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STANDARDIZATION IN THE FIELD OF ARCHIVAL AFFAIRS: INTERNATIONAL EXPERIENCE AND PROBLEMS OF HARMONIZATION IN UKRAINE 档案事务领域的标准化:国际经验与乌克兰协调的问题
Pub Date : 2021-01-01 DOI: 10.17721/2227-796x.2021.4.01
Liliia Popova, A. Khromov
The article is devoted to the study of standardization in the field of archival affairs and record keeping in the conditions of development of the world information space and digitalization of society. The aim of the article is to study the current national archival legislation, national standards in the field of archives and record keeping and identify the state and problems of harmonization of international standards in Ukraine in the development of global information space and digitalization of society. Methods. The theoretical and methodological basis of the study are the works of leading domestic and foreign scholars on harmonization and standardization in the field of archives and record keeping, legislation and regulations governing activities in this area. In the process of research general scientific and special legal methods of cognition were used. Among the general scientific methods used is the dialectical method, which is revealed using the methods of analysis and synthesis, ascent from simple to complex, from abstract to concrete, abstraction, idealization and formalization. Results. In recent years, Ukraine has followed international and European standardization rulesand procedures, as well as the direct implementation of international standards. At the sametime, the current state of standardization in the field of archives and record keeping in the contextof informatization and digitalization of society can be described as one that lags far behind theinternational. A number of standards in the field of archiving and record keeping are analyzed.As a result of research of theoretical and organizational-practical principles of harmonizationand standardization in the field of archives and record keeping in Ukraine, a number of problemsrelated to financial problems, low level of information-analytical and organizational support ofstandardization process, etc. It is concluded that the harmonization of international standards inthe field of archives and record keeping in Ukraine largely depends on optimizing the structure ofstate archives of Ukraine and, accordingly, their activities, which will increase the efficiency ofthe archival industry as a whole.Prospects for further research will be aimed at further studying the international experienceof standardization in the field of archives and record keeping, harmonization of internationalstandards into national practice, which will help increase the effectiveness of archival practice.
本文旨在探讨在世界信息空间和社会数字化发展的条件下,我国档案事务与记录规范化问题。本文的目的是研究当前乌克兰国家档案立法、档案和记录领域的国家标准,并找出乌克兰在全球信息空间和社会数字化发展中国际标准协调的现状和问题。方法。本研究的理论和方法基础是国内外主要学者关于档案和记录保存领域的协调和标准化、管理这一领域活动的立法和条例的著作。在研究过程中,运用了一般科学的认知方法和特殊的法律认知方法。在常用的科学方法中,辩证方法是通过分析和综合、由简单到复杂、由抽象到具体、抽象、理想化和形式化的方法来揭示的。结果。近年来,乌克兰一直遵循国际和欧洲的标准化规则和程序,并直接执行国际标准。与此同时,在社会信息化、数字化的背景下,我国档案记录规范化的现状与国际接轨还存在较大差距。分析了归档和记录领域的一些标准。通过对乌克兰档案和记录领域协调与标准化的理论和组织实践原则的研究,发现了与财务问题、标准化过程的信息分析和组织支持水平低等有关的一些问题。乌克兰档案和记录领域的国际标准的协调在很大程度上取决于优化乌克兰国家档案馆的结构,从而优化其活动,从而提高整个档案行业的效率。今后的研究方向是进一步研究档案与记录领域标准化的国际经验,使国际标准与国家实践相协调,从而提高档案工作的实效性。
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引用次数: 0
ELECTRONIC EVIDENCE IN THE ADMINISTRATIVE PROCEDURE IN UKRAINE IN THE LIGHT OF THE INFORMATIONAL APPROACH 电子证据在乌克兰行政程序中的信息化途径之光
Pub Date : 2020-09-17 DOI: 10.17721/2227-796x.2020.1.06
V. Budkevych
The purpose of the scientific paper is to develop solutions for the improvement of the electronicevidence sub-institute in the administrative procedure in Ukraine based on the informational approach. The methodological framework for the research is represented by theoretical advances in the field of procedural law, with an emphasis on the theory of evidence and proof, as well as computer forensics, information law and technical literature. Comparative and formal legal methods, structural-functional analysis, inductive and deductive reasoning have been used to conduct the research. As a result of the research the analysis of the current theoretical developments in the study of the interdisciplinary sub-institute of the electronic evidence has been conducted; scientific comparison between the “objective” (traditional to the domestic theory of proof) and “informational” approaches to the definition of electronic evidence has been carried out; main theoretical and practical issues, arising from the application of different approaches to the perception of electronic evidence have been discovered and propositions for legislative amendments were made. Key findings of the study are briefly summarized below. In determination of the concept and the essence of electronic evidence an optimal combination of both objective and informational approaches to the perception of the electronic evidence should be applied. Differentiation between the original and the copy of electronic evidence should not be abandoned, and it should be allowed for the court to substantiate its findings with the copies of the electronic evidence in specific cases. Particular amendments to the Code of Administrative Procedure of Ukraine should be made with respect to: the definition of the original and the copy of electronic evidence; legal regulation of particular issues concerned with the use of originals and copies of the electronic evidence when proving the factual circumstances of the case (as well as when rendering the final and interim decisions by the court and when using the special knowledge) – primarily, in compliance with technical standards, that have recently been approved in Ukraine, regulating certain issues on the processing of electronic digital evidence.
