ScienceRise: Juridical Science

Functioning of the real property register in Ukraine during the period of marital status

Olga Taranova — Thu, 04 Apr 2024 00:00:00 +0300

Today, all information on real property rights and their encumbrances and restrictions is entered into a single register - the State Register of Real Property rights and their encumbrances. The Register of Rights will now include information not only about rights to buildings and structures, but also about rights to land plots.

The article examines the process of State registration of rights to immovable property and continuous operation of the register during the period of martial law in Ukraine. One of the types of administrative process is the registration proceeding, which covers a wide range of social relations, the participants of which are, on the one hand, executive power bodies and their officials, and on the other hand, natural or legal entities. In the circle of these relations, a system of regulatory and legal acts is being built, detailing the registration procedural relations that were worked out during the writing of this scientific work. Having analyzed the peculiarities of the work of state bodies in war conditions, problems in the activity of the Register of Property Rights to immovable property and the connection between the high-quality work of the register and the protection of the owner's rights to his/her property have been identified. Since the economy of the state nowadays should work better than ever, this question is quite relevant. Today, unfortunately, there are circumstances that cannot be regulated at the state level, planned or minimized. Namely, "air alarms", "damage to energy systems", "damage to means of communication" and the unstable psychological state of the citizens. A number of changes that took place in the legislation over the last period in connection with the beginning of the full-scale invasion of Ukraine were described. The article will examine the mechanism of the Register of Real Property Rights in wartime conditions, identify the weak points of the system, and suggest possible ways of improvement

Legal grounds for recognition of marriage and marriage agreement as fictitious

Olga Yavor, Tetyana Kirichenko — Thu, 04 Apr 2024 00:00:00 +0300

The relevance of the research topic is connected with the fact that marriage and family relations are of the most importance for society. A person's health, well-being, ability to work, and his/her relationship with other members of society depend on family relationships. Today, it is important for the development of law to establish in people's minds the possibility and sometimes even the necessity of concluding marriage contracts, because it makes it possible to discover the reality of the intention of the other spouse, in order to avoid problems with the division of property. But this is possible only if there are available and understandable rules and the mutual desire of both parties. Conducting scientific research makes it possible to identify problematic points and propose more profitable legal mechanisms for the regulation of social relations.

The most common and, at the same time, the most complex category are disputes over the recognition of marriage contracts as invalid. In the process of their consideration, many questions arise, the answers to which are missing both in the legislation and in the explanations of the Supreme Court of Ukraine. The situation is complicated by the fact that it is new for law enforcement practice and this category of cases has a certain specificity.

In law enforcement, ambiguities arise when resolving cases of invalidity of marriage and application of the consequences of invalidity. There is no uniformity when deciding the issue of persons who have the right to challenge in court a fictitious marriage, another invalid marriage or the abuse of the right. Ambiguities concern the procedure for invalidating a dissolved marriage, concluded with a violation of the degree of consanguinity or in the presence of another registered marriage; approaches to the regulation of relations regarding the exercise of the rights of persons who are or were in an invalid marriage; regulation of contractual relations of persons who entered into civil and family legal relations with them.

In the scientific literature, the criteria of invalidity, the grounds and consequences of the invalidity of a fictitious marriage, as well as the common and different between the invalidity of a marriage and an invalid agreement are not sufficiently presented, the concept and content of the invalidity of a marriage contract are not developed.

It became necessary to distinguish between persons who are in an invalid marriage and persons whose marriage has been declared invalid. Persons who are in an invalid marriage should be recognized as fictitious spouses. The spouses (or one of them) know that they are in an invalid marriage, but before it is contested, there is a fiction of reality, that is, they (or one of them) create for all other persons the appearance of the reality of marriage, a false idea of marriage. However, according to the legislation of Ukraine, these persons are spouses.

Persons whose marriage is declared invalid due to their (one of them) violation of the conditions for the validity of marriage and obstacles are unfaithful spouses. A fictitious marriage can be grounds for invalidating a marriage contract

Transfer pricing of intangible assets: problems of law enforcement

Serhii Pyroha — Thu, 04 Apr 2024 00:00:00 +0300

The paper analyzes the use of intangible assets to shift profits to jurisdictions that apply low income tax rates. The possibility of using standard methods of transfer pricing for valuation of intangible assets was studied. It has been established that it is very difficult to evaluate intangible assets based on the principle of an arm’s length, and in many cases it is impossible. It has been proven that the best estimate of intangible assets is the fair market value, which is determined by the increase in profit, provided by the use of the corresponding intangible asset. The introduction of taxation based on the source principle is the best alternative to transfer pricing methods, and does not require the valuation of intangible assets. The tax service must control the total income of the payer and its proper taxation according to the source principle. The payment of royalties must be made from the profit after its taxation in the country of the source of income, which excludes taxation in the country where the intangible asset is registered. The place of taxation of the paid royalty amount is determined by the resident status of the recipient. Payments to residents are taxed in the country of source, and the remainder is subject to repatriation to the non-resident. The meaning of the "resident" concept in relation to physical and legal entities has been clarified and criteria for their unambiguous identification have been introduced. The only criterion for determining the resident status of a natural person is his/her citizenship. Effective tax incentives are proposed for disclosure of non-resident asset owners, which allows taxation of the worldwide income of state residents. The introduction of taxation based on the principle of source automatically excludes the possibility of double taxation and provides for the cancellation of all tax agreements that do not meet the proposed criteria for the identification of physical and legal entity-residents. It is extremely important for Ukraine to cancel agreements with Cyprus, the Netherlands, Luxembourg and the British Virgin Islands

