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2022 ◽  
Vol 5 (4) ◽  
pp. 175-186
Author(s):  
E. A. Ponomareva

The subject. The specifics of the functioning of tax systems and the risk of double taxation require a solution to the issue of whether tax competence can remain only at the national level. Modern cross-border tax relations operate within a multi-level system of legal regulation based on the norms of international, supranational and national lawThe difficulties of correlating these levels are rooted in the fact that, in accordance with international law, each State has the right to tax persons or transactions with which it has a sufficient connection. Different situations may occur when both countries believe that the taxpayer is their resident, or when each of them claims that the income was received in this state. States solve this problem both unilaterally with the help of national legislation, and on a bilateral basis with the help of a double tax treaty.With the adoption of the Action Plan aimed at combating the erosion of the tax base and the withdrawal of profits (hereinafter referred to as the BEPS plan) and the EU Council Directive 2016/1164 (ATAD), tax strategies for using gaps and inconsistencies in tax rules to artificially transfer profits to low-tax jurisdictions were limited.Purpose of the study. The article discusses possible scenarios arising from the interaction of tax agreements and acts of EU tax law. It is necessary to take into account the obligation of the Member States to eliminate inconsistencies between acts of national legislation and acts of EU law. Member States have committed to achieve this goal at the time of EU accession and, therefore, before the adoption of any secondary EU law.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of international and European legal literature. Structural and systemic methods are also the basis of the research.The main results. Due to the clear coordination between the European Union and the OECD of actions in terms of establishing common measures to combat tax evasion and focusing on the subjective element of assessing potential abuse situations, a new standard for combating tax evasion has been established.Сonclusions. The author comes to the conclusion that the priority of the EU law over DTTs has been established. However, Member States retain the right to establish their own tax regimes and enter into tax treaties, thereby creating conflicts in legal regulation. In order to be directly applicable, the norm of the treaty must be clearly and definitely formulated, as well as be unconditional and independent of any national implementation measures.National legislation provides measures to eliminate the legal multiple taxation only for its residents. On the other hand, with respect to tax agreements concluded with third countries, the predominance of one system over another depends on the specific scenario, and in some cases the result achieved is the result of interpretation of existing provisions. In particular, tax treaties should prevail only when concluded before a state joins the EU.


Author(s):  
N. Korotaev ◽  
D. Korotaev

The article examines topical issues of documenting commodity transactions in the implementation of dropshipping activities, in particular, operations related to the delivery of goods by dropshippers to their end customers, carried out by suppliers (manufacturers) from whom the dropshipper purchased these goods. The features of registration of shipping documents with and without the use of motor transport of the supplier (manufacturer) are considered. Supply schemes and their documentary support are proposed, taking into account the features inherent in dropshipping activities (sale of goods to customers through online stores and online platforms, transit delivery of goods from the warehouses of the supplier (manufacturer), delivery of goods to the final buyer by the supplier himself, etc.). Concrete proposals are made to simplify the existing procedures for documenting the transit movement of goods, as well as to improve the national legislation regulating the implementation of commodity transactions in order to develop dropshipping in Belarus as an effective way of trade, actively used in many developed countries of the world.


Author(s):  
I. Shakhnovskaya

The article discusses the issues of determining the essence of the concept of "territorial foundations of the organization of local self-government", the structure presented in the form of various levels. Particular attention is paid to the latest changes in the constitutional legislation of the CIS member states in the field of the ATU reform, an analysis of the national legislation of these states in the field of building the territorial foundations of local self-government is carried out. It is concluded that there are several trends in the formation of the territorial foundations of the organization of local self-government in the CIS member states.


Greece was one of the biggest producers of asbestos in the world as well as a consumer. It took advantage of the asbestos rich Zidani mine, in the region of Western Macedonia in Greece. However, due to serious health problems caused by inhaling asbestos, it was banned in 1979 and the mine closed in March 2000. Rehabilitation management of the abandoned asbestos mining area, the depositions in the open - pit mining area and the tailings remnants was necessary in order to avoid health and environmental problems in the wider area The detailed soil protection and rehabilitation project of the degraded mining area was implemented taking all necessary and appropriate safety and health measures according to the requirements of the relevant E.U and National legislation, so that accidents would be prevented. Results show that the rehabilitation, soil protection and enhancement of the area help the ecosystems to be sustainable, ecologically and socially acceptable


2022 ◽  
Vol 354 ◽  
pp. 00032
Author(s):  
Robert Laszlo ◽  
Stefan Ilici ◽  
Aurelian Nicola ◽  
Stefan Usurelu ◽  
Ionut Zamblau

