Bulletin of Kharkiv National University of Internal Affairs / Вісник Харківського національного університету внутрішніх справ
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Особливості протидії ухиленню від сплати податку на додану вартість: досвід України та зарубіжних держав
Get PDFThe article is focused on determining specific features of counteracting VAT evasion in Ukraine and foreign countries. It has been found out that the presence of VAT in the tax system of any state is a prerequisite for such a state to become a member of the European Union and it is due to its broad tax base and more neutral impact on economic decision-making on investment and consumption issues. It has been noted that the joint search by the states for the ways to combat VAT evasion is due to the need to minimize the damage caused to the financial and economic interests of the state by such actions, to increase the efficiency of value added tax, to increase the competitiveness level of domestic producers, to stimulate priority economic activities in the state. The content of value added tax as an indirect tax in accordance with the provisions of scientific doctrine has been revealed. Specific features of legal and illegal (tax crime) types of VAT evasion have been studied. The list of the methods to evade value added tax in Ukraine and foreign countries has been provided. The specifics of general and special ways to counteract this action have been revealed. The emphasis has been placed on such methods of counteracting VAT evasion as enshrining legal liability for VAT evasion at the legislative level; exercising tax control over the entities that are registered as value added taxpayers; usage of electronic document management and other opportunities of the digital economy, which allows to identify risks in the activities of taxpayers during their initial registration, etc. It has been concluded that there is no unified approach to the implementation of counteraction to value added tax evasion by state-authorized agencies; and the emphasis has been placed on the feasibility of existence of a basic list of the methods to counteract value added tax evasion.Статтю присвячено визначенню особливостей протидії ухиленню від сплати податку на додану вартість в Україні та зарубіжних державах. З’ясовано, що наявність у податковій системі держави податку на додану вартість є обов’язковою умовою набуття такою державою членства в Європейському Союзі. Розкрито зміст податку на додану вартість як непрямого податку відповідно до положень наукової доктрини. Розглянуто особливості законного (легального) та незаконного (податкового злочину) видів ухилення від сплати податку на додану вартість. Наведено перелік способів ухилення від сплати податку на додану вартість в Україні та зарубіжних державах. Розкрито специфіку загальних і спеціальних способів протидії вказаному діянню
Особливості застосування інституту амністії за законодавством Російської імперії (1845–1917 рр.)
Get PDFThe peculiarities of the application of the amnesty institution under the legislation of the Russian Empire are studied, in particular, the Regulations on Criminal and Correctional Punishments of 1845, 1885, 1903, tsarist manifestos, the Amnesty Act of 1905, etc. Thus, the normative consolidation of concepts and partially the procedures of “pardon” and “condonation” was reflected in the Criminal and Correctional Penal Code of 1845, which were duplicated in the Regulations of 1885 and 1903. The reasons for the abolition of punishment could be the following: incurable illness or death of the accused, reconciliation of the parties, the statute of limitations for the crime and pardon. According to the norms of the Code, pardon of criminals came from the supreme autocratic power and the sovereign’s mercy.
The cumbersome form of the tsarist manifestos, which were mostly issued in connection with solemn dynastic events, proved ineffective for state and political acts. When revolutionary and national movements in the Empire began to take their first steps, the government had to grant amnesty as proof of its sincerity and readiness for democratic changes. An example of such a step was the issuance of an amnesty act fated from June 25, 1905, which was a significant shift in the direction of modern legal understanding and legal enforcement of this legal institution.
Also the author identified and analyzed several forms of amnesty, which were found in the legislation of that time: abolition, which abolished the general law for a particular case and extinguished the crime itself; indulgence, when not the crime itself was extinguished, but only the punishment for the committed crime; rehabilitation, according to which a person was released from serving a sentence and restored in rights. Depending on the interests and goals pursued by the state, different types of amnesty took place at different stages. In general, the Russian Empire was aware of its three forms: theocratic, dynastic and political.Досліджено особливості застосування інституту амністії за законодавством Російської імперії, зокрема за Уложеннями про покарання кримінальні та виправні 1845, 1885, 1903 років, царськими маніфестами, актом про амністію 1905 р. тощо. Виділено та проаналізовано різні форми амністії, що зустрічалися в тогочасному законодавстві: аболіція, індульгенція, реабілітація. На основі аналізу наукової літератури та відповідних законодавчих актів сформульовано власну наукову позицію щодо проблеми, яка досліджується
Відкликання з відпустки працівника поліції: проблеми законодавства і практики
Get PDFThe peculiarities of the procedure for recalling police officers from annual leave have been studied. The problems of legal regulation of this institution of labor law have been singled out. It has been noted that the annual leave of a police officer is divided into a basic leave, which may not be less than thirty calendar days, and an additional leave, the duration of which may not exceed fifteen days. It has been noted that the legislator did not provide a mechanism for recalling a police officer from annual leave.
