingdom, in European integration structures. The ques­tion of termination of membership in European Communities and European Union has not been tackled for a long time in the sources of European law. With the adop­tion of the Treaty of Lisbon (2009), the institute of 'unilateral' withdrawal was intro­duced. It´s worth to say that exit clause was intended as symbolic in its nature, in fact underlining the status of Member States as sovereign entities. That is why this institute is very general and the legal regulation of the exercise of withdrawal contains many gaps. One of them is a question of absolute or relative nature of exiting from integration structures. Today’s “exit clause” (Art. 50 of Treaty on European Union) regulates only the termination of membership in the European Union and is silent on the impact of such a step on membership in the European Atomic Energy Community. The presented paper offers an analysis of different variations of the interpretation and solution of the problem. It´s based on the independent solution thesis and therefore rejects an automa­tism approach. The paper and topic is important and original especially because in the multitude of scholarly writings devoted to Brexit questions, vast majority of them deals with institutional questions, the interpretation of Art. 50 of Treaty on European Union; the constitutional matters at national UK level; future relation between EU and UK and political bargaining behind such as all that. The question of impact on withdrawal on Euratom membership is somehow underrepresented. Present paper attempts to fill this gap and accelerate the scholarly debate on this matter globally, because all consequences of Brexit already have and will definitely give rise to more world-wide effects.


Author(s):  
Oleksandr Malashko ◽  
◽  
Serhii Yesimov ◽  

The article examines trends in the development of legal regulation of information security in Ukraine in the context of the implementation of the Association Agreement between Ukraine and the European Union. The current information legislation and regulations on information security are analyzed. The tendencies in the legal regulation of information security that took place at the initial stage of the formation of information legislation are revealed. Based on the factors that took place before the adoption of the Doctrine of information security of Ukraine, the laws of Ukraine “On the basic principles of ensuring the cybersecurity of Ukraine”, “On the national security of Ukraine”, in the context of the current legislation, based on the methodology of legal forecasting, it is concluded that in the future the development of normative legal information security will be developed on the basis of by-laws, mainly at the departmental level.


2021 ◽  
Vol 66 ◽  
pp. 284-287
Author(s):  
O.O. Kukshynova ◽  
A. O. Samoilenko

This article highlights the impact of international law on the global process of illegal migration, reveals a number of international problems related to international migration, in particular by sea, identifies the main factors influencing illegal migration in general, indicates the state of illegal migration in various European Union countries. attention is paid to such important international legal instruments as the Schengen Agreement of 1985 and 1990, the Dublin Convention of 1990, the Maastricht Treaty of 1992 and the Treaty of Amsterdam of 1997. The article also focuses on the European Union agency, which deals with the protection of external borders and their protection from illegal migrants, in particular, by sea.The analysis of theoretical and practical aspects of combating illegal migration by sea at the international level, as well as in the development of scientific and theoretical approaches to solving migration problems, characterizes the legal regulation of combating illegal migration by maritime transport and maritime participation established intergovernmental bodies. The main tools of the European Union to combat illegal migration by sea, which can be used to improve the legal regulation of migration authorities of other countries, as well as substantiate the organizational and legal framework of European countries in the field of legal support to combat illegal migration by sea.The actions of European states represented by the relevant state bodies in solving the problems of illegal migration with the help of merchant fleets of European countries are studied. The article pays attention to the influence of illegal migration on the formation and change of legal awareness of society, as the beginning of the formation of criminogenic factors among illegal migrants in the host country.


2013 ◽  
Vol 2 (2) ◽  
pp. 44-53
Author(s):  
Barbara Pavlíková

Abstract The contribution deals with the Slovak and the EU legal regulation of tobacco and tobacco products. Its primary purpose is to point out the Slovak and European legal acts which constitute the main regulatory instruments in this field using the method of analysis and synthesis. Rules of production, distribution and conditions of use of tobacco and products thereof are in the Slovak Republic contained mainly in two acts - the Act No 335/2011 Coll. on Tobacco Products and the Act No 377/2004 Coll. on the Protection of Non-smokers, as well as in special Decree No 212/2012 Coll., regulating tobacco products. Regulation of excise duty on tobacco products can be found in the Act with the same name - Act No 106/2004 Coll.. Another objective of the paper is also to draw attention to the amendment of Act on Protection of Non-smokers which entered into force on 1 July 2013. The European Union struggles with the negative consequences of smoking at the supranacional level and its institutions - the European Commission, the European Parliament and the Council of the EU - are already for several years adopting legal acts to facilitate uniformity and easier interpretation of European law also in the field of legal regulation of tobacco and tobacco products. The predominant part of the existing legislation deals with the approximation of laws in areas that are closely related to the manufacture, presentation and sale of tobacco products, but also to the collection of taxes from these products.


