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Bezpalova, O. I..
    Legal protection of inventions within medical practice in Ukraine [Текст] / O. I. Bezpalova, V. A. Yusupov, O. Ye. Avramova, T. V. Krasiuk, N. B. Larina // Wiadomosci lekarskie. - 2019. - Vol. 72, Issue:3. - P. . 484-488
   Перевод заглавия: Правовая защита изобретений в рамках медицинской практики в Украине

УДК	347.77.028

ББК Х623.31 + Х623.211.84

Аннотация: OBJECTIVE: Introduction: There is a large number of patents registered in the field of medical practice in Ukraine. Despite this, the peculiarities of the legal protection of inventions within medical practice have not been researched in the modern legal doctrine of intellectual property. The aim of this article is theoretical and practical study of the legal protection of medical inventions in Ukraine based on the analysis of Ukrainian patent law, issued patents for inventions applied within medical practice, as well as data from the State Expert Center of the Ministry of Health of Ukraine. PATIENTS AND METHODS: Materials and methods: The authors of the article have used methods of analysis and synthesis, as well as comparative and legal method. The analysis and further use of data from the State Expert Center of the Ministry of Health of Ukraine contributed to the definition of the problems of this publication, as well as the formulation of the authors' vision of the features of inventions within medical practice. RESULTS: Review: Inventions within medical practice are the result of human intellectual activity in the field of medicine. The authors have offered to refer inventions within medical practice to a group of inventions with a possible risk. The risks of inventions within medical practice are divided into those that have a risk for people undergoing clinical trials and manufacturers who try to use these inventions. CONCLUSION: Conclusions: The authors have grounded the expediency of supplementing the patent procedure with regard to inventions that can be applied within medical practice, with the rule of obligatory provision of documents on conducting clinical trials to the materials of the application for a patent on the invention, in cases of restrictions of the rights of a patent holder of medical and pharmaceutical inventions, by the provisions that would define the concepts and types of biotechnological inventions.

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, Работа с электронной копией документа возможна только в читальном зале библиотеки

Us, M. V.
    Protection of economic competition and intellectual property: search for an optimal regulatory model [Текст] / M. V. Us, I. A. Titko // Science and innovation. - 2019. - Vol.: 15, Issue: 2. - P. 41-51
   Перевод заглавия: ЗАЩИТА ЭКОНОМИЧЕСКОЙ КОНКУРЕНЦИИ И ИНТЕЛЛЕКТУАЛЬНОЙ СОБСТВЕННОСТИ: ПОИСК ОПТИМАЛЬНОЙ МОДЕЛИ РЕГУЛИРОВАНИЯ

УДК

347.77/.78

346

ББК Х623.3 + Х623.4 + Х623.911

Аннотация: Introduction. Failure to comply with the rules of competition is often associated with breach of intellectual property rights of other parties or misuse of these rights by authorized entities themselves. Problem Statement. The foregoing implies a whole set of problems related to ensuring the protection of economic competition and intellectual property rights, as well as to preventing the abuse of these rights, which often leads to restrictions of competition. Purpose. To study regulations and legislative acts concerning the protection of economic competition and intellectual property both at the national and international levels, the interaction and coherence of competition law and regulations in the field of rights to intellectual labor results. Materials and Methods. The research is based on the legislation of Ukraine and international legal acts, as well as the practice of the national courts of Ukraine, the Court of Justice of the European Union, and the administrative practice of the European Commission. The methodological framework of the research comprises the methods for historical, dialectical, systematic, and logical research, the formal legal method, and the method of comparative jurisprudence. Results. The relationship between the competition law and the intellectual property law has been established, the consequences of the imbalance between them (creation of monopolies, fragmentation of the internal market, market stagnation) have been identified, ways to avoid these negative consequences have been suggested. Conclusions. The regulations and laws in the field of protection of economic competition and the exercise of intellectual property rights should be based on a model according to which the competitive behavior implies the observance of intellectual property rights of other parties, with the behavior of right owners leading to neither any restriction of competition nor any breach of consumer rights.