The execution of the blasting works involves the management of the problem of storage of explosive materials. This aspect is easier to solve in the case of mines activities with long exploitation time and where storage capacities are arranged, according to the legislation that provides constructive and safety criteria depending on the type and quantity of explosive materials stored. In the case of isolated blasting works, those for road construction, building demolition, underwater or forestry, etc., storage facilities must be arranged for shorter periods of time and smaller capacity, but which must comply with security, environmental and risk requirements, such as high-capacity deposits with long duration of activity. Considering that for the execution of such blasting works, the national legislation provides the possibility of arranging temporary explosive depots, of small capacity, but without specifying the constructive details and the necessary safety requirements to be observed, mentioning only that they must be executed on the basis of a specialized project. This paper presents a series of tests conducted by INSEMEX, in order to establish recommendations regarding the constructive and safety requirements that must be observed when designing and building mobile explosive depots.


2021 ◽  
Vol 12 (1) ◽  
pp. 20
Author(s):  
Philipp Gonon ◽  
Lena Freidorfer-Kabashi

Swiss Vocational Education and Training (VET) is based on national legislation which was introduced in the 1930s and renewed in the 1960s (as well as in the 1970s and in 2002). At first, the goal of the national VET legislation was to further Vocational Education and Training in order to support small and medium enterprises; however, later, it also included industry and services and has more recently grown to support the learners themselves. The 1963 national legislation and the following implementation acts in the cantons were decisive in shaping the Swiss VET system from a historical and comparative perspective. We argue that still today we do not have a unified, national system of education, but rather e cantonal modes of education and also of VET. However, the cantonal actors—with a specific focus on Ticino, Geneva, and Zurich—argue with similar justifications, when it comes to the reform of VET. Nevertheless, within this national legal framework, the cantons adopt rather different solutions. The result is that different (language specific) regional pathways of VET were established, based on various education and training regimes. In this research paper, we aim to concentrate on the years from 1950 to 1970, a period that turns out to be particularly significant for the development of Swiss VET. We focus our research on the introduction of the Vocational Training Act in 1963 and look in detail at the extent to which the cantons developed their corresponding implementation acts from the perspectives of different motives and logics.


Sigurnost ◽  
2021 ◽  
Vol 63 (4) ◽  
pp. 419-433
Author(s):  
Muhamet Vokrri

Occupational Safety and Health are the two key components of employee efficiency in their workplace, and at the same time guaranteeing them can directly impact employee well-being and productivity for employers and their earnings. Obviously, legal definition and their protection fall under the State domain, respectively Institutions that are authorized to supervise the implementation of legislation by the employers. Having in consideration the facts that reports obtained from the labor field, particularly those of “Occupational Safety and Health” reflect the continuous challenges of majority of employees, it is understandable why there is a need for adequate legal regulation in this field at national and international level, including international standards (ILO Conventions), as well as the Treaties - EU Directives referring to the relevant field. In this context, an attempt was to elaborate on the nature and importance of these two components in the international level as well as the reflection they have within national legislation specifically the case of Kosovo in relation to ILO Conventions and with EU law, with EC Framework Directive no. 89/391 of 12 June 1989. The reasons for such elaboration lie in the fact of our society's aspirations to be part of the European Union, and the development of adequate legislation in this field as well as compatible with EU law, particularly after signing the Stabilization and Association Agreement (SAA) between Kosovo and the European Union (EU), where practically Kosovo has taken the legal and contractual obligation to approximate national legislation with the EU Acquis. The challenges in implementing national legislation as well as the increasing number of deaths and injuries in the workplace will be the focus of this study. In this context methods for practical harmonization will be analyzed and studied, as well as recommendations on how to act in specific areas so that workers are guaranteed dignity and above all, safety and health at their workplace.


