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УДК 347.22

Севрюкова І. Ф. Деякі проблемні аспекти здійснення права власності на житло в Україні.

Стаття присвячена дослідженню окремих проблем права власності на житло, здійснення його в Україні, визначенню та характеристиці меж здійснення суб’єктивного права власності на житло, підстав виникнення обмежень права власності на житло, вивченню структури суб’єктивного права власності на житло.

Ключові слова: житло, житлове приміщення, право власності, суб’єктивне право власності, здійснення права власності, межі здійснення права власності, обмеження права власності.

Севрюкова И. Ф. Некоторые проблемные аспекты осуществления права собственности на жилье в Украине.

Статья посвящена исследованию отдельных проблем права собственности на жилье, осуществлению его в Украине, определению и характеристике пределов осуществления субъективного права собственности на жилье, оснований возникновения ограничения права собственности на жилье, изучению структуры права собственности на жилье.

Ключевые слова: жилье, жилое помещение, право собственности, субъективное право собственности, осуществление права собственности, пределы осуществления права собственности, ограничения права собственности.

Sevryukova I.  Some of the problematic aspects of the implementation of the right of ownership of housing in Ukraine.

The article is devoted to individual problems of ownership rights to housing, the exercise of the right of ownership of housing in Ukraine, the identification and characterization of the limits on the exercise of subjective rights of ownership housing, the grounds of restriction of the right of ownership to housing, the study of the structure of ownership rights to housing.

Housing policy in Ukraine on the modern stage aimed at improving housing relations in the field of property rights to housing, the rights and legitimate interests of these relations. The basis of housing policy is the relevant regulations, to be definitely structured and relevant to each other.

As regards the legal scope of housing policy, it should be noted that there was no effective legislative base providing housing policy. Regulations governing housing relations too inadequate and unsystematic do not include all the issues of implementation and protection of rights to housing.

On the legal sphere of housing policy, it should be noted that there was no effective legislative basis for housing policy. The normative acts that regulate housing relations too inappropriately and unsystematic, do not include all the issues of implementation and protection of rights to housing. In the country with a market economy cannot ignore the property rights to housing, based on the acquisition of home ownership or use, because apart should highlight the problem of improving the legal regulation of private Drift regarding housing in terms of the development of regulations containing rules of private law and reinforce the fundamental rights and obligations of its members on the basis of equality, separation of property, free will.
Legal regulation of property relations in respect of housing should be built taking into account the interests of the state, society and the owner so that ownership still remained the absolute property rights with the corresponding absolute protection, the possibility of enough free its implementation for the owner, the ability to extract all the useful properties of the object, which is housing. Property relations, the object of which is housing can be relative or absolute, depending on the characteristics of the relationship rights and responsibilities and scope of protection.

The exercise of the right of ownership of housing as the exercise of any subjective civil law must meet General and special requirements. The right of ownership of housing consists of the powers of possession, use and disposal, which can be implemented by specific actors, in accordance with the respective law, which depends on type of housing, statutory or contract restrictions.

Key words: housing, housing, property, subjective right of ownership, the exercise of the right of ownership, the limits of the right of ownership, restriction of ownership rights.

УДК 336.227.1:341.244.8

Селезень П. О. Сучасне розуміння концепції бенефіціарного власника в міжнародних податкових відносинах: основні виклики.

Стаття присвячена особливостям тлумачення концепції бенефіціарного власника в договорах про уникнення подвійного оподаткування. Нині вона є ключовим інструментом боротьби зі зловживанням податковими договорами. Її сучасне розуміння закріплене у коментарях до положень Модельної податкової конвенції ОЕСР. Останні зміни до неї внесені у цьому контексті у 2014 р. На їх прикладі автор узагальнює критичні зауваження щодо концепції бенефіціарного власника. Автор доходить висновку, що незважаючи на досягнутий прогрес, термін «бенефіціарний власник» у сфері договорів про уникнення подвійного оподаткування все ще далекий від вимог однозначності, чіткості та ясності.