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Karmalita, M. V..
    The category of fairness of a taxpayer and its reflection in law enforcement practice [Текст] / M. V. Karmalita, N. Y. Iakymchuk, L. M. Kasianenko, O. A. Lukashev, H. S. Andrushchenko // Journal of Advanced Research in Law and Economics. - 2019. - Vol. 10, Issue 5. - P. 1452-1458
   Перевод заглавия: Категория справедливости налогоплательщика и ее отражение в правоприменительной практике

УДК	347.73:336.22

ББК Х622.24
РУБ DOI: 10.14505/jarle.v10.5(43).13

Аннотация: Based on the analysis of current trends in the implementation of legal regulation of public relations, the influence of the case law on the development of tax law is illustrated. The purpose of this study is to clarify the role of case law in the formation of the category of taxpayer fairness and accordingly the development of tax law. The concepts and varieties of judicial doctrines, elaborated in the context of balancing private and public interest in taxation, are defined. It is stated that the analysis of the practice of application of tax and legal doctrines indicates the creation of guarantees for the provision of private and public interests in taxation, which are manifested in the inadmissibility of arbitrary approaches to the analysis of case files, evaluation of evidence, the establishment of legally relevant facts, etc. Considerable attention has been paid to the category of taxpayer fairness. Approaches to its understanding in scientific circles as well as its use in law enforcement practice are analyzed.

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Kostruba, A. V..
    Multivariability of Rights in the Structure of Corporate Legal Relations [Текст] / A. V. Kostruba, D. V. Lukianov // Journal of Advanced Research in Law and Economics. - 2019. - Vol. 10, Issue 7. - P. 2035-2039
   Перевод заглавия: Многовариантность прав в структуре корпоративных правоотношений

УДК

347.728

ББК Х623.012.031
РУБ DOI: https://doi.org/10.14505/jarle.v10.7(45).13

Аннотация: The research is devoted to the study of the structure of corporate legal relations, establishing the mechanism of their formation. Legal relations as a form of social relations are in constant development due to the activity of social ties in society. As a result, new types of social interaction emerge and develop that require an appropriate legal form of ordering. Such ordering is self-regulated by the participants of the respective relations in the process of accumulation of property, non-property components, organizational and so on. The study found that the formation of corporate legal relations is the result of a combination of property, non-property and organizational components. The organizational component of corporate relations is to streamline the activities of individuals in the process of combining their efforts at the stage of emergence of such relationships, as well as to streamline this activity of participants in corporate relationships in the process of their implementation. It can be concluded that the proprietary nature of corporate legal relationships is conditioned by the material interest of the participants in such relationships to receive appropriate satisfaction from their participation in them. The corporation is managed through a non-property segment.

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Dolgopolova, L. M..
    Relevant issues of property rights protection in Ukraine [Text] / L. M. Dolgopolova, M. V. Us, S. O. Glotov // Journal of Advanced Research in Law and Economics. - 2020. - Vol. 11, Issue 4. - P. 1137-1144. - [Припинена індексація в Scopus 18.01.2024]
   Перевод заглавия: Актуальные вопросы защиты прав собственности в Украине

