Lex Portus最新文献

{"title":"Bodies of self-organization of the population: getting taxes, paying taxes","authors":"N. Mishyna","doi":"10.26886/2524-101x.4.2019.2","DOIUrl":"https://doi.org/10.26886/2524-101x.4.2019.2","url":null,"abstract":"Mishyna N. Bodies of self-organization of the population: getting taxes, paying taxes / N. Mishyna // Lex Portus : юрид. наук. журн. / редкол. : С. В. Ківалов (голов. ред. ради), Б. А. Кормич (голов. ред.), Т. В. Аверочкіна (наук. ред., відп. секр.) [та ін.] ; НУ \"ОЮА\", ГО \"МА Святий Миколай\". - Одеса : Видавничий дім «Гельветика», 2019. - № 4. – C. 28-41.","PeriodicalId":36374,"journal":{"name":"Lex Portus","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47861937","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Legal peculiarities of carrying out a special operation in the sphere of customs affairs \"Bastion\"","authors":"O. Fedotov, S. Levchenko","doi":"10.26886/2524-101x.4.2019.4","DOIUrl":"https://doi.org/10.26886/2524-101x.4.2019.4","url":null,"abstract":"","PeriodicalId":36374,"journal":{"name":"Lex Portus","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47746960","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Organizational and legal implementation of customs control in the sea and river ports of Ukraine","authors":"Daria Bіlenets, Andrii R. Vorobchak","doi":"10.26886/2524-101X.3.2019.3","DOIUrl":"https://doi.org/10.26886/2524-101X.3.2019.3","url":null,"abstract":"The article defines the legal basis for customs control at the sea and the river ports of Ukraine, points out the specifics of such control, which consists of the","PeriodicalId":36374,"journal":{"name":"Lex Portus","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47862738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Parliamentary control over public finances as a type of financial control","authors":"U. Oleksii","doi":"10.26886/2524-101X.3.2019.5","DOIUrl":"https://doi.org/10.26886/2524-101X.3.2019.5","url":null,"abstract":"","PeriodicalId":36374,"journal":{"name":"Lex Portus","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42998528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Witnesses and proof of violation in cases of customs rules: to the question of improving legal provision","authors":"O. Cherniavska","doi":"10.26886/2524-101X.3.2019.4","DOIUrl":"https://doi.org/10.26886/2524-101X.3.2019.4","url":null,"abstract":"The article deals with issues related to the legal provision of proof in cases of violation of customs rules. The author notes that witnesses and proof are important in all types of legal process. It is noted that at present, there is no single definition of proof in the scientific literature. The plurality of developments in this field is noted and the most precise definitions are given. The author emphasizes the fact that the result of the case depends on the proper quarter and the correctness of the processing of witness; it depends on whether the person will be made answerable to legal liability; whether public interest will be protected. Therefore, the theory of witness is one of the most important in law science, including customs law. Two types of witnesses in cases of violation of customs rules are investigated: the protocol on violation of 51 LEX PORTUS No 3 (17)’2019 customs rules as an integrated source of witnesses and explanations of persons (a person who is prosecuted and witnesses of the violation of customs rules or persons, who know circumstances that are the subject to the establishment of in the case of violation of customs rules). The rules of drawing up protocols on violation of customs rules are considered. In particular, the persons who have the right to compile such protocols, their details and data, which it has to contain, shall determine the number of copies of a protocol. It is summarized that consideration of such types of witnesses in cases of violation of customs rules as a protocol on violation of customs rules and an explanation of a person prosecuted and witnesses in the violation of customs rules or persons who know circumstances that are the subject to the establishment in the case of violation of customs rules, has shown an adequate level of their legal support and regulation in the current legislation of Ukraine. The key words: witness, witnessing, violation of customs rules, the Customs Code of Ukraine, the improvement of legal provision. Докази та доказування мають велике значення в усіх видах юридичного процесу. Від їх належності та правильності оформлення залежить результат справи, що розглядається; залежить, чи буде особа притягнута до юридичної відповідальності; чи буде захищено суспільний інтерес. Тому теорія доказів є одним з найважливіших в правничій науці, зокрема й у митному праві. Цілковито обґрунтовано дослідники зазначають про те, що “наукові дослідження щодо правової природи доказів у митній справі спрямовано на пошук шляхів розв’язання наявних проблемних питань у цій сфері. Слід зазначити, що наукові напрацювання, які вказують на необхідність удосконалення відповідних норм митного законодавства й містять конкретні пропозиції щодо цього, не залишаються поза увагою суб’єктів законодавчої ініціативи” (Дуженко, 2014, с. 168). Достатньо “вузькій” тематиці доказів та доказування у справах про порушення митних правил присвячували свої розробки такі автори, як С.А. Дуженко, Д.В. Приймаченко, І.В. Соло","PeriodicalId":36374,"journal":{"name":"Lex Portus","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45822078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The international standards of local democracy and transboundary cooperation: ways of development","authors":"Olena V. Moshak","doi":"10.26886/2524-101X.3.2019.6","DOIUrl":"https://doi.org/10.26886/2524-101X.3.2019.6","url":null,"abstract":"","PeriodicalId":36374,"journal":{"name":"Lex Portus","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48257763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Special economic zones in the People’s Republic of China: the initial stages","authors":"Shuibao Zhang","doi":"10.26886/2524-101X.3.2019.2","DOIUrl":"https://doi.org/10.26886/2524-101X.3.2019.2","url":null,"abstract":"Shuibao Z. Special economic zones in the People’s Republic of China: the initial stages / Zhang Shuibao // Lex Portus : юрид. наук. журн. / редкол. : С. В. Ківалов (голов. ред. ради), Б. А. Кормич (голов. ред.), І. В. Сафін (заст. голов. ред.), Т. В. Аверочкіна (наук. ред., відп. секр.) [та ін.] ; НУ \"ОЮА\", ГО \"МА Святий