该科学论文的目的是基于信息化方法,为改进乌克兰行政程序中的电子证据分院制定解决方案。研究的方法框架以程序法领域的理论进展为代表,重点是证据和证明理论,以及计算机取证、信息法和技术文献。本文采用了比较法和形式法、结构功能分析法、归纳推理法和演绎推理法进行研究。在研究的基础上,对电子证据跨学科分支机构的理论发展现状进行了分析;对电子证据定义的“客观”(国内传统证明理论)和“信息”方法进行了科学比较;本文分析了电子证据认定方法的不同所带来的主要理论和实践问题,并提出了立法修改的建议。本研究的主要发现简述如下。在确定电子证据的概念和本质时,应采用客观与信息相结合的方法来看待电子证据。不应放弃对电子证据原件和副本的区分,并允许法院在具体案件中使用电子证据副本来证实其认定。应在以下方面对《乌克兰行政程序法》作出特别修订:电子证据的原件和副本的定义;在证明案件的事实情况时(以及在法院作出最终和临时决定时以及在使用专门知识时),对与使用电子证据的原件和副本有关的特定问题进行法律规定-主要是根据乌克兰最近批准的技术标准,规范有关处理电子数字证据的某些问题。
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引用次数: 0
LEGAL STATUS OF THE COURT SESSION SECRETARY IN CIVIL AND ADMINISTRATIVE PROCEEDINGS 法庭秘书在民事和行政诉讼中的法律地位
Pub Date : 2020-01-01 DOI: 10.17721/2227-796x.2020.4.05
K. Kutsenko
The scientific research is focused on the legal status of the court session secretary in civil and administrative proceedings. The purpose of the article is to determine specific features of the legal status of the court session secretary. The objective of the research is to develop recommendations for amending the current legislation to improve the legal status of the court session secretary. The methodological basis of the research constituted general scientific and special legal methods of cognition. The author has used the method of philosophical dialectics among the general scientific methods, which is revealed through the methods of analysis and synthesis, ascent from simple to complex, from abstract to concrete, modeling, abstraction, idealization and formalization. The special legal methods used in the research combine systemic, theoretical and legal, formal and dogmatic, comparative and legal methods of cognition, as well as the method of state and legal modeling. The norms of legislative acts and by-laws regulating the legal status of this official have been analyzed. The author has defined specific features of the legal status of the court session secretary related to the public service, belonging to the court administration, place and significance in civil and administrative proceedings. Specific features of the legal status of the court session secretaries are to apply the rights and responsibilities of civil servants to them; to appoint them to the position based on the results of the competition; the submission of a declaration of their property status for the previous year before the appointment; to apply restrictions of civil servants and anti-corruption restrictions for them. Remuneration, social and legal protection of the court session secretaries are determined in accordance with the legislation on public service; they exercise their powers within the internal labor regulations established for court staff, they comply with the rules of conduct for court employees and ethical requirements for civil servants in relations with court staff and visitors. Among specific features of the legal status we should name the existence of special grounds for bringing to disciplinary liability, the focus of powers on organizational provision of the case hearing by a judge, the impact of the nature of communication (interaction) of the court session secretary with the participants in the trial on the authority of the judicial power in society, the possibility to file the motion to recuse the court session secretary in civil and administrative proceedings. The author as a result of studying the researched problem has formulated own definition of the “legal status of the court session secretary”. It has been offered to amend the current legislation, which determines the legal status of the court session secretary.
