DIGITAL MARKETS ACT: A NEW PHILOSOPHY OF COMPETITION REGULATION IN THE EU

The EU competition policy is on the verge of significant reform. The main provisions of the reform are set out in the draft legislative document, the Digital Markets Act, initiated by the European Commission. However, its content goes beyond this Act. The project is subject to detailed and multilateral discussion in the EU. In view of the direct link between the economies of the EU and Ukraine and the prospects of Ukraine’s membership in the EU, there is an ongoing general adaptation of Ukrainian legislation and technical regulations to EU requirements and standards. Naturally, this reform will soon become part of the harmonization process. Given the complexity and multifaceted nature of this reform, not only its coverage of legislation, but also changes in the modality of relations between competition authorities and the largest players in the digital economy, it is advisable to initiate such a discussion today while the bill is under development. With this in mind, as well as the general novelty of this process, the three main components of the reform are analyzed. The external preconditions that prompted the European Commission to take such innovative (and rather controversial) legislative steps are considered, and the context and driving forces are described. The main procedural elements of the bill are highlighted, the original formula of selection among the subjects of the digital economy exclusively of its largest system participants and imposing on them a wide range of obligations to protect and encourage competition in the EU digital markets is shown. The material side of the new responsibilities envisaged by the reform is described, the importance of its adoption or at least an in-depth analysis for Ukraine is emphasized.

Linking sustainability andnon-financial reporting directive 2014/95/EU throughisomorphism lens

Purpose This study aims to explore the connection between sustainability and non-financial reporting (NFR) settled by the Directive 2014/95/EU, aiming to shed light on how institutional isomorphic pressures (mimetic, coercive and normative) are expressed in terms of sustainability issues influenced its enactment at the European Union (EU) level. Design/methodology/approach Empirically, the contribution of this study relied on the complexity of the research design that uses the same statistical methods and techniques (e.g. principal component analysis, correlation and regression analysis) within two stages of analysis (main and robustness) to increase the trustworthy of the results reached. Findings The results reveal that countries with sound sustainable management pillars (economic, environmental and social) and development goals promoting economic prosperity, environmental protection and societal well-being (prosperity, planet and people) are more likely to bring active support in enhancing NFR by regulating its framework. Research limitations/implications The empirical nature of the research left space for some limitations, as long as it relied on country-level data, thus being quite challenging to gauge the commitment to harmonization with the new Directive. Moreover, the model’s explanatory power remains questionable, as the explanatory variables might be measured differently in the model specifications. Practical implications The study addresses academia/regulators/practitioners by ascertaining their potential to better understand/promote/apply the new Directive. Thus, each could support the steps toward standardized sustainability reporting by keeping up to date with the latest improvements/addressing cross-country inconsistencies in the transposition/managing future implementation in a more effective and accountable way. Originality/value This paper approaches the harmonization process of NFR across Europe in connection with sustainability issues, grounding on institutional isomorphism. Thus, it fills an existing literature gap, as research studies approaching the new Directive from the institutional theory’s perspective are still scarce and focused on particular countries.

The Dynamics Of Illegitimate Child Status In Sharia And National Law Of Indonesia: Is There A Harmonization?

Putusan Mahkamah Konstitusi Nomor 46/PUU-VIII/2010 adalah upaya reformasi hukum. karena menilai anak di luar nikah memiliki status yang sama dengan anak lainnya. meski terdapat ketidakharmonisan antara keputusan dan pengaturan bagi anak yang lahir di luar nikah akibat zina dalam hukum Islam. Artikel ini mengungkap peran Majelis Ulama Indonesia (MUI) terhadap proses harmonisasi hukum. Putusan ini menerapkan konsep Sadd al-Dzari'ah untuk menutupi kemungkinan zina sekecil apa pun sekaligus melindungi hak-hak anak. (The decision of the Constitutional Court Number 46/PUU-VIII/2010 is an effort to reform the law because they judge that children out of wedlock have the same status as other children. However, disharmony exists between decisions and arrangements for children born out of wedlock due to adultery in Islamic law. This article reveals the Indonesian Ulama Council (MUI) legal harmonization process. However, this decision applies the concept of Sadd al-Dzari'ah to cover the slightest possibility of adultery while protecting children's rights.)

Knowledge System Supporting ITS Deployment

Intelligent transportation systems are one of the most rapidly evolving areas, requiring an appropriate response from standardization bodies and adequate support from EU regulations. This results in a high and ever-expanding volume of technical standards, which makes their practical use difficult and the harmonization process unsustainable. Therefore, standardization bodies are officially required to supply public information, based on which potential users can decide whether they need to buy or use a particular standard or not. The authors demonstrate how to solve this problem and achieve sustainability in terms of operating in a more intelligent and efficient manner. The proposed solution relies on the creation of standard extracts using a hybrid method that combines syntactic and semantic analysis and assumes human expert involvement. The paper presents the practical experience and results obtained from a long-term national project. A practical example is included so that the reader can comprehend a basic idea of the achieved results. The authors believe the proposed method can be adopted across other professional domains and other European countries.