УДК

347.23

347.77/.78

ББК Х623.1 + Х623.3
РУБ DOI: https://doi.org/10.14505//jarle.v11.4(50).08

Аннотация: The issue of protecting property rights today is one of the most important, and depends both on the state and in on the owners of these rights. Despite the fact that Ukraine strives to join the European Union, its legal system is still far from international standards. For example, if the owner of property does not possess at least initial knowledge in the field of protecting his rights, then his property may be at risk, problems may emerge not only from authorities, but also from other owners, entrepreneurs or legal entities. Another issue that should be noted is intellectual property, the concept and regulation of which is necessary for the successful development of the state and its investment attractiveness. The main goal of this paper is to analyze the status of the issue of property rights protection in Ukraine and create a development strategy that can be an important component of a national security strategy. In the paper, along with questions of legislative support of citizens` property rights, considered legislative methods of increasing the potential of enterprises and the level of social protection of the population. Based on the experience of protecting property rights in the European Union, it is shown that the basis for legal protection should be economic feasibility, and not the political situation of the executive and legislative branches. As a result, measures were developed with the help of which the legislative framework and human rights activities should be improved to the level of the EU countries, where special attention is paid to human rights, and, therefore, the property. © 2020, by ASERS® Publishing. All rights reserved.

Работа с электронной копией документа возможна только в читальном зале библиотеки

Lukashev, O. A..
    Budgetary transfer as a tool for financing the health sector: theoretical legal analysis [Текст] / O. A. Lukashev, I. Y. Krynytskyi, S. V. Broiakov // Wiadomosci lekarskie. - 2020. - Vol. 73, Iss. 12 . cz. 2. - P. 2855-2859
   Перевод заглавия: Бюджетный перевод как инструмент финансирования отрасли здравоохранения: теоретический юридический анализ

УДК	347.73:336.14

РУБ PubMed ID33611293

Аннотация: OBJECTIVE: The aim: The purpose of the study is to: a) determine the purpose of budget transfers in the field of medicine; b) determine the characteristics that characterize budget transfers in the health sector; c) establish the significance of budget transfers in those jurisdictions in which the system of health insurance operates. PATIENTS AND METHODS: Materials and methods: The empirical basis of the study was the Report of the Minister of Health of Singapore, Information on the subvention section for 2019-2020 in Hong Kong, the Budget forecast of the US Congress for 2019, Reports of the Accounts Chamber of Ukraine for 2017, 2018 and 2019. Within the framework of this study, the following special legal methods of scientific knowledge were applied: comparative legal method, a normative-dogmatic method and a logical-legal method. The "case study" method was also widely used in this research. CONCLUSION: Conclusions: Budget transfers in the field of medicine is a socially important institution of budget law. Budget transfers in the health care sector can be characterized by the following features: a) sectoral nature (health care sector) b) specific budgetary directions (movement of funds from the state to local budgets) c) widespread use (used both in states with medical insurance and in states where the health sector is entirely publicly funded).

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, Работа с электронной копией документа возможна только в читальном зале библиотеки

Pukala, R. .
    Power BI in ICT for Monitoring of Insurance Activity Based on Indicators of Insurance Portfolios [Текст] / R. Pukala, S. Hlibko, N. Vnukova, O. Korvat // 2020 IEEE International Conference on Problems of Infocommunications Science and Technology : PIC S and T 2020 - Proceedings, Kharkiv, 6 October 2020 - 9 October 2020. - 2021. - Ст. № 9467993. - P. 393-401

УДК	347.764:004

РУБ DOI: 10.1109/PICST51311.2020.9467993

Аннотация: The article proves the relevance of operational business intelligence in insurance in terms of VUCA-world. For this purpose, the use of Microsoft Power BI software as a method of information and communication technologies, its purpose and benefits for business monitoring are considered. Among the advantages of using Microsoft Power BI is the analysis of existing insurance contracts and current indicators of insurance portfolios. The research substantiates the feasibility of operational analysis of insurance activities based on the calculation of indicators of insurance portfolios that form insurance statistics, which provides results in real-time. This approach eliminates the shortcomings of common means of retrospective operational analysis based on financial statements. Within the research, the insurance portfolio is defined as a set of insurance contracts for a separate line of business of the insurer on a certain date. It is emphasized that for each date of insurance activity the insurance portfolio is a unique set of contracts. A positive factor in the article is the possibility of timely response of managers to fluctuations in the profitability and technical risk of insurance portfolio. The application of the studied elements made it possible to propose a method of monitoring insurance activities based on the calculation of indicators of insurance portfolios and their visualization on analytical panels (dashboards).