The author has analyzed specific features of the procedure for recalling some special categories of employees from leave. A comparative analysis of legal regulation of recalling a police officer, a serviceman and a state official from leave has been carried out. Gaps in the problem of legal regulation of the procedure for recalling a police officer from annual leave have been highlighted.
It has been found out that the provisions of the Law of Ukraine “On the National Police” on recalling a police officer from annual basic and annual additional leave have gaps in this regard and need further improvement.
The study is focused on resolving practical problematic aspects of the protection of constitutional, labor rights of police officers as a party to employment relations and improving special legislation on this issue, which includes the Law of Ukraine “On the National Police”.Проаналізовано особливості порядку відкликання з відпустки деяких категорій працівників. Розглянуто види щорічних відпусток поліцейських. Проведено порівняльний аналіз правового регулювання відкликання з відпустки поліцейського, військовослужбовця та державного службовця. Виокремлено прогалини проблеми правового регулювання порядку відкликання поліцейського з щорічної відпустки.
Увагу дослідження спрямовано на врегулювання практичних проблемних аспектів здійснення захисту конституційних, трудових прав поліцейських, як сторони службово-трудових відносин та вдосконалення Закону України «Про Національну поліцію»
Питання визначення адміністративно-деліктних відносин як об\u27єкта правового дослідження
Get PDFThe concept of administrative and tort relations, their social nature, features (properties, characteristics), specific features as a type of administrative and legal relations, structure (objects, subjects and content) and types of administrative and tort relations have been characterized. The grounds for the origin, change and termination of administrative and tort relations, their separation from other similar relations have been highlighted.
The author has distinguished three groups of subjects of administrative and tort relations. The first group of subjects are persons prosecuted for administrative torts. The second group includes the subjects of administrative and tort relations on the part of the state (agencies, officials). The third group of subjects includes all others (a victim, a lawyer, witnesses, etc.).
The following stages of administrative and tort relations have been distinguished: initiation of the case, consideration and resolution of the case, execution of the decision (resolution) in the case, appeal and protesting the resolution.
A number of characteristic features of administrative and tort relations inherent in other types of relations have been singled out. Administrative and tort relations have been compared with criminal and civil relations.
The peculiarity of the subject composition of administrative and tort relations has been determined, based on the presence of a public administration authority and its officials as a subject of administrative jurisdiction. Specific features of administrative and tort relations have been distinguished.
It has been determined that the structure of individual administrative and tort relations consists of subjects, object and content. Subjects of administrative and tort relations have been classified with the following types: 1) administrative offenders, as well as legal representatives of juvenile offenders; 2) officials authorized to use administrative coercion to prevent or terminate administrative offenses; 3) persons with administrative and jurisdictional powers; 4) persons who implement (perform) administrative penalties; 5) persons who are the third party in cases on administrative offenses.
The author has raised the topical and debatable issue of the legal status of legal entities of private and public law within administrative and tort relations (in particular, their tort legal ability).
Administrative and tort relations differ according to the subject that applies the norms of the Code of Ukraine on Administrative Offenses, i.e., based on the jurisdiction of cases of administrative offenses, the scope of administrative and tort relations, and depending on the stages and phases of proceedings on administrative offenses. It has been also noted that administrative and tort relations can be divided into property and non-property, material and procedural, those that occur within administrative procedure and those that occur within court procedure, etc.
It has been concluded that there is a relatively separate area of relations – administrative and tort sphere among the variety of legal relations in Ukraine. Therefore, there is an objective need for the formation of administrative and tort law.Охарактеризовано поняття адміністративно-деліктних відносин, їх соціальну природу, ознаки (властивості, характерні риси), особливості як виду адміністративно-правових відносин, структуру (об\u27єкти, суб\u27єкти та зміст) і види адміністративно-деліктних відносин. Висвітлено підстави виникнення, зміни та припинення адміністративно-деліктних відносин, їх відмежування від інших схожих відносин
Актуальні питання удосконалення діяльності поліцейських комісій Національної поліції України
Get PDFThe author has studied the current state of the regulatory base on the activities of police commissions, including the provisions of the Law of Ukraine "On the National Police", the Procedure for organizing the selection (competition) and promotion of police officers, as well as the Model procedure for holding a competition for police service and/or occupying a vacant positions.
