Regarding Adaptation of the Ukrainian Legislation to the EU Acquis as Regards Related Rights

The article analyzes the state of legislative regulation of the institute of related rights, including retrospective review, in the context of its development within continental European law and the impact of the latter on the domestic copyright legislation. Given the parallel processes taking place today – the unification of copyright...

EU Law and its Impact on the Formation of Principles of the Stimulating Legal Regime of Economic Activities in Ukraine

The significant potential of the stimulating legal regime of economic activities in addressing key socio-economic development tasks of the state is noted. It is substantiated that the opportunities of the stimulating legal regime of economic activities are determined, on the one hand, by the coherence of legal norms that constitute its subst...

European transcordon provision services of electronic administrative services: legal status, general theoretical characteristics and prospects of development

The article examines the legal status, peculiarities and prospects of the implementation of the main European services in relation to the provision of cross-border electronic administrative services based on the generalization of the existing array of works of well-known domestic and foreign scientists and scholars on this issue. The content...

Comparative Characteristics of the Legal Framework for Taxation of Virtual Assets in Ukraine: Towards Their Legalization and Legislative Prospects

The rapid evolution of financial digital technologies promises to offer consumers greater access to quality services, but it also increases the demands on state regulators: who, on the one hand, want to facilitate this progress, and on the other hand, pay attention to the fiscal component of such aspirations. The purpose of the study is to a...

Legal problems caused by deficiencies in the tax legislation of Ukraine

The systemic disadvantage of taxation is the absence of state policy in the field of legal regulation of prices and the absence of a connection between prices and the value added of goods / services. In the Tax Code, there is no definition of value added, and the usual price is used to determine the tax base (by agreement of the parties to t...