Ключові слова: подвійне оподаткування, тлумачення, неналежне використання, бенефіціарний власник, міжнародні договори.

Селезень П. А. Современное понимание концепции бенефициарного собственника в международных налоговых отношениях: современные вызовы.

Статья посвящена особенностям толкования концепции бенефициарного собственника в договорах об избегании двойного налогообложения. Ныне она является ключевым инструментом борьбы с злоупотреблением налоговыми договорами. Ее современное понимание закреплено в комментариях к положениям Модельной налоговой конвенции ОЭСР. Последние изменения к ней внесены в этом контексте в 2014 г. На их примере автор обобщает критические замечания в отношении концепции бенефициарного собственника. Автор приходит к выводу, что несмотря на достигнутый прогресс, термин «бенефициарный собственник» все еще далек от соответствия требованиям однозначности, четкости и ясности.

Ключевые слова: двойное налогообложение, толкование, ненадлежащее использование, бенефициарный собственник, международные договора.

Selezen P. Modern understanding of the concept of beneficial owner in international tax relations: key challenges.

With the adoption of the Tax Code of Ukraine the terminological apparatus of the national legal system has been significantly enriched by the range of new terms and concepts, among which is the concept of «beneficial owner». This concept was used in the 50th of the last century, but it became especially widespread after the introduction of the amendments to the OECD Model Tax Convention. The most part of three thousand double taxation treaties is based on the provisions of the OECD Model Tax Convention so it might be said that its approach to interpretation of the concept of beneficial owner is basic. Nowadays, the requirement of the beneficial ownership in the official Commentary to the articles 10, 11, and 12 is explained to serve as a clarification to the words «paid…to a resident» as they are used in the respective articles. Despite its wide usage, this concept, and particularly its content within the framework of the international treaties and requirements of domestic legislation, still causes discussions among the lawyers.

The latest changes to the commentary of the OECD Model Tax Convention were made in 2014. They were focused on the improvement of the concept of the beneficial owner. For example, the experts of the OECD have made an attempt to formulate positive definition of the term «beneficial owner». It has to be interpreted as the recipient of the income that does have the right to use and enjoy the income unconstrained by a contractual or legal obligation to pass the payment received to another person.

Despite such positive changes, it seems that modern understanding of the term «beneficial owner» is far from being in accordance with the demands of clarity, unambiguity and clearness. This conclusion is based on the results of the generalization of the positions of modern critics from academics and practicing lawyers.
At first the author focuses on the position of John Avery Jones, Richard Vann and Saurabh Jain. They all state that the concept of beneficial owner could not be effective as an instrument of counteracting tax treaty abuse with wide spectrum of application but the reasons for such conclusion differ from the fact that the problem that had determined the appearance of the concept of the beneficial owner was solved via the other changes in the OECD Model Tax Convention in 1977 to the conceptual inconsistency. It is stated that the concept of beneficial owner does not seem appropriate for deciding a conduit company case because, in a substantive economic sense, a company is not capable of beneficially owning passive income.

The article also contains the description of the problems with the application of the concept of beneficial owner in the context of its meaning under the provisions in the OECD Model Tax Convention. The description is based on the positions of representatives of PwC (United Kingdom), Taxand, European Business Initiative on Taxation (EBIT), New Zealand Institute of Chartered Accountants and Otterspeer Haasnoot & Partners. Their common position is based on the necessity of improvement of the normative basis of the concept of the beneficial owner in the commentary to the provisions of the OECD Model Tax Convention. In general, the main problem with the meaning of the concept could be interpreted as the unambiguity and uncertainty in the limits of its application.

Key words: double taxation, interpretation, improper use, beneficial owner, double taxation treaty.

УДК 343.102

Сердюк В. А. Процесуальні гарантії прав людини при включенні відомостей до Єдиного реєстру досудових розслідувань.

