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Bodies of self-organization of the population: getting taxes, paying taxes 人口的自组织机构:纳税
Q2 Social Sciences Pub Date : 2019-08-30 DOI: 10.26886/2524-101x.4.2019.2
N. Mishyna
Mishyna N. Bodies of self-organization of the population: getting taxes, paying taxes / N. Mishyna // Lex Portus : юрид. наук. журн. / редкол. : С. В. Ківалов (голов. ред. ради), Б. А. Кормич (голов. ред.), Т. В. Аверочкіна (наук. ред., відп. секр.) [та ін.] ; НУ "ОЮА", ГО "МА Святий Миколай". - Одеса : Видавничий дім «Гельветика», 2019. - № 4. – C. 28-41.
Mishyna N.人口自组织的机构:纳税/N.Mishyna//Lex Portus:律师。科学日志。/行:SWKivalov(前排),B。A.Cormich,T。W垂直(科学、保密等)[等];哦,哦,哦。敖德萨:Helvetica出版社,2019年。4号C.28-41。
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引用次数: 0
Legal peculiarities of carrying out a special operation in the sphere of customs affairs "Bastion" 在海关事务“堡垒”领域开展特别行动的法律特点
Q2 Social Sciences Pub Date : 2019-08-30 DOI: 10.26886/2524-101x.4.2019.4
O. Fedotov, S. Levchenko
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引用次数: 0
Organizational and legal implementation of customs control in the sea and river ports of Ukraine 乌克兰海港和河港海关管制的组织和法律实施
Q2 Social Sciences Pub Date : 2019-06-26 DOI: 10.26886/2524-101X.3.2019.3
Daria Bіlenets, Andrii R. Vorobchak
The article defines the legal basis for customs control at the sea and the river ports of Ukraine, points out the specifics of such control, which consists of the
该条款定义了乌克兰海港和河港海关管制的法律基础,指出了这种管制的具体内容,包括
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引用次数: 0
Parliamentary control over public finances as a type of financial control 议会对公共财政的控制是财政控制的一种
Q2 Social Sciences Pub Date : 2019-06-26 DOI: 10.26886/2524-101X.3.2019.5
U. Oleksii
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引用次数: 0
Witnesses and proof of violation in cases of customs rules: to the question of improving legal provision 证人和违反海关规则的证据:关于改进法律规定的问题
Q2 Social Sciences Pub Date : 2019-06-26 DOI: 10.26886/2524-101X.3.2019.4
O. Cherniavska
The article deals with issues related to the legal provision of proof in cases of violation of customs rules. The author notes that witnesses and proof are important in all types of legal process. It is noted that at present, there is no single definition of proof in the scientific literature. The plurality of developments in this field is noted and the most precise definitions are given. The author emphasizes the fact that the result of the case depends on the proper quarter and the correctness of the processing of witness; it depends on whether the person will be made answerable to legal liability; whether public interest will be protected. Therefore, the theory of witness is one of the most important in law science, including customs law. Two types of witnesses in cases of violation of customs rules are investigated: the protocol on violation of 51 LEX PORTUS No 3 (17)’2019 customs rules as an integrated source of witnesses and explanations of persons (a person who is prosecuted and witnesses of the violation of customs rules or persons, who know circumstances that are the subject to the establishment of in the case of violation of customs rules). The rules of drawing up protocols on violation of customs rules are considered. In particular, the persons who have the right to compile such protocols, their details and data, which it has to contain, shall determine the number of copies of a protocol. It is summarized that consideration of such types of witnesses in cases of violation of customs rules as a protocol on violation of customs rules and an explanation of a person prosecuted and witnesses in the violation of customs rules or persons who know circumstances that are the subject to the establishment in the case of violation of customs rules, has shown an adequate level of their legal support and regulation in the current