New Ukrainian Law

THE STATE AND PROSPECTS OF LEGISLATIVE DRAFTING TECHNIQUE DEVELOPMENT IN UKRAINE IN THE CONTEXT OF THE EU ACQUIS

Yevhen Bodiul — 2025-07-03

The article provides an analysis of contemporary challenges in legislative drafting technique in Ukraine amidst the transformation of the legal system, martial law, digitalization of public administration, and European integration. Theoretical foundations of legislative drafting are systematized, with the content and mandatory requirements for the structure, content, language, style, and requisites of normative legal acts disclosed in accordance with the Law of Ukraine “On Lawmaking Activity.” The study analyzes the organizational and institutional support for the quality of legislative activity, particularly the role of the Ministry of Justice of Ukraine and other entities in developing legislative drafting standards.Special attention is paid to the comparative analysis of Ukrainian and European practices of legislative drafting, considering the experience of EU countries (Poland, Germany, France, Latvia, Croatia, Italy, etc.) in unifying standards, structure and content of legal acts, procedures for introducing amendments, the use of terminology, and public consultation procedures. The main issues of harmonizing national legislation with the EU acquis are identified, in particular, the problems of terminological unification, ensuring transparency, systematization, and the quality of legal regulation.The paper substantiates the necessity of improving the methodological principles of legislative drafting through the implementation of modern European standards, expansion of digital tools for legislative analysis, and strengthening the role of expert and public discussion. Directions for further research and practical recommendations are proposed, which will contribute to the formation of a stable, effective, and predictable legal system of Ukraine in the context of integration into the European legal space.

CODIFICATION – A TYPE OF SYSTEMATIZED LAW-MAKING ACTIVITY

Anatoliy Kolodiy — 2025-07-03

The article is devoted to the study of codification as an important type of systematization of law-making activity in Ukraine. The authors emphasize the relevance of this issue in connection with the constitutional right of citizens to know their rights and obligations, the European course of the state, the adoption of the Law of Ukraine “On Law-making Activity” and the need to update outdated codification acts. The article reveals the essence of the systematization of regulatory legal acts as an activity to organize and improve them, to bring them into an internally coherent system. Three main types of systematization are considered: incorporation, consolidation and codification, each of which is defined and the main features are characterized. The main attention is paid to codification, which is defined as a method of systematization that provides systematic regulatory regulation of a certain sphere of social relations by issuing a single, legally and logically complete act. The official nature of codification and its division into general, sectoral and special (institutional) are emphasized. The authors analyze in detail the features of codification activity, including the creation of a new act with amendments, the unification of provisions from different acts, the comprehensive regulation of social relations, the calculation for a long period of validity and the highest level of perfection of systematization. The need for codification is justified to improve the normative side of the legal system, to ensure the effective implementation and protection of law. The stages of codification activity are considered separately, starting from the selection of acts and ending with their logical placement. The importance of the correct preliminary selection of acts and their inventory is emphasized. A significant part of the article is devoted to the characteristics of codification acts, in particular codes, foundations of legislation, statutes, regulations and instructions, with specific examples. The features of the subject and method of regulation, content and structure of codification acts are revealed. In conclusion, the authors emphasize that codification is the main way to develop law in highly developed legal systems, contributing to increasing its level, culture, and efficiency.

METHODOLOGICAL AND LEGAL PREREQUISITES FOR RECODIFICATION OF THE CIVIL PROCEDURE CODE OF UKRAINE: LEGISLATIVE ASPECT

Yaroslav Melnyk — 2025-07-03

The article examines the problems of determining the methodological and legal prerequisites for the recodification of the Civil Procedure Code of Ukraine within the framework of the lawmaking aspect. According to the results of the study, the authors concludes that the recodification of legislation leads to institutional and sectoral changes in the legal system. From an ideological point of view, changes in the philosophy of the worldview of a specific procedure, approaches to ensuring legal regulation of the consideration and resolution of a dispute by a court. Recodification of procedural legislation, as part of the law-making process, concerns a change in the procedural form. A change in procedural legislation should be based on certain methodological and legal conditions that arise from the needs of such changes. In essence, they are nothing more than the consequences of a legal system that has acquired legal dysfunction under certain conditions. The methodological and legal prerequisites for the recodification of the Civil Procedure Code of Ukraine should be recognized as: common procedural and legal institutions in two procedural branches, namely: civil and commercial process; the abolition of the substantive regulatory act in commercial law – the Commercial Code of Ukraine as a result of the recodification of the Civil Code of Ukraine. As a result, de-regulation of norms occurred, namely, the legal regulation of procedural norms methodologically “sagged”, weakened, lost stability according to the signs of legal regulation (social significance, relationship with substantive law, etc.), and the legal connection with civil process, on the contrary, strengthened, which prompted the need for a new unification horizon; EU civil procedural legislation has a standard and practice of unifying civil and commercial processes towards civil legislation; Ukraine’s obligations within the Association Agreement, which partly forms the process of adapting Ukrainian legislation to EU legislation; doctrinal aspects of methodological and legal development of tools in the comparativist conditions of implementing judicial recodification policy; broader sectoral coverage of doctrinal research areas in the civil process, etc.

THE ESSENCE AND MEANING OF SYSTEMATIZATION OF UKRAINIAN LEGISLATION AS A COMPONENT OF LAW-MAKING ACTIVITY

Nadiia Milovska — 2025-07-03

In the article the essence and features of systematization of Ukrainian legislation as a component of law-making activity were defined. It is established that in the conditions of quantitative increase of normative material the problem of ordering and systematization of Ukrainian legislation is relevant today in order to ensure effective legal regulation of social relations, achieve internal unity of legal norms, bring it into line with the legislation of the European Union, because legislation cannot function properly if it is not a mutually agreed system, the components of which are characterized by close interrelations and hierarchical structure. It is substantiated that such a property of legislation as systemicity characterizes not only the organization of the system of normative legal acts (their normative legal orders), determining horizontal (coordination) and vertical (subordination) relationships between normative legal acts (their components), but first of all, presupposes the integrity of legal regulation of certain social relations. Accordingly, knowledge of technical and legal methods for achieving systematicity of legislation in the process of rule-making activities of public authorities is of extremely important for ensuring the quality of legislation and, as a consequence, its effectiveness. As a result of systematization, legislation becomes more convenient and accessible for use, contributes to strengthening the rule of law in regulating public relations. It has been established that the features of systematization of legislation are that it: 1) represents the ordering of normative legal acts of different hierarchical levels; 2) concerns normative documents in a certain sphere of social relations; 3) is carried out in order to ensure the effective application of regulatory requirements in law enforcement activities. Taking into account the relevant features, it is proposed to understand the systematization of legislation as the normative and/or technical and legal activity of general or special entities with the aim of streamlining the existing legal regulations contained in legislative and subordinate normative legal acts of Ukraine, in order to ensure the formation of an effective system of legislation. It is concluded that in the process of systematization of the legislation of Ukraine it is important to: conduct legal monitoring, i.e. analyze normative legal acts to identify duplications, conflicts, and gaps; bring the legislation in accordance with the standards of design techniques to the proper state with minimal use of blanket and reference norms; implement the norms of international regulatory legal acts taking into account modern realities; novelization of legislation based on a combination of theoretical and practical achievements and positive European experience.