Автор розглядає питання забезпечення прав і свобод людини на початковій стадії кримінального провадження – включенні даних про кримінальне правопорушення до Єдиного реєстру досудових розслідувань. Визначені основні риси процедури такого внесення та специфічні риси правових процедур у таких випадках. Виділяються основні проблеми, що виникають у процесі внесення відомостей до реєстру та початку кримінального провадження. Розглядаються питання зв’язку між кримінальним і кримінальним процесуальним законодавством з огляду на зміст заяви про кримінальне правопорушення. Виділено судову практику як основний елемент забезпечення законності на цій стадії кримінального провадження.

Ключові слова: кримінальне правопорушення, кримінальне провадження, досудове розслідування, реєстр, заява, оскарження.

Сердюк В. А. Процессуальные гарантии прав человека при включении сведений в Единый реестр досудебных расследований.

Автор рассматривает вопросы обеспечения прав и свобод человека на начальной стадии уголовного производства – включении данных об уголовном правонарушении в Единый реестр досудебных расследований. Определены основные черты процедуры такого внесения и специфические черты правовых процедур в таких случаях. Выделяются основные проблемы, возникающие в процессе внесения сведений в реестр и начала уголовного производства. Рассматриваются вопросы связи между уголовным и уголовным процессуальным законодательством с учетом содержания заявления об уголовном правонарушении. Выделено судебную практику как основной элемент обеспечения законности на этой стадии уголовного производства.

Ключевые слова: уголовное правонарушение, уголовное производство, досудебное расследование, реестр, заявление, обжалования.

Serdyuk V. Procedural safeguards human rights when the data in the Unified Register of pre-trial investigations.

One of the institutions that suffered the most significant changes, advocates the beginning of the pre-trial investigation and the problem of ensuring the rights and freedoms of the individual in making the statements and reports of a criminal offense.

A clear legal regulation of procedural activities of the first phase of pre-trial proceedings is a prerequisite for the legality and validity of further investigations and judicial proceedings that is one of the guarantees of effective implementation of the tasks of criminal justice as a whole. With the entry into force of the Code of Criminal Procedure 2012, new institutions were introduced in criminal proceedings, in particular, has undergone significant changes in the beginning of the pre-trial investigation, as liquidated stage of a criminal case, therefore, was also eliminated the step of pre-investigation checks. The author points out that, given the international obligations of Ukraine in the field of police reform, to bring national legislation into conformity with international law, it should be, respectively, and ensure the implementation of universally accepted European standards in the field of human rights and freedoms in criminal proceedings. He paid special attention to specific human rights violations, which are sufficiently appear in the application of the current Code of Criminal Procedure concerning the beginning of the pre-trial investigation.

The author points out that the responsibility for non-payment, late payment data in the Unified Register of pre-trial investigations and to conduct any proceedings before entering the data in criminal, administrative law does not provide. As a consequence, the information specified in the statement or report criminal offense, generally do not appear in the registry.

The article describes the main features of the judicial review of acts and omissions of the investigator and the prosecutor at the stage of the beginning of the pre-trial investigation. It was determined that everyone has the right to appeal against the procedural decisions, actions or inaction of the court, the investigating judge, prosecutor, investigator in the manner prescribed by the Criminal Procedure Code, and set the main types of such an appeal.

Key words: criminal offense, criminal proceedings, pre-trial investigation, the registry, a statement of appeal.

УДК 349.2

Сімутіна Я. В. Сучасні виклики трудового права України в контексті євроінтеграції.

У статті розкриваються основні виклики сьогодення, з якими стикається наука трудового права і правозастосовна практика. Зокрема, констатується, що незважаючи на тривалий і складний процес кодифікації трудового законодавства України, на жаль, поки що не досягнуто його основної мети, а саме: докорінної зміни застарілої соціалістичної моделі залучення до праці. Представлений на розгляд проект Трудового кодексу України вносить тільки деякі «косметичні» правки, які не здатні принципово модернізувати трудове право. Наголошується, що в умовах євроінтеграції України та бурхливого розвитку інформаційних інноваційних технологій законодавство про працю повинно враховувати та легалізувати давно існуючі на практиці відносини нестандартних форм зайнятості з метою закріплення трудових прав і гарантій для працівників, залучених до такої діяльності. Зроблений висновок щодо необхідності перегляду законодавчої дефініції поняття трудового договору, подальшого поглиблення диференціації правового регулювання трудових відносин, відмови від їх «зайвої зарегульованості». Також внесені пропозиції щодо наділення сторін трудового договору більшою договірною свободою зі збереженням основних законодавчих гарантій для найманих працівників.