Contradictions and problems of harmonization of value added tax rates in the EU

Despite the fact that today VAT is considered the most harmonized tax, the process of approximation of its various elements occurs at different pace and with different efficiency. Some of the most problematic in this context are such elements of the tax as rates and benefits. The purpose of this article is to analyze the contradictory process of harmonization of standard and preferential tax rates, the current level and prospects of their approximation. In the article the evolution of the harmonization process of standard and reduced VAT rates in the EU and the current state of their approximation is analyzed. It has been established that currently the structure of preferential tax rates is the least harmonized. Countries vary both by their number and size, with five EU countries continuing to use a third preferential rate below its minimum level determined by the directive, while a country like Luxembourg imposes a 3% rate on 14 categories of goods and services. The scope of application of preferential rates also differs significantly in different countries. If in Bulgaria only the supply of hotel accommodation services is taxed at a reduced rate, in many member states – 16-18 categories of goods and services. The analysis has shown that the most harmonized are the standard VAT rates of the EU member states, and the degree of their harmonization is characterized by a tendency to increase, as evidenced by the decrease in their coefficient of variation during 1994-2020. It was determined that their convergence took place under the influence of two processes – the introduction of the minimum level of the standard rate by the integration law norms and the natural convergence of these rates, which resulted in finding solutions to common problems for most Member States related to overcoming global economic crises and ensuring sustainable economic growth, one of the tax instruments which modern science considers is the transfer of the tax burden from income to consumption, which encourages an increase in standard VAT rates in countries with their initially low levels. It is concluded that in the future, providing more freedom for Member States to set VAT rates will be linked to the introduction of a definitive VAT system, which provides tax collection according to the principle of the country of destination and imposes less requirements on the harmonization of its rates.

HARMONIZATION OF MANAGEMENT PROCESSES IN THE PUBLIC SECTOR AS AN ACTUAL TREND OF THE NEW GENERATION OF POWER

The key objective of this study is to analyse the concept of harmonization of the functions of public administration institutions and to identify the principles and characteristics of harmonious management applicable in the management structures of the public sector, as well as the prospects for improving the efficiency of its activities. The research is applied in nature. Within the study, the author carries out the analysis of various management models, as well as a comparative analysis of their interaction in the format of the concept of harmonious management. In addition, the article presents the results of the analysis of the vectors of application of the concept of harmonious management, which can be adapted to the organizations of the public sector; raises the issue of the content of the harmonization process and its stages. The article formulates the target guidelines for the application of the management harmonization concept in the public sector, proposals and conclusions on various variations and features of approaches to management harmonization. This paper is based on the analysis of foreign scientific literature, regulatory and analytical documents, as well as their synthesis, systematization, comparative analysis, and the study of specific cases. The author conducts an empirical study using the method of quantitative standardization of expert opinions. In addition, the article uses the visualization method.

The Concept and Content of Adaptation of Ukrainian Civil Legislation to EU Legislation in the Field of Sales

The article investigates the legal nature of the processes of adaptation of the civil legislation of Ukraine to the EU legislation in the field of purchase and sale. The issues studied in the scientific work are updated through the prism of re-encoding of civil legislation in Ukraine. The author emphasizes the importance of the process of approximation of legal orders within integration associations or other international organizations. Legislative approximation with EU law means the transposition, implementation and enforcement of EU law in the national legal practice of third countries; legislative process aimed at gradually approximating and bringing the legal framework of partner countries in line with EU law. The author studies the draft Common European sales law (CESL) through the prism of its importance for the harmonization of EU law and the adaptation of national legal orders. In the article the author emphasizes the ambiguity of interpretations of the content of the adaptation of national legislation. The author takes the position that adaptation is not limited to issues of legislation, as it is about law enforcement practice and legal techniques. The author proposes to perceive adaptation as a component of the harmonization process, which is aimed at purposeful convergence and harmonization of legal regulations in order to achieve consistency of legislation in a particular area. In fact, adaptation is the final stage of harmonization of legislation, because without the harmonization of national legislation with a single body of legislation, there will be no process of harmonization within a particular international community or community. Given the content of the Association Agreement, the author points out the main areas of adaptation of civil law in the field of purchase and sale: consumer protection in the field of electronic commerce; consumer protection against unfair pricing methods; consumer protection in the field of product safety, etc. The author defines the concept of adaptation of civil legislation of Ukraine to EU legislation in the field of purchase and sale as a process of gradually achieving compatibility of existing civil legislation and new acts of Ukraine with EU acts in the field of sale.