PROPORTIONALITY IN THE SYSTEM OF PRINCIPLES OF LAWMAKING ACTIVITY

Olena Tomkina — 2025-07-03

The article is devoted to the question of the place of proportionality in the system of principles of lawmaking activity, which are defined in the Law of Ukraine on Lawmaking Activity of August 24, 2023 No. 3354-IX. The article notes that the principles of lawmaking activity are derived from the principles of law and serve as the methodological basis for this activity. It is noted that proportionality is a basis of lawmaking. This principle is a constant in the European standardization of the rule of law, which is embodied in the sources of European law. Emphasizing the importance of proportionality requirements for lawmaking, the Ukrainian legislator singled out proportionality as an independent principle, separate from the rule of law. However, the author, from the standpoint of a systematic approach, justifies the doubtfulness of such a separation. Proportionality has an immanent connection with the rule of law, which has long historical roots and is firmly settled in modern scientific thought and practice. Proportionality is an established component, an organic property of the principle of the rule of law, its sub-principle, and through its own requirements, including in the field of lawmaking, relays the concept of the rule of law. Conclusively, the artificial separation of the principles of lawmaking proportionality from the rule of law in the legislative system may lead to a defect in the interpretation of both phenomena. Despite its own requirements of proportionality in lawmaking, the independence of the sub-principle under study is relative. It is proposed not to separate proportionality from the rule of law, but rather to include it in the latter. It is also noted that the provided system of principles of lawmaking activities requires amendments in terms of the principle of “necessity and validity”, which should be combined with proportionality.

CONSTITUTIONAL AND LEGAL GUARANTEES OF AUTONOMY OF WILL AND DIGNITY OF DECEASED MILITARY PERSONNEL IN THE CONTEXT OF POSTHUMOUS DONATION

Valeriia Aftanasiv — 2025-07-03

The article examines the legal aspects of posthumous organ donation by deceased military personnel, in particular the problematic issues of autonomy of expression of will, proportionality of state regulation, and compliance of transplantation legislation with constitutional principles. The author considers the value of autonomy of expression of will and human dignity as fundamental constitutional principles that should guarantee the protection of personal rights and freedoms even after the death of the donor. The analysis is based on international practices of regulatory consolidation of the procedure for posthumous donation, a comparative legal review of foreign legislation, and doctrinal concepts of legal balance between public interests and personal rights. The article emphasizes the need to establish a mechanism for the lifetime expression of will by military personnel regarding posthumous donation and to develop personalized decisionmaking procedures for relatives of the deceased in cases where the latter’s documented consent is absent. At the same time, ways to improve the relevant Ukrainian legislation on the regulation of posthumous donation in the context of the russian-Ukrainian war are proposed. In conclusion, it is argued that the aspects outlined in the paper are important not only in view of the rapid development of transplant medicine, but also necessary for establishing a conscious respect for the honor, will, and dignity of the defenders of Ukraine.

HISTORICAL DEVELOPMENT OF AUCTIONS IN BANKRUPTCY PROCEDURES: FROM “BONORUM VENDITIO” TO THE FORMATION OF THE UKRAINIAN MODEL OF COMPETITIVE SALE

Yevhenii Zymnenko — 2025-07-03

The article presents a comprehensive study of the historical development of the legal regulation of the sale of debtor’s property within the framework of bankruptcy procedures, starting from classical Roman law and the institution of bonorum venditio to the modern Ukrainian model. The main attention is paid to the analysis of the key stages of the evolution of the mechanisms for the sale of debtor’s property, which influenced the formation of approaches to the organization of auctions in bankruptcy procedures. The historical evolution of the institution of bonorum venditio established in Roman law is separately studied, taking into account the peculiarities of certain eras. Roman law approved the basic principles of the forced sale of property through the procedure of bonorum venditio, which consisted in the sale of the debtor’s property in favor of creditors. Further, in medieval Europe there was a certain decline in the development of the institution of auctions in bankruptcy, but already in modern times the formation of systematized codes and special laws (in particular, the Napoleonic Code) consolidated the form of auction as the main form of property sale in bankruptcy procedures. Attention is paid to how these approaches influenced the formation of modern Ukrainian bankruptcy legislation, where the principle of mandatory open bidding for the sale of debtor’s property has been preserved. The article emphasizes that the evolution of the institution of auction sale in bankruptcy testifies to the continuity of the desire of legislators of different eras to ensure a balance between the protection of the rights of creditors and the debtor, taking into account certain features of such an era. Historical experience proves the effectiveness of the principles of publicity, openness of the property sale process, which have been preserved and improved in Ukrainian law. The conducted research has practical significance for understanding the basic principles and ideas of an auction for the sale of debtor’s property in bankruptcy procedures, as well as for a deeper understanding of the nature of the auction process. Analysis of recent research and publications: To date, the topic of the evolution of property sales in bankruptcy cases is not widely studied in Ukrainian scientific literature. However, some aspects of this topic were covered in the works of scholars dealing with the sale of debtor’s property in bankruptcy cases: Yu. Tyurina, O. Boyko, R. Polyakov.

FEATURES OF BRINGING PROSECUTORS TO ADMINISTRATIVE AND CRIMINAL LIABILITY

Serhii Korniushchenko — 2025-07-03

The effectiveness and legality of the work of prosecutors are directly dependent on many factors, among which the leading place is occupied by the observance by each prosecutor not only of their official rights and duties, but also of the rules of prosecutorial ethics, which constitute the foundation of their professional activities. That is why prosecutors’ commission of administrative or criminal offenses is inextricably linked to their compliance with ethical norms of behavior. It plays a fundamental role in shaping public opinion and trust in prosecutorial bodies in society. Despite the rapid development of Ukraine as a state governed by the rule of law and the unmoving path to European standards, the issue of extra-procedural influence on prosecutors through the use of administrative or criminal proceedings mechanisms remains relevant today. This necessitates the need to improve the legislative procedure for implementing the guarantee of the independence of prosecutors during administrative or criminal proceedings. This scientific article describes the features of the administrative liability of prosecutors and the types of administrative sanctions applied in the event of being found guilty of committing administrative offenses, the focus is on the specifics of the legal consequences for prosecutors, provided for by a specialized law, in case prosecutors are held administratively liable. Also, the legal gaps in the current administrative legislation, which are inconsistent with the principle of independence and impartiality of prosecutorial bodies, are outlined, and specific legislative changes are proposed in order to improve the process of considering administrative proceedings against prosecutors in the context of their procedural status. In addition, this scientific article studies problematic issues of implementing the principle of independence of prosecutors that occur during criminal proceedings. It identifies key legislative conflicts that contribute to the possibility of pressure on prosecutors through criminal procedural procedures, it is proposed to amend procedural legislation, to consider the norms of procedural legislation that regulate the initiation of criminal proceedings against prosecutors, and to apply measures to ensure criminal proceedings to them.