It is proved that the basis for the formation of the general structure of police commissions should be the functional and territorial principle for building a police system. It is offered to create police commissions in territorial police units at the level of both the Main Police Directorate in the region and police departments. The emphasis was placed on the need to amend the Law of Ukraine on the National Police in terms of the fact that police commissions may not include MPs of Ukraine, their assistants; Mps of Verkhovna Rada of the Autonomous Republic of Crimea, oblast, district, city councils in cities, their assistants; chairmen of oblast, district councils in cities, their assistants and advisers; city, village, settlement mayors, their deputies, assistants and advisers.
Based on the analysis of the basic law regulating the activities of the National Police of Ukraine, as well as the regulatory acts of the Ministry of Internal Affairs of Ukraine, propositions were formulated aimed at improving the procedure for the activities of police commissions, in particular regarding: optimization of the system of police commissions, determining the procedure and grounds for creating several commissions in territorial police agencies; improving the procedure for nominating candidates to police commissions from the Minister of Internal Affairs, the Head of the National Police and the Commissioner for Human Rights of Verkhovna Rada of Ukraine; depoliticizing the staff of police commissions; establishing a clear algorithm for the activities of police commissions to determine the priorities of police activities; improving the procedure for conducting interviews with candidates for positions and the procedure for assessing such interviews; establishing administrative responsibility for interfering with the work of police commissions.Досліджено сучасний стан нормативно-правової бази з питань діяльності поліцейських комісій, що включає в себе положення Закону України «Про Національну поліцію», Порядок організації добору (конкурсу) та просування по службі поліцейських, а також Типовий порядок проведення конкурсу на службу до поліції та/або зайняття вакантної посади. На підставі аналізу базового закону, що регулює діяльність Національної поліції України, а також нормативно-правових актів Міністерства внутрішніх справ України сформульовано пропозиції, спрямовані на удосконалення порядку діяльності поліцейських комісій, зокрема в частині: оптимізації системи поліцейських комісій, визначення порядку та підстав створення декількох комісій в територіальних органах поліції; удосконалення порядку висунення кандидатів у поліцейські комісії від міністра внутрішніх справ, голови Національної поліції та уповноваженого Верховної Ради України з прав людини; деполітизації кадрового складу поліцейських комісій; установлення чіткого алгоритму діяльності поліцейської комісії щодо визначення пріоритетів поліцейської діяльності; удосконалення процедури проведення співбесіди з кандидатами на посади та порядку оцінки такої співбесіди; встановлення адміністративної відповідальності за втручання в роботу поліцейської комісії
Державний контроль і державний нагляд у фармацевтичній сфері: проблеми розмежування
Get PDFThe author of the article has studied the essence and content of state control and state supervision in the pharmaceutical sphere.
The purpose of the article is to study state control and state supervision in the pharmaceutical field and substantiate the need to distinguish between these two concepts at the regulatory level.
The methodological basis of the article is a set of general scientific and special research methods. In particular, the logical and semantic method has assisted to identify shortcomings in the current legislation of Ukraine on the use of the terms of “state control” and “state supervision” in the pharmaceutical field.
Analyzed scientific views on the understanding of state control and state supervision and the provisions of regulatory acts, where these two concepts are used, allowed us to conclude that Ukraine has currently an urgent need to distinguish between the concepts of “state control” and “state supervision” within current regulatory acts. After all, these two concepts in their content are not identical, have different meanings, objectives, goals. The necessity of differentiation between the state control and state supervision in the pharmaceutical sphere has been substantiated.
It has been offered to understand state supervision in the pharmaceutical sector as a set of actions and measures aimed at monitoring and collecting information on compliance with the requirements, norms and standards regulating the activities of business entities in the pharmaceutical sector. Based on the results of the state supervision one can carry out state control, which should be understood as a set of actions and measures aimed at ensuring legality and discipline at all stages of production and sale of medicinal products, prevention of deviations and bringing into line with current legislation of Ukraine, as well as prosecuting guilty party.