Contractual forms of realization of property rights in the economic area

Oleksandr Pashynin — Sun, 31 Mar 2024 00:00:00 +0200

The article is devoted to the study of a contract as a legal form of realization of property rights in the economic sphere, considering theoretical and practical problems, in particular, the problem of contract selection, and the significance of the act of acceptance and transfer of property as a legal fact. The materials used for the study include legislative acts, scientific sources on commercial and civil law, case law on transfer of ownership, conclusion of contracts on behalf of a business entity with excess of authority, and the meaning of an act of acceptance and transfer as a transaction or evidence. The study consistently reveals the relationship of legal provisions to the economic function of law, analyses the concept, features and types of commercial contracts, names contracts, under which property is transferred to the ownership or temporary use of another entity, and analyses the legal provisions on the choice of contract and the owner's performance of contractual obligations.

Based on the study, the author formulates a definition of an economic contract as a legal form of realization of property rights and identifies the characteristic features of such contracts. In particular, the author concludes that such contracts are the result of the exercise of the right to dispose of property and ensure the dynamics of property rights in the economic sphere. Based on the study of various approaches to the classification of economic contracts, the author concludes that all classifications of economic contracts include contracts for the transfer of property into ownership or use. Based on this conclusion, the author systematizes economic contracts, which mediate the realization of property rights. The author also analyzes and specifies the criteria for selecting a contract for exercising property rights in the economic sphere. The author argues that the obligation of a business entity to be the owner of property under a contract is terminated at the time of transfer of property and is mostly formalized by drawing up an act of acceptance and transfer of property. Such an act should be considered an element of the contract as a legal fact, and its legal significance lies in fixing the moment when the property owner's rights are terminated, unless another moment is established by law or contract

Application of artificial intelligence in motivating court decisions in criminal proceedings: international experience and prospects for Ukraine

Tetiana Lotysh — Sun, 31 Mar 2024 00:00:00 +0200

The article is devoted to the study of the opportunities and challenges of using artificial intelligence in criminal proceedings, namely, in the course of reasoning court decisions. The use of specialized knowledge by a judge is an important aspect in this process, especially in the context of analyzin gevidence and its legal assessment. The use of artificial intelligence in this area can be an important innovation to improve the quality of court decisions and ensure greater objectivity in justice. Artificial intelligence technologies are developing rapidly, and their potential application in criminal proceedings has become a subject of deep interest among both the scientific community and legal professionals.

Based on the analysis of artificial intelligence systems, which are already used in judicial proceedings (the HART system in the United Kingdom, the Bail Assistant program in Australia, the Supreme Court Portal for Promoting Court Efficiency (SUPACE) in India, artificial intelligence systems in Brazil, Saudi Arabia, and the United Arab Emirates), the author has established that the use of artificial intelligence provides a number of useful tools and advantages in evaluating evidence and reasoning a court decision. Thus, it has been determined that the analysis of large amounts of data can help identify patterns and trends in law enforcement, and certain software can influence the prediction of risks and the identification of effective strategies for responding to them.

In addition, the author identifies a number of serious challenges and risks, associated with the use of artificial intelligence technologies in criminal proceedings: protection of personal data, transparency and clarity of artificial intelligence algorithms, etc. According to the study, it is established that the use of artificial intelligence in the process of reasoning court decisions is possible subject to the development and implementation of effective legal mechanisms, which will allow coordinating and regulating this process. Also, the implementation of relevant changes to the criminal justice system of Ukraine should be carried out with a balanced and scientifically sound approach that allows weighing the potential risks and benefits and developing recommendations for the proper practical and ethical use of artificial intelligence technologies

Place and application of the new Law "On Administrative Procedure" in the regulation of public e-services

Natalia Khliborob — Mon, 15 Apr 2024 00:00:00 +0300

The article is dedicated to the analysis of the place and application of the new Law "On Administrative Procedure" in regulating public electronic services in Ukraine. Enacted on December 15, 2023, the Law aims to establish a system of unified, understandable, and transparent interaction between public authorities and citizens and businesses. The article examines the main provisions of the Law, focusing on the principles of administrative procedure and norms regulating the resolution of administrative matters using electronic digital technologies. Based on the analysis of legislation texts, comparative analysis, and consideration of practical aspects of the new law's implementation, the conclusion is drawn regarding the importance of applying its norms to the sphere of public services, including those provided through digital technologies. It is found that the Law of Ukraine "On Administrative Procedure" sets general standards for administrative procedure ensuring the observance of rights of individuals and legal entities in relations with administrative authorities, regardless of whether such interaction occurs through physical or electronic channels. Special legislation may define the specifics of providing certain types of public services, but the general standards of the Law of Ukraine "On Administrative Procedure" must be adhered to. The article also highlights the main directions for further research and possible directions for further development of legislation in this area. The application of the provisions of the Law of Ukraine "On Administrative Procedure" allows not just to copy the logic of the paper world into digital services, but to develop innovative approaches. This means that the right to participate in the administrative process can be implemented through online offices, the possibility to submit documents in electronic format, support for communication through digital channels and the creation of additional functions that complement the main service