CRIMINAL LAW ASSESSMENT OF VIOLATIONS OF THE PROCEDURE FOR STORAGE AND USE OF MILITARY PROPERTY IN CONDITIONS OF ARMED CONFLICT

Roman Lavronov — 2025-07-03

The article presents a comprehensive legal and doctrinal analysis of criminal violations related to the storage and use of military property in the context of armed conflict, with consideration of current law enforcement practice, legislative trends, and wartime challenges. It is substantiated that, under conditions of full-scale military aggression against Ukraine, the legal regime of military property has become critically important as a component of national defense capability and as an object of heightened criminal risk. It is found that a significant portion of crimes against the established procedure of handling military property is classified under Articles 410–414 of the Criminal Code of Ukraine; however, in practice, their differentiation from related offenses poses difficulties. The article provides a detailed examination of typical violations, such as unauthorized use of equipment, careless storage of ammunition, lack of proper inventory control, damage or loss of military property due to negligence. An empirical overview of criminal proceedings initiated between 2022 and 2024 is provided, drawing on materials from the State Bureau of Investigations, the Military Prosecutor’s Office, and open judicial decisions. The research includes a structural model of common violations and a generalizing table of examples, indicating legal qualification and consequences. A comparative legal analysis of approaches to protecting military property in NATO member states, particularly in the Armed Forces of the USA (UCMJ), Germany (Wehrstrafgesetz), and others, is presented. It is shown that international military systems rely on regulated, systematized inventory management supported by legislation and internal regulations. Based on the analysis, a set of proposals is developed for improving Ukrainian criminal legislation, including the legal definition of “military property,” introduction of qualifying features for acts committed in combat zones, expansion of current statutory provisions in extraordinary circumstances, and implementation of electronic inventory systems. The article concludes that unification of national legislation with NATO standards is essential for improving the legal response to such offenses. The findings contribute to practical recommendations on the protection of military property, improvement of criminal qualification, and strengthening of military discipline during martial law.

LEGISLATIVE FEATURES OF THE PROCESS OF ORGANIZING WORK OF EMPLOYEES IN CONDITIONS OF MARTIAL ARTS

Bohdan Miroshnyk — 2025-07-03

The article presents a systematic analysis of legislative provisions regarding the process of organizing the work of employees under martial law. The opinion is maintained that the Law of Ukraine “On the Organization of Labor Relations under Martial Law” contains three groups of norms, namely: the first are related to the restriction of constitutional rights and freedoms of man and citizen, in particular the right to work, namely Articles 2–5, 9–10, 13 of the Law of Ukraine “On the Organization of Labor Relations under Martial Law”; the second are related to the legislative features of the process of organizing labor precisely in martial law conditions, and by their nature are of a special, temporary nature. Such articles in the Law of Ukraine “On the Organization of Labor Relations in Martial Law Conditions” include Articles 6, 8, 11–12, 14; the third is related to the operation of norms in martial law and to issues that accompany labor relations between the employee and the employer and does not regulate the labor process itself. These norms include Articles 1, 7, 15, 16 of the Law of Ukraine “On the Organization of Labor Relations under Martial Law.” Attention is paid to the regulations on working hours and rest periods and the issues of their establishment and accounting. Separately, the regulatory provisions on the activities of trade unions and the unilateral procedure for suspending the operation of individual provisions of a collective agreement are considered. Attention is drawn to the fact that the prolonged nature of armed aggression at the current stage, in 2025, requires a revision of the content of individual articles of the Law of Ukraine “On the Organization of Labor Relations under Martial Law.” The key idea for revising state policy regarding the legal regulation of labor relations under martial law should be the following: special norms regarding the conditions for organizing labor relations under martial law should be applied only in the event of a direct impact of martial law on the process of organizing the work of enterprises, institutions, and organizations.

THE CONCEPT AND LEGAL NATURE OF SUBSIDIARY LIABILITY

Serhii Nakorchevskyj — 2025-07-03

In the article the essence and legal nature of subsidiary liability were defined as a legal means of ensuring maximum protection of the property interests of the creditor and distribution of risks in the event of non-fulfillment or improper fulfillment of obligations by the debtor, provision of additional legal guarantees that stimulate participants in civil legal relations to properly fulfill their obligations. It is established that in order to develop an effective mechanism for applying subsidiary liability within the framework of the current legislation of Ukraine, it is extremely important to clearly understand its legal nature, establish a correlation with other types of civil liability, taking into account the problems of law enforcement practice in this area. It is substantiated that the specificity of subsidiary liability as a type of civil liability lies in its additional nature, which means that before presenting a claim to the person bearing subsidiary liability, the creditor must present a claim to the principal debtor. If the principal debtor refuses to satisfy the creditor’s claim or the creditor did not receive a response to the claim within a reasonable time, the creditor may present a claim in full to the person bearing subsidiary liability. It has been established that the characteristic features of subsidiary liability are: its auxiliary nature (arises on the basis of primary liability); the property nature of subsidiary liability; arises in cases stipulated by contract or law; can be applied in the sphere of both contractual and tortious obligatory legal relations; the presence of the debtor’s offense as the main component of subsidiary liability; subsidiary liability in certain cases can be applied regardless of fault; its amount cannot exceed the primary liability. It is concluded that subsidiary liability is an additional liability that is implemented within the framework of civil protective legal relations and occurs only after all possibilities of satisfying creditors’ claims at the expense of the debtor’s property have been exhausted. Subsidiary liability as a special type of civil liability does not replace the liability of the main debtor, but supplements it. The main debtor remains liable for its obligations, and the subsidiary debtor is liable only if the main debtor cannot fulfill his obligations.

SOME ISSUES OF LEGAL REGULATION OF FACTORING CONTRACT RELATIONS IN FOREIGN LEGAL SYSTEMS

Oleh Lazovskyi — 2025-07-03

The article examines selected issues of the legal regulation of factoring contract relations in foreign jurisdictions. It is emphasized that the study of foreign experience makes it possible to identify universal legal approaches that ensure the effectiveness of factoring as a financial instrument, as well as to assess national particularities that may be taken into account when improving domestic legislation. It is established that the international regulation of factoring relations was for many years based on the 1988 UNIDROIT Convention on International Factoring; however, its limited potential led to the development of the UNIDROIT Model Law on Factoring in 2023. The latter is regarded as a «soft law» instrument designed to provide guidance for states in shaping or modernizing national legal frameworks. It is noted that in the United States factoring relations are governed by Article 9 of the Uniform Commercial Code, as well as by state laws (New York, California, Utah, etc.), which impose strict disclosure requirements on providers of financial services related to factoring. In Belgium, the regulatory framework is based on the updated Civil Code, which establishes the principle of transferability of claims, the possibility of assigning future receivables, the automatic transfer of accessory rights, and the obligation to notify the debtor. In Germany, factoring relations are governed by the Civil Code provisions on assignment, complemented by public-law rules of the Banking Act requiring BaFin authorization. In France, two alternative models operate: assignment of debt and subrogation, enshrined respectively in the Civil Code and the Monetary and Financial Code, supported by strict formal requirements. It is concluded that national mechanisms of legal regulation of factoring remain heterogeneous; however, common tendencies across most legal systems include reliance on the classical civil law concept of assignment, the combination of private-law instruments with financial supervision mechanisms, and the gradual harmonization of approaches in line with current financial market needs.