科学研究的重点是法庭秘书在民事和行政诉讼中的法律地位。本文的目的是确定法庭书记员法律地位的具体特征。研究的目的是为修改现行立法提出建议,以改善法院会议秘书的法律地位。这一研究的方法论基础是一般的科学认识方法和特殊的法律认识方法。作者在一般的科学方法中运用了哲学辩证法的方法,通过分析与综合、由简到繁、由抽象到具体、建模、抽象、理想化和形式化的方法来揭示。研究中使用的特殊法律方法结合了系统的、理论的和法律的、形式的和教条的、比较的和法律的认知方法,以及国家的和法律的建模方法。分析了规范该官员法律地位的立法行为规范和细则。笔者明确了法庭秘书的法律地位的具体特征,涉及公共服务,属于法院行政,在民事和行政诉讼中的地位和意义。开庭书记法律地位的具体特征是将公务员的权利和责任适用于开庭书记;根据竞赛结果任命其担任相应职务;提交被任命前一年的财产状况声明;适用对公务员的限制及对公务员的反贪限制。法庭秘书的报酬、社会和法律保护是根据公共服务立法确定的;他们在为法院工作人员制定的内部劳动条例的范围内行使权力,遵守法院工作人员的行为规则和公务员与法院工作人员和来访者关系的道德要求。法律地位的特定特性之间我们应该名字特别的存在理由把纪律责任,权力提供组织的重点案件的听证会由法官沟通的性质的影响(交互)参与审判的法庭会话的秘书在社会司法权力的权威,可能文件运动要求撤换法庭会话部长在民事和行政诉讼。笔者在对研究问题进行研究的基础上,对“法庭书记员的法律地位”进行了自己的界定。有人提议修改现行立法,该立法决定了法庭秘书的法律地位。
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引用次数: 0
THE OBJECT OF THE ADMINISTRATIVE OFFENSE IN THE QUALIFICATION AND SYSTEMATISATION OF DOMESTIC ADMINISTRATIVE-TORT LEGISLATION ON ROAD TRANSPORT 我国道路运输行政侵权立法的定性与制度化中行政违法的客体
Pub Date : 2020-01-01 DOI: 10.17721/2227-796x.2020.1.04
A. Nefedova, Tatiana Shyrmova
The article deals with the subject of administrative misconduct in road transport and its role in the rulemaking and enforcement activities. The basic doctrinal approaches to understanding the object of administrative misconduct in road transport are summarized. It is concluded that there is no single vision of their nature and content in domestic administrative law. The necessity to harmonize scientific positions and develop a unified concept of the object of administrative misconduct (including administrative misconduct in road transport) at all levels of its generalization and objectification is substantiated. On the basis of the analysis of modern scientific researches and the current administrativetort legislation the classification of objects of administrative offenses in the road transport is made. The author’s definitions of the concepts of general, generic, species and direct object of administrative offenses in road transport are formulated. Their actual content is specified. The essence of the main and additional object of administrative misconduct is revealed. The polysubjectiveness of the majority of administrative offenses in the road transport is ascertained. The role of the object of administrative misconduct in the structuring and systematization of domestic administrative-tort legislation is investigated. It is determined that the generic object of administrative misconduct is the main criterion for the division of the Special part of the Code of Administrative Offenses into separate Chapters. Topical issues of legal regulation of administrative-tort relations in road transport are highlighted. A set of legislative proposals aimed at harmonizing the structure of the Code of Administrative Offenses, in particular, regarding the regulation of liability for administrative offenses in road transport, has been elaborated.
