Anton Chub

The article examines European standards for access to tax information within the mechanism for the enforcement of creditor claims. Approaches to ensuring a balance between the creditor's right to effective enforcement of a court decision and the debtor's right to the protection of confidential information and personal data are analysed. The role of tax information in determining the debtor's financial status and ensuring the effectiveness of enforcement proceedings is defined. A comparative analysis of selected European models of access to information on a debtor's assets is carried out, and the influence of the case law of the European Court of Human Rights, the Convention for the Protection of Human Rights and Fundamental Freedoms, and the General Data Protection Regulation (GDPR) on the formation of relevant legal approaches is examined. A classification of European standards for access to tax information into substantive, procedural, information-technological and human rights standards is proposed. The directions for improving Ukrainian legislation in the field of information exchange between tax authorities and enforcement bodies are substantiated, taking into account European experience. It is concluded that ensuring appropriate access to tax information while complying with the principles of legality, proportionality and protection of the right to privacy constitutes an important prerequisite for enhancing the effectiveness of creditor claims enforcement mechanisms and harmonising national legislation with European standards.

This article examines the problematic aspects of protecting certain taxpayer rights in the exchange of tax information with the competent authorities of other countries. It is argued that Ukraine's increased exchange of tax information with other countries has raised the issue of ensuring the protection of taxpayers' rights, in particular, the right to confidentiality of tax information, which is protected by law. It has been established that international legal instruments regulating the international exchange of tax information with the competent authorities of foreign countries attach paramount importance to the protection of those taxpayer rights that are at risk of being violated in these legal relationships. An analysis of these instruments indicates that certain such rights are already directly protected by international law, while the legal regulation of other rights is left to domestic legislation. It has been established that Ukrainian law does not contain any provisions requiring that a taxpayer be notified in advance of the transfer of tax information concerning them to the tax authorities of another country. The proposals put forward in academic literature regarding the establishment of an obligation for the competent tax authority of Ukraine to notify the taxpayer of a request received from a competent authority of a foreign state for the provision of tax information concerning the taxpayer, and the establishment of the taxpayer's right to challenge the transfer of certain tax information to the competent authorities of foreign countries, have been supported. It is proposed to provide taxpayers with the right, within a certain period from the moment they receive notification of a request for tax information regarding them to a foreign state, to submit objections to the transfer of such information to the State Tax Service of Ukraine as the competent authority, which must be reviewed by the Head of the State Tax Service of Ukraine or his deputy. It is also proposed to strengthen the protection of taxpayers' rights when they appeal decisions of tax authorities made based on the results of the use of tax information received from the competent authorities of foreign states.

Стаття присвячена дослідженню питань контролю й нагляду у сфері стандартизації та їх особливостей. Визначено, що особливості державного контролю у сфері стандартизації в Україні обумовлюються правовим становищем національного органу стандартизації. Таким органом є Державне підприємство «Український науково-дослідний і навчальний центр проблем стандартизації, сертифікації та якості» (далі – ДП «УкрНДНЦ»), до повноважень якого належить організація та координація діяльності щодо розроблення, прийняття, перевірки, перегляду, скасування національних стандартів, підготовка та затвердження програми робіт з національної стандартизації тощо. Встановлено, що державний контроль у сфері стандартизації здійснює Міністерство економіки, довкілля та сільського господарства України. Цей контроль має подвійну правову природу. З одного боку, він полягає в контролювальних повноваженнях зазначеного міністерства щодо ДП «УкрНДНЦ» як уповноваженого державою власника щодо належного їй майна, з іншого – полягає у виконанні профільним міністерством виключно контрольних повноважень у стандартизації як певній сфері правовідносин. Досліджено особливості державного контролю у сфері стандартизації, які полягають у тому, що він: 1) має свої особливості за предметною сферою діяльності; 2) є контролем з боку виконавчої влади; 3) є відомчим контролем; 4) має підконтрольним об’єктом дотриманням ДП «УкрНДНЦ» як національним органом стандартизації процедур у сфері стандартизації; 5) формами свого здійснення має погодження, проведення перевірки, скасування акта тощо; 6) за часом його проведення буває як попереднім, так і остаточним; 7) має свої особливості щодо напрямів втручання в діяльність ДП «УкрНДНЦ». Нагляд у сфері стандартизації в Україні здійснюється, зокрема, спеціально створеним наглядовим органом у сфері стандартизації зі складною правовою природою – Керівною радою ДП «УкрНДНЦ». Проведений аналіз правового становища Керівної ради встановив певну її схожість з наглядовими радами, що створюються в господарських товариствах. Відмінність між ними полягає в тому, що Керівна рада є органом нагляду, тоді як наглядові ради є органом контролю. Схожість полягає в тому, що в широкому своєму функціональному призначенні як Керівна рада, так і наглядові ради є органами забезпечення балансу інтересів.