LEGAL REGIME OF PROPERTY OF THE NATIONAL ACADEMY OF SCIENCES OF UKRAINE AND NATIONAL BRANCH ACADEMIES OF SCIENCES: A PARADIGM SHIFT

Andrii Hryniak — 2025-07-03

The article analyzes the consequences of the large-scale reform launched in the sector of state and municipal property, taking into account more than twenty years of experience of parallel regulation of these relations by the Civil and Commercial Codes of Ukraine. The author analyzes the issues of further legislative regulation of relations in the sector of state and municipal property, in particular, corporatization of state and municipal enterprises, transparency of management of state and municipal property, replacement of quasi-real rights of economic management and operational management with private law structures of temporary use (lease), management of other people’s property, and usufruct. Detailed attention is paid to the reform of the property complex of the National Academy of Sciences of Ukraine and sectoral academies. The mechanism of termination of existing enterprises whose sole participant (founder) is the National Academy of Sciences of Ukraine or sectoral academies is considered, given the ban on subsidized financing of such enterprises from the state and local budgets envisaged from 2027. The author examines the procedure for forming the authorized capital of a legal entity – a legal successor, the procedure for relations with creditors, mortgagees, tax authorities of reorganized enterprises, and the legal consequences of failure of the Presidium of the National Academy of Sciences of Ukraine or sectoral academies to make decisions on the transformation or liquidation of enterprises. The author analyzes the challenges associated with the introduction of the institute of usufruct into property circulation, and the peculiarities of transferring property to organizations under the jurisdiction of the National Academy of Sciences of Ukraine and sectoral academies.

FORM OF TRANSACTION AS A CONDITION FOR ITS VALIDITY IN THE CIVIL LAW OF UKRAINE

Volodymyr Hutsuliak — 2025-07-03

The article is devoted to the study of the legislative approach to determining the form of a transaction as one of the general conditions for its validity in the civil law of Ukraine. The author establishes that the national legislative approach to the choice of the transaction form, as well as the relevant approaches of European countries, is based on the principle of freedom of transaction form, according to which subjects of civil legal relations are free to enter into transactions in the form they choose at their own discretion, except for the cases established by law. However, unlike European legal orders which do not contain any special rules on the execution of transactions in writing, Article 207 of the Civil Code of Ukraine sets out a number of requirements which determine the legal nature of the written form of transactions and the procedure for its application. The author emphasises the need to modernise the regulatory approaches to determining the form of transactions, which in the process of recodification of civil legislation should take into account the technical capabilities of modern means of communication between subjects of private law relations. The author analyses the exceptional cases when compliance with the written form of a transaction is qualified as a direct condition for its validity (forma ad solemnitatem).In particular, the author establishes that a defect in the form of a transaction which causes its invalidity may occur in the following cases: 1) in accordance with the law, failure to comply with the written form of a transaction entails its nullity; 2) the requirement for notarisation of a transaction is violated.The author suggests that this is not a manifestation of excessive formalism, but demonstrates the prudence of the legislator in terms of regulating legal relations which are characterised by an increased risk of abuse or relatively significant legal consequences. The author analyses the legal consequences of non-compliance with the legal requirement regarding the form of transactions. The author establishes that such a violation results in its nullity rather than contestability, and that under Part 2 of Article 215 of the Civil Code of Ukraine, no judicial recognition of such a transaction is required, since it is considered invalid ipso jure, i.e. by virtue of a direct provision of law. The author identifies the peculiarities of nullity as a legal consequence of non-compliance with the requirements to the form of a transaction.

INHERITANCE OF CRYPTOCURRENCIES

Iryna Dzera — 2025-07-03

The author examines the issue of cryptocurrency inheritance in the context of Ukrainian civil law. It has been established that cryptocurrencies constitute a new type of property with a specific technical and economic nature, in relation to which the current legislation of Ukraine does not provide special inheritance provisions. The results of the analysis demonstrate that cryptocurrencies: 1) represent information in the form of a sequence of data (numbers) containing an identifier that ensures their individualisation and, in essence, are a digital representation of value or a right with monetary value; 2) exist, circulate, and are stored exclusively in a digital environment; 3) access to cryptocurrency is ensured through possession of a private cryptographic key or access to an account of a service provider that stores the cryptocurrency and/or private cryptographic keys; 4) are based on cryptography and distributed ledger technology (DLT) or similar technology that uses pseudonymisation mechanisms, which do not allow for the unambiguous identification of the person who owns the cryptocurrency on the basis of public information, data contained in state registers, or information held by financial companies or other business entities registered in accordance with the law. The study of the inheritance institution shows that the technological nature of cryptocurrency, the peculiarities of its digital circulation, methods of storage and access, cast doubt on the effectiveness of applying traditional mechanisms of the inheritance law. In cases of cryptocurrency inheritance, the testator’s will to transfer their digital assets plays a key role, either through the performance of factual acts or through the execution of a unilateral (including a will) or bilateral legal transaction, in written form or as a smart contract. An important factor is also the method by which the testator’s private cryptographic keys are stored, as it directly affects the possibility of inheriting the cryptocurrency. It has been determined that the issue of inheriting cryptocurrency, the private cryptographic keys to which are stored in a decentralised manner without intermediaries, remains unresolved within the current legal framework. At the same time, Ukrainian civil law requires reform to introduce a broader legal toolkit and provide an appropriate level of protection for testators who intend to bequeath cryptocurrency or transfer it to heirs by other means.

QUALIFICATION AS A COMPONENT OF THE SCIENTIST’S LABOR PERSONALITY

Olena Kostiuchenko — 2025-07-03

The article is devoted to the study of the qualifications of scientists considering the National Qualifications Framework and the qualifications defined in the Law of Ukraine “On Scientific and Scientific-Technical Activities”. The opinion is substantiated that the introduction of the National Framework of Scientific Qualifications does not contradict Ukraine’s obligations under the Association Agreement and the provisions of the Treaty on the Functioning of the European Union (TFEU). It is also separately emphasized that scientific qualification is a component of the labor legal personality of a scientist, which certifies his ability to perform work of a certain complexity, quality and scope. Documentary confirmation of the level of scientific qualification of a scientist is necessary for the employer to assess the scientist’s ability to conduct applied and fundamental research and to achieve specific scientific results. The final outcome of a scientist’s work, namely the scientific or scientific-technical result, differentiates it from non-scientific activities. European integration processes in Ukraine require reform not only of legislation, but also in various spheres of life. It still makes it possible to preserve national traditions in the organization of scientific and scientific-technical activities. It is proposed to supplement Article 28 of the Law of Ukraine “On Scientific and Scientific-Technical Activities” with a definition of the term “scientific qualification” and to introduce the National Framework of Scientific Qualifications. This framework should determine the levels of scientists’ qualifications as an element of labor legal personality, which certifies their ability to perform work of a certain complexity, quality and scope. It should also grant the right to hold specific scientific or scientific-pedagogical positions, as well as positions such as scientific consultants and/or members of scientific and advisory councils.