本文论述道路运输中的行政失当问题及其在规则制定和执法活动中的作用。总结了理解道路运输行政失当客体的基本理论途径。结论是,国内行政法对其性质和内容没有统一的认识。论证了在各级行政不当行为(包括道路运输行政不当行为)的概括和客观化过程中协调科学立场,形成统一客体概念的必要性。在分析现代科学研究和我国行政侵权立法现状的基础上,对道路运输行政侵权的客体进行了分类。对道路运输行政违法的一般概念、一般概念、种类概念和直接客体概念进行了界定。指定了它们的实际内容。揭示了行政不当行为主要客体和附加客体的本质。明确了道路运输行政违法行为的多主体性。本文探讨了行政不当行为客体在我国行政侵权立法的构建和制度化中的作用。本文认为,行政不端行为的一般客体是我国行政违法法专门部分分章的主要依据。重点讨论了道路运输行政侵权关系法律规制的热点问题。已经拟订了一套立法建议,目的是协调《行政违法罪法》的结构,特别是关于道路运输中行政违法罪责任的规定。
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引用次数: 0
THE PHASE-OUT OF NUCLEAR POWER IN GERMANY 德国逐步淘汰核电
Pub Date : 2020-01-01 DOI: 10.17721/2227-796x.2020.1.03
Thomas Mann
Over the past 20 years, political attitudes in Germany towards the nuclear industry have been characterised less by consistency than by some major policy shifts, and the same can be said for the legislation that emerged from these attitudes. Although a number of these about-turns were predictable, others were less so because of their dependence on external factors. What now looks likely to be the final1 decision to phase out the civil use of nuclear power in Germany by 31 December 20222 raises a whole host of legal questions. In particular, the procedure followed to implement this phase-out provides ample material for debates on questions of constitutionality. Further matters of jurisprudential interest include the agreements concluded with the nuclear industry before the final phase-out decision was taken and the chronologically close political about-face themselves. Finally, a degree of legal uncertainty still surrounds not only the as-yet still unresolved issue of final repositories but also the resurgent debate over the source of funding for the dismantling of nuclear power plants. After providing an overview of the initial situation and the problems arising in connection with Germany’s phasing out of the civil use of nuclear energy, this paper will place these issues in their proper legal context before evaluating them and highlighting the connection between these points of nuclear law and the current upheaval in German energy policy.
在过去的20年里,德国对核工业的政治态度与其说是一贯性,不如说是一些重大的政策转变,从这些态度中产生的立法也可以说是如此。虽然其中一些转变是可以预测的,但由于对外部因素的依赖,其他转变就不那么容易预测了。到2022年12月31日,德国将逐步停止民用核能,这一最终决定现在看来很可能会引发一系列法律问题。特别是,执行这一逐步淘汰所遵循的程序为关于合宪性问题的辩论提供了充足的材料。进一步的法理问题包括在作出最后的逐步淘汰决定之前与核工业达成的协议以及按时间顺序密切的政治转变本身。最后,法律上存在一定程度的不确定性,不仅围绕着尚未解决的最终贮存库问题,而且围绕着重新开始的关于拆除核电站的资金来源的辩论。在概述了最初的情况和与德国逐步淘汰民用核能有关的问题之后,本文将把这些问题置于适当的法律背景下,然后对它们进行评估,并强调核法的这些要点与德国能源政策当前动荡之间的联系。
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引用次数: 0
ADMINISTRATIVE OFFENCE IN THE FIELD OF INTELLECTUAL PROPERTY AS THE GROUND FOR ADMINISTRATIVE LIABILITY 知识产权领域的行政违法行为作为行政责任的依据
Pub Date : 2020-01-01 DOI: 10.17721/2227-796x.2020.1.02
A. Khridochkin, P. Makushev
The article deals with homogeneous group of administrative offences - administrative offences in the field of intellectual property as a basis of administrative liability. It is emphasized that the objective features of this administrative offence are its social harm, wrongfulness and punishment, and subjective ones are guilt and subjectivity. It is emphasized that only in the presence of all these features can one speak of qualifying an individual’s act as an administrative offence and resolving the issue of bringing him to administrative liability. The definition of the term “administrative offence in the field of intellectual property” is proposed as envisaged by the legislation on administrative liability of socially harmful, unlawful, guilty act, committed by the subjects of such unlawful acts that encroach on the set of property and personal non-property rights to the intellectual results. It is established that all warehouses of administrative offences in the field of intellectual property (art. 51-2, 107-1, 156-3 (in the part concerning intellectual property objects), 164-3, 164-6, 164-7, 164-8, 164-9, 164-13) there are such elements as objective signs and subjective features, which in their unity form the composition of administrative offences of this group. It is noted that the only generic object of these administrative offences is the group of public relations of intellectual property, which are protected by the law on administrative liability, and the subject of this group of public relations are objects of intellectual property. It is proved that the objective side of administrative offences in the field of intellectual property is a set of ways of infringement of intellectual property rights. Attention is drawn to the fact that in practice the violation of intellectual property rights to different objects has different economic, social and legal consequences, and therefore the degree of their social harm is different, and therefore there is a need to differentiate administrative liability depending on the intellectual property. Subjective signs of the administrative offences of this group, which are represented by their subject, are established, and the subjective side is characterized by the fact that they are committed only intentionally.