This article examines the problematic aspects of the legal mechanism for environmental standardisation in Ukraine and its constituent elements. It is established that the concept, characteristics and substance of the legal mechanism for environmental standardisation are determined by such concepts and their characteristics as 'legal mechanism' and 'environmental standardisation'. Taking these concepts into account, it is proposed that the legal mechanism for environmental standardisation be understood as a system of legal instruments, by means of which a legal influence is exerted on social relations arising in the process of standardisation – an activity consisting in the establishment of provisions for general and repeated use concerning existing or potential challenges, and aimed at achieving an optimal degree of order in the field of environmental protection, ensuring environmental safety, the rational use of natural resources, and so on. The study examines specific elements of the legal mechanism for environmental standardisation that most fully define its characteristics – regulatory acts and legal norms in the field of environmental standardisation, the participants in the legal mechanism for environmental standardisation, and legal relationships in the field of environmental standardisation. It has been established that a shortcoming of the Law of Ukraine 'On Standardisation', as the primary regulatory act in the field of environmental standardisation, is that it does not define the specific nature of environmental standardisation as one of the most important types of standardisations, which requires separate legal regulation at least at the level of a single article of such a regulatory act. In examining the participants in the legal mechanism of environmental standardisation, attention is drawn to the fact that these also include the Verkhovna Rada of Ukraine as the sole legislative body in Ukraine, the President of Ukraine and the Cabinet of Ministers of Ukraine, all of whom are vested with significant powers in the field of standardisation in general and environmental standardisation in particular. In the study of legal relationships in the field of environmental standardisation, the view was expressed that the assertion regarding the procedural nature of legal relationships in this field is debatable. They are not procedural but rather procedural in nature.

This article examines specific issues relating to the interaction between the Economic Security Bureau of Ukraine and the prosecutor's office. It is concluded that the issue of cooperation between these bodies remains outside the scope of the laws governing the specific aspects of their activities. In this regard, it is proposed to amend the Law of Ukraine 'On the Economic Security Bureau of Ukraine' by including, in Article 7, a separate section setting out the specific aspects of cooperation between the Economic Security Bureau of Ukraine and the prosecutor's office. It is argued that the issue of cooperation between the Economic Security Bureau of Ukraine and the prosecutor's office can be most comprehensively examined through the specific features of their interaction in both procedural and non-procedural contexts. Given that the prosecutor's office organizes and provides procedural oversight of the pre-trial investigation conducted by the Economic Security Bureau of Ukraine, and also resolves other matters in accordance with the law during criminal proceedings, as well as supervising covert and other investigative and search operations carried out by the Economic Security Bureau of Ukraine, their interaction in this context should be regarded as falling within the sphere of criminal procedure. The extra-procedural sphere of interaction between the Economic Security Bureau of Ukraine and the prosecutor's office consists in the performance of other tasks by these bodies outside the scope of criminal proceedings. When examining the issue of cooperation between the Economic Security Bureau of Ukraine and the prosecutor's office, the role of the prosecutor's office in coordinating the activities of the Economic Security Bureau of Ukraine and other law enforcement agencies in the fight against economic crime is of particular importance. Such coordination is of paramount importance given the de facto absence in Ukraine of a single body that would be fully responsible for detecting and investigating economic crimes. It has also been established that there is a problem of mistrust between the Economic Security Bureau of Ukraine and the prosecutor's office, the essence of which lies in the possible breach of confidentiality and the secrecy of pre-trial investigations by prosecutors whilst the Bureau's detectives are exercising their powers. It has been concluded that a practical solution to this problem is possible by developing even closer cooperation between the Bureau and the prosecutor's office, which should result in the development of joint procedures for protecting the relevant information.