CONCEPTUAL DIRECTIONS FOR THE FURTHER DEVELOPMENT OF CIVIL LEGISLATION IN THE CONTEXT OF INTELLECTUAL PROPERTY

Oleksii Kot — 2025-07-03

The article outlines conceptual directions for the further development of civil legislation in the field of intellectual property and provides proposals with due regard to the European experience in their application. It has been analyzed that updating of current legislation in this area should correlate with the European integration vector for the development of our country, which implies a gradual alignment with European values and standards, particularly in terms of adapting national civil legislation to the European Union Law. It has been established that economic advantages in the most highly developed countries of the world were formed precisely through an effective and efficient system of legal protection of intellectual property as a key component of innovative development. The article highlights the necessity of preserving scientific and intellectual potential through creation of favorable conditions for stimulating and supporting scientific activity, research and developments, including those within the military-industrial complex. The article determines that the results of targeted fundamental research, which contribute to the application of the most effective directions and the necessary basis for the creation of high-tech and technical solutions, require proper legal protection today. At the present stage, there is legal protection of individual technical and technological solutions through the issuance of protective documents − patents. At the same time, the results of fundamental scientific research, which are able to determine the most effective directions and the necessary basis for creating high technologies, remain unattended. It is proposed to improve the mechanism for legal protection of the results of targeted fundamental scientific research, as a basis for the creation of advanced technologies and fundamentally new technical and technological solutions. Such protection should be ensured through the adoption of an appropriate Law or introduction of amendments to the specific legislation related to this field with due regard to the European experience.

DEVELOPMENT OF LEGAL REGULATION OF DOMESTIC WORK IN THE CONTEXT OF MODERNIZING THE SOCIAL FUNCTION OF THE STATE

Liudmyla Kupina — 2025-07-03

The article explores the issues of legal regulation of domestic work that require urgent resolution, particularly for the development of the domestic work market in the post-war period in Ukraine. The priority issues include undeclared work by domestic workers, their participation in the system of mandatory social insurance, and access to decent work. The experience of various countries that have implemented direct and indirect policy tools to combat undeclared work has been analyzed. It is concluded that one of the key directions for developing the legal regulation of domestic work is amending the current legislation to ensure access to households while guaranteeing the inviolability of the home. It is argued that the use of indirect influence tools more gently encourages the formalization of employment relationships, which would grant domestic workers access to social and labor guarantees. This is the way the state can effectively implement its social function by promoting labor activity across all population groups, raising the prestige of domestic work, and strengthening the social and labor protection of domestic workers. It is noted that the state’s institutional mechanism must be prepared for the transformation of the domestic labor market, which will require caregivers for people with disabilities resulting from the war. The state should also develop policies to create jobs for such individuals within various business entities, with households not being an exception. Therefore, it is necessary to modernize the state’s social function and ensure its implementation through legal and regulatory mechanisms aimed at minimizing cases of undeclared domestic work, providing domestic workers with decent working conditions, and mandatorily granting them access to social security.

CLAIMS OF CREDITORS FROM WHICH AN INDIVIDUAL DEBTOR IS NOT RELEASED AFTER THE COMPLETION OF INSOLVENCY PROCEEDINGS

Volodymyr Pohrebniak — 2025-07-03

The article focuses on the main aspects of the legal nature of creditors’ claims, from which an individual debtor is not released upon completion of insolvency proceedings, and also on the specific procedural features of insolvency (bankruptcy) proceedings against an individual under the relevant obligations. In the course of analyzing the provisions of the Code of Ukraine of Bankruptcy Procedures (hereinafter – CUBP) which, among other things, regulate the procedure for opening and closing insolvency (bankruptcy) proceedings, the author identifies the potential possibility of “idle” (ineffective) insolvency proceedings against an individual debtor with respect to the debtor’s property obligations, i.e., proceedings which would not lead to preferential property legal consequences even if the debtor fulfills the restructuring plan. It is established that this is possible, in particular, if all obligations of an individual debtor are those specified in part two of Article 134 of the CUBP, i.e., from which an individual is not released after the completion of insolvency proceedings. The author analyzes the legislative approach to the formation of the list of creditors’ claims from which an individual is not exempted after the completion of insolvency proceedings, which are enshrined in part two of Article 134 of the CUBP. Special attention is paid to the problematic aspects of application of the provisions of paragraph 3 of part two of the said Article in practice, given that the ability of participants to virtually any relative property civil legal relationship to inextricably link it with the personality of the debtor requires additional reflection. The author concludes that effective application of Article 134 of the CUBP in modern conditions requires both consideration of the specifics of the legal nature of the relevant circumstances and procedural features of insolvency (bankruptcy) proceedings of an individual.

A NEW PERSPECTIVE ON THE DIVISION OF INVALID TRANSACTIONS IN THE CIVIL LAW OF UKRAINE

Oksana Shevchyshyn — 2025-07-03

The article is devoted to a critical analysis of the traditional division of invalid transactions into void and voidable ones in the civil law of Ukraine. The research is actualized by the need to improve civil legislation in the context of its recodification and taking into account modern trends in the development of private law. The author substantiates the position that the division of invalid transactions into void and voidable is an outdated approach that creates significant problems for judicial practice and law enforcement in general. The study analyzes the judicial practice of the Supreme Court of Ukraine regarding the issues of invalidity of transactions. Special attention is paid to the analysis of decisions of the Grand Chamber and the Civil Cassation Court as part of the Supreme Court, which indicate systemic problems in the application of the traditional classification of invalid transactions. A comparative analysis with foreign experience was conducted, particularly with the reformed French civil legislation after the 2016 reform and German civil law. The author proves that invalidity is a specific result of evaluating a transaction for compliance with legislation and indicates a special consequence of incomplete compliance of the transaction with legal norms – the non-occurrence of those legal consequences for which it was directed. The thesis is substantiated that the consequences of invalidity are the same for all invalid transactions, regardless of their classification as void or voidable. The article contains specific proposals for improving the civil legislation of Ukraine in the context of recodification, aimed at abandoning the artificial differentiation of invalid transactions at the legislative level and introducing a unified approach to the invalidity of transactions. It is argued that the traditional division should be preserved only in scientific doctrine as a theoretical construction, while legislative regulation should be based on the principle of unity of consequences of invalidity of all transactions. The research demonstrates that modern legal systems increasingly move away from complex classifications of invalid transactions, focusing instead on practical aspects of protecting civil rights and interests.

