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CONTROLLED FOREIGN COMPANIES (CFC/КІК): CONCEPT AND PRINCIPLES OF TAXATION

CONTROLLED FOREIGN COMPANIES (CFC/КІК): CONCEPT AND PRINCIPLES OF TAXATION

УДК 341. 1/8: 342.9                                                                                                                                                                                                  PDF

DOI 10.37566/2707-6849-2020-4(33)-9

 

                                                        

 

Viktor BAZOV

scientific consultant, The Supreme Court,Doctor of Law

 

CONTROLLED FOREIGN COMPANIES (CFC/КІК): CONCEPT AND PRINCIPLES OF TAXATION

The article is sanctified to the decision of concept and principles of taxation of the controlled foreign companies. Basic ideas that were fixed in basis of judicial doctrine of the controlled foreign companies are investigational.

It will be that an input in the tax law of rules of taxation of the controlled foreign companies is related to the necessity of implementation at national level of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». Marked, that with the aim of input of international standards of tax control for all participants of international trade, implementation of requirements of MLI of Convention and norms, envisaged by Plan of counteraction to practices of washing out of taxable base and leading out of profit from under taxation, reformation of institute of financial responsibility and improvement of procedure of administration of taxes and collections passed an act Verhovna Rada of Ukraine from January, 16, 2020 № 466, - IX «About making alteration  in the Internal revenue code of Ukraine  relating to perfection of administration of tax, removal technical and logical inconsistency in tax law», that envisage input rules : а) control after transfer pricing (Steps 8-10, 13); b) taxation of the controlled foreign companies (Step 3); c) limitation of charges is on financial operations with the constrained persons (Step 4); d) prevention by abuse with application of agreements on avoidance of double taxation (Step 5). Attention applies on that among unplanned earlier steps implementation not only of minimum standard of Plan of actions of BEPS is envisaged in this Law, id est four his steps, and realization of eight steps, in particular and to the step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)».

It is underlined that as an input of Plan of actions of BEPS is considered world tax revolution, implementation in the Internal revenue code of Ukraine of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)» will allow to provide additional receivabless in the State budget of Ukraine due to the increase of transparency of international transactions of subjects of menage. Marked, that the input of effective rules of taxation of the controlled foreign companies will prevent the use of aggressive charts of the tax planning, will assist the input of international standards of tax control for all participants of international trade, will perfect procedure of administration of taxes and collections, and also will assist the observance of principle of justice of taxation.

The mechanism of decision of spores and judicial practice are analysed in the field of legal relationships, foreign companies related to taxation of controlled.

Keywords:international taxation, controlled foreign companies, principles of taxation, judicial practice.

References

1. The Constitution of Ukraine. URL: http: // zakon. work. gov. ua / laws / show / 995_015. [ukr.]

2. Multilateral Convention on the Implementation of Measures Relating to Tax Agreements, in order to counteract the erosion of the tax base and the withdrawal of profits from taxation. URL: http://zakon.rada.gov.ua/laws/show/376_001-16#Text. [ukr.]

3. Law of Ukraine of January 16, 2020 № 466-IX “On Amendments to the Tax Code of Ukraine to Improve Tax Administration, Eliminate Technical and Logical Inconsistencies in Tax Legislation”. URL: http: // zakon2. rada.gov.ua/laws/show/466-IX#Text. [ukr.]

4. Tax Code of Ukraine. URL: http://zakon2.rada.gov.ua/laws/show/2755-17. [ukr.]

5. Tax Code of Ukraine of December 2, 2010 № 2755-VI URL [Electronic resource]. - Access mode: http://zakon2.rada.gov.ua/laws/show/2755-17 (access date 05.10.2020). [ukr.]

6. Resolution of the Cabinet of Ministers of Ukraine dated 27.12.2017 №1045 On conducting operations to change the status (territory), compiling a list of items 39.2.1.2, codes 39.2.1, codes of articles 39.2.1.2. The Cabinet of Ministers of Ukraine of September 16, 2015. Document № 977 (as amended by separate resolutions of the Cabinet of Ministers of January 31, 2018 № 108): Resolutions of the Cabinet of Ministers of Ukraine of December 27, 2017 № 1045, doc. and from April 11, 2018 № 295). URL: http://zakon.rada.gov.ua/laws/show/1045-2017-p#Text. [ukr.]