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Pikhurets, O. .
    Copyright regulation of relations with regard to software: Current state and perspectives [Текст] / O. Pikhurets, S. Lytvyn, I. Miroshnykov, V. Mykolaiets, O. Karashchuk // International Journal of Emerging Technology and Advanced Engineering. - 2021. - Vol. 11, Iss. 11. - P. 161-168
   Перевод заглавия: Авторське регулювання відносин щодо програмного забезпечення: сучасний стан та перспективи

УДК	347.77:004.4

РУБ DOI: 10.46338/IJETAE1121_18

Аннотация: The legal regulation of relations about software (computer programs) is conducted mainly in two directions: copyright and patent law. But despite lengthy discussions in scientific circles in almost all countries, there is no final and single solution to this issue. Historically, the model of copyright protection of the object under study offers a cheaper and faster procedure than the model of protection of software by patent law. Patent protection requires a rather expensive and lengthy examination of software for world (absolute) novelty, during which the object itself may become obsolete and become unpopular with potential users. Therefore, the copyright regime for the protection of software has received preferential recognition. Accordingly, the article attempts to investigate the problems of the existing in the world copyright model of software protection and the possibility of patenting them.

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Korol, V. .
    Elaboration of recommendations on the development of the state internal audit system when applying the digital technologies [Текст] / V. Korol, O. Dmytryk, O. Karpenko, V. Riadinska, O. Basiuk, D. Kobylnik, V. Moroz, O. Safronova, E. Alisov, T. Mishchenko // Eastern-European Journal of Enterprise Technologies. - 2022. - Vol. 1, Iss. 13. - P. 39-48
   Перевод заглавия: Розробка рекомендацій щодо розвитку системи державного внутрішнього аудиту при застосуванні цифрових технологій

УДК

657.6:347.73

347.73:657.6

РУБ DOI: 10.15587/1729-4061.2022.252424

Аннотация: Recommendations for the development of a state internal audit system in conditions of using digital technologies have been elaborated. It was established that the procedures of conducting state internal audits change under influence of digitization. Conformity of the stages of audit digitization and the applied digital technologies was established. Foreign experience in the digitization of the state internal audit was analyzed. It was also established that the active application of artificial intelligence technologies may be one of the probable scenarios of the development of the state internal audit system in foreign countries in the near future. Types of digital technologies were systematized depending on the field of state internal audit. It was found that the maximum effect from the use of digital technologies in the field of audit will take place in the case of their synergistic combination. Coordinated interaction between constituent elements of the state internal audit has been established. This has made it possible to present the process of development of the state internal audit system in conditions of digitization and determine its main objective: ensure greater transparency and efficiency of accounting for tangible assets by means of new digital technologies. Taking into account the above, a mechanism of development of the system of state internal audit in conditions of use of digital technologies was offered. It is based on corresponding directions and measures. It was established that to assess the efficiency of development of the state internal audit system in conditions of application of digital technologies, it is advisable to use the indicators reflecting overall results of measures taken in state financial control. The application of the proposed mechanism will make it possible to establish the effect of digital technologies on the development of the state internal audit.

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Shmatkov, D. .
    Approaches to Intellectual Property of Robotics Industry [Текст] / D. Shmatkov, S. Hlibko, I. Georgiievskyi // 2021 IEEE 8th International Conference on Problems of Infocommunications, Science and Technology (PIC S&T) : 05-07 October 2021. - Kharkiv : IEEE, 2021. - P. 125-128
   Перевод заглавия: Підходи до інтелектуальної власності робототехнічної промисловості

УДК	347.77:004

РУБ DOI:10.1109/PICST54195.2021.9772146

Аннотация: The purpose of this study is to identify common approaches to obtaining rights to various intellectual property objects in the field of robotics through a qualitative and quantitative assessment of applications and received protection certificates. As a result of researching the activities of eleven well-known companies, we identified filed and active trademarks, patent applications, and copyright certificates. A qualitative analysis of the documents showed that, with a significant preference for patents, companies are not too interested in registering copyright, despite the fact that every four out of five inventions implement information and communication technologies and services and are carried out using software developments, which is copyright according to various national and international regulations. While patent protection has significant advantages, software algorithms can be more comprehensively protected with additional tools. The results of this study can be useful to various SMEs and startups for building strategies for obtaining intellectual property rights and practical activities.

