АДМІНІСТРАТИВНО-ПРАВОВИЙ СТАТУС ГОСПОДАРСЬКИХ СУДІВ УКРАЇНИ: ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ (PDF)

АДМІНІСТРАТИВНО-ПРАВОВИЙ СТАТУС ГОСПОДАРСЬКИХ СУДІВ УКРАЇНИ: ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ (PDF)

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The Green Deal: as it was, is and will be

Mariia Mazokha, 110i, KNEU

Brief summary: On January 15, 2020, the European Commission adopted the “Green Deal” – a package of measures aimed at modernizing the economy and social sphere in order to make Europe a “climate friendly” continent by 2050. The European Commission has ambitious plans to mobilize 100 billion euros to support the most vulnerable regions and sectors of the European economy.

Back in December, the Head of the European Union Delegation to Ukraine Matti Maasikas stated that the European Union wanted to hear Ukraine’s proposals on this initiative.

“I am absolutely sure that the EU leaders will listen very carefully to what Ukraine has to say about the Green Agreement – about joining one of the biggest priorities for the European Commission, which is headed by Ursula von der Leyen,” the EU ambassador said. Continue reading The Green Deal: as it was, is and will be

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EU-UK future relations: “level playing field” crucial to ensure fair competition

Parliament calls for a level playing field to be guaranteed through robust commitments, and “dynamic alignment” of EU-UK rules.
On Wednesday, the European Parliament adopted a resolution providing MEPs’ initial input to the upcoming negotiations with the British government on a new EU-UK partnership after the Brexit transition period. The text was adopted by 543 votes to 39, with 69 abstentions.
 
Parliament wants the association agreement with the UK to be as deep as possible, based on three main pillars: an economic partnership, a foreign affairs partnership and specific sectoral issues. However, a non-EU country cannot enjoy the same rights as a member state and the integrity of the Single Market and the Customs Union must be preserved at all times say MEPs.

Continue reading EU-UK future relations: “level playing field” crucial to ensure fair competition

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SCOTUS for law students: The Supreme Court and the death penalty

Stephen Wermiel

Death penalty cases have long been among the most difficult and divisive for the Supreme Court. With the possibility that federal executions may resume this year for the first time since 2003, the court’s role in these cases may grow even more complex.

The Supreme Court has three primary roles in death penalty cases. First, the court reviews habeas corpus appeals by death row inmates raising claims that their trial or death sentence was carried out in violation of their constitutional rights. Sometimes states appeal these cases to the Supreme Court when inmates have won in the lower court. Second, the court receives petitions challenging the constitutionality of the method of execution. Third, and most dramatically, the court handles emergency applications to stay executions pending additional court proceedings. Continue reading SCOTUS for law students: The Supreme Court and the death penalty

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Smart contracts. Pros and cons.

Yelyzaveta Naumova, ME-110i, KNEU

In the age of high technology, the trend of smart is very relevant. Smart contracts are a very contested topic.

A smart contract has huge advantages over the usual one. First of all, it’s his defense. The system is structured in such a way that the parties to the treaty and their resources are controlled and protected. Participants in this process may not be concerned about the correctness of the obligations, as if the conditions are not met, the contract will be cancelled. In addition, the use of smart contracts can eliminate the need for intermediaries, significantly reducing operating costs. This is a huge advantage of this type of contract. A smart contract can be defined as a tool that formalizes and protects computer networks by combining protocols with the user interface.

Judith Rirearson is not sure that such contracts will someday replace the usual ones, but everything is interchangeable, especially it can help optimize the state system. The information is more secure and more accurate, thanks to automatic input. In addition, smart contracts allow you to execute transactions without additional persons, i.e. intermediaries. All documents are encrypted and stored in the registry, which excludes forgery or loss of these documents.

Continue reading Smart contracts. Pros and cons.
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Відповіді на 5 запитань про використання (та оподаткування) власних коштів підприємця – Моніторінг законодавства №16.

ФОП може вільно витрачати кошти за умови сплати податків
  1. ФОП на загальній системі оподаткування не відображає у Книзі обліку доходів та витрат власні кошти та не включає їх до складу доходу.

Відповідно до п. 177.2 ст. 177 Податкового кодексу України, об’єктом оподаткування фізичної особи – підприємця, що перебуває на загальній системі оподаткування, є чистий оподатковуваний дохід, тобто різниця між загальним оподатковуваним доходом (виручка у грошовій та негрошовій формі) i документально підтвердженими витратами, пов’язаними з господарською діяльністю такої фізичної особи – підприємця.
Тож до складу загального оподатковуваного доходу зараховується виручка, що надійшла фізичній особі – підприємцю як в грошовій, так і в натуральній формі від провадження господарської діяльності, а саме:

Continue reading Відповіді на 5 запитань про використання (та оподаткування) власних коштів підприємця – Моніторінг законодавства №16.
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