THE SPECIAL CRIMINOLOGICAL MEASURES TO PREVENT CRIMES IN THE FIELD OF COPYRIGHT INFRINGEMENT ON THE INTERNET

THE SPECIAL CRIMINOLOGICAL MEASURES TO PREVENT CRIMES IN THE FIELD OF COPYRIGHT INFRINGEMENT ON THE INTERNET

УДК 347.78                                                                                                                                                                                                                     PDF

DOI 10.37566/2707-6849-2020-4(33)-8

Artem LISOVYI

chief specialist of the departmentconsideration of appeals and provision of public informationSecretariat of the Civil Court of Cassation, the Supreme Court

THE SPECIAL CRIMINOLOGICAL MEASURES TO PREVENT CRIMES IN THE FIELD OF COPYRIGHT INFRINGEMENT ON THE INTERNET

In this article author analyzes the term of ‘special criminological crime prevention’ and determines the main directions by which such crimes prevention is developed and realized.

Consideringthe fact that the existing in the Soviet Union times o the  system of crimes prevention in Ukraine was destroyed after the declaration of independence, the author emphasizes the necessity of building a new efficient and comprehensive system of crimes prevention in Ukraine, in which the methods on Internet crimes prevention should be reflected.

The author deems the problem of realization of special criminological crime prevention in the field of copyright as the cornerstone of the overall process of crimes combating, prevention of committing copyright crimes and enhancement of criminality in Ukraine. This idea is reflected among scientific environment, in particular such scientists as A.A. Lomakina, Y.Y. Fedorishena, O.V. Novikov, M.V. Boruta, I.M. Romanyuk, B.M. Krivolapov and other have been investigated the same legal problem.

The author defines the law enforcement agency within the Ministry of Internal Affairs of Ukraine dedicated to combating cyber crime, including the prevention, combating and investigation of Internet copyright crimes – the department of Cyber Police of Ukraine. The author points out that the main tasks of this department include: implementation of the state policy in the sphere of combating cybercrime, early informing of the population on the emergence of new cybercriminals, implementation of software for the systematization of cybercidents.

The author emphasizes that the role of the local government bodies couldn’t be overestimated in the building of national crimes prevention system because making of effective decisions subject to assistance to families, people with disabilities, the regulation of tariff and price policy and other, make the general atmosphere in society stable, that  helps to avoid new crimes commitments. The author emphasizes that the local government bodies have to carry out special criminological crime prevention activities.

In this article the author also proposes new special criminological crime prevention measures in the field of copyright which could be undertaken by relevant authorities, and also notes on the neccessity of the legal implementation of mechanisms for copyright protection on the Internet, which copyright owner can use personally to protect his works.

Keywords: special criminological crime prevention measures, Internet copyright crimes prevention, crimes prevention, Internet, ways to prevent Internet copyright crimes, development of new Internet copyright crimes prevention measures.

 

References

1. Golіna V. V., Golovkіn B. M., Valujs'ka M. YU.  ta іn. Krimіnologіya: pіdruchnik / za red. V.V.Golіni, B. M. Golovkіna.  Harkіv: Pravo, 2014.  440 p.[ukr.]

2. Golіna V. V. Zapobіgannya zlochinnostі (teorіya і praktika): navch. posіb. Harkіv: Nac. yurid. akad. Ukraini, 2011.  121 p. [ukr.]

3. Avanesov G. A. Kriminologiya i social'naya profilaktika. Moskva: Izd-vo Akademii MVD SSSR, 1980. 526 p.[russ.]

4. Velikij tlumachnij slovnik suchasnoi ukrains'koi movi (z dod., dopov. ta SD) / uklad. і gol. red. V. T. Busel. Kiev; Іrpіn': VTF “Perun”, 2009. 1736 p. [ukr.]

5. Krimіnal'nij procesual'nij kodeks Ukraini: kodeks vіd 13.04.2012, redakcіya vіd 12.05.2016. URL: http://zakon3.rada.gov.ua/laws/show/4651-17 [ukr.]

6. Ofіcіjnij sajt kіberpolіcіi Ukraini. URL: https://cyberpolice.gov.ua/[ukr.]

7. Sheremet O. S. Napryami roboti organіv mіscevogo samovryaduvannya v protidіi zlochinnostі: dosvіd іnozemnih derzhav. Pravo ta derzhavne upravlіnnya. 2015. № 1. P. 57–60. URL: http://irbis-nbuv.gov.ua/cgi-bin/irbis_nbuv/cgiirbis_64.exe?C21COM=2&I21DBN=UJRN&P21DBN=UJRN&IMAGE_FILE_DOWNLOAD=1&Image_file_name=PDF/Ptdu_2015_1_14.pdf. [ukr.]

