Search

The article highlights the problem of regulatory regulation in the current Criminal Code of Ukraine, as well as in its draft, of the grounds for applying criminal law measures (criminal law remedies) to a legal entity. The analysis of the scientific literature has shown that scholars, as well as the drafters of the Criminal Code of Ukraine, have not identified the criteria for selecting those criminal offenses which are the basis for applying criminal law measures to a legal entity if committed by an authorized person on behalf of and/or in the interests of a legal entity. The author proposes a number of conclusions necessary to improve the grounds for application of criminal law measures against legal entities. The grounds for application of such measures are of a regulatory and definitional nature, since they are provided for in the norm of regulatory (part 1) and definitional (note to the article) nature, and the application of the relevant components should be carried out as a whole and together. The grounds for application of criminal law measures are provided in six separate paragraphs. The substantive part of the grounds contained in paragraphs 1, 3-6 of Part 1 of Article 96-3 of the CC contains different components: actions on behalf of and in the interests of a legal entity (paragraphs 1, 4-6) and actions on behalf of a legal entity (paragraph 3). In the first case, it is necessary to establish the mandatory presence of the above components. The presence of a logical contradiction in clause 2 of part 2 of Article 96-3 of the CC, which provides for the failure to ensure the fulfillment of the obligations imposed on the authorized person by law or the constituent documents of the legal entity to take measures to prevent corruption, and the commission of non-corruption criminal offenses by subordinates under Articles 209 and 306 of the CC. There are no criteria for determining the list of criminal offenses for which the authorized person may apply criminal law measures to a legal entity. The author suggests that the main criterion for compiling the list of such criminal offenses should be the need for Ukraine to fulfill international treaties ratified by the Verkhovna Rada of Ukraine. [ABSTRACT FROM AUTHOR]

The article deals with the main directions of harmonization of Ukrainian tax legislation in accordance with the EU standards, key measures to optimize the taxation system of Ukraine in accordance with European norms. Considerable attention is paid to the harmonization of Ukraine's tax policy with the approaches used in the EU. The article identifies the main principles and objectives of the EU tax policy, analyses the priority areas for improving the Ukrainian tax system in the context of its adaptation to European standards. The author emphasizes that direct taxation in the EU is based on harmonization of standards for taxation of individuals and legal entities, especially in the context of preventing tax evasion and resolving the issue of double taxation. Ukraine has already implemented some European and international standards, which helps to stabilize the basic principles of taxation, create a coherent tax base and improve the mechanisms of tax assessment and collection. The author comes to the conclusion that at the present stage the main difficulties of the Ukrainian tax system include: predominance of the fiscal function of taxes over the regulatory function; numerous regulations from other areas of law which partially regulate tax relations; insufficient level of legal guarantees for all participants of tax relations. Considerable attention is paid to the analysis of international experience in the field of indirect taxation, which demonstrates the effectiveness of accumulating tax revenues for economic development, supporting low-income groups of the population, stimulating scientific and technological progress and increasing the country's labor potential. The article suggests ways to overcome the challenges in harmonizing the tax legislation of Ukraine and the EU. Integration into the EU is a priority of Ukraine's foreign policy, and harmonization of legislation is an important step in this process. Improving the efficiency of the tax system contributes not only to the financial stability of the state, but also to the intensification of business activity. [ABSTRACT FROM AUTHOR]

The article examines new theoretical and practical approaches to understanding the concept and legal status of an individual as an entrepreneur in Ukraine's civil law. Significant attention is paid to the issues of online registration of individual entrepreneurs (IE) in automatic mode. The current Law of Ukraine «On State Registration of Legal Entities, Individual Entrepreneurs, and Public Formations» provides new modern possibilities for real-time state registration of IE without the involvement of a state registrar, minimizing the time required for the process. Based on the analysis of Article 25-1 of the Law of Ukraine «On State Registration of Legal Entities, Individual Entrepreneurs, and Public Formations,» it is concluded that today the state registration of IE can be carried out in real time without the participation of a state registrar using the Unified State Web Portal of Electronic Services and the software of the Unified State Register. First, it is verified that there is no information about the individual entrepreneur in the Unified State Register. If such information is absent, the software of the Unified State Register ensures the state registration. For state registration, the individual uses electronic identification tools with a high level of trust. It is argued that an individual who has exercised their constitutional right to engage in entrepreneurial activity, after undergoing the appropriate registration and other procedures provided by law, does not lose or change their status as an individual, which they acquired from birth. Instead, they acquire a new characteristic - that of an entrepreneur. The legal status of an individual entrepreneur (IE) itself does not affect any legal capacity of the individual, which is determined by their civil legal capacity, nor does it limit it. It is proven that from the moment of state registration as an IE, the individual effectively holds two legal statuses: as an individual and as an IE. The presence of entrepreneurial status does not imply that the individual acts as an entrepreneur in all legal relations or that all subsequent legal relations involving this person are entrepreneurial in nature, as the individual continues to act as a participant in civil relations, for example, entering into transactions to meet their personal needs. [ABSTRACT FROM AUTHOR]