COMPENSATION FOR ILLEGAL USE OF INTELLECTUAL PROPERTY RIGHTS OBJECT: EVOLUTION OF LEGISLATIVE APPROACHES AND PROSPECTS FOR THEIR RENEWAL

Ihor Yakubivskyi — 2025-07-03

The article analyzes the development of legislative regulation of compensation for infringement of intellectual property rights in Ukraine. Attention is drawn to the existence of two main models of compensation for infringement of intellectual property rights – the “American” model, which provides for the collection by the court of compensation within the minimum and maximum amounts determined by law, taking into account the circumstances of the infringement of rights, and the “European” model, which is based on the amount of remuneration that the rightholder should receive if he grants license to use the object (hypothetical royalty). From this perspective, the evolution of compensation as a civil law remedy of intellectual property rights from the time Ukraine gained independence to the present day is shown. It is emphasized that as of today, the legislation of Ukraine contains different approaches to the collection of compensation for infringement of property rights to objects of copyright and related rights, to objects of industrial property and to plant varieties. In this regard, it is noted that such a differentiated approach to regulating compensation for infringement of intellectual property rights is unfounded and that there is a need to reform the legislation in this area. It is concluded that it is appropriate to unify legislative approaches to regulating compensation as civil law remedy of intellectual property rights, taking as a basis the approach provided for by the legislation on copyright and related rights, which provides the subject of such rights with the opportunity to choose one of two alternative models of compensation: “American” within the minimum and maximum amounts established by law or “European” on the principle of hypothetical royalty. Such an approach should also be provided for other objects of intellectual property law.

SUBJECT OF PROOF IN CRIMINAL PROCEEDINGS INITIATED ON THE BASIS OF TERRORIST ACTS

Volodymyr Bondar — 2025-07-03

The article systematizes the circumstances that constitute the subject of evidence in criminal proceedings opened on the grounds of terrorist acts. It is argued that during the detection, documentation, disclosure and investigation of crimes of this type, a number of problems arise related to their adequate criminal-legal characteristics, the isolation of the features of each crime, the analysis of the features of the manifestation of their multiplicity, including ideal and real sets of crimes of various types, the establishment of specific forms of complicity of the subjects involved in them. The results of a selective content analysis of court verdicts issued under Article 258 of the Criminal Code of Ukraine are presented, and the sources of evidence in criminal proceedings opened on the grounds of this article of the law on criminal liability, submitted by the parties to the criminal proceedings, interpreted by the courts during the trial are systematized. It is noted that the peculiarity of the general subject of evidence in criminal proceedings on crimes provided for in Art. 258 of the Criminal Code of Ukraine is the need to establish the facts of a person committing terrorist acts, financing terrorism, collaborative activities, which, in turn, forms a set of criminal offenses and receives an additional legal assessment under the relevant articles of the Criminal Code of Ukraine. The results of a selective content analysis of sentences are presented, which indicates that a terrorist act (Article 258 of the Criminal Code of Ukraine) is qualified by a set of criminal offenses, in particular, for 2024, under Part 3 of Article 258 of the Criminal Code of Ukraine, three persons were sentenced for a set of crimes, under Part 1 of Article 258-3 of the Criminal Code of Ukraine – to ten persons; for comparison, for 2023, under Part 2 of Article 258 of the Criminal Code of Ukraine, one person was sentenced for a set of crimes, and under Article 258-3 of the Criminal Code of Ukraine – to 20 persons. At the same time, the following are incriminated: Part 3 of Article 246 “Unlawful deprivation of liberty or kidnapping of a person”; Part 1 of Article 263 “Illegal acquisition, carrying and storage of explosives, explosive devices and ammunition without a permit provided for by law”; Part 2 of Article 263-1 “Illegal manufacture, processing or repair of firearms or falsification, illegal removal or change of their marking, or illegal manufacture of ammunition, explosives or explosive devices”.

ALTERNATIVE FORMS OF ECONOMIC DISPUTE RESOLUTION IN CITY COUNCILS IN THE EU

Tetyana Gavronska — 2025-07-03

The article defines the main legal principles for providing alternative forms of resolving economic disputes of city councils in EU countries. It is established that the state of regulatory and legal support for alternative forms of resolving economic disputes of city councils in EU countries is at the stage of development. It is determined that at the current stage, the formation of EU legislation and national legislation of the member states in this area is underway. At the level of individual EU member states, adaptation and development of legislation in the context of the creation of municipal law is observed. The latter contributes to the improvement of regulatory and legal support for alternative forms of resolving economic disputes of city councils in EU countries. It is noted that the use of alternative forms of resolving economic disputes of city councils in EU countries has advantages compared to the judicial form. This is especially relevant for small cities, as it allows saving money and time on issues related to solving problems of local communities in the economic sphere. It is proven that despite the rather long history of the formation of alternative forms of dispute resolution in the EU, the regulatory and legal consolidation of the possibility of their implementation (including by city councils) has been carried out since the first decade of the 21st century. This process has accelerated due to the introduction of digitalization, but is still in the development stage. Two stages of regulation of the above process at the EU level have been identified, in particular: the introduction of general regulatory and legal support for the resolution of disputes of various categories in the EU countries (establishment of principles applicable to bodies responsible for the out-of-court settlement of consumer disputes; definition of the principles of the activities of out-of-court bodies participating in the settlement of consumer disputes by consensus; development of legislation on some aspects of mediation in civil and commercial cases; creation of legislation on online resolution of consumer disputes, etc.); formation of legal principles for the regulation of alternative forms of consumer dispute resolution, etc. It has been determined that at the level of EU member states, there is a gradual adaptation of EU legislation in this area. At the same time, the regulatory and legal support for the resolution of economic disputes of city councils in the EU is regulated at a general level, without emphasis on the specifics of the specified process in relation to the specified entities. Only some countries (including, in particular, France) are developing municipal legislation in this area, which contributes to legal certainty and improving the implementation of the specified process.

FEATURES OF REGULATORY AND LEGAL PROVISION OF MEDIATION AS A FORM OF REGULATION OF ECONOMIC DISPUTES OF CITY COUNCILS: EXPERIENCE OF EU COUNTRIES

Pavlo Horinov — 2025-07-03

The article examines the features of the regulatory and legal support for mediation as a form of settlement of economic disputes of city councils both at the supranational level of the EU and at the level of national legislation of individual member states. It is determined that at the EU level, regulation of the specified process is applied, which is aimed at determining its general aspects and provides for the promotion of development in the member states. It is noted that the existing supranational legislation is a framework document, and member states develop and use their own regulatory and legal acts that regulate mediation. It was established that in most other EU countries, the use of mediation in resolving disputes (including in the economic sphere) for city councils is regulated by general legislation on the organization of the specified process. Among the key features of the regulatory and legal support in the specified direction, we can distinguish the following: territorial mediation, which is financed by local communities (provided for by the provisions of French legislation); subject-matter mediation, associated with determining the directions of its use in resolving disputes between the parties (established at the level of by-laws regarding the regulation of the specified process at the level of individual cities, territories); different approaches to financing territorial mediation (at the expense of the state budget (provided for by the legislation of Latvia) and at the expense of the budgets of local communities (regulated by the legislation of France). It was determined that in general at the level of EU countries there is no separate regulation of mediation at the level of municipalities, which is provided for by the French legal system and by separate by-laws of the territories of Spain. But there is a need to establish additional legislation that would determine the main legal aspects in the field of protection of the rights and legitimate interests of the specified category of subjects of economic relations. This is necessary to support local communities in the area of creating regulatory and legal foundations regarding the protection of their rights and interests in the field of management of economic activities and property management of the relevant territories.