8. Sheremet O. S. Rol' organіv mіscevogo samovryaduvannya v kadrovomu zabezpechennі pravoohoronnih organіv ta zapobіgannі zlochinam. Derzhava ta regіoni. Serіya: Pravo. 2015. № 1. P. 71–74. URL: http://irbis-nbuv.gov.ua/cgi- bin/irbis_nbuv/cgiirbis_64.exe?C21COM=2&I21DBN=UJRN&P21DBN=UJRN&IMAGE_FILE_DOWNLOAD=1&Image_file_name=PDF/Ptdu_2015_1_14.pdf. [ukr.]

9. Sheremet O. S. Formuvannya socіal'nih cіnnostej yak zavdannya organіv mіscevogo samovryaduvannya u protidіi zlochinnostі. Yuridichna nauka. 2017. № 2. P. 154–168. URL: http://www.irbis-nbuv.gov.ua/cgi-bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR=20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21P03=FILA=&2_S21STR=jnn_2017_2_12. [ukr.]

10. Sheremet O. S. Organi mіscevogo samovryaduvannya yak sub’ekt zapobіgannya zlochinam: avtoref. dis. .. d-ra yurid. nauk: 12.00.08 / HNUVS.Harkіv, 2018. 35 p. [ukr.]

11. Usual weekly earnings of wage and salary workers first quarter 2017. Bureau of Labor Statistics. U.S. Department of Labor. April 18, 2017. Retrieved. 7 August 2020. URL: https://www.bls.gov/news.release/archives/wkyeng_04192016.htm [engl.]

12. Serednya zarplata ukraincіv za rіk zbіl'shilasya na 1200 griven': skіl'ki zaroblyaemo (іnfografіka). URL: https://www.unian.ua/economics/finance/zarplata-v-ukrajini-serednya-zarplata-ukrajinciv-za-rik-zbilshilasya-na-1200-griven-novini-ukrajina-10976738.html [ukr.]

13. Novіkov O. V. Krimіnologіchna harakteristika ta zapobіgannya zlochinnostі u sferі іntelektual'noi vlasnostі: dis. na zdobuttya nauk. stup. kand. yurid. nauk 12 (08). P. 187. URL: http://criminology.nlu.edu.ua/wp-content/uploads/2019/09/Novikov.pdf [ukr.]

14. Kudryavceva S. P., Kolos V. V. Mizhnarodna informaciya:  Navchal'nij posіbnik. Kyiv: Vidavnichij Dіm “Slovo”, 2005.  400 p.    URL:  http://buklib.net/books/ 21985/[ukr.]

15. Zhuravel' V. A. Krimіnalіstichnі metodiki: suchasnі naukovі koncepcіi: monogr. Harkіv: Apostіl', 2012.  304 p. [ukr.]

16. Tereshchenko B. L. Intellektual'noe pіratstvo v Rossijskoj Federacii. Vestnik MVD RF. 1997. № 6.  P. 62–66. [russ.]

 

 

 

 

 

DIFFERENTIATION OF CRIMINAL RESPONSIBILITY OF PERSONS UNDER AGE

DIFFERENTIATION OF CRIMINAL RESPONSIBILITY OF PERSONS UNDER AGE

УДК 343.22                                                                                                                                                                                  PDF

DOI 10.37566/2707-6849-2020-4(33)-6

 

Nataliia ANTONIUK

Judge, the Supreme Court, Candidate of Law, Associate Professor

 

DIFFERENTIATION OF CRIMINAL RESPONSIBILITY                      OF PERSONS UNDER AGE

Differentiation of criminal responsibility of people underage is built based on decreasing of number of punishments which can be imposed on them, and decreasing the duration of these punishments. The feature of person underage also has an impact on peculiarities of exemption from criminal responsibility or punishment, on shortening the terms (statute limitation, criminal record etc.), on possibility of application of certain methods of influence under the Criminal code of Ukraine.

Though, sanctions of the norms of the Special part of the Criminal Code are initially constructed to be applied to criminals older than 18 years. That’s why when norms concerning responsibility of a person underage are applied on sanctions of the Special part of the Code, the situations objecting to the primary idea of the legislator (to mitigate the punishment) occur. For instance, if the sanction contains several alternative punishments the court can`t impose some of them on the criminal underage due to normative restrictions. That’s why the judge sometimes is obliged to impose the most strict punishment, as the only one able for being imposed. Moreover, sometimes the court can`t impose any of the punishments, cause all of them can`t be applied to those younger than 18. The algorithm of mitigating punishment for criminals underage, proposed by the legislator, has lots of shortcomings. Sometimes the court has no choice but to impose absolutely defined punishment.