The article deals with the problem of legal regulation of agricultural cooperatives which has arisen due to the adoption of the new legislative act "On Agricultural Cooperation". The author examines this problem in terms of the lack of systematic legal regulation of cooperatives and emphasises that agricultural cooperatives under current legislation are different from other cooperatives operating in Ukraine. The author's thesis on the distinctiveness of agricultural cooperatives is based on their special legal characteristics: the legal regime of property, specific features of management and specific features of the object of property rights of members of an agricultural cooperative. The article criticises the indication of a special act according to which agricultural cooperatives are not subject to the provisions of the Law of Ukraine "On Cooperation". The author emphasises that this situation contradicts the logic of legal regulation of cooperatives. According to the laws of legal technique, the Law 'On Cooperation' is general in relation to the newly adopted regulatory act. Accordingly, the latter should be based on and comply with their provisions, as it is intended to regulate only cooperatives in the field of agricultural activities. Nevertheless, the provisions of this Law, in terms of their content, look as if the above-mentioned general regulations do not exist. The article is based on the assertion that the current legislation establishes fundamental changes in the status of agricultural cooperatives. In particular, the legislator abandons the structure of a mutual fund, replacing it with the authorised capital. As a result, the object of ownership of a cooperative member is technically replaced from a share to a share in the authorised capital. A similar transformation mechanism applies to the introduced patronage dividends, which are a part of the financial result (profit) of an agricultural cooperative operating for profit. The author's analysis of the current legislation has led to the conclusion that there is a new special form of cooperative which is fundamentally different from the existing types of cooperatives. [ABSTRACT FROM AUTHOR]

The problematic issues related to the legislator’s priority task of regulating changes in the property status of a legal entity in the course of its reorganisation are outlined, which ensures the organisational and legal transformation of the organisation through effective redistribution of resources and enhancing the modernisation of the country’s economic stability as a whole. The current state of the legal doctrine of understanding reorganisation as a legal phenomenon has no common denominator. It is studied as a method of termination of a legal entity; a method of emergence and/or termination of a legal entity(ies); a special procedure for the transfer of rights and obligations; a type of universal succession; a legal remedy; the procedural aspect of reorganisation actions is studied, pointing to the process, composition or set of legal facts, or it is proposed to abandon attempts to define the category of “reorganisation” altogether. Based on the analysis of the legal doctrine and current legislation, the conclusion that reorganisation is a special mechanism of transformation of a legal entity, which is manifested in a complex legal structure aimed at achieving a positive economic effect or bringing it into compliance with current legislation, resulting in termination and/or establishment of a new legal entity(ies) with the transfer to it of the property (or part thereof) of the legal entity being reorganised by way of legal succession, has been made. The opinion that an unambiguous statement that reorganisation is a form of either creation or termination of a legal entity is erroneous has been presented. This conclusion is based on the fact that current legislation enshrines different denominators for certain types of reorganisation – termination/establishment, but the relevant legal phenomenon should be studied comprehensively (as a whole). In this case, one section of such a legal structure will indicate the creation and the other one will indicate the termination of a legal entity, which is manifested within the reorganisation procedure of one organisation.

Based on the analysis of Ukrainian legislation and legal doctrine, the article examines the legal regime of a share in the authorised capital of a limited liability company. The necessity of considering a share in the authorized capital in two senses is substantiated: economic and legal. According to the first meaning, such a share expresses a part of the value of the company’s property and gives a person the opportunity to dispose of the company's capital (assets). However, from a legal point of view, there is an insurmountable obstacle to this understanding – the status of a limited liability company as an independent participant in civil relations, which owns such property, and property separation is one of the features that characterises it. The opinion that a share in the authorised capital of a limited liability company does not coincide with the concepts of “corporate rights” or “property rights” is supported, it is an independent tradable object, but with a specific legal regime, in particular, it cannot be the object of other limited property rights, but it is such a share (and not corporate rights) that can be the object of property rights. It has been proved that: 1) the legal nature of a share should be characterised through the legal nature of the powers of a limited liability company participant; 2) such powers constitute a single and indivisible set of corporate rights which are recognised as a separate category of rights, along with obligatory and property rights; 3) the legal nature of corporate rights is of a comprehensive nature, which primarily consists of a combination of the principles of absoluteness and relativity; 4) the definition of a share only through the shareholder's rights is not justified, since the shareholder's rights are inextricably linked to his/her obligations; 5) a share as an object of civil rights is “other property”, not “property rights”.