LEGISLATION ON ENSURING ENVIRONMENTAL SAFETY IN UKRAINE: CURRENT STATE, PROBLEMS, DIRECTIONS OF REFORM

Olena Kovtun — 2025-07-03

The article examines the current state, problems and directions of reforming legislation on ensuring environmental security. The author emphasizes that the issue of environmental and climate (as a type of environmental) security in the context of military challenges and threats is becoming extremely important. Russia’s armed aggression against Ukraine is causing terrible damage to the environment, deepening the climate crisis, causing significant emissions of carbon dioxide and other greenhouse gases into the atmosphere. Environmental security is an important component of national security. The article emphasizes that the current national legislation on environmental security is not codified, not systematized, branched, complex and controversial. Therefore, in this case, we can only talk about a scientific classification of the rules enshrined in various regulations. The author proposes a classification of legislation on ensuring environmental safety in certain areas of human activity (economic sectors): in the areas of ensuring climate, food, biological, nuclear, radiation, industrial, transport, energy, urban planning safety, in the military sector, in waste management, in states of emergency. A separate group of laws includes laws on ensuring the institutional mechanism of environmental safety and on legal liability for violations in the field of environmental safety. Thus, relations regarding environmental safety are regulated by a number of regulatory legal acts that require systematization, the optimal option of which is the development and adoption of the Law of Ukraine “On Environmental Safety” (or “On Environmental (Natural and Technogenic) Safety”, or “On Ensuring Environmental Safety”). The next stage of systematization of environmental legislation, in the author’s opinion, should be the development and adoption of the Environmental Code of Ukraine, which, in addition to safety, will determine the legal foundations of natural resource and environmental protection relations.

JUDICIAL REFORMS IN UKRAINE AS A CONTINUOUS POLITICAL AND LEGAL PROCESS

Oleksandr Konstantyi — 2025-07-03

The article examines the stages and content of judicial reforms that have been carried out in Ukraine since the restoration of independence in 1991. It is noted that the key task since Ukraine regained independence on the path to building a state based on the rule of law has been the formation of a judicial branch independent of political forces and executive power structures, the selection of professional judges capable of impartially, on the principles of adversarial and fair, resolving legal disputes and issues of a person’s guilt in committing offenses. It has been established that judicial reforms began in Ukraine in the early 1990s and continue to this day. These reforms are almost always intensified after each election of the highest representative institutions of power. It is emphasized that further implementation of judicial reforms to build an effective and fair justice system is extremely important both for the citizens of Ukraine and in view of the ongoing process of negotiations on Ukraine’s accession to the European Union, and the provision of support by European partners in resisting the armed aggression of the russian federation. It is studied that since the restoration of independence, judicial reforms in Ukraine have become an ongoing political and legal process. Six stages of judicial reforms in Ukraine are distinguished: 1) 1991–1996; 2) 1996–2005; 3) 2005–2010; 4) 2010–February 2014; 5) March 2014–July 2019; 6) from August 2019 to the present. The features of each stage of judicial reforms are revealed. It is summarized that during the launch of the next stage of judicial reforms in Ukraine, the goal was invariably declared to modernize the functioning of the judiciary in accordance with the needs of increasing the effectiveness of protection in the courts of violated human rights and freedoms, the rights and legitimate interests of legal entities, and increasing public trust in the court. At the same time, during the practical implementation of judicial reforms, the question of compliance with such fundamental principles of constitutional democracy as the independence of courts, the independence and immutability of judges, and the inadmissibility of any influence on them has always arisen.

IMPROVING REGULATORY MECHANISMS FOR IMPLEMENTING REGIONAL ENVIRONMENTAL AND ENERGY POLICIES FOR THE POST-WAR RECOVERY OF UKRAINE

Yuliia Leheza — 2025-07-03

The purpose of the scientific article, which determines its relevance, is to substantiate the development of the improvement of regulatory and legal mechanisms for the implementation of regional environmental and energy policy for the post-war reconstruction of Ukraine. The author emphasizes that the issues of integrating environmental and energy policy at the regional level, taking into account the post-war context, the challenges of decentralization, the needs for a new institutional design and legal mechanism for reconstruction, remain insufficiently studied. It is emphasized that the scientific literature lacks a systematic analysis of legal conflicts and gaps that arise during the implementation of local policies in the field of «green» reconstruction, in particular in the aspects of financing, strategic planning and environmental monitoring. It is concluded that the problem of improving regulatory and legal mechanisms for regional environmental and energy policy in the context of the post-war reconstruction of Ukraine is relevant, poorly developed and requires a comprehensive interdisciplinary study that covers both legal and managerial, social and environmental dimensions. It is determined that the postwar reconstruction of Ukraine should take place in compliance with the principles of climate neutrality, energy decentralization, sustainability and resilience of the economic system, which is able to solve the problems not only of ensuring the socio-economic stability of the regions, but also create conditions for strengthening the positions of the Ukrainian state in the international energy market. It is substantiated that the key areas of increasing the efficiency of conducting “green auctions” in Ukraine in terms of increasing the efficiency of implementing regional environmental and energy policy include: increasing the quota and percentage indicators per investor, which will increase the attractiveness of such an economic cluster for large foreign energy companies; extending the terms of conducting “green auctions” until 2034 due to their low efficiency at the stage of their introduction in Ukraine; transition to the use of the market premium mechanism.