legislation of Ukraine. The key words: witness, witnessing, violation of customs rules, the Customs Code of Ukraine, the improvement of legal provision. Докази та доказування мають велике значення в усіх видах юридичного процесу. Від їх належності та правильності оформлення залежить результат справи, що розглядається; залежить, чи буде особа притягнута до юридичної відповідальності; чи буде захищено суспільний інтерес. Тому теорія доказів є одним з найважливіших в правничій науці, зокрема й у митному праві. Цілковито обґрунтовано дослідники зазначають про те, що “наукові дослідження щодо правової природи доказів у митній справі спрямовано на пошук шляхів розв’язання наявних проблемних питань у цій сфері. Слід зазначити, що наукові напрацювання, які вказують на необхідність удосконалення відповідних норм митного законодавства й містять конкретні пропозиції щодо цього, не залишаються поза увагою суб’єктів законодавчої ініціативи” (Дуженко, 2014, с. 168). Достатньо “вузькій” тематиці доказів та доказування у справах про порушення митних правил присвячували свої розробки такі автори, як С.А. Дуженко, Д.В. Приймаченко, І.В. Соло
本文论述了违反海关规则案件的法律举证问题。作者指出,证人和证据在所有类型的法律程序中都很重要。值得注意的是,目前在科学文献中没有对证据的单一定义。注意到这一领域的许多发展,并给出了最精确的定义。作者强调,案件的结果取决于证人处理的恰当程度和正确性;这取决于该人是否会被追究法律责任;公众利益是否会得到保障。因此,证人理论是包括海关法在内的法学中最重要的理论之一。对违反海关规则案件中的两类证人进行了调查:关于违反51 LEX PORTUS第3(17)号2019年海关规则的议定书,作为证人和解释的综合来源的人(被起诉的人和违反海关规则的证人或知道在违反海关规则的情况下应成立的情节的人)。审议了关于违反海关规则的议定书的起草规则。特别是有权编制这种议定书的人,其详细资料和必须包含的数据,应决定议定书的副本数目。摘要指出,在违反海关规则的情况下,将这类证人作为一项关于违反海关规则的议定书和解释被起诉的人和违反海关规则的证人或知道在违反海关规则的情况下应予以确定的情况的人的考虑,在乌克兰现行立法中已显示出对这类证人的法律支持和规定的适当程度。关键词:证人,证人,违反海关规则,乌克兰海关法,法律规定的完善。Доказитадоказуваннямаютьвеликезначеннявусіхвидахюридичногопроцесу。Відїхналежностітаправильностіоформленнязалежитьрезультатсправ,ищорозглядається;залежить,чибудеособапритягнутадоюридичноївідповідальності;чи буде захищено суспільний інтерес。Томутеоріядоказівєоднимзнайважливішихвправничійнауці,зокремайумитномуправі。Цілковитообґрунтованодослідникизазначаютьпроте,щ”онауковідослідженнящодоправовоїприродидоказівумитнійсправіспрямованонапошукшляхіврозв”язаннянаявнихпроблемнихпитаньуційсфері。Слідзазначити,щонауковінапрацювання,яківказуютьнанеобхідністьудосконаленнявідповіднихнорммитногозаконодавстваймістятьконкретніпропозиціїщодоцього,незалишаютьсяпозаувагоюсубє“ктівзаконодавчоїініціативи”(Дуженко,2014年,с。168)。”Достатньовузькій”тематицідоказівтадоказуванняусправахпропорушеннямитнихправилприсвячувалисвоїрозробкитакіавтори,якСА。ДуженкоД。В。Приймаченко,ІВ。Солопова,уширшомуаспектітеоріядоказіввадміністративномупроцесідосліджуваласяДМ。Бахрахом,ІП。Голосніченком,ЄВ。СДодіним。В。Ківаловим та іншими。Їхпрацізаклаливагомепідґрунтяподальшихнауковихпошуківуцаринідоказуванняумитномуправі,відкрилишляхионовленняцьогоінститутутавизначилиосновнівекторимайбутніхрозвідокіоновленнюдіючогозаконодавства。Уційстаттібудепродовженонауковідослідженнящодозмінудіючомумитномузаконодавствізметоюудосконаленняправовогозабезпеченняінститутудоказування。
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引用次数: 0
The international standards of local democracy and transboundary cooperation: ways of development 地方民主的国际标准与跨界合作:发展之路
Q2 Social Sciences Pub Date : 2019-06-26 DOI: 10.26886/2524-101X.3.2019.6
Olena V. Moshak
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引用次数: 0
Special economic zones in the People’s Republic of China: the initial stages 中华人民共和国经济特区:起步阶段
Q2 Social Sciences Pub Date : 2019-06-26 DOI: 10.26886/2524-101X.3.2019.2
Shuibao Zhang
Shuibao Z. Special economic zones in the People’s Republic of China: the initial stages / Zhang Shuibao // Lex Portus : юрид. наук. журн. / редкол. : С. В. Ківалов (голов. ред. ради), Б. А. Кормич (голов. ред.), І. В. Сафін (заст. голов. ред.), Т. В. Аверочкіна (наук. ред., відп. секр.) [та ін.] ; НУ "ОЮА", ГО "МА Святий Миколай". - Одеса : Видавничий дім «Гельветика», 2019. - № 3. – C. 21 - 36.