Foreign and domestic legislation and legal doctrine regarding the right to be forgotten, establishing its features, in particular in the context of the Russian-Ukrainian war, are analyzed. It is noted that recently in the international legal field there is a mention of the existence of a new category for legal scholars - the right to be forgotten. The definition of the right to be forgotten is disclosed and it is established that, in a broad sense, the right means that a certain person after a certain period of time can turn to the media to remove previously disseminated information about him, which is not currently of a certain public interest, but at the request of the person should not to exist in public space. In a narrow sense, the right to be forgotten preserves the personal identity of the relevant person in its subjective aspect, which is related to honor, objectivity and reputation, that is, it prevents the person from being reminded of certain information related to him and causing him certain negative consequences in society. The importance of ensuring a balance between freedom of speech, expression of views, freedom of the press and the right to be forgotten is established. The need to maintain a balance of private and public interests in the context of the right to be forgotten is considered. It is noted that the Court of the European Union recognized the possibility of a person acquiring the right to be forgotten only when there is no interest in information about a specific person in the public space, and also when such a person does not play a special, significant and important social role. It is emphasized that the right to be forgotten is different from the protection of the right to privacy and its realization does not entail the manifestation of measures of civil liability. The impossibility of applying the right to be forgotten in the context of the Russian-Ukrainian war is analyzed. Emphasis is placed on the fact that persons who are somehow involved in armed aggression cannot expect that their name will be “whitened” in the future. It is noted that international companies have set a new standard of business behavior regarding geopolitical events in the future with their decisions. It has been established that companies must cease cooperation with the russia or persons related to it. It was emphasized that transnational corporations, by exiting the russian market, exert a significant influence on the lack of financing of the military machine, preserving their good name. It was concluded that there is another side of the medal of the right to be forgotten, when certain information, despite its resonance, must be forgotten so that the victim can live on and count on an objective attitude towards himself. It is proposed to develop relevant provisions on the regulation of the unimpeded exercise of the right to be forgotten by persons who suffered from the war, despite the fact that their cases were high-profile and of great public interest, because a person has the right not to be associated with such situations.

The current law enforcement practice shows that a single criterion (“membership in a legal entity”) is not sufficient to qualify the existence of corporate relations in a legal entity. The reason for this is that the fact of membership does not always give rise to legal, but mainly civil law consequences that directly arise from the membership relationship to involve a person in it. Therefore, the concept of membership does not have the necessary civil law content, is not the only feature of a corporation (in the sense of a company) in civil law, and cannot be considered the only qualifying feature of corporate relations. It has been proved that the categories of “participation”, “membership” and “cooperation” are not synonymous with basic civil law concepts which indicate an independent feature of a separate group of relations specifically and independently regulated by civil law. These categories should be considered a characteristic of an entity's belonging to a certain community, which does not mean that it has all the features of a corporation as a legal entity. The article argues that the characteristic features which establish the specifics of a corporate organisation within the structure of a legal entity are: 1) division of the authorised capital into shares (stocks), which are recognised as a form of fixation of corporate rights and obligations; 2) existence of relations of participation in the management of such an organisation. The essence of participation in the management of a corporation and membership in it is actually the same thing. The main criterion for a corporation is whether there is participation (membership), and, as a result, whether those who created it (participants, shareholders, members) participate in the management of the legal entity. The authorised capital is important only as an indicator for determining the management procedure i.e. how many votes a participant (shareholder, member) has.

The article is devoted to identifying the features of compensation for destroyed real estate objects due to hostilities, terrorist acts, and sabotage. The civil liability of the state as a subject of responsibility is analyzed in the work. It is determined that the civil liability of the state can be divided depending on the legal status of the state: the liability of the national state; civil liability of a foreign state; liability of the aggressor state. The judicial practice of Ukraine is based on the fact that Russia's consent to be brought as a defendant in cases of compensation for material and moral damage is not required. At the same time, another state must consent to participate in such procedures. It is formulated that within the framework of compensation relations for damaged and destroyed real estate objects due to hostilities, terrorist acts, and sabotage caused by Russia's armed aggression against Ukraine, this compensation is not civil liability. It is emphasized that the Ukrainian state independently compensates for the losses incurred by individuals to protect public relations, ensure human rights, and property turnover. The compensation of this damage is the basis for addressing the aggressor country with a demand for reparations for such damages. It is determined that compensation relations apply exclusively to residential real estate objects and their owners or managers. This approach is somewhat narrow, but it indicates that the state primarily supports the social direction regarding the housing provision of individuals, as housing need is a basic human need. Prospective areas of scientific research in this direction include the justification of compensation to legal entities, the identification of features of the civil process concerning the protection of individuals' rights in compensation payments. Overall, Ukrainian legislation requires further updating in the area of procedures for compensation for destroyed/damaged real estate. [ABSTRACT FROM AUTHOR]

An approach to understanding the current system of taxation of grants in Ukraine, determining the actual rates of taxation of grants depending on the status of the grantor and the grantee is proposed. An analysis of the impact of the system of taxation of grants on attracting grants as a way of obtaining investments by enterprises of Ukraine is carried out. In particular, attention is focused on the effect that the grant taxation system has on the economy of Ukraine under martial law. Potential discrepancies between the declared policy of the State – increasing the role of grants in the economy of Ukraine – and the existing tax norms and the practice of their application by fiscal authorities have been identified. The main objective of the work is to analyze the current system of taxation of grants in Ukraine, its impact on the economy of Ukraine and identify potential problems. In accordance with the set aim, object, subject and purposes of the study, the following methods were used: dialectical, formal, comparative, synthesis and analysis, legal interpretation, historical method. In the course of the study, the existing system of taxation of grants was outlined and problems that lead to negative economic effects during martial law were identified. The work will be useful for both civil servants and entrepreneurs in their joint work on business activities and the use of grants as investment tools during martial law.