Author(s):  
Anastasiia Homeniuk

Keywords: supplementary protection certificate, basic patent, procedure for obtainingsupplementary protection certificate Key issues of legal regulation of the supplementary protection of inventionsin the field of pharmacy in the national legislation of UkraineThe article is devoted to the study of key issues of legal regulation of supplementaryprotection of inventions after the adoption of the Law of Ukraine «On Amendmentsto Certain Legislative Acts of Ukraine on Patent Legislation Reform» in the absenceof bylaws to regulate the procedure for issuing supplementary protection certificates.The study also highlights the main shortcomings and gaps in the regulation ofcertain issues of application of supplementary protection certificates in the currentLaw of Ukraine «On protection of rights to inventions and utility models.»The author in details analyses European Union approaches to definition of thesubject matter of the supplementary protection, providing criteria which are recommendedto use in order to decide whether the product is covered by the basicpatent in force. Also, the paper is focusing on the issues related to verification ofdata and materials provided together with the application for a certificate — suchas whether the requirement that the medicinal product must be submitted formarketing authorization in Ukraine no later than during one year after it’s first marketing authorization in the world, whether the authorization provided is thefirst authorization in Ukraine, etc.Another problem which is highlighted in the study is the application of the rule tosubmit the petition for obtaining supplementary protection to those patents and marketingauthorizations which were issued before the amendments to the Law came inforce, as this question remained unresolved due to the lack of transitional provisionsin the Law. Also author points out the necessity to align the provisions of the Article271 of the Law of Ukraine «On Protection of Rights to Inventions and Utility Models»regarding the definition of the subject matter of supplementary protection in accordancewith patent legislation by excluding application of the medicinal product fromthe list as it is not patentable according to Ukrainian law. In addition, the author emphasizedthe urge to adopt relevant bylaws (procedure) regulating the issue of certificatesof supplementary protection.


2021 ◽  
Vol 10 (2) ◽  
pp. 161-176
Author(s):  
Vitalii Oleksandrovych Serohin ◽  
Svitlana Hryhorivna Serohina ◽  
Liliya Mykolayivna Gryshko ◽  
Kateryna Petrivna Danicheva

Everything about human right is inalienable void of violation from the human race. It is therefore that responsibility of the international community in ensuring the effective preservation and respect of these rights without any threat of violations. In ensuring its recognition and implementation, international standards have been established where there is the need of States parties to these international human right treaties in ensuring its incorporation in its various domestic legislations. The content and specific features of the introduction of international human rights standards into national legislation have been analyzed in the article. The methodological basis of research is a set of general scientific and special methods, in particular, dialectical, historical-legal, epistemological, comparative-legal. International standards for the protection of human rights have been defined as principles and norms enshrined in international regulatory legal acts that define fundamental human rights and freedoms, the obligation of the State to respect them, to assist in their realization, preservation and protection against unlawful encroachments, and to establish liability for their violations and methods of protection. It has been clarified that the procedure of implementation of international human rights standards into national legislation includes the following stages: (i) recognition of human rights by the State and their enshrinement in national legislation; (ii) institutionalization of the standard of human rights protection; (iii) bringing the current legislation in line with the international human rights standard and interpreting the latter; (iv) establishment of measures and means of protection and defense of human rights; (v) determining the procedure for the realization of the enshrined right; (vi) control over the observance of the international human rights standard.


2021 ◽  
pp. 54-60
Author(s):  
O. I. Mykolenko ◽  
О. M. Mykolenko

The article reveals the main directions of improving the national legislation on administrative responsibility. It has been established that the current administrative-tort legislation of Ukraine does not meet the needs of today, either in content or in form. Its norms require a radical revision, and the systematization of legislation on administrative responsibility is the only way to improve the work of legal entities empowered to bring individuals to administrative responsibility. The following problems of a theoretical and practical nature that impede the improvement of administrative tort law: 1) lack of a clear understanding of the legal nature of proceedings in cases of administrative offenses; 2) tendencies towards refusal from the synthesis of material and procedural norms in the codified normative legal act on administrative responsibility; 3) duplication in the administrative-tort legislation of ideas, principles and provisions that ensure the effectiveness of criminal liability; 4) artificial limitation in the legislation of the circle of persons to whom administrative penalties can be applied; 5) imperfection of the procedure for bringing a person to administrative responsibility; 6) ineffective and unreasonably extended system of administrative penalties; 7) an imperfect and ineffective system of bodies authorized to bring persons to administrative responsibility. It was argued that administrative responsibility is, in fact, a prompt reaction of the state or other authorized bodies to violations of the law, and therefore “simplified proceedings” should be widely used in addition to “ordinary proceedings”. However, over the years of Ukraine’s independence, “simplified proceedings” have gradually disappeared from the law enforcement activities of administrative and judicial bodies. It is emphasized that the specificity of administrative responsibility lies in the fact that the subject, who has the right to initiate an administrative offense case, is often the subject considering the case on the merits. Therefore, knowledge of the material part of administrative tort law helps such a subject to determine the preliminary qualification of an offense, and knowledge of its procedural part – to consider the case and impose on a person one of the types of administrative penalties. It has been proved that “simplified proceedings” should be the key procedural form of bringing persons to administrative responsibility. It is noted that the codification of administrative tort law is a painstaking and systematic work in which well-known scientists who have been working on the problem of administrative responsibility for many years should participate.


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