INTEGRITY CHECK AS A TOOL FOR ENSURING THE INSTITUTIONAL CAPACITY OF THE JUDICIARY

Ivan Nazarov — 2025-07-03

The article analyzes the scientific points of view and the scope of regulatory regulation of the list of bodies of the judicial branch of government of Ukraine. The need to specify the list of relevant bodies at the legislative level is determined. An explanation is provided that the specified information is important during the analysis and assessment of the steps already taken in the issue of implementing integrity checks during the formation of the judicial corps and judicial bodies. Further, attention is drawn to the legal status and limits of authority regarding integrity checks: Public Integrity Council under the High Qualification Commission of Judges of Ukraine when establishing the compliance of candidates with the criteria of professional ethics and integrity; The Ethics Council, established to assist the bodies that elect (appoint) members of the High Council of Justice in establishing the compliance of candidates for the position of member of the High Council of Justice with the criteria of professional ethics and integrity; The Competition Commission, which is an auxiliary body of the High Council of Justice and is formed to conduct a competition for the position of a member of the High Qualification Commission of Judges of Ukraine, and to verify candidates for compliance with the criteria of integrity and professional competence; Advisory Group of Experts, established to assist the subjects of appointment of judges of the Constitutional Court of Ukraine in assessing the moral qualities and level of competence in the field of law of candidates for the position of judge of the Constitutional Court of Ukraine. Based on the analysis conducted, a conclusion is formulated that the list of subjects authorized to check the integrity of both candidates and members (in some cases) of judicial bodies, and the list of methods, rules and procedures for their implementation raise doubts about their relevance and effectiveness. Issues that need to be resolved when optimizing the rules and methods of checking integrity within the judicial bodies are presented. An optimization mechanism is proposed by: unifying the rules and procedures within the integrity check of candidates for judicial bodies, judges, members of judicial governance bodies; unifying the bodies created to assess candidates for judicial bodies for compliance with integrity criteria; detailing the legal status of the relevant bodies.

PREVENTIVE RESTRUCTURING AND EARLY WARNING OF INSOLVENCY: EXPERIENCE OF THE BALTIC AND CENTRAL-EASTERN EUROPEAN COUNTRIES

Оleg Sinegubov — 2025-07-03

The article examines early warning tools for insolvency in selected European Union member states representing similar legal systems. The research focuses on the implementation of Directive (EU) 2019/1023, which shifted the European approach from liquidation procedures to preventive measures aimed at preserving viable businesses and employment. The study analyzes the legal regulation of insolvency procedures in Croatia, Hungary, Romania, Bulgaria, Latvia, Lithuania, and Estonia. The adaptation of European legislation provisions by each country is examined, specifically investigating the criteria for determining “likelihood of insolvency”, early warning mechanisms (including digital platforms and advisory services), moratorium features, criteria for forming creditor classes, and voting on restructuring plans. Particular attention is paid to the “cross-class cram-down” mechanism that enables overcoming resistance from individual creditor classes. The balance between the “debtor in possession” principle and the level of judicial intervention in each jurisdiction is investigated. Despite the common harmonization objective, significant differences exist in the degree of flexibility of out-of-court mechanisms and accessibility of preventive procedures, particularly for micro, small, and medium-sized enterprises (MSMEs). The research findings have substantial theoretical and practical value for tracking the evolution of insolvency law regulation, identifying universal and specific national instruments, and determining the most effective experience in overcoming financial difficulties and insolvency that may be considered when reforming Ukrainian legislation in the context of European integration. It has been established that Central and Eastern European and Baltic countries, unlike Western, Northern, and Southern European countries, implemented the Directive without established traditions of market culture for preventive restructuring. This necessitates further testing and evaluation of the reforms undertaken to determine effective paths for harmonizing European legislation while considering the national characteristics of post-socialist legal systems.

VAT TAXATION OF TRANSACTIONS ON THE TRANSFER OF OWNERSHIP RIGHTS TO THE OBJECTS OF THE PURCHASED PROPERTY TO THE CREDITOR UNDER THE TAX CODE OF UKRAINE AND EU LAW: COMPARATIVE LEGAL ASPECT

Anton Monaienko — 2025-07-03

Foreclosure on the mortgaged property in Ukraine is carried out on the basis of a court decision, a notary’s executive inscription or in accordance with an agreement on satisfaction of the mortgagee’s claims. Foreclosure on the debtor’s property is the fulfillment of an obligation at the expense of the collateral. In the case of such foreclosure, the bank (creditor) acquires the debtor’s property as compensation for the debt. That is, the bank’s foreclosure on the debtor’s property is recoverable in the sense of civil and tax law, since it is carried out at the expense of the debtor’s obligation to the bank, that is, as a form of repayment (discharge) of the debt. Therefore, if the bank forecloses on the debtor’s property and the bank acquires ownership of his property, this is the fulfillment of the obligation – a recoverable action. The bank acquires the property not free of charge, but in exchange for repayment of the debt, which is equivalent to recoverable performance. According to the rules of the Tax Code of Ukraine, the fundamental criterion for calculating VAT when transferring ownership of the debtor’s property to the bank as a result of levying a foreclosure on the mortgaged object, regardless of the grounds (court decision, notary’s executive inscription or agreement on satisfaction of the mortgagee’s claims) for such a levy is a legal status of the debtor (regardless of whether it is a legal entity or an individual), namely, whether it is a VAT payer. If an individual or legal entity (debtor) is not a VAT payer, then the transaction of acquisition by the bank of ownership of the debtor’s property (upon its transfer) as a result of the bank’s foreclosure on his property will not be subject to VAT. If the debtor (legal entity or individual entrepreneur) is a VAT payer in accordance with the requirements of Articles 181 and 182 of the Tax Code of Ukraine, then the bank will be obliged to pay VAT when transferring to it the ownership of the property of such a debtor who is a VAT payer as a result of the bank’s foreclosure on the property of such a debtor. In EU law, the acquisition by a person (creditor) of property as a result of foreclosure on it and its subsequent sale is not always subject to VAT. The key question here is whether the person who acquires ownership of the mortgaged property as a result of foreclosure and subsequently sells it acts as a VAT payer and whether the supply of the specified property takes place within the scope of its economic activity.

PECULIARITIES OF LEGAL REGULATION OF MENTORING RELATIONS IN UKRAINE AND THE USA

Sofiia Nazar — 2025-07-03

The article explores the legal nature of the mentoring institution as a socially significant activity within the sphere of family law aimed at supporting orphans and children deprived of parental care. Particular attention is paid to the analysis of the legal regulation of mentoring in the U. S. legal system with the purpose of identifying potential improvements for the Ukrainian regulatory framework. The relevance of a comparative approach is substantiated, especially in light of Ukraine’s efforts to expand mentoring practices to family-based forms of child care. It is established that the United States is a pioneer in the development of modern mentoring, due to initiatives such as “Big Brothers Big Sisters” and numerous other programs receiving federal funding. In particular, the article examines the content and objectives of the Foster Youth Mentoring Act (2023), which provides for grants to create and support mentoring programs for children with experience in foster care. Special attention is given to the definition of mentee categories, mentor requirements, selection and control mechanisms, and methods of using budgetary funds. In addition, the article investigates other legislative initiatives, including the Mentoring to Succeed Act and the H. R.9041 bill on peer-to-peer mentoring for parents. These illustrate the expansion of the mentoring institution in the United States from children and youth to adults in difficult life circumstances. Both similarities and differences between the Ukrainian and U. S. mentoring models are identified. The similarity lies in the shared purpose of mentoring – support, socialization, and preparation for independent living. Differences relate to the level of financial support, the extent of government involvement, and the flexibility of legislation. In the U. S., mentors may receive compensation, benefit from grants, and have access to training programs, whereas in Ukraine, mentoring is primarily voluntary. The conclusion highlights the advisability of adapting selected elements of the U. S. experience, taking into account the Ukrainian social context.