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Shovkoplias, H. .
    Protecting the rights and interests of consumers of non-banking financial services: is an alternative court possible? [Electronic resource] / H. Shovkoplias, O. Dmytryk, T. Mazur // Access to Justice in Eastern Europe. - 2022. - Vol. 5, Iss. 3. - P. 239-248. - References : p. 248
   Перевод заглавия: Захист прав та інтересів споживачів небанківських фінансових послуг: чи можливий альтернативний суд?

УДК	347.73:336.73

РУБ DOI: 10.33327/AJEE-18-5.2-n000328

Аннотация: This article considers the existing methods of protecting the rights and legitimate interests of consumers of non-banking financial services. Based on the current EU legislation, it is proposed to create the institution of a financial ombudsman as one of the possible alternative ways to protect the rights and interests of the relevant entities. It is emphasised that the financial ombudsman should be at the level of a state body in order to ensure the reliable protection of investors and consumers of financial services and faster response and resolution of problematic situations in disputes of individuals by public authorities. The authors used the following special legal methods: conceptual-legal, comparative-legal, formal-legal, and others. For example, the comparative-legal method helped the authors compare the existing approaches to consolidation at the regulatory level of ways to protect the rights of consumers of non-banking financial services. Based on the analysis of existing mechanisms for protecting the rights and legitimate interests of consumers of non-banking financial services and taking into account the experience of the countries of the EU, this article emphasises the relevance and expediency of implementing this suggestion in Ukraine, along with the judicial remedy of subjects of non-banking financial services markets and alternative remedies. In particular, attention is focused on the advantages of the financial ombudsman institution.

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Dmytryk, O. .
    Improving the governance and legal framework for implementing financial and fiscal innovation in a digitalized environment [Текст] / O. Dmytryk, D. Kobylnik, O. Sereda, A. Isaiev, A. Kotenko // Eastern-European Journal of Enterprise Technologies. - 2022. - Vol. 5, Iss. 13 (119). - P. 108-116. - Referenses: p. 114-116
   Перевод заглавия: Удосконалення управління та правової бази для впровадження фінансових і фіскальних інновацій у цифровому середовищі

УДК	347.73:338.2

РУБ DOI: 10.15587/1729-4061.2022.265780

Аннотация: This paper considers the organizational and legal support of the processes of digitalization of innovation in the financial and tax sectors. The main prerequisites were identified, and the role of financial and tax innovations in the development of the economy at the macro level was defined. Emphasis is on digital technologies as the main driving force of innovation in the financial and tax sector. The relationship between the concepts of “financial and tax innovations” and “financial engineering” has been established. The main directions of digitalization of the financial and tax sectors are identified. The digital technologies that have the greatest impact on financial and tax innovation are identified, namely: blockchain, Big Data, artificial intelligence, cloud technologies, the Internet of Things. The directions of legal regulation were substantiated and further steps to develop legal support for the digitalization of the financial sector were determined. To this end, the components of legal regulation, institutional regulation, and scientific and methodological regulation of digitalization of the financial sector are detailed. In contrast to numerous studies in the field of legal support and regulation of digitalization of the financial and tax sectors, it has been hypothesized and proved that the greatest effect is achieved with the harmonious interaction of institutional components. The system of management of financial and tax innovations in the context of digitalization has been improved. To this end, the stages of the transformation process of the financial and tax innovation management system in the context of digitalization were detailed and an algorithm for digitalization of the financial sector has been developed. The scope of practical application of the research results is the development of the financial and tax sector through the introduction of digital tools.