Ключові слова: трудовий договір, реформування трудового законодавства, легалізація нестандартних форм залучення до праці, гармонізація законодавства, євроінтеграція.

Симутина Я. В. Современные вызовы трудового права Украины в контексте евроинтеграции.

В статье раскрываются основные вызовы, с которыми сталкивается наука трудового права и правоприменительная практика в современных условиях. В частности, констатируется, что длительный и сложный процесс кодификации трудового законодательства Украины, к сожалению, пока не достигнул своей основной цели, а именно кардинального изменения старой социалистической модели привлечения к труду. Представленный на рассмотрение проект Трудового кодекса Украины вносит, по сути, некоторые «косметические» правки, не способные принципиально модернизировать трудовое право. Подчеркивается, что в условиях евроинтеграции Украины и бурного развития информационных инновационных технологий законодательство о труде должно учитывать и легализировать давно существующие на практики отношения нестандартной занятости с целью закрепления трудовых прав и гарантий для работников, привлеченных к такой деятельности. Сделан вывод о необходимости пересмотра законодательной дефиниции понятия трудового договора, дальнейшего углубления дифференциации правового регулирования трудовых отношений, отказа от их «излишней зарегулированности». Также внесены предложения о наделении сторон трудового договора большей договорной свободой при условии сохранения основных законодательных гарантий для наемных работников.

Ключевые слова: трудовой договор, реформирование трудового законодательства, легализация нестандартных форм привлечения к труду, гармонизация законодательства, евроинтеграция.

Simutina Y. Current challenges of labour law in Ukraine in the context of European integration.

The article describes the main challenges faced by the science of labor law and practice in modern conditions. In particular, it is stated that the long and complex process of codification of labour laws of Ukraine, unfortunately, has not yet achieved its main objective, namely to radically change the old model of socialist labour. Submitted for the consideration the draft Labour code introduces, in fact, some cosmetic changes, which are not able to modernize Ukrainian labor law.

It is emphasized that in the conditions of Ukraine's European integration and the rapid development of innovative information technology labour legislation should take into account and to legalize long-standing practices on the relationship of atypical employment in order to ensure labor rights and guarantees for persons involved in such activities. However, the draft Labour code of Ukraine, which is positioned by its developers as a modern legal act that meets the needs of today, does not even mention the possibility of the existence of atypical labour contracts.The author focuses on the need for regulation in the new Labour code of Ukraine the main characteristics of remote workers (teleworkers). Also, in the process of adaptation of Ukrainian employment legislation to European Union legislation  much attention should be payed  to the legal regulation of secondment, which is now quite common in Western companies.

In recent years among scientists who are engaged in labor-legal studies, appear many supporters of modernization of the basic institutions of labor law and the introduction of the principle of flexicurity, i.e. flexibility in labour relations for employers but by ensuring a stable situation on the labor market for employees.

The conclusion is made about the further differentiation of legal regulation of labor relations, the rejection of their «excessive regulation». The author also proposed to give the social partners greater freedom in establishment their working conditions, particularly working hours, workplace etc. In this regard, it should be considered as positive, the introduction in the draft Labor code of Ukraine only the written form of the employment contract and the definition in a separate article of the draft some requirements on the content of this contract, in particular, a list of essential and additional conditions, that will avoid many disputes in the course of employment. The same written form should be provided to change the terms of the employment contract.