This article examines the issue of professional self-governance in law enforcement agencies, using the Prosecutor's Office and the Economic Security Bureau of Ukraine as examples. It is noted that, in the legal professions, the professions of judge, prosecutor, attorney, notary, private enforcement officer, and arbitration administrator are currently covered by professional self-governance. However, when examining professions within law enforcement agencies, some are covered by professional self-regulation, while others are not. In this regard, the issue of professional self-governance in law enforcement agencies in general, as well as the possibility of introducing professional self-governance in those law enforcement agencies that are not currently covered by it, has been raised for academic discussion. It is proposed to conduct a study using the example of a comparative analysis of the Economic Security Bureau of Ukraine and prosecutorial self-governance. This article examines the characteristics of prosecutorial self-governance as a basis for studying specific aspects of management within the Economic Security Bureau of Ukraine. It also examines the specific features of management at the Economic Security Bureau of Ukraine. The study concludes that within this management structure, there is a whole series of specially created collegial bodies that prevent the Director of the Economic Security Bureau and the heads of territorial offices and divisions of the Bureau's central apparatus from exercising managerial authority on an autonomous basis. In fact, a model of external personnel management and control has been implemented in the management of the Economic Security Bureau. The author suggests that some of the powers of these bodies could be transferred to professional self-governing bodies within the Economic Security Bureau of Ukraine, should such bodies be established. It was also concluded that, as in the Prosecutor's Office, threats to the independence of the Bureau's investigators may arise within the Economic Security Bureau of Ukraine. The protection of the independence of Economic Security Bureau of Ukraine employees could also be entrusted to professional self-governing bodies within the Economic Security Bureau of Ukraine. These bodies could also be tasked with resolving the issue of approving the Code of Professional Ethics for employees of the Economic Security Bureau of Ukraine. A general conclusion was reached regarding the possibility of implementing professional self-governance within the Economic Security Bureau of Ukraine and, more broadly, in other law enforcement agencies.

This article provides a comprehensive analysis of the legal and economic aspects of the relocation of healthcare enterprises in Ukraine under martial law and assesses state policy on promoting competition in the markets for medical services. It examines the legal framework governing the relocation of medical facilities, pharmaceutical enterprises and laboratories from front-line areas to safer regions, together with the specific legal barriers involved: licensing, compliance with GMP standards and the deferral of staff. The mechanisms for state aid to relocated enterprises – transport compensation, grants, preferential lending and property leasing – are analysed in the context of the Law of Ukraine "On State Aid to Business Entities". It has been established that the current system requires improvement in terms of ensuring non-discriminatory access to resources for private providers. Ways of harmonising national legislation with EU rules on state aid in the healthcare sector have been proposed. Particular attention has been paid to clarifying the dual role of municipal non-profit enterprises, which simultaneously operate within the Medical Guarantees Programme on the basis of solidarity and provide fee-based commercial services in direct competition with the private sector. The specific features of the legal regulation of preferential property leases at a rate of 1 hryvnia per square metre, which creates selective advantages and risks of cross-subsidisation, have been examined. Based on an analysis of the case law of the Court of Justice of the European Union in the FENIN and Dôvera cases, it has been demonstrated that there are no signs of economic activity in the core funding of public hospitals through the National Health Service of Ukraine. Ways of adapting Ukrainian legislation to the requirements of the Association Agreement have been proposed through transparent cost accounting, the balancing test and the formalisation of services of general economic interest (SGEI).