水豹Z。中华人民共和国经济特区:起步阶段/张水豹//莱克斯·波图斯:陪审团。科学日志。/行:SWKivalov(前排),B。A.科米奇(规则一)W萨芬,T。W垂直(科学、保密等)[等];哦,哦,哦。敖德萨:Helvetica出版社,2019年。3号C.21-36。
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引用次数: 0
Attempt of annexation the Crimea and maritime administration: legal aspects of asymmetric response 吞并克里米亚的尝试与海事管理:不对称回应的法律方面
Q2 Social Sciences Pub Date : 2019-06-26 DOI: 10.26886/2524-101X.3.2019.1
B. Babin
Babin B. Attempt of annexation the Crimea and maritime administration: legal aspects of asymmetric response / B. Babin // Lex Portus : юрид. наук. журн. / редкол. : С. В. Ківалов (голов. ред. ради), Б. А. Кормич (голов. ред.), І. В. Сафін (заст. голов. ред.), Т. В. Аверочкіна (наук. ред., відп. секр.) [та ін.] ; НУ "ОЮА", ГО "МА Святий Миколай". - Одеса : Видавничий дім «Гельветика», 2019. - № 3. – C. 7-20.
巴宾B.吞并克里米亚的尝试和海事管理:不对称回应的法律方面/B.巴宾//Lex Portus:律师。科学日志。/行:SWKivalov(前排),B。A.科米奇(规则一)W萨芬,T。W垂直(科学、保密等)[等];哦,哦,哦。敖德萨:Helvetica出版社,2019年。3号C.7-20。
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引用次数: 1
Problematic aspects of implementing provisions of art. 325 of the Customs code of Ukraine 执行《乌克兰海关法典》第325条规定的问题方面
Q2 Social Sciences Pub Date : 2019-04-25 DOI: 10.26886/2524-101X.2.2019.6
Yuliia Semenchuk
This article is concerned with the study of legal uncertainties arising in practice when implementing provisions of article 325 of the Customs Code of Ukraine. It is stated that the issue of economic operators compensating for their expenses incurred in connection with the customs control forms unreasonably introduced by officials of income and fees bodies (including the same in response to the requirements of law enforcement agencies) has not been resolved yet. After all, the above provision of the Customs Code of Ukraine is not applied in practice, in connection with which business operators incurred and continue to incur unreasonable losses and significant, unforeseen expenditures. Among them are the costs of container equipment excess use; the costs of goods storage in ports (both using the storage capacity of ports, and by converting commercial road vehicles into “warehouses on wheels”); the costs of loading and unloading (this does not take into account even the fact that it is physically impossible to inspect some categories of cargo as such inspection requires opening and unloading of 100 percent packages while maintaining the cargo integrity and marketable condition, but the packaging of the goods is caused damage to say nothing of the cases where signs of damage to the goods are obvious, etc.). Attention is focused on the fact that the issue of introducing the mechanism of compulsory state insurance of financial liability for damage that may be caused to individuals and their property by unlawful decisions and action or failure to act by revenue and fees bodies or their officials in their duties performance remains open to date.
本条涉及研究在执行《乌克兰海关法》第325条规定时在实践中产生的法律不确定性。据指出,经济经营者赔偿其因收入和收费机构官员不合理地采用海关管制表格(包括应执法机构要求采用的表格)而产生的费用的问题尚未解决。毕竟,《乌克兰海关法》的上述规定在实践中并不适用,与之相关的是,企业经营者已经并将继续遭受不合理的损失和重大的、不可预见的支出。其中包括集装箱设备过度使用的成本;在港口储存货物的成本(既利用港口的储存能力,又将商业道路车辆转变为“轮式仓库”);装卸费用(这甚至没有考虑到这样一个事实,即在物理上不可能检查某些类别的货物,因为这种检查需要打开和卸载100%的包装,同时保持货物的完整性和市场状况,但货物的包装会造成损坏,更不用说货物损坏迹象明显的情况了,等等)重点关注的是,对税收和收费机构或其官员在履行职责时作出的非法决定和采取的行动或不采取行动可能对个人及其财产造成的损害,引入强制性国家经济责任保险机制的问题至今仍未解决。
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引用次数: 0
The legal regulation of the protection, conservation and use of dolphins as rare sea animals 保护、保存及使用海豚作为稀有海洋动物的法例
Q2 Social Sciences Pub Date : 2019-04-25 DOI: 10.26886/2524-101X.2.2019.4
D. Zhukova