Миколай\". - Одеса : Видавничий дім «Гельветика», 2019. - № 3. – C. 21 - 36.","PeriodicalId":36374,"journal":{"name":"Lex Portus","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41319503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Attempt of annexation the Crimea and maritime administration: legal aspects of asymmetric response","authors":"B. Babin","doi":"10.26886/2524-101X.3.2019.1","DOIUrl":"https://doi.org/10.26886/2524-101X.3.2019.1","url":null,"abstract":"Babin B. Attempt of annexation the Crimea and maritime administration: legal aspects of asymmetric response / B. Babin // Lex Portus : юрид. наук. журн. / редкол. : С. В. Ківалов (голов. ред. ради), Б. А. Кормич (голов. ред.), І. В. Сафін (заст. голов. ред.), Т. В. Аверочкіна (наук. ред., відп. секр.) [та ін.] ; НУ \"ОЮА\", ГО \"МА Святий Миколай\". - Одеса : Видавничий дім «Гельветика», 2019. - № 3. – C. 7-20.","PeriodicalId":36374,"journal":{"name":"Lex Portus","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47484011","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Problematic aspects of implementing provisions of art. 325 of the Customs code of Ukraine","authors":"Yuliia Semenchuk","doi":"10.26886/2524-101X.2.2019.6","DOIUrl":"https://doi.org/10.26886/2524-101X.2.2019.6","url":null,"abstract":"This article is concerned with the study of legal uncertainties arising in practice when implementing provisions of article 325 of the Customs Code of Ukraine. It is stated that the issue of economic operators compensating for their expenses incurred in connection with the customs control forms unreasonably introduced by officials of income and fees bodies (including the same in response to the requirements of law enforcement agencies) has not been resolved yet. After all, the above provision of the Customs Code of Ukraine is not applied in practice, in connection with which business operators incurred and continue to incur unreasonable losses and significant, unforeseen expenditures. Among them are the costs of container equipment excess use; the costs of goods storage in ports (both using the storage capacity of ports, and by converting commercial road vehicles into “warehouses on wheels”); the costs of loading and unloading (this does not take into account even the fact that it is physically impossible to inspect some categories of cargo as such inspection requires opening and unloading of 100 percent packages while maintaining the cargo integrity and marketable condition, but the packaging of the goods is caused damage to say nothing of the cases where signs of damage to the goods are obvious, etc.). Attention is focused on the fact that the issue of introducing the mechanism of compulsory state insurance of financial liability for damage that may be caused to individuals and their property by unlawful decisions and action or failure to act by revenue and fees bodies or their officials in their duties performance remains open to date.","PeriodicalId":36374,"journal":{"name":"Lex Portus","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42249497","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The legal regulation of the protection, conservation and use of dolphins as rare sea animals","authors":"D. Zhukova","doi":"10.26886/2524-101X.2.2019.4","DOIUrl":"https://doi.org/10.26886/2524-101X.2.2019.4","url":null,"abstract":"The article is about the protection of marine animals as part of the marine environment and the regulation of their conservation in the World Ocean. The largest representatives of marine animals are marine mammals, among which we pay special attention to dolphins, which are included in the Red Book of Ukraine. Nowadays there is an extremely unfavorable situation in the field of protection of dolphins in the world, therefore there is a need to study features of the legal regulation of international and national protection and prevention of causing significant damage to dolphins in order to ensure their conservation and rational use. In addition, the article is devoted to the study of the legal regulation of administrative and criminal liability for violation of legislation in the field of the protection, conservation and rational use of dolphins. The characteristic and analysis of their protection are carried out with the help of international and national rules of law. The administrative and criminal responsibility for administrative offenses and crimes in the sphere of 59 LEX PORTUS No 2 (16)’2019 dolphin protection are determined, as well as the sanctions provided by the national legislation for their violation are considered. The universal international act, which provides for the legal protection of marine living resources, is the Convention on the Law of the Sea 1982 (United Nations). The special international agreement on the conservation of marine migratory species, including dolphins, is the Convention on the Conservation of Migratory Species of Wild Animals 1979. Also, there are different agreements on the protection of dolphins in the Black and Mediterranean seas, and others. The legal framework of Ukraine is also filled with codes, laws and regulations, which provides ensure the protection of such unique marine animals and provide for liability in case of non-compliance of such rules of law. The key words: protection, preservation, marine mammals, dolphins, liability. Питання правового забезпечення охорони, збереження та раціонального використання об’єктів морського тваринного світу традиційно перебувають під увагою юридичної науки. У цій розвідці мова йтиме про охорону морських тварин як частини морського середовища та регламентації їх збереження у Світовому океані. Серед морських тварин найбільшими представниками є морські ссавці, яких зараз на Землі налічується близько 128 видів (Макдональд, 2017). Наприкінці XIX – на початку XX ст. склалася вкрай несприятлива ситуація у сфері охорони морських ссавців. Це створювало загрозу існуванню окремих видів морської фауни: китів, морських свиней, тюленів і навіть дельфінів, велика частина з яких занесена до Червоної книги України. Тому виникає потреба у дослідженні особливостей нормативно-правового регулювання міжнародної та національної охорони і попередження заподіяння істотної шкоди дельфінам з метою забезпечення їх збереження та раціонального використання. Зазначена проблема досліджувалас","PeriodicalId":36374,"journal":{"name":"Lex Portus","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41722759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}