Differentiation of criminal responsibility between different groups of people underage is imperfect as well. That’s why, it is necessary to widen the quantity of punishments, and decrease their borders proportionally in such a way, that differentiation of criminal responsibility among groups of people under 18 occurs.

Punishments, which can be imposed by the court on persons underage must be restricted in proportional numbers, not absolute.  It is reasonable to decrease by 20% for the age group of 16-17 years old and by 30% for the age group of 14-15 years old the upper limit of punishment, which is imposed on persons underage.  These provisions must be applied while imposing either the main most strict punishment or alternative less strict main punishments and additional punishments.

Keywords: differentiation of criminal responsibility, person underage, punishment, age category.

 

References

  1. 1.                 Criminal Procedural Code of Ukraine of April 5, 2001 as of April 20, 2020 / The Verkhovna Rada of Ukraine. - 2001. URL: https://zakon.rada.gov.ua/laws/show/2341-14 (access date: 20.04.2020).  [ukr.]
  2. 2.                 Kruglikov L. L., Vasil'evskij A. V. (2002) Differenciacija otvetstvennosti v ugolovnom prave. SPb.: Izdatel'stvo «Juridicheskij centr Press», P. 300. [russ.]
  3. 3.                 Orlovska N. A. Aktualni problemy kryminalno-pravovoi dyferentsiatsii viku. Naukovyi visnyk Mizhnarodnoho humanitarnoho universytetu. Ser.:Iurysprudentsiia. 2014, 9, P. 181–184. [ukr.]
  4. 4.                 Honchar T. O. (2005) Nepovnolitnii yak subiekt vidpovidalnosti za kryminalnym pravom Ukrainy. Ph.D. thesis. Odesa, 20. [ukr.]
  5. 5.                 Holoviichuk L. Osoblyvosti kryminalnoi vidpovidalnosti nepovnolitnikh. Pidpryiemnytstvo, hospodarstvo i pravo. 2019, 3, P. 263–267. [ukr.]
  6. 6.                 Mankovskyi L. K. Varianty pryznachennia nepovnolitnomu bilsh miakoho pokarannia, nizh peredbacheno zakonom. Yurydychna nauka. 2014, 5, P. 93–102. [ukr.]
  7. 7.                 Berezovska N. L. Pryznachennia pokaran nepovnolitnim z urakhuvanniam stupenia tiazhkosti zlochynu. Naukovyi visnyk Mizhnarodnoho humanitarnoho universytetu. Ser.:Iurysprudentsiia. 2014, №8, P. 228–230. [ukr.]
  8. 8.                 Kalmykov D. O. Dyvnyi humanizm ukrainskoho zakonodavtsia abo Problemy pryznachennia kryminalnoho pokarannia okremym katehoriiam vynnykh. Yurydychnyi visnyk Ukrainy. 2011. № 33 (841).  20–26 august.  P. 5; № 34 (842).  27 august – 2 september.  P. 5.  Retrievedfromhttps://pravo.org.ua/ua/news/5253[ukr.]
  9. 9.                 Antoniuk  N. O. Dyferentsiatsiia kryminalnoi vidpovidalnosti pid chas pryznachennia pokarannia za nezakinchenyi zlochyn.  Naukovi zapysky Instytutu zakonodavstva Verkhovnoi Rady Ukrainy. 2020, 2,P. 55–61. [ukr.]
  10. 10.             Kuzmenko O. V. Prymusovi zakhody vykhovnoho kharakteru yak instytut kryminalnoho prava Ukrainy. Visnyk Natsionalnoho tekhnichnoho universytetu «KhPI» Seriia: Aktualni problemy rozvytku ukrainskoho suspilstva. 2018, 4, 7–22. URL: http://nbuv.gov.ua/UJRN/vcpiakc_2018_4_5 [ukr.]
  11. 11.             Criminal Justice Act.(2003).Retrieved from https://www.legislation.gov.uk/ukpga/2003/44/part/12/chapter/5/crossheading/life-sentences. [ukr.]