In the article it is also proposed to review the legislative definition of the term of the employment contract, which now includes an obligation for the employee to comply the rules of internal labor regulations, as well as providing by the employer proper sanitary working conditions. But, in any case, the definition of the employment contract should reflect the basic rights of the employee, such as the right to wages, right to leisure etc.

Key words: an employment contract, labour laws’ reform, legalization of atypical employment, harmonization of legislation, European integration.

УДК 343.222.4

Теремцова О. М. Методологічні засади дослідження поняття злочину, скоєного медичним або фармацевтичним працівником при виконанні своїх обов’язків.

У статті розкрито зміст методологічних засад дослідження поняття злочину, скоєного медичним або фармацевтичним працівником при виконанні своїх обов’язків. Кожну людину, навіть до моменту її народження, можна розглядати як суб’єкт медичних правовідносин. Від дій медичного або фармацевтичного працівника залежить не лише покращення здоров’я хворого, а й його життя.

Ключові слова: медичний працівник, лікар, фармацевтичний працівник, злочин, відповідальність.

Теремцова Е. Н. Методологические основы исследования понятия преступление, совершенного медицинским или фармацевтическим работником при исполнении своих обязанностей.

В статье раскрыто содержание методологических основ исследования понятия преступления, совершенного медицинским или фармацевтическим работником при исполнении своих обязанностей. Каждого человека, даже до момента его рождения, можно рассматривать как субъект медицинских правоотношений. От действий медицинского или фармацевтического работника зависит не только улучшение здоровья больного, но и его жизнь.

Ключевые слова: медицинский работник, врач, фармацевтический работник, преступление, ответственность.

Teremtsova О. Fundamentals research the concept of crime committed by the medical or pharmaceutical workers at the performance of their duties.

Constitution of Ukraine (Article 27) provides that everyone has the right to life. No person shall be arbitrarily deprived of life. The duty of the state is to protect human life. As a basic human right is reflected in part. And Article 49 of the Constitution of Ukraine, which states that everyone has the right to health protection, medical care and medical insurance. So, in legal dictionaries, medical professional – doctor – specialist completed higher medical education, which in accordance with the law constantly engaged in supporting or restoring human health through the prevention (prophylaxis), recognition (diagnosis) and treatment of diseases and injuries.

Other sources there is another definition – the medical worker is a person who has medical or other education organizations working in the medical and labor (official) duties which includes the exercise of medical activity or natural person who is an individual entrepreneur that directly carries out medical activities.

Pharmaceutical workers – a person directly involved in production in pharmaceutical companies and pharmacies, wholesale and retail sale of medicines, with appropriate special education and meet the qualification requirements only. Pharmaceutical workers must have a state diploma pharmacy degree or a certificate of assignment (confirmation) title or pharmacist general clinical pharmacist. The purpose of the study is to establish the modern concept of legal means to ensure health protection in the field of health as a prerequisite for development in Ukraine effective model of protection of life and health.

According to Art. 140 may qualify include the following acts: delayed or wrong diagnosis of the disease, leaving the patient without proper medical care, blood transfusions another group, leaving foreign objects in the patient during surgery, use of improper treatment, inadequate control of medical equipment, violation manufacture, possession or use of drugs, establishing proper the medical treatment for patients suffering from mental disorders, failure nurse doctor's instructions on the use of medicines to patients or procedures. Failure professional duties means that medical or pharmaceutical employee does not take the actions that it is because of the work it performs had to do. Improper performance of professional duties occurs in the case when medical or pharmaceutical worker performs his duties not in full, careless, superficial, not, as required by the interests of his profession. Failure or improper performance of a relevant entity of their professional duties can be both single and regular.

In our opinion, it should accept the opinion of scientists that the term "improper execution" obligations of medical and pharmaceutical workers will take place in the case where the actions of medical or pharmaceutical worker will go beyond casuistic chance and seem to have a place like consequence of failure, neglect or incomplete or unfair execution duties.