It has been emphasized that a perspective area of further research is various aspects of regulating the activities of subjects of authoritative power exercising control and supervisory powers in the pharmaceutical field.Розглянуто сутність та зміст державного контролю і державного нагляду у фармацевтичній сфері. Проаналізовано наукові погляди щодо розуміння державного контролю і державного нагляду й положення нормативно-правових актів, де вживаються ці два поняття. Доведено, що за своїм змістом державний контроль і державний нагляд є не тотожними, мають різний зміст, завдання та цілі. Обґрунтовано необхідність розмежування державного контролю і державного нагляду у фармацевтичній сфері
Принципи діяльності IP-суду в Україні
Get PDFThe principles of IP-court activity in Ukraine have been studied. It has been emphasized that the urgent issues currently are to review the existing approaches to reforming the judicial system of Ukraine, based on the gained experience of establishing specialized courts, defining principles as guidelines for the functioning of IP-court in Ukraine as the Higher Specialized Judicial System of Ukraine.
The concept of “principles” and their classification have been defined. The author has noted the importance of international principles of court activity in Ukraine. The regulatory base of courts activity has been characterized, where the principles of functioning of courts and judges in Ukraine have been defined. The author has singled out such an international legal document as the Basic Principles of Judicial Agencies’ Independence, which enshrines the following principles of IP-court activity in Ukraine: the principle of judicial agencies’ independence; the principle of freedom of speech and associations; the principle of qualification, selection and training; the principle of professional secrecy and immunity.
The category of “principles of IP-court activity in Ukraine” has been offered to understand as a set of guiding (fundamental) ideas, grounds, principles of operation and functioning of IP-court in Ukraine that ensure the proper administration of justice, respect for rights and fundamental freedoms during the trial and ensuring the right to a fair trial.
The principles of the IP-court activity in Ukraine are as follows: 1) general and legal: the rule of law principle; the principle of observance of human rights and fundamental human and civil freedoms; the principle of legality; the principle of openness and transparency of court proceedings; the principle of political or other impartiality; the principle of reasonable terms; 2) special principles of IP-court activity in Ukraine: the principle of independence of judicial agencies; the principle of freedom of speech and associations; principle of qualification; the principle of professional secrecy.
It has been concluded that enshrining the principles of operation and functioning of the Supreme Court on Intellectual Property Issues in the Law of Ukraine “On the Supreme Court on Intellectual Property Issues” will increase the efficiency of the judicial system of Ukraine and significantly affect the authority and prestige of IP-court in Ukraine.Досліджено сутність та особливості принципів діяльності IP-суду в Україні. Визначено міжнародно-правову основу принципів здійснення правосуддя та діяльності судів. Встановлено існуючі прогалини в національному законодавстві щодо визначення принципів діяльності судів і суддів. Надано авторське бачення поняття «принципи діяльності IP-суду в Україні». Наведено перелік принципів діяльності IP-суду
Відносини щодо забезпечення прав і свобод людини та громадянина як складова предмета адміністративного права
Get PDFThe relations arising in the activity of public administration concerning the provision of human rights and freedoms, which are recognized as a priority component of the subject matter of administrative regulation, are characterized. It is emphasized that one of the main, conceptual, most important and at the same time the most controversial issues is still the understanding of the subject matter and system of administrative law.
The tasks concerning the assertion of the rights and freedoms of citizens, in particular the completeness of the settlement of their guarantees, are analyzed. It is established that it can be carried out in different ways and means: by utterances in declarations, statements, enshrined in the Constitution and laws; participation in the preparation and adoption of international human rights instruments, accession to relevant international treaties, etc. Regarding administrative regulation, it is an issue of consolidating human and civil rights and freedoms in the sources of administrative law and recognizing their priority.
The essence of the concept of "provision" and its elements are defined, which means the recognition and settlement with due fullness of these rights and freedoms, providing a real opportunity to use them, promoting implementation (positive guarantee), protection and defense from violations, renewal if allowed and responsibility of the state for them.
It is emphasized that the protection and defense of the rights of citizens in modern administrative and legal theory are rarely considered as part of the constitutional principle of their approval and provision. Moreover, the emphasis in many works is exclusively made on the so-called "service" activities of public administration, which provide the most positive promotion of the rights and freedoms of citizens. However, it is no less important to maintain proper public order and security, to counteract to various illegal manifestations that infringe on these rights and freedoms, causing some damage, sometimes quite significant.