本文以知识产权领域的同类行政违法行为为行政责任的基础。强调行政犯罪的客观特征是社会危害性、越规性和刑罚性,主观特征是罪责性和主观性。需要强调的是,只有在具备所有这些特征的情况下,才能说某人的行为有资格构成行政犯罪,并解决使他承担行政责任的问题。“知识产权领域的行政犯罪”一词的定义是根据侵犯知识产权成果的财产和个人非财产权利的非法行为主体所犯的危害社会的、非法的、有罪的行为的行政责任立法所设想的。现已确定,知识产权领域的所有行政犯罪仓库(第2条)。(51-2、107-1、156-3(知识产权客体部分)、164-3、164-6、164-7、164-8、164-9、164-13)具有客观标志和主观特征等要素,这些要素统一构成该组行政犯罪的构成。值得注意的是,这些行政违法行为的唯一一般客体是受行政责任法律保护的知识产权公共关系群体,而这一公共关系群体的主体是知识产权的客体。事实证明,知识产权领域行政违法的客观面是一套侵犯知识产权的方式。需要注意的是,在实践中,不同对象对知识产权的侵犯会产生不同的经济、社会和法律后果,从而造成不同的社会危害程度,因此有必要根据知识产权区分行政责任。以主体为代表的这一群体的行政犯罪的主观标志是确立的,主观方面的特点是其行为只是故意的。
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引用次数: 0
REGARDING THE DISCUSSION ABOUT THE COEXISTENCE OF PEOPLE’S AND OTHER FORMS OF OWNERSHIP ON NATURAL OBJECTS 关于人对自然物的所有权和其他形式的所有权并存的讨论
Pub Date : 2020-01-01 DOI: 10.17721/2227-796x.2020.3.05
Viktor Branovytskiy
Purpose. The purpose of the article is to substantiate the author’s approach to solving the problemof coexistence of people’s, state, municipal and private property and to formulate propositions forimproving normative and legal regulation of ownership on natural objects.Methods. The research methodology consists of such methods of scientific cognition as systemand structural, comparative and legal, formal and legal, interpretation, deduction, induction,analysis, synthesis, etc.Results. The author has combined in the first part of the article the existing scientific approacheson understanding the rights of ownership of the people of Ukraine into two concepts and has calledthem the denial concept of people’s property and the recognition concept of people’s property. Theauthor has distinguished two main areas within each of them, where certain variations of themain idea of the concept correspond each of them. The author has placed a special attention onsubstantiating the non-viability of the denial concept of people’s property, since it contradictsthe current legislation and the theory of law. The author has argued that, contrary to the denialconcept of people’s property, the people of Ukraine are a legal category, a subject of law anda subject of the right of ownership; representative democracy does not deprive the people ofUkraine of the status of the holder of rights, assumptions about the inexpediency of the existenceof people’s property is questionable, and arbitrary interpretation of the Constitution of Ukraineand its figural understanding is inadmissible. The author believes that the existence of the denialconcept is due to both the problems of normative legal regulation and insufficiently seriousattitude and perception by the people as a source of power and a subject of law.The author has studied specific features and shortcomings of legal regulation of the right ofpeople’s ownership on natural objects and has formulated propositions for its improvement in thesecond part of the article. The author has substantiated the way to solve the problem of coexistenceof the people’s ownership on natural objects with other forms of ownership.Conclusions. The author has concluded that the objects of the right of ownership of the people arecertain categories of lands (including lands of nature reserve fund) and forests of the highest value,subsoil, waters, open air, are defined in the law as fauna and plants (growing on lands of people’sownership). They are set aside from the objects that may be owned by other entities, according to the criterion of value, significance and category of natural objects. However, their normativeand legal regulation needs to be improved, namely the conflicts, gaps and non-compliance withthe Constitution of Ukraine admitted in regulatory legal acts must be corrected. The provisions ofthe Articles 13–14 of the Constitution of Ukraine should be also brought into accord, since theirambiguity, possibility of double interpretation