 

 

CRIMINOLOGICAL ANALYSIS OF BULLYING, ITS TYPES, SIGNS AND METHODS OF PREVENTION

CRIMINOLOGICAL ANALYSIS OF BULLYING, ITS TYPES, SIGNS AND METHODS OF PREVENTION

 

УДК 343.9                                                                                                                                                                                                      PDF

DOI 10.37566/2707-6849-2020-4(33)-7

 

Nataliia KRUSIR

Leading expert, the department documentary support Commercial court,   the Nikolaev area

CRIMINOLOGICAL ANALYSIS OF BULLYING, ITS TYPES, SIGNS AND METHODS OF PREVENTION

 

The article is devoted to the study of the criminological side of such a phenomenon as bullying, its concepts, signs and types. The historical development of the study of the concept of «bullying» is traced. The research of various scientists in the field of studying such a phenomenon as bullying is analyzed. The relationship between bullying and other forms of violent behavior is investigated. The main determinants that contribute to such actions are analyzed.

One of the types of bullying is considered - cyberbullying, which is a form of aggressive, conflict behavior of a systematic nature, carried out using modern information and telecommunications. Lists the types of cyberbullying that occur in cyberspace, as well as the types of behavior that are characteristic of this phenomenon.

The consequences of bullying are described and actions in bullying are compared with actions that qualify under Article 120 «Inducing to suicide» of the Criminal Code of Ukraine and Article 128 «Torture» of the Criminal Code of Ukraine. Discloses a concept such as «Bulicide». Emphasis is placed on the problem of preventing and combating bullying in Ukraine.

The  Laws  of  Ukraine  “On  Amendments  to  Certain  Legislative  Acts  of  Ukraine  on Countering Bullying (Harassment)” and “On Education” are analyzed to identify actions that qualify as bullying. The administrative responsibility provided for commission of these actions is specified.

To counteract and prevent such a negative phenomenon in Ukraine as bullying, it is proposed to improve the legislation that would clearly regulate this issue and strengthen the responsibility for bullying, as well as take measures to prevent this phenomenon at the national, special criminological and individual levels.

In addition, given the threat to human life and health, as well as the age of adolescents, who have recently become bullying, the common signs of bullying and torture, it is proposed to equate certain types of bullying to torture, and proposed consideration of criminal -legal liability for bullying, children who have reached 14 years.

The best ways to solve the problem of bullying are proposed, considering foreign experience.

Keywords: bullying, violence, cyberbullying, criminal liability, counteracting bullying, measures to prevent bullying.

 

 

References

  1. 1.        Zhebrova A. A.Bullying as a form of torture among minors. URL: http://www.nusta.edu.ua/wp-content/uploads/ / pdf[ukr.]
  2. 2.         Derkach L.M., Gorach L.V. The problem of bullying and shyness in the modern Ukrainian educational space: a cross-cultural aspect. International Scientific Bulletin. Issue 2 (18). Uzhhorod, 2018. pp. 48–59. [ukr.]
  3. 3.        Olweus D. Bulling at school: what we know what we can do /Olweus D. – Malden, M. A.: Blackwell Publishing, 1993. access mode: URL:http://onlinelibrary.wiley.com./doi/10.1002/pits.10114/abstract[engl.]
  4. 4.        Morozov O.A., Buld D.A., Borodaeva M.V.  Features of bullying and mobbing in Russia. Actual problems of aviation and cosmonautics.  2010. No. 6.  S.262–263[russ.]
  5. 5.        Dokukina T.V. Bullying – bullying at school. Office. site of the NGO «Belarusian Organization of Doctors». Access mode:URL:http://belasma.gippokrat.by/bottom_news_block/children/bulling-v-shkolah/index.htm[russ.]
  6. 6.        Law of Ukraine «On Education» in the wording of 16.01.2020 № 2145-VIII.URL:https://zakon.rada.gov.ua/laws/show/2145-19[ukr.]
  7. 7.        Ukrainian Institute for the Study of  Extremism. Research «Stop school terror. Prevention and counteraction to bullying». URL:http://uire.org.ua/wpcontent/uploads/2017/11/Doslidzhennya-buling.pdf[ukr.]
  8. 8.        Doktorovych M. School mobbing: content, factors and ways to overcome. Proceedings of the International scientific-practical conference: Childhood without violence: society, school and family to protect the rights of children / for ag. еd. рrof. O. Kikinezhdi.  Ternopil: Stereoart, 2014.  P.165–167. [ukr.]
  9. 9.         Korol A. Causes and consequences of bullying. URL:https://rescentre.org.ua/images/Uploads/Files/poperedzhenya_dl/buling_article.pdf;[ukr.]
  10. 10.   Criminal Code of Ukraine: Code of 05.04.2001. № 2341-III. Verkhovna Rada of Ukraine. URL: https://zakon.rada.gov.ua/laws/show/2341-14 [ukr.]
  11. 11.   Code of Ukraine on Administrative Offenses: Law of Ukraine as amended on 01.03.2020 № 80731-X. URL: https://zakon.rada.gov.ua [ukr.]