The article is about the protection of marine animals as part of the marine environment and the regulation of their conservation in the World Ocean. The largest representatives of marine animals are marine mammals, among which we pay special attention to dolphins, which are included in the Red Book of Ukraine. Nowadays there is an extremely unfavorable situation in the field of protection of dolphins in the world, therefore there is a need to study features of the legal regulation of international and national protection and prevention of causing significant damage to dolphins in order to ensure their conservation and rational use. In addition, the article is devoted to the study of the legal regulation of administrative and criminal liability for violation of legislation in the field of the protection, conservation and rational use of dolphins. The characteristic and analysis of their protection are carried out with the help of international and national rules of law. The administrative and criminal responsibility for administrative offenses and crimes in the sphere of 59 LEX PORTUS No 2 (16)’2019 dolphin protection are determined, as well as the sanctions provided by the national legislation for their violation are considered. The universal international act, which provides for the legal protection of marine living resources, is the Convention on the Law of the Sea 1982 (United Nations). The special international agreement on the conservation of marine migratory species, including dolphins, is the Convention on the Conservation of Migratory Species of Wild Animals 1979. Also, there are different agreements on the protection of dolphins in the Black and Mediterranean seas, and others. The legal framework of Ukraine is also filled with codes, laws and regulations, which provides ensure the protection of such unique marine animals and provide for liability in case of non-compliance of such rules of law. The key words: protection, preservation, marine mammals, dolphins, liability. Питання правового забезпечення охорони, збереження та раціонального використання об’єктів морського тваринного світу традиційно перебувають під увагою юридичної науки. У цій розвідці мова йтиме про охорону морських тварин як частини морського середовища та регламентації їх збереження у Світовому океані. Серед морських тварин найбільшими представниками є морські ссавці, яких зараз на Землі налічується близько 128 видів (Макдональд, 2017). Наприкінці XIX – на початку XX ст. склалася вкрай несприятлива ситуація у сфері охорони морських ссавців. Це створювало загрозу існуванню окремих видів морської фауни: китів, морських свиней, тюленів і навіть дельфінів, велика частина з яких занесена до Червоної книги України. Тому виникає потреба у дослідженні особливостей нормативно-правового регулювання міжнародної та національної охорони і попередження заподіяння істотної шкоди дельфінам з метою забезпечення їх збереження та раціонального використання. Зазначена проблема досліджувалас
这篇文章是关于保护海洋动物作为海洋环境的一部分,以及在世界海洋中对其保护的监管。海洋动物最大的代表是海洋哺乳动物,其中我们特别关注海豚,它们被列入乌克兰红皮书。目前,世界上的海豚保护领域处于极其不利的境地,因此有必要研究国际和国家保护和防止对海豚造成重大损害的法律法规的特点,以确保海豚的保护和合理利用。此外,本文还专门研究了在保护、养护和合理利用海豚领域违反立法的行政和刑事责任的法律规定。在国际和国内法律规则的帮助下,对其保护的特点和分析。确定了59 LEX PORTUS No 2(16)'2019海豚保护范围内的行政违法和犯罪的行政和刑事责任,并考虑了国家立法对其违法行为的制裁。1982年《海洋法公约》(联合国)是规定对海洋生物资源进行法律保护的普遍国际法。1979年《养护野生动物移栖物种公约》是关于养护包括海豚在内的海洋移栖物种的特别国际协定。此外,关于保护黑海和地中海以及其他海域的海豚,也有不同的协议。乌克兰的法律框架也充满了法典、法律和条例,其中规定确保保护这些独特的海洋动物,并规定在不遵守这些法律规则的情况下承担责任。关键词:保护,保存,海洋哺乳动物,海豚,责任。海洋动物物品的法律保障、保护和合理使用传统上受制于法律科学。在这项研究中,它是关于保护海洋动物作为海洋环境的一部分,并规范它们在世界海洋中的保护。在海洋动物中,有海洋哺乳动物,目前地球上约有128种(McDonald,2017)。在19世纪末,在海洋哺乳动物保护领域出现了一个非常令人不快的局面。这对海洋动物个体的存在构成了威胁:鲸鱼、海猪、骡子甚至海豚,其中大多数都被列入了乌克兰红皮书。因此,有必要探讨国际和国家安全法规的特殊性,并防止对海豚造成重大损害,以确保它们得到保护合理使用。B.研究了这个问题。奶奶,奥。番茄,O。清洁科学家和其他一些科学家,但他们的发展还没有经过对目前提供安全的国际和国家规范的彻底研究,海豚的保护和合理利用以及违反其法律规范的行政和刑事责任。最后一个是为本研究确定的。1982年《联合国海洋法公约》(以下简称《公约》)是一项为海洋生物资源提供法律保护的普遍国际法。有几百个裁缝65,根据该法案,各国必须合作保护海洋哺乳动物种群和鲸鱼种群,
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引用次数: 0
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