目的。本文旨在论证作者解决人民财产、国家财产、市政财产和私有财产并存问题的思路,并提出完善对自然物所有权的规范和法律规制的主张。研究方法论包括系统与结构、比较与法律、形式与法律、解释、演绎、归纳、分析、综合等科学认知方法。在文章的第一部分中,作者将现有的理解乌克兰人民所有权的科学方法合并为两个概念,并将其称为人民财产的否认概念和人民财产的承认概念。作者在每个概念中区分了两个主要领域,其中概念的主要思想的某些变化对应于每个领域。作者特别注意证明否定人民财产概念的不可行性,因为它与现行立法和法律理论相矛盾。作者认为,与否定人民财产的概念相反,乌克兰人民是一个法律范畴,是法律主体和所有权主体;代议制民主并没有剥夺乌克兰人民作为权利持有人的地位,关于人民财产存在的不适宜性的假设是值得怀疑的,对乌克兰宪法及其形象理解的任意解释是不可接受的。笔者认为,否定概念的存在既有规范性法律规制的问题,也有作为权力源泉和法律主体的人民的态度和认知不够严肃的问题。本文第二部分研究了我国物权法规制的特点和不足,并提出了完善物权法规制的建议。论述了解决人民对自然物的所有权与其他形式的所有权并存问题的途径。作者认为,人民所有权的对象是某些类别的土地(包括自然保护区土地),最高价值的森林、底土、水域、露天,在法律上被定义为动植物(生长在人民所有的土地上)。它们是根据自然物的价值、意义和范畴的标准,从其他实体可能拥有的对象中分离出来的。但其规范性和法律规制还有待完善,即规制法律行为中承认的冲突、空白和不符合乌克兰宪法的行为必须予以纠正。乌克兰宪法第13-14条的规定也应该得到一致,因为它们的模糊性、双重解释的可能性和表述的不一致性与规则制定技术的规则相矛盾,给实现公民的权利和自由造成障碍,并造成不同的规则适用实践。
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引用次数: 0
THE ROLE OF JUDICIAL PRACTICE IN THE FORMATION OF THE CONCEPT ADMINISTRATIVE PROCEDURE 司法实践在行政程序概念形成中的作用
Pub Date : 2020-01-01 DOI: 10.17721/2227-796x.2020.3.03
I. Boiko
The article emphasizes the need to adopt a legislative act on administrative procedure in Ukraine,which is conditioned by the European integration aspirations of the state, human-centeredorientation of public administration. In the absence of a single law that would contain therules of administrative procedure, fragmentary legal regulation of the procedure for adoptingadministrative acts, case law plays a significant role in shaping the concept of administrativeprocedure. The purpose of the article is to study the case law in order to outline the positions formulated by the court to understand the content of the administrative procedure, the rulesthat make it up. The study used the following scientific methods: empirical, which was able totrack among a large number of court decisions, which formed positions that embody the basicprinciples and principles of the concept of administrative procedure, and theoretical, includinganalysis and generalization, which allowed to draw conclusions about the role of judicial practicein developing the basic foundations of administrative procedure. Legal procedure, interpreted bythe court as part of the rule of law and the rule of law, is an important guarantee against abuse bypublic authorities in decision-making and actions that must ensure fair treatment of the individual.As a result of the research it was found out that the courts have developed and outlined in theirdecisions a number of positions on understanding certain aspects of administrative procedure: theessence of legal procedure, its significance in administrative and legal regulation; the essence ofthe principle of legitimate expectations; regarding the assessment of the ratio of the violation ofthe administrative procedure with the legality of the adopted act; understanding of a person’s rightto be heard (or the right to participate in administrative proceedings); ensuring the legitimateinterest (trust) of the person in maintaining the administrative act; on the admissibility of evidencein administrative proceedings; impossibility of termination (cancellation) of an administrative act,the effect of which is exhausted by execution, as well as regarding the principles of implementationof discretion by the public administration. The article concludes that the case law forms the basicideas and conclusions that can be embedded in the doctrine of administrative procedure. Thus, infact, the courts fill the gaps in the legal regulation of the procedure for adopting administrative acts.