 

 

 

 

FEATURES OF THE IMPLEMENTATION OF DISCRETIONARY POWERS BY SUBJECTS OF POWER AND COURTS OF THE METHOD OF PROTECTION DURING ADMINISTRATIVE PROCEEDINGS

FEATURES OF THE IMPLEMENTATION OF DISCRETIONARY POWERS BY SUBJECTS OF POWER AND COURTS OF THE METHOD OF PROTECTION DURING ADMINISTRATIVE PROCEEDINGS

УДК 351.95                                                                                                                                                                                                  PDF

DOI 10.37566/2707-6849-2020-4(33)-5

 

OlenaGUBSKA

Judge, the Administrative Court of Cassation of the Supreme Court, coach of the National School of Judges of Ukraine, Doctor of Law, Associate Professor

 

FEATURES OF THE IMPLEMENTATION OF DISCRETIONARY POWERS BY SUBJECTS OF POWER AND COURTS OF THE METHOD OF PROTECTION DURING ADMINISTRATIVE PROCEEDINGS

This article aims to the study of discretionary powers of subjects of power and the courtof the method of protection during administrative proceedings. The article presents the concept of discretion, framework, the history of the emergence of the concept of discretionary powers and the consolidation of this concept not only in domestic legislation but also in international instrument.

The author claims that not all decision-making powers of the authorities are discretionary. Discretion is valid only when, within the framework of the law, a state body can independently (at its own discretion) choose one of several options for a specific legal decision. At the same time, the powers of state bodies are not discretionary, when there is only one lawful and legally justified variant of behavior of the subject of power.

It was noted that discretionary powers should be limited by the current legislations. Their unjustified expansion will contribute to illegal decisions, increase various negative phenomena, including abuse of power.

The article analyzes the numerical practice of the European Court of Human Rights, which enshrines the principle of prohibiting the intervention of the judiciary in the discretion of state authorities and substituting themselves for these bodies by making decisions on cases of legal entities or individuals. At the same time, it is emphasized that the Code of Administrative Judicial Procedure does not contain clear provisions that should guide the courts in determining the limits of judicial discretion. However, the court must be guided by the rules of substantive and procedural law, the principle of the rule of law. On one side, the court cannot exceed the limits of its intervention, but on the other side, its intervention must be effective and sufficient to ensure the implementation of the tasks of administrative proceeding and review of decision, action or inaction of the subject of power in accordance with the criteria of the Code of Administrative Judicial Procedure of Ukraine (section 2). Establishing the fact that the subject of power has the right to act in deciding at its discretion and compliance with the subject of the application of all the conditions prescribed by law to obtain a positive result affects the method chosen by court to protect individual rights.

Keywords: discretion, discretionary powers, limits of application, judicial control, exceeding of authority.

References

  1. 1.        Legal encyclopedia: in 6 volumes / editor: Yu. S. Shemshuchenko (chairman of the editor) and others.  Кyiv: Ukr. encyclical., 1998. Т. 2. 741 p. [ukr.]
  2. 2.        Grin A. A. Discretionary powers of the executive authorities of Ukraine and their implementation: Dissertation for the degree of Candidate of Law (Doctor of Philosophy) in the specialty 12.00.07 – Administrative law and process; finance law; information law / V. M. Koretsky Institute of State and Law of the National Academy of Sciences of Ukraine, Kyiv: 2019. [ukr.]
  3. 3.        Discretion. Russian-English dictionary / under common. led by A. I. Smirnitsky: URL: http://www.classes.ru/dictionary-russian-english-Smirnitsky-term-47953.htm (access date: 05.98.2017). [ukr.]
  4. 4.        Lagoda O. The main mistakes in the application of discretionary powers by officials of administrative bodies. Law of Ukraine. Legal journal. 2009. № 3. P. 86–89. [ukr.]
  5. 5.        On approval of the Methodology for conducting anti-corruption expertise. Order of the Ministry of Justice of Ukraine of 23 June 2010. № 1380/5. URL: https://zakon.rada.gov.ua/laws/show/v1380323-10#Text[ukr.]
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