Conclusions. Firstly, it is necessary to introduce medical insurance as a funding mechanism for health care. This should be grounded system of measures to create a special insurance fund of money from funds which are reimbursed costs of health care, keeping patients in health care facilities and other material losses associated with the violation of health, disability and social activity. Today, insurance of citizens at the expense of the State Budget of Ukraine, but because of the economic crisis, shortage of budget funds; funds of enterprises, institutions and organizations and their income citizens. Second: Theoretical generalization and new solution of scientific tasks of the author in the analysis and disclosure of the theoretical, practical and legal aspects of exclusively legal means to resolve disputes and overcome the problem of responsibility because of concepts and elements of a crime committed by medical or pharmaceutical employees in the performance of their duties.

Key words: а medical worker, doctor, pharmaceutical workers, crime, responsibility.

УДК 340.12

Тернавська В. М. Лобізм як метод формування правової політики держави.

Стаття присвячена проблемі формування правової політики України, що є основою правових демократичних реформ. Аналізуються можливості підвищення ефективності правотворчої діяльності органів державної влади шляхом легалізації інституту лобізму. Розглядається практичний аспект лобістської діяльності в органах державної влади на прикладі аерокосмічної галузі економіки України.

Ключові слова: правова держава, правова реформа, правотворчість, правова політика, лобізм.

Тернавская В. Н. Лоббизм как метод формирования правовой политики государства.

Статья посвящена проблеме формирования правовой политики Украины как основы правовых демократических реформ. Анализируются возможности повышения эффективности правотворческой деятельности органов государственной власти путем легализации института лоббизма. Рассматривается практический аспект лоббистской деятельности в органах государственной власти на примере аэрокосмической сферы экономики Украины.

Ключевые слова: правовое государство, правовая реформа, правотворчество, правовая политика, лоббизм.

TernavskaV. Lobby as method of forming of legal policy of the state.

Success of implementation of the reforms in the different fields of vital activities of society depends on proper legal cover that is normative and legal acts that would effectively adjust social relations. Expediency and priority of concrete legal acts passing are specified by conception of legal policy of the state. Legal policy is formed not only by bodies of the state power but also by participation of representatives of civil society – political parties, public organizations, scientific establishments, business associations, trade unions etc., that induce the authority to adopt the necessary legal decisions for them by insistent petitions. An influence on the state bodies by either legal or illegal levers is called lobbyism.

Generalizing different glosses, the concept «lobbyism» one can interpret as particular institute of political system that means a commitment of influence in the limits of law by some social groups and public unions («pressure groups») on the process of adoption of decisions of national and foreign policy by bodies of the state power. In modern Ukrainian legal science there are not sufficiently researched either theoretical or practical sides of lobbying activity. The actuality of the question is the necessity to clear up the peculiarities of practical sides of lobbying activity at the bodies of the state power and technologies that are applied to assert the subjective interests at the concrete sectors of national economy for the complete and authoritative conception of this political and legal institute. The author is aiming to discover both positive and negative role of the lobby institute on the instance of aerospace brunch of economy of Ukraine as the most profitable and perspective.

Ukraine is one of the few countries in the world that has the complete production cycle at the aircraft and space industry and the products of Ukrainian enterprises are in demand. But it needs to mention that successful integration of aerospace sector of economy of Ukraine was due to simultaneous formation of air law and space law, where not only a political will acts the leading role but also a purposeful impact of legal entities of aircraft and space industry.

The results of research authorize to make the conclusions that lobby has either positive characteristics as balancing the interests of different social groups and business associations and its promotion by informative massages about their needs through the representatives as making the transparent process of adoption the state-authoritative decisions (laws and other legal acts). At the same time lobby has such negative lines as being an instrument of illegal impact on the bodies of the state power, blockading the proper administrative decisions etc. That is only the legalization of the institute of lobby gives the possibilities to different subjects of legal relations to protect own legitimate interests and on the statutory grounds take indirectly part at drafting and adoption the decisions that helps the state to determine the priorities at the state policy and to form the principles of the legal policy.

Key words: legal state, law reform, law-making, legal policy, lobby.


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