文章强调,乌克兰需要通过一项行政程序立法,这是由国家的欧洲一体化愿望和公共行政的以人为本的取向所决定的。在缺乏一部包含行政程序规则的单一法律、对采取行政行为程序的零碎法律规定的情况下,判例法在形成行政程序概念方面发挥了重要作用。本文的目的是通过对判例法的研究,以概述法院制定的立场,了解行政程序的内容,构成行政程序的规则。本研究采用了以下科学方法:实证方法,可以在大量的法院判决中进行追踪,形成体现行政程序概念基本原则和原则的立场;理论方法,包括分析和概括,可以得出司法实践在发展行政程序基本基础中的作用。法律程序被法院解释为法治和法治的一部分,是防止公共当局在决策和行动中滥用权力的重要保障,必须确保个人得到公平对待。研究发现,法院在判决书中对行政程序的某些方面的认识形成并概述了一些立场:法律程序的本质,其在行政和法律规制中的意义;合理期望原则的实质;关于行政程序违反性与所采取行为合法性比例的评估;了解个人的发言权(或参与行政诉讼的权利);确保行为人在维持行政行为中的合法利益(信托);论行政诉讼中证据的可采性行政行为的效力因执行而耗尽的不可能终止(取消),以及关于公共行政自由裁量权的实施原则。本文认为,判例法构成了行政程序主义可以嵌入的基本思想和结论。因此,事实上,法院填补了行政行为通过程序法律规制的空白。
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引用次数: 0
PREVENTION OF OFFENCES IN THE SPHERE OF VALUE ADDED TAX ADMINISTRATION 防止增值税管理中的违法行为
Pub Date : 2020-01-01 DOI: 10.17721/2227-796x.2020.3.06
A. Lohvyn
In the article the author explored the legal regulation of counteraction to VAT evasion (avoidance by taxpayers of their tax liability by minimizing tax liabilities), which is a specific type of activity of tax authorities. The continuous development of public relations in the field of taxation in Ukraine requires effective application of administrative prevention (counteraction) measures in this area and, of course, the qualitative state of legal regulation of these measures. In the legal literature, administrative prevention measures were mainly studied in terms of conceptual and categorical apparatus and their classification. To date, considering the introduction of electronic administration of value added tax, studies on the use of administrative prevention measures by public authorities in the scientific field have not been analyzed. Taking into account international experience and based on a systematic analysis of the current legislation, the author deals with the legal mechanism for counteracting evasion from paying value added tax by means of introducing electronic administration of value added tax. The author notes that with the introduction of automated monitoring of risk assessment (taking into consideration the criterion of the amount of paid value added tax) (the so-called “tax burden” and/or “tax return”), the state is trying to increase budget revenues. The author concludes that administrative prevention (counteraction) measures used by regulatory authorities, in a sense, are the tools by which it is possible to achieve timely response to the activities of taxpayers aimed at tax evasion. It was substantiated that automated monitoring of compliance of tax invoices with the risk assessment criteria can be considered as a preventive measure, according to which taxpayers’ transactions aimed at forming an illegal tax credit are detected by regulatory authorities. In turn, making decisions if a payer of value added tax meets the Criteria of being a risky payer, and accordingly, further suspension (blocking) of registration of tax invoices of the specified payer, is a measure to counteract evasion from paying value added tax. It was proved that from the legal point of view, the legal mechanism of administrative prevention (counteraction) measures, in particular, those regarding the implementation (conducting) of automated monitoring, should contribute to the avoidance of legal collisions and contradictions that arise between regulatory authorities and taxpayers.