The conclusion is made about the expediency of taking into account the relations concerning the provision of human rights and freedoms and its elements, in particular protection and defense in the construction of the system of administrative law.Проаналізовано відносини, що виникають у діяльності публічної адміністрації з приводу забезпечення прав і свобод людини та громадянина, які визнаються пріоритетною складовою предмета адміністративно-правового регулювання. Визначено сутність поняття «забезпечення» і його елементи, якими розуміються визнання та врегулювання з належною повнотою цих прав і свобод, надання реальної можливості користуватися ними, сприяння реалізації (позитивне гарантування), охорона та захист від порушень, поновлення в разі їх допущення та відповідальність держави за них. Зроблено висновок про доцільність врахування відносин щодо забезпечення прав і свобод людини та громадянина і його елементів, зокрема охорони та захисту в побудові системи адміністративного права
Європейський Суд з прав людини як частина кримінального процесуального законодавства України
Get PDFThe author has studied the issue of the origin and formation of the European Court of Human Rights after the Second World War, steps in the establishment and development of this Court, as well as the actions of the Member States to consolidate the development of the European Court of Human Rights at specialized conferences with the support of the Committee of Ministers. The list of regulatory and legislative acts adopted by the Verkhovna Rada of Ukraine for the establishment of the rule of law in regard to the understanding of human rights in the activities of Ukrainian courts has been researched. Since the Convention for the Protection of Human Rights and Fundamental Freedoms has become part of national legislation after its ratification by the Verkhovna Rada of Ukraine, more detailed study should be conducted regarding the urgent task of fully understanding the content of this international treaty and the main mechanisms for implementing its norms. The author has analyzed the implementation of the case law of the European Court of Human Rights on the example of its specific decisions into criminal procedural legislation of Ukraine by applying the decisions of the European Court of Human Rights by the Grand Chamber of the Supreme Court in its activities and problematic aspects of their practical implementation. Particular attention has been paid to the study of problematic aspects of the use of these decisions in practice by highlighting the rulings of the Grand Chamber of the Supreme Court issued in 2019. The author has analyzed the decisions of the European Court of Human Rights in regard to the conducted secret (search) actions by law enforcement agencies with further disclosure ob obtained evidence to the defense party; it has been also pointed out that the right to disclose evidence contained in criminal proceedings is not absolute to the defense and may be limited only in cases when there are the interests of national security, information protection or witness protection concerning the methods and forms of law enforcement agencies’ activity. The author has made propositions to resolve certain situations related to the implementation of the decisions of the European Court of Human Rights in Ukraine.Розглянуто питання виникнення та становлення Європейського суду з прав людини. Проаналізовано впровадження рішень Європейського суду з прав людини в кримінальне процесуальне законодавство України. Досліджено проблемні аспекти використання рішень Суду на практиці. Надано пропозиції щодо вирішення окремих ситуацій стосовно реалізації рішень Європейського суду з прав людини в Україні
Загальні вимоги до проведення негласних слідчих (розшукових) дій: процесуальна характеристика
Get PDFA comprehensive study of the provisions of the Criminal Procedural Code of Ukraine, which regulate the general requirements for secret investigative (search) actions, has been carried out. A comparative analysis of the legislative provisions on the issue has been carried out, which made it possible to distinguish seven groups of general requirements for the implementation of secret investigative (search) actions. The first general requirement of secret investigative (search) actions includes restrictions on their use in criminal proceedings, as they are carried out only in cases where information about the criminal offense and the person who committed it, cannot be obtained in any other way. The second general requirement for conducting secret investigative (search) actions includes restrictions on their use in criminal proceedings, in particular the fact that they are conducted exclusively in criminal proceedings for grave or especially grave offenses. The third general requirement for conducting secret investigative (search) actions is that the legal basis for their implementation is a lawful, reasoned and motivated decision of the investigating judge, issued at the request of the prosecutor or investigator, agreed with the prosecutor. The fourth general requirement for conducting secret investigative (search) actions is that the investigating judge of the appellate court has the right to make the decision to implement them, where the pre-trial investigation agency is within the territorial jurisdiction of that judge. The fifth general requirement includes rules concerning the content of the application for a permit to conduct secret investigative (search) action, the procedure for its consideration by the investigating judge and the content of the decision of the investigating judge. The sixth general requirement for conducting secret investigative (search) actions includes rules that set deadlines for their implementation. The seventh general requirement for conducting secret investigative (search) action includes the rule that the investigator, the interrogator conducting the pre-trial investigation, or, on his behalf or on behalf of the prosecutor, authorized operative units have the right to conduct secret investigative (search) actions.Досліджено положення КПК України, якими регламентуються загальні вимоги до проведення негласних слідчих (розшукових) дій. Здійснено порівняльний аналіз законодавчих положень із проблематики порушеного питання, що дало змогу виокремити сім груп загальних вимог, які висуваються до проведення негласних слідчих (розшукових) дій. Виокремлено низку теоретичних і прикладних проблемних питань, на підставі чого запропоновано можливі шляхи їх вирішення