2021 ◽  
Vol 7 (Extra-B) ◽  
pp. 37-46
Author(s):  
Lin Peiyuan

The article provides a statistical analysis of the trends in the development of e-commerce in the world in general and in China in particular, a comparative legal analysis of the system of legal regulation of key aspects affecting the functioning of e-commerce in the European Union and in the People’s Republic of China (further PRC). The research methodology is based on a systematic approach and includes the methods of the general scientific group (analysis, synthesis, induction, deduction), as well as special methods: statistical analysis, content analysis of scientific literature on the research topic, the method of comparative legal analysis. As a result of the study, the author came to the conclusion that the legislation of China and the European Union regarding the regulation of e-commerce is aimed at fundamentally different goals: in the EU, legislation is aimed at protecting private transactions and trade, and for China, the priority is the development of legal norms that allow the state as much as possible control electronic commercial flows and procuring a cybersecurity in e-commerce sector.


E-Management ◽  
2019 ◽  
pp. 61-66
Author(s):  
L. O. Gontar’

The article considers a problem of the definition of the digital economy, as well as presents a new theme on the legal procuring of international cyber security. The above mentioned new direction serves as an indicator of possible interdisciplinary research in the field of law and economics in the sphere of digital processes. As a justification the acts of the European Union have been adduced and their characteristic features, which consist in consideration of a substantial part of digital economy (economic party) have been allocated. This integration association has a unique structure and history, but the process of regulating the digital economy in the European Union began not so long ago. The European Union is one of the few integration associations that has started to work on improving the mechanisms of legal regulation of the digital market. This circumstance certainly affects the development of an integrated approach to the understanding of the digital economy, as well as further actualizes the issue of considering the legal procuring of international cyber security of this phenomenon. Legal procuring of security is a new direction in the international legal field, which will allow to consider the legal aspects in demand in the digital economy. The challenges in relation to international cyber security and the impact of the conceptual apparatus on the issues of the legal procuring of the security of the digital economy have been considered. It is important to note that the article suggests possible solutions to the problem posed. At the end of the article three proposals for improving approaches to the security of the digital economy have been elaborated. In terms of their qualitative characteristics, the proposals, undoubtedly, relate to legal and technical aspects, but also solutions regarding the conceptual component of the legal procuring of the security have been presented.


2020 ◽  
pp. 479-495
Author(s):  
Madiyar N. Umbetov ◽  
Ermek Nurmaganbet ◽  
Kairat T. Bitemirov ◽  
Nursultan B. Kalkashev ◽  
Zhaksylyk R. Yeslamgaliyev

The relevance of the topic of the article is confirmed by the tendencies and dy-namics of the internal development of modern democratic states, the need for a comprehensive theoretical and legal study of the effectiveness of the practice of law in the mechanism of ensuring the constitutional rights of citizens. In the context of this, the aim of the article was to carry out a comprehensive comparative analysis of the legal regulation of practice of law in the territories of the Member States of the European Union and the Commonwealth of Independent States. The author's developments and conclusions resulting from scientific and legal research are summarised as follows: international and national law consolidates different approaches to the practice of law; the legal regulation of the process of entering into the profession of lawyer and the subsequent exercise of his lawyer's activity in the territory of the European Union has more detailed elaboration in the context of the realities of modern legal relations in comparison with Commonwealth of Independent States countries; a comparative analysis showed that a model of practice of law, regulated by the legislation of the French Republic, can be considered the most approximate to the idealistic.


Author(s):  
Ivan Sukhorukov ◽  
◽  
Anastasiia Chelpanova ◽  
Olena Malokhlib ◽  
◽  
...  

The article is devoted to the analysis of the Ukrainian legislation in the field of air protection, as well as the development of practical recommendations for its improvement by comparing it with the legislation of the European Union. Given the need for Ukraine to borrow the positive experience of the European Union in the field of air protection, the article analyzes the legislation to ensure air quality in countries such as Germany, the French Republic, the Swiss Confederation. The main types of air pollutants are identified. The problem of inaccuracy of information on air quality is highlighted. The authors suggest ways to improve domestic legislation in the field of air protection.


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