增值税逃税是税务机关的一种特殊行为,本文探讨了对增值税逃税(纳税人通过减少纳税义务来逃避纳税义务)的法律规制。乌克兰税收领域公共关系的持续发展需要在这一领域有效地实施行政预防(对抗)措施,当然也需要这些措施的法律规制的质量状况。在法律文献中,对行政预防措施的研究主要集中在概念和范畴装置及其分类方面。到目前为止,考虑到增值税电子管理的引入,科学领域对公共机关行政预防措施使用的研究尚未得到分析。笔者在借鉴国际经验的基础上,在系统分析我国现行立法的基础上,探讨了通过增值税电子管理来打击偷逃增值税的法律机制。作者指出,随着风险评估自动化监控的引入(考虑到增值税缴纳额的标准)(即所谓的“税负”和/或“纳税申报”),国家正试图增加预算收入。作者的结论是,从某种意义上说,监管当局使用的行政预防(反制)措施是有可能及时应对纳税人旨在逃税的活动的工具。事实证明,对税务发票是否符合风险评估标准的自动监测可以被视为一种预防措施,根据该措施,监管当局可以发现纳税人旨在形成非法税收抵免的交易。对增值税纳税义务人是否符合“风险纳税义务人”的标准进行判断,并据此进一步暂停(阻止)指定纳税义务人的税务发票登记,是遏制逃避缴纳增值税的措施。事实证明,从法律的角度来看,行政预防(对抗)措施的法律机制,特别是关于实施(实施)自动化监测的法律机制,应该有助于避免监管当局与纳税人之间产生的法律冲突和矛盾。
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引用次数: 0
DEVELOPMENT OF THE ADMINISTRATIVE LAW IN THE KYRGYZ REPUBLIC 吉尔吉斯共和国行政法的发展
Pub Date : 2020-01-01 DOI: 10.17721/2227-796x.2020.1.07
R. Madaliev
The article provides an overview and stages of the development of law and legislation on administrative procedures and administrative justice in the Kyrgyz Republic. The article discusses the adoption, implementation, content and the application of the new Law on Administrative Procedure and the Administrative Procedure Code of the Kyrgyz Republic. At the beginning, the socio-political background and the rationale for the ongoing judicial reforms and the efforts of the state to strengthen the rule of law in the Kyrgyz Republic are described. A significant part of article considers steps for developing a law on administrative procedures of the Kyrgyz Republic and the problems associated with its development. Then, the content and issues of implementation and the problems of the practical application of the new law on administrative procedures of the Kyrgyz Republic are disclosed. A separate part is devoted to the development, content, implementation and practice of the application of the new Administrative Procedure Code of the Kyrgyz Republic. The article also outlines the problems and shortcomings in the practice of applying legal norms on administrative procedures and administrative justice in the Kyrgyz Republic. In general, the article summarizes that a new system of administrative law has been formed in Kyrgyzstan to replace “Soviet” administrative law, but there are still problems in understanding and applying the new administrative legislation: not all the regulatory framework and practice of administrative agencies are brought into line with the new legislation; there are facts of not understanding, ignoring and not applying the new legislation by public authorities; not all curricula of higher legal education are brought in line with a new understanding of administrative law. It is necessary to continue the implementation measures to put into practice the new administrative legislation through organizational measures to educate and train law applicators, as well as the development of judicial practice in administrative cases.
这篇文章概述了吉尔吉斯共和国关于行政程序和行政司法的法律和立法的发展阶段。本文论述了吉尔吉斯共和国新《行政诉讼法》和《行政诉讼法》的通过、实施、内容和适用。本文首先描述了吉尔吉斯共和国正在进行的司法改革的社会政治背景和基本原理,以及国家为加强法治所做的努力。该条的重要部分考虑了制定吉尔吉斯共和国行政程序法的步骤以及与该法律的发展有关的问题。然后,揭示了吉尔吉斯共和国新行政程序法的实施内容和问题,以及在实际应用中存在的问题。另一部分专门讨论吉尔吉斯共和国新的《行政程序法》的发展、内容、实施和实践。文章还概述了吉尔吉斯共和国在适用行政程序和行政司法法律规范的实践中存在的问题和不足。总的来说,文章总结了吉尔吉斯斯坦已经形成了一套新的行政法体系,以取代“苏维埃”行政法,但在理解和应用新的行政立法方面仍存在一些问题:行政机构的监管框架和实践并未完全与新的立法相一致;公共当局不理解、忽视和不适用新立法的事实;并不是所有的高等法律教育课程都与行政法的新认识相一致。要通过组织措施教育和培训法律适用人,开展行政案件司法实践,继续落实新行政立法的实施措施。
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引用次数: 0
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Administrative law and process
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