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Dmytryk, O. .
    Devising ways to improve the financial and tax mechanisms for overcoming the socio-economic crisis caused by martial law [Текст] / O. Dmytryk, O. Sereda, K. Tokarieva, M. Damirchyiev, I. Zinovatna // Eastern-European Journal of Enterprise Technologies. - 2022. - Vol. 6, Iss. 13 (120). - P. 20-28. - References : p. 27-28
   Перевод заглавия: Формування напрямків удосконалення фінансово-податкових механізмів подолання соціально-економічної кризи, в умовах воєнного стану

УДК	347.73:338.2]:349.3

РУБ DOI: 10.15587/1729-4061.2022.268376

Аннотация: The object of this study is the process of improving financial and tax mechanisms to overcome the socio-economic crisis caused by martial law in Ukraine in the context of digital transformation. During the study, the problem of non-compliance of the existing financial and tax mechanisms with the requirements of digital transformation and the peculiarities of the functioning of the financial sphere under martial law was solved. The key elements of financial and tax mechanisms that should be primarily revised in order to overcome the socio-economic crisis have been clarified. The shortcomings of the functioning of financial and tax mechanisms for overcoming the socio-economic crisis are highlighted. The results of a survey of experts on the proposed factors influencing the effectiveness of such mechanisms were analyzed using the Kendall’s concordance coefficient. The most significant factors that formed the basis for the developed directions for improving the financial and tax mechanisms for overcoming the socio-economic crisis have been established. The peculiarities and distinctive features of the results obtained are unanimous consideration of the requirements of digital transformation and the peculiarities of the functioning of the financial sphere under martial law. The financial and tax mechanisms improved on the basis of digital technology are based on the declared principles of G20 digital financial inclusion. The most significant factors of influence were the infrastructure of financial and tax mechanisms; legal and regulatory framework for digitalization; combating digital fraud; adaptation of foreign experience in the use of digital technologies to the national environment. The results can be used in the practical activities of the financial authorities of Ukraine in order to overcome the socio-economic crisis under martial law.

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Iasechko, S. .
    Legal regulation of intellectual property in sports [Текст] / S. Iasechko, O. Zaitsev, F. Pokusa, V. Saienko, I. Harashchuk // Sport TK. - 2022. - Vol. 11, Supl. 2. - P. [1-9]
   Перевод заглавия: Правове регулювання інтелектуальної власності у спорті

УДК	347.77/.78:796

РУБ DOI: 10.6018/sportk.526631

Аннотация: Exploitation of intellectual property rights in the field of sports is currently one of the most powerful sources of funding for sports, sports activities, and various sports events. However, unfortunately the sports organizations and individual right holders encounter problems regarding protection issues. There is a strong need to ensure the protection of these rights, and strengthen their potential to generate income from them. The use of intellectual property in modern conditions is a significant financial asset of the sports sphere. When acquiring rights of intellectual property, sports organizations, athletes and other rights holders often feel the need for legal regulation, protection and commercialization of intellectual property, as this is a prerequisite for their further profitable use. Hence, the present research aimed to study peculiarities of legal support, implementation and protection of intellectual property rights in the field of sports.

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Kotenko, A. .
    A Comparison of Tax Compliance Tools in Ukraine with Select European Countries [Електронний ресурс] / A. Kotenko, I. Bondarenko, M. Kucheryavenko, O. Zaverukha // European Taxation. - 2023. - Vol. 63, no. 10. - P. 423-431
   Перевод заглавия: Порівняння інструментів дотримання податкового законодавства в Україні з окремими європейськими країнами

УДК	347.73:336.22](477+4)

РУБ DOI: [відсутній]