This article examines the legal aspects of ensuring economic competition and economic security for healthcare facilities in the context of their relocation. It analyses the current Ukrainian legislation governing the relocation of healthcare facilities and the formation of a viable network, as well as the regulatory acts that define the procedure for financing healthcare services and exercising state control over the concentration of economic entities. Gaps have been identified in the legal regulation of the balance between the state's interest in ensuring the accessibility of healthcare services and the principles of free competition. The need to improve mechanisms for state control over the concentration of healthcare facilities, taking into account the specific nature of the healthcare market and the state of martial law, has been substantiated. Ways of optimising legal regulation have been proposed with a view to ensuring the economic security of healthcare institutions during their relocation and merger. Particular attention is paid to the system of healthcare funding as a fundamental element in ensuring the economic security of hospitals. The legislative provisions governing the implementation of the state guarantee scheme – which serves as the main financial instrument for both evacuated and local healthcare institutions – are analysed. It is demonstrated that a stable redistribution of capital prevents the bankruptcy of relocated enterprises. Balancing the state's interest in preserving infrastructure with the market principles of free competition requires the immediate resolution of identified legal conflicts.

Introduction. In current conditions characterized by the rapid digitalization of society and the development of information and communication technologies, new challenges arising before the legal system are analyzed, in particular regarding the mechanisms of legal liability for offenses committed in the Internet space. The relevance of this topic is determined by the growing complexity of traditional models of legal regulation, which often do not correspond to the dynamic and decentralized nature of the digital environment, providing new opportunities for criminal activity. The purpose of the paper is to form a comprehensive scientific understanding of the legal mechanisms of legal liability in cyberspace based on the analysis of foreign doctrines. Results. In the study, the views of such authors as E. Katsch, D. Post, S. Brenner, A. Stein and S. Haven were studied, who express unique considerations regarding legal liability for offenses committed in the Internet space. It was found that the Internet, limited only by conditional borders, allows offenders to avoid jurisdictional norms, making their identification difficult. The constant growth of the number of automated actions on the Internet confirms the need to adapt legal norms to the conditions of the new digital environment. The specifics of offenses in cyberspace, which often occur without physical contact between subjects, are studied. It is noted that such offenses are mostly automated, which significantly increases the level of threat to society and requires new regulatory approaches. The need to integrate national legislation with international standards is also analyzed, in particular in the context of the Budapest Convention, which promotes the establishment of common norms and mechanisms of liability for cybercrimes. Conclusions. The studied positions of foreign authors reveal significant differences with domestic research, which emphasizes the need for a further integrative approach to legal mechanisms of liability. The importance of pluralism of foreign concepts and their adaptation to the domestic context is emphasized.

The scientific article examines the state of regulatory support for the functioning of the Internet, which is characterized by the lack of a single legal position in national and international law. The analysis conducted indicates the activity of discussions on the feasibility and limits of legal regulation of Internet relations. The article indicates that the documents regulating this area do not yet provide exhaustive definitions and do not eliminate contradictions in the legal field. The contribution of both international and Ukrainian scientists to the study of regulatory regulation of the Internet is analyzed. Among the main authors, using the example of the international scientific community, such scientists as D. Boyd, L. Lessig, J. Zittrain and others are highlighted, covering a wide range of aspects of legal regulation. The article focuses on the definition of the term "Internet" in the US Children's Interactive Safety Act of 1998, as well as on the historical transformation of this definition in Ukrainian legislation. The influence of international organizations such as ICANN, IANA, and IGF on the formation of the Internet governance system is studied. We analyze how these organizations implement a multifaceted approach to the regulation and development of cyberspace infrastructure. In addition, the article highlights the importance of key regulatory and legal acts, in particular the Law of Ukraine “On Information Protection in Information and Communication Systems» and the Regulation on the Protection of Personal Data (GDPR) of the European Union. Their influence on the regulation of legal relations in the field of information technologies and personal data protection is studied, in particular regarding the creation of new legal mechanisms to ensure the rights and freedoms of the individual. The conclusions of the article emphasize that the issue of legal regulation of the Internet requires further scientific understanding and the formation of “soft law», which will be the optimal solution for ensuring the harmonization of international standards and the adaptation of national legislation to the new challenges of modernity. Thus, the article is a contribution to the development of theoretical and practical aspects of regulatory regulation in Ukraine and abroad.