In the article research of concept «business reputation» is carried out legal entities as participants of public relations. It is set that the row of the personal unproperty rights for legal entities, among that and right on inviolability of business reputation of legal entities, is envisaged in the article 94 of the Civil code of Ukraine. It is educed that business reputation is the personal unproperty blessing of legal entities. At the same time in the Civil code of Ukraine absent determination of concept «business reputation» legal entities, that causes a necessity to set forth such determination and offer him legislatively to fasten in the Civil code of Ukraine. It is set that the scientific association of Ukraine did not go round attention this question and offered a few variants of determination of concept «business reputation» legal entities. Supreme court of Ukraine in resolution of Plenum ВСУ from 27.02.2009 №1 also set forth own determination of this concept, in accordance with that business reputation is an estimation of entrepreneurial, public, professional or other activity of legal entities, that is carried out by such persons as participants of public relations. On the basis of this determination the improved variant of concept «business reputation» is offered, namely: «positive estimation of entrepreneurial, public, professional or other activity of legal entities, that is carried out by such persons as participants of public. Just the same determination of concept of business reputation it is suggested to fasten in the Civil code of Ukraine. It is well-proven that the negative estimation of activity of legal entities testifies to absence of business reputation for such legal entities. It is also set that business reputation is presumption of law, that is assumed after every legal entity. As well as any other presumption of law, a presence for the legal entity of business reputation can be refuted in the judicial order by establishment of negative estimation of activity of such legal entity. [ABSTRACT FROM AUTHOR]

The current state of legal doctrine and court practice on the issues of authority abuse as a ground for liability of bodies and persons performing the functions of business entities has been analysed. Since a business entity forms its own will and implements it through its bodies and persons performing the functions of its agencies, the relevant persons must adhere to the powers defined by law and the charter. If they act beyond their own powers, the will of such a legal entity is distorted and their own will, the will of individuals, takes place. The practice of bringing to justice members of bodies and persons performing the functions of business entities has now been established where such a legal entity is held administratively liable for an administrative offence committed by its authorised person. An example of this is cases involving liability for violations of the requirements of the legislation on the provision and disclosure of information in financial services markets. In general, it should be taken into account that the performance of a specific individual on behalf of a business entity in civil turnover does not change the independent nature of the will, behaviour and responsibility of such a legal entity for its actions in civil relations. It has been argued that, based on the general tenets of civil law, abuse of authority as a ground for liability of bodies and persons performing the functions of business entities has its own specifics of application. This is due not only to the actions (inaction) of such persons, but also to the counterparty’s (third party’s) awareness of the fact that the representatives of such a company act within the scope of their powers. It has been proved that the fact that a body and/or a person performing the functions of a business entity’s body committed unlawful, unfair actions or abused its authority is not the only and sufficient ground for invalidating transactions (agreements) concluded by this body on behalf of a legal entity with third parties. There is a need to prove that the counterparty knew (should have known) that the authority to represent the rights and interests of the business entity was limited by its body or a person performing the functions of such a body.

The article is devoted to the legal nature of public formation and the problem of determining the appropriate definition. The essence of public formation as an independent institution of public society is analyzed. A comparison and comparison of the concepts «participant in civil relations» and «public formation» was carried out. The definition of public formation and types of public formations given in the sectoral regulatory legal act: the Law of Ukraine «On State Registration of Legal Entities, Individual Entrepreneurs and Public Formations» - political parties, public associations, professional unions and their associations - is characterized, creative unions, permanent arbitration courts, employers' organizations and their associations, separate divisions of foreign non-governmental organizations, representative offices, branches of foreign charitable organizations. A conclusion was drawn on the division of public formations into those that have the status of a legal entity, and public formations that do not have the status of a legal entity. It is noted that there are such terms synonymous by their legal nature in the field of accounting of public entities as «state registration», «legalization» and «accreditation». The information on the types of public formations that must be entered into the Unified register of public formations - an electronic database containing information on the relevant legalization (registration) - has been analyzed. Attention is focused on the fact that we are talking about political parties; NGOs; trade unions, trade union organizations; employers' organizations, associations of employers' organizations; all-Ukrainian, local associations of credit unions; charitable organizations: all-Ukrainian, international, local charitable organizations, branches, branches, representative offices of all-Ukrainian, international charitable organizations; creative unions; Chambers of Commerce and Industry: Chamber of Commerce and Industry of Ukraine, Chamber of Commerce and Industry of the Autonomous Republic of Crimea, regional Chambers of Commerce and Industry; permanent arbitration courts; associations of local self-government bodies. Since the current national legislation does not contain a definition of public formation, based on the results of the research, such a definition of public formation is proposed as an organization that is created and functions in order to satisfy various public rights and interests. [ABSTRACT FROM AUTHOR]

The aim of the study is to substantiate the theoretical postulates of the simplified taxation system. In the course of scientific research, to achieve the goal, it is planned to solve the following tasks: to examine the function of the mechanism for administering the single tax on small businesses; to determine the scope of the possibility of paying a single tax; to distinguish the stages of taxation by a single tax of legal entities. As a result of the study, it is defined that the simplified taxation system has become the most effective instrument for strengthening the business activity of enterprises, and the development of new tax instruments and the construction of a comprehensive system for taxation of small businesses will allow small businesses, including legal entities, to pay tax liabilities at the lowest cost. Taxation of small business enterprises can be considered in different interpretations: political (development of territories), sociopolitical (revival of the middle class), social (increase in jobs and incomes), and economic (creation of GDP). Thus, the interpretation of the essence of taxation of small businesses can be considered from the standpoint of a triune approach that characterizes it as a phenomenon, process, and system. It is argued that the organization of taxation through the payment of a single tax by a legal entity can be divided into six stages which include: choosing the form of taxation and submitting an application for registration; determining the amount of income that provides an opportunity to become a single tax payer; obtaining a permit document – an extract from the register; declaration and payment of a single tax for the formation of the revenue part of the local budget. It is stipulated that the formation of the tax control system and its periodicity depends on the degree of risk of the activities of single tax payers.

The article is devoted to the study and comparison of the teachings of Roman lawyers regarding the emergence and understanding of the essence of a legal entity as a certain organization of people, as well as providing arguments “for” and “against” its existence as an independent participant in private relations. Attention is drawn to the fact that the current state of the development of civilist thought regarding the development of the category “legal entity” by Roman lawyers indicates the existence of three approaches: 1) Roman lawyers developed and used a legal structure that was different from the citizens of Rome and could participate in the civil turnover of that time; 2) the category of legal entity was not known to Roman lawyers, but the main features characterised to its modern understanding (legal capacity, property separation, the possibility to participate in legal proceedings, etc.) were developed precisely in Ancient Rome; 3) for the jurisprudence of the Roman period, the category “legal entity” or its individual characteristics were not known in the sense that are now attached to the content of the relevant characteristics, but the use of individual constructions, such as “universitas”, “corpus”, “collegia”, “sodalitia”, etc., was intended to show that in private relations, property can exist without being tied to a Roman citizen as a subject of rights. The analysis of the civil law doctrine of Roman law regarding the doctrine of a legal entity in the context of comparison with the modern understanding of the essence of such a participant in civil relations led to the conclusion that although Roman lawyers did not develop the concept of a legal entity, they proposed its main practical manifestation: the concept of legal capacity, which does not depend on an individual, the concept of legal capacity and the main types of legal entities that were further developed in European jurisprudence (corporations and institutions). The merit of Roman law is the substantiation of the legal way by which a variety of social entities could be introduced into civil turnover. It is emphasized that although the concept of “legal entity” was not defined by the Roman ancient lawyers, and its essence was not directly studied by them, the idea of expanding the circle of subjects of private law at the expense of special organizations, unions of citizens belongs to the Roman private law. It can be assumed that the very concept of “legal entity” at this stage of historical development was not formed from the point of view of substantive law, but was formed only as a social category, but not as a legal one.

On the basis of the conducted analysis, it has been concluded that the responsibility of the officials of entrepreneurial companies in modern law is studied in the context of corporate governance as one of the elements of the management and control system of companies and one of the means of ensuring their responsible management. At the same time, the issue of clear delimitation of powers between the bodies of an entrepreneurial company is closely related to the issue of liability of their officials to the company itself, since their liability always arises as a result of violation of the duties assigned to a particular body (to one or another official). It is the specific definition of the rights and obligations of persons performing the functions of the bodies of a business company, and their activities on behalf of the company in good faith and reasonably and without exceeding their powers that forms the basis for the stability of property and non-property corporate relations within the corporate governance of a business company. The essence of risky actions as grounds for bringing to responsibility of officials of an entrepreneurial company has been clarified. It has been concluded that, given the essence of the risky activities of an entrepreneurial company aimed at making a profit and its further distribution among the participants, the actions (inaction) of the participants of relations within the relevant legal entity contain risks of both economic and legal content. Such risks should be classified into justified and unjustified, which are associated with the further possibility of bringing to justice the persons guilty of causing damage to the participant of corporate legal relations. It has been emphasized that it is the justified nature of entrepreneurial risk in the actions of persons performing the functions of the bodies of an entrepreneurial company, and their reasonable, conscientious, with due care and prudence activity, as well as taking all measures for the proper performance of duties and prevention of adverse legal consequences for the company, allows o talk about their release from liability for damages. It has been noted that the legal mechanism of civil liability of officials to the business company for actions that are risky and may cause damage to the company needs to be improved in domestic law.

The article examines topical issues of correlation between the victim in criminal law and the gestures of a criminal offense in criminology. This makes it possible not only to identify common and distinctive features of these categories, but also to better understand their legal nature, to determine the prospects for improving legislation in this area of legal regulation, and also to outline the boundaries of victimization prevention of crimes and criminal offenses. The author establishes that the criminological term « gestures « is certainly based on the criminal law term «victim». A victim of a criminal offense is understood primarily as an injured individual who is recognized as such in accordance with the provisions of criminal law or criminal and criminal procedure law. However, some criminologists do not limit themselves to them and identify other persons who have suffered damage not directly but indirectly. A victim of a criminal offense is characterized not only by criminal law features, but also by other features which are not of criminal law significance. The author argues that the main criteria for distinguishing between a victim and an injured person are as follows: 1) these categories belong to different characteristics of criminal offenses (criminological and criminal law); 2) they are characterized by different features; 3) they have different purposes. Despite the fact that the gestures of a criminal offense is usually recognized as an individual, the object of criminological research should also be legal entities that have suffered damage as a result of a crime or criminal offense. Although they are not necessarily called gestures of a criminal offense. [ABSTRACT FROM AUTHOR]

Doctrinal approaches to understanding the place and role of the sign of property separation of an entrepreneurial company in the context of the main provisions of the theory of fiction and the theory of reality of a legal entity as a participant in civil circulation are analyzed. It was concluded that the existence of a significant number of scientific approaches that reveal the essence of individual features of an entrepreneurial company as a legal entity only contribute to the further development of doctries about the legal nature of this legal phenomenon and outline not only the general model of a legal entity, but also its varieties with additional features highlighted. Such a variety is a business partnership, which, as a type of phenomenon in relation to a generic (legal entity), has its own characteristics that do not replace (fully correspond to) the general characteristics of a legal entity. One of these features is property separation, which is recognized as mandatory both by the supporters of the theory of fiction and the supporters of the theory of the real existence of a legal entity as a participant in civil circulation. It is noted that the feature of property separation is the main one for a legal entity, as it allows to ensure the guarantees of its creditors, to limit the possibility of abuse by the participants (founders) of such an organization, who could use the construction of a legal entity for the purpose of evading responsibility. However, this sign is not the only one. The approach based on which the theory of fiction most accurately reveals the property separation feature and its place in the system of features of a legal entity is substantiated, defining it as one of the two key essentially forming features of a legal entity.

An analysis of the Ukrainian legislation, as well as doctrinal approaches to understanding the guilt of a legal entity as a participant in civil relations, was carried out. It was concluded that the issue of the possibility of guilt in a legal entity within the limits of civil liability is determined by several factors of both an objective and subjective nature, namely: a) various mechanisms of forming the will of participants in civil legal relations; b) lack of understanding of the manifestation of the legal entity's own guilt as an independent participant in civil relations, or the guilt of members of its bodies, participants or employees; c) the absence of a direct indication in the current Civil Code of Ukraine on the existence of guilt in a legal entity, since the code (Article 96) contains a norm only about its responsibility. Some questions remain unresolved: 1) does the category “guilt of a legal entity” exist at all; 2) if there is a legal entity's guilt, so which of the recognized doctrines should be applied - the doctrine of mental conditioning of the offender's behavior or the doctrine of objectively possible care and prudence in the behavior of a participant in a civil legal relationship. Guilt as a basis for civil liability is taken into account in civil legal relations only between natural persons. There is no separate type of guilt of a legal entity, and any failure by it to fulfill its obligations is caused by the actions of its bodies, participants, and team. This subjective factor is not and cannot be taken into account when imposing civil liability on a legal entity.

The article considers the specifics and features of the application of a simplified tax system in Ukraine and the directions for its reforming in accordance with the modern conditions of the small business development. The pros and cons of the simplified system in today’s environment are considered. Four groups of single tax payers are described, depending on the level of annual income, the number of employees and the legal rates. The role of the single tax in the formation of local budget revenues is researched. It is noted that the fixed rates of this tax are set by rural, town and city councils. The main threats that hinder the efficient conduct of business are identified. An analysis of the dynamics of single tax revenues to local budgets during 2015-2019 is carried out and it has been identified that the largest share of this tax comes from self employed persons. The general reasons for hiding the real incomes of entrepreneurs and ways to eliminate them are considered. The major legislatively sound reforms are analyzed: new limits for self employed persons and the introduction of payment transactions recorders. Some changes and delays in the legislation in connection with the coronavirus pandemic (COVID-2019) are indicated. It is substantiated that the increase in the number of entrepreneurs in the sphere of small business and the growth of tax revenues from their activities are possible only in the implementation of a comprehensive reform by the State authorities, which will include sufficient government support. The main directions for improvement of national legislation in the context of a simplified tax system to stimulate the development of entrepreneurship and the economy of Ukraine are proposed.

Specific issues of the correlation of mandatory nature and discretionary nature of shareholders legal relations’ regulation have been researched. Based on the analysis of the legislation of Ukraine and other countries, the author has paid attention to the fact that priority should be given to their imperative provision in the framework of shareholders legal relations. The conclusion of a shareholders’ agreement is an example of applying the principle of discretionary nature, when the shareholders of one company independently choose the particular model of behavior for the implementation of their corporate rights. Such rights, in their opinion, are the most effective for corporate interests’ settlement. However, while implementing this principle, it is necessary to observe the limits set by mandatory corporate norms. Shareholders’ agreement under national law is secondary in regard to the charter of a joint-stock company within the limits of mandatory-discretionary regulation of shareholders relations. Such an agreement as a form of manifestation of the discretionary regulation of shareholders relations cannot regulate those social relations that are mandatory regulated by the current legislation. It must comply with the requirements of the legislation, as well as with the by-laws adopted for their itemization.

An important part of the innovative economy is to involve intellectual (industrial) property rights in economic turnover, one of the ways of which is the participation of these rights in the formation of the authorized capital of a legal entity. This type of contribution under appropriate conditions is able to provide investment, guarantee and other functions of authorized capital in an effective way. Implementation performance of this method to dispose the property rights of industrial property continues to be at a low level. Although the legislation and legal doctrine contain certain provisions and scientific developments in this regard, however the issues related to the introduction of industrial property rights to other forms of management, except for business companies, the order of introduction, legal forms of contribution, etc. remain insufficiently researched. The purpose of this article is to substantiate the provisions concerning improving the legal regulatory activity for the introduction of industrial property rights as a contribution to the authorized capital. The article analyzes the general provisions of current legislation regarding the legal regulation of the authorized capital formation by means of property rights of industrial property. Besides, we have analyzed the state and shortcomings of the legislation regarding the formation of authorized (consolidated) capital (share fund) relating to various organizational and legal forms of legal entities: limited liability company, unlimited company, limited partnership, private company, production cooperative, agricultural cooperative, farming enterprise. We have as well analyzed the legal forms of introduction of property rights of industrial property to the authorized capital. It is hereby specified that the contribution to the authorized capital may be represented by the property rights to: inventions, utility models, industrial designs, trademarks, plant varieties, animal breeds, components of semiconductor units, trade secrets, provided that its secrecy and the possibility of evaluation is preserved. We have defined two main ways of introducing property rights of industrial property to the authorized capital of the company: by means of complete alienation of property rights to legal entities, by transferring the right to use such rights for a certain period. We have offered, upon the completion of the term to use the property rights of industrial property, to formalize the legal consequences in the existing legislation: to provide a term for renewal of the license agreement or commercial concession agreement and further participation of the member in the company; to substitute a share by making an equivalent share; to reduce the share by the amount equal to the amount of valuation of the property rights transferred under the license agreement (commercial concession agreement), upon the existence of other property transferred to the authorized capital; to exclude the members from the company, in the absence of other property in the authorized capital and the impossibility to renew the license agreement (commercial concession agreement) or equivalent substitution of shares to other property. In order to regulate the issues related to the formation of the authorized capital at a local level we have specified and suggested the general provisions which should be represented in the statutory documents of a legal entity (Memorandum of Association, Articles of Association for the introduction of property rights of industrial property to the authorized (consolidated) capital (share fund) of a legal entity. [ABSTRACT FROM AUTHOR]

The article reveals the problem of protection of the rights of creditors upon termination of a legal entity through its reorganization. Since the contractual relationship is an obligation, the property right of the creditor is the right to demand from the debtor to fulfill the property debt. In the context of the issues discussed in the article, this right has not ‘matured’ yet, that is, the creditor has not yet to make this claim. However, when a legal entity or a court makes a decision on its reorganization, creditors receive additional property rights in comparison with those that they had under the contracts entered into with the legal entity. First of all, it is the right to demand termination or acceleration of obligations, or enforcement of obligations, except in cases stipulated by law. Creditors exercise this right by applying to the Commission for the termination of a legal entity which has to make a final decision on this issue. If the creditor’s property claim was not satisfied by the commission, the obligations legal relationships of this creditor and a newly created in the process of reorganization legal entity are preserved. Meanwhile, if these relationships are, at the request of the creditor, changed by the Commission by ensuring that they are properly implemented, then the legal entity established in the process of reorganization, to which the property that is the subject of the pledge is passed by transfer act or separation balance sheet, will also be the legal successor. The legal entities created in the process of reorganization are jointly and severally liable for the debts of their predecessor, which ensures proper fulfillment of obligations.

Copyright of Neuro-Fuzzy Modeling Techniques in Economics is the property of Kyiv National Economic University named after Vadym Hetman and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Philosophy of Law & General Theory of Law / Filosofia Prava i Zagal'na Teoria Prava is the property of Yaroslav Mudryi National Law University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Legal doctrine is the foundation of law-making, law application and law implementation. On their part, the latter have an impact on the shaping of the national civil law doctrine and provide a stimulus to its development. Given that modern society has a special respect for human rights and freedoms, their real assurance and guarantee at the national as well as at the international levels, there can not be the slightest doubt about a particular importance of the doctrine of personal non-property rights. This article aims at expanding and clarifying the ideas of personal non-property rights in the national civil law doctrine. The author examines the factors which had an impact on the development of the doctrine of personal non-property rights, with due regard for the experience of European countries. It is noted that today the national law theory is dominated by a positive concept according to which personal /non-property relations are regarded as a part of the subject of civil law and are thus protected by it and regulated by it as well. Given the specific features of the object, their legal regulation mechanism is close to that which is applied to the relations with results of intellectual and creative efforts. The author has established that today an increasing importance is gained by a point of view according to which some legal relations can have a dual nature and comprise personal non-property and property rights,and personal non-property legal relations which underlie an individual's social existence can be targeted at satisfying not only of non-property interest but property interest as well. The author demonstrates that, in contrast to the traditional standpoint that personal non-property rights can emerge and terminate only by virtue of law, birth of a person or his/her death, there is a growing support of another standpoint according to which the grounds for emergence, modification or termination of personal non-property rights are fully covered by the general provisions of legal facts. The article also focuses on the current issues of the doctrine of personal non-property rights held by legal entities. It is noted that in most modern studies scholars have a positive attitude to the existence of a whole system of personal non-property rights of a legal entity. Given the findings of the research, the author indicates some aspects of further development of the national doctrine of personal non-property rights, and outlines their prospects and significance. [ABSTRACT FROM AUTHOR]

The article is devoted to the historical formation and the formation of the founding documents of legal entities. An historical aspect that affects the formation of an uncontested notion of founding documents of legal entity. The process of formation moving from the real need for them in the absence of legal regulation of relations in the creation and activities of entities. Changing legislation and its improvement is inextricably linked to historical processes and the development of society.

The problem of criminal responsibility of organization examined in terms of moving the focus of attention of society as a whole and its individual members to virtual ways of life (eg. advertising, computer games, social networking, communication, etc.) Responsibility of the 7 conditional formation, which a legal person is, proposed be considered only as an additional (optional) aspect of penal policy. Mandatory condition proposed as prejudgment in the form of criminal liability of an individual (representative of enterprise, organization, institution) after the entry into force in respect of his conviction

In the article the author has examined questions about advisability of establishing of a criminal responsibility of juridical persons in the legislation of Ukraine. The conclusion is made about prematurity of establishing of a such responsibility.

Annotation. In the article the issues of legal succession of private commercial legal entities are studied. Activities of private legal entities can be characterized by «different legal systems». This fact requires additional development of the general concepts for unification of the current legislation. The author analyzes the general conceptual definition of terms «company» and «enterprise» in legislation and science. It is vital for the modern science to develop the new conceptual definition of «private entrepreneurial legal entity». This concept may be used for standardization of all forms of private commercial legal entities. Currently the above forms of private legal entities are functioning in different legal fields. [ABSTRACT FROM AUTHOR]

Copyright of Neuro-Fuzzy Modeling Techniques in Economics is the property of Kyiv National Economic University named after Vadym Hetman and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article emphasizes the need of comprehensive program instrument that would determine scientific and theoretical basis of the institution of legal entities as subjects of administrative law as well as would identify main vectors of reform and development of administrative legislation concerning legal entities taking into account developed and unified scientific positions. Given certain principles of administrative law doctrine, current legislation and practice, the model structure, general and basic statements of the concept of reforming national administrative legislation on legal entities were proposed. The article emphasizes that the concept is aimed at unifying both theoretical and legislative provisions on legal entities that will facilitate gradual reforming national administrative legislation on legal entities. The author notes that such reforms should be implemented in five years at least. Specific reforms prescribed by the concept shall be implemented consistently in compliance with the deadlines of specific measure. [ABSTRACT FROM AUTHOR]

Temporal ontology of law is an attempt to understand the phenomenon of law, based on the life and time. It is based on the legal Post-Ontological difference -- between being of law and legal being. In contrast to the classical concepts of law, which was interpreted as the right things (ideas, subjects of law, rule of law, etc.) and can therefore be called ontic, temporal ontology of law comprehends the right based on the being, and therefore can be called ontological interpretation of the law. The main thesis of the temporal ontology of law is the substantiation of the fact, that law is originally the legal being, i.e. «attraction» between the committed deed and its legal consequences, which «exist» in the horizon of the time of the law, so legal modus of the being of the legal entity (idea, norm, thing, human being) is derived from the involvement in the law event. [ABSTRACT FROM AUTHOR]