Аннотация: This article examines tax compliance mechanisms in Ukraine and select EU Member States (Austria, Denmark, Germany, Poland and Switzerland). The authors focus first on the concept of a tax system and its various components, arguing that tax compliance methods are as much an element of the tax system as taxes and duties. Following a discussion of tax penalties and fines, the authors examine tax collection measures, focusing on tax liens, seizure of property, the enforcement of fines, the provision of security in lieu of payment, deferred payment arrangements and search and seizure mechanisms. Although the mechanisms are quite similar amongst the states surveyed, what can differ is the ease of use of these tools, the protections granted to taxpayers and the specific procedures implementing these tools, with such differences reflecting the unique legal, cultural and administrative context of each country.

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Dmytryk, O. .
    Current problems of implementation of authorities by subjects of primary financial monitoring (on the example of advocacy activities) [Електронний ресурс] / O. Dmytryk, O. Voronova, O. Makukh, O. Parashchenko // Financial and Credit Activity: Problems of Theory and Practice = Фінансово-кредитна діяльність: проблеми теорії і практики. - 2023. - Vol. 5, Iss. 52. - P. 494-503. - References : p. 502-503
   Перевод заглавия: Сучасні проблеми реалізації повноважень суб’єктами первинного фінансового моніторингу (на прикладі адвокатської діяльності)

УДК

347.73:347.965

347.965:347.73

РУБ DOI: 10.55643/fcaptp.5.52.2023.4176

Аннотация: This article aims at studying the national legislation, recommendations of international organizations (intergovernmental bodies), as well as the opinions of scholars and prac-titioners on the implementation of financial monitoring in the practice of law. The authors define the achievement of this goal by fulfilling the tasks set and answering the question of the correlation between the obligation to conduct financial monitoring and the attorney-client privilege. This article is of undoubted relevance due to Ukraine's active implementation of European integration processes and transformation of legislation in the field of prevention and counteraction to money laundering and terrorist fi-nancing. Along with this development is the independent status of the attorney-at-law and the practice of law, the maintenance and provision of which are constantly relevant in the State. The authors draw attention to the current legal regulation of financial monitoring in the practice of law, as well as to the FATF recommendations, emphasizing the importance of such a legal phenomenon as financial monitoring. The authors define the area of functional responsibility of law firms, law firms and attorneys-at-law who practice law individually as specially designated subjects of primary financial monitoring. In addition, this article emphasizes the peculiarities of financial monitoring in the practice of law and expresses concerns about certain peculiarities. At the same time, the authors outline the lack of unity in the attitude toward the purpose of financial monitor-ing, as well as the presence of scepticism and both constructive and unjustified criticism by practising attorneys at law of financial monitoring in the practice of law, namely its legal regulation. The authors determine that the most important result of this study is the emphasis on the need for a balanced ratio of the objectives of financial monitoring and the preservation of the independence of the legal profession. Summarizing, the researchers argue that financial monitoring is a challenge of the time, the achievement of which should not be declarative, but real. The reality of the goals of financial monitoring should be achieved by all subjects of the latter, including attorneys-at-law. At the same time, the combination of the status of an advocate and a subject of primary financial monitoring should be balanced, taking into account independence as a principle of the practice of law.

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Pashkov, V. .
    The Legal Nature of Managed Entry Agreements (MEAs) in the Coronavirus Response System [Текст] / V. Pashkov // Ukrainian Healthcare Law in the Context of European and International Law / Editors: R. Maydanyk, André den Exter, I. Izarova : Springer, 2022. - Vol. 7. - P. 261-276. - (European Union and its Neighbours in a Globalized World ; Vol. 7). - [Вказана інша організація - некоректна назва. Не в профілі Ун-ту ]
   Перевод заглавия: Правова природа угод про керований вступ (MEA) у системі реагування на коронавірус

УДК	347.77:[604.4:615.371]

РУБ DOI: 10.1007/978-3-031-05690-1_15

Аннотация: This article elaborates on the admission procedure for vaccines against COVID-19 in various European countries and the United States. Neither the EU countries nor the United States has applied for a full license to manufacture or issue a coronavirus vaccine registration certificate. At best, it is an emergency use authorization or conditional marketing authorization. A particular focus will be on the Legal Nature of Managed Entry Agreements (MEAs) in the Coronavirus Response System. The use of MEAs allows not only to legalize emergency use authorization or conditional marketing authorization as a way to combat coronavirus infection, but also others, including for treating, preventing, or diagnosing seriously debilitating or life-threatening diseases. That includes orphan medicines. However, Ukraine and Russia have followed the path of simplifying the registration and full admission of vaccines for further use. Russia registered vaccines against COVID-19 of its own development, however, in Ukraine, there is a situation when it fully legalizes vaccines against COVID-19 earlier than the countries of this vaccine’s origin. This is due to ignoring the regulations and the experience of using MEAs both by Ukraine and Russia. © 2022, The Author(s), under exclusive license to Springer Nature Switzerland AG.

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Tovkun, L. .
    International experience of e-commerce taxation and its application in Ukraine (legal aspect) [Електронний ресурс] = Experiência internacional de tributação do e-commerce e sua aplicação na Ucrânia (aspecto jurídico) / L. Tovkun, M. Perepelytsia, N. Maryniv, A. Ovcharenko // Revista Juridica Portucalense. - 2023. - No. 34. - P. 92-114. - References : p. 111-114
   Перевод заглавия: Міжнародний досвід оподаткування електронної комерції та його застосування в Україні (правовий аспект)

УДК	347.73:336.22

РУБ DOI: 10.34625/issn.2183-2705(34)2023.ic-05

Аннотация: The relevance of this paper is determined by the fact that e-commerce is one of the elements of the digital market and is fully or partially conducted in the virtual space (the Internet). The main objective of this paper is to cover the content of e-commerce, study the experience of its taxation in leading countries of the world with the possibility of adapting it in Ukraine, as well as provide proposals for improving the e-commerce taxation system in Ukraine. The following methods used to study this subject can be distinguished: dialectical method, legal cognitive method, comparative legal method, formal legal method, historical method, hermeneutical method, structural and functional method, etc. In the course of the study, the content of e-commerce was considered, the international legal and national regulatory framework for its regulation was determined, the international experience of implementing e-commerce was studied, and attention was focused on the features of taxation of e-commerce entities. The provisions that are enshrined in this paper are of practical value primarily for legal entities and individual entrepreneurs who carry out their activities in the field of e-commerce, for competent state bodies that will prepare draft amendments and additions to tax legislation.

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Golovashevych, O. .
    Comparative characteristics of approaches to resolving tax disputes in Ukraine and Great Britain [Електронний ресурс] / O. Golovashevych, A. Kotenko, I. Krynytskyi, M. Kucheryavenko // Journal of Global Business and Technology. - 2023. - Vol. 19, Iss. 2. - P. 1-13. - References : p. 11-13. - [DOI відсутній]
   Перевод заглавия: Порівняльна характеристика підходів до вирішення податкових спорів в Україні та Великобританії

УДК	347.73:336.22](477+410)

Аннотация: The article considers certain aspects of building a strategy for resolving tax conflicts in Great Britain and compares it with the regulatory regulation of these processes in Ukraine. It is emphasized that the tax conflict initially manifests itself in the mismatch of interests of the taxpayer and the state, and its natural development becomes its development into a tax dispute, the traditional ways of solving which in the majority of countries of the world are administrative and judicial appeals. It is emphasized that the taxpayer can freely choose the appeal path immediately after receiving the tax notice decision. A significant emphasis in the article is made precisely on the foreign experience of resolving tax disputes, and the characteristics of legal instruments and constructions different from those available in Ukraine. A comparative analysis of the means of unifying approaches in resolving very similar tax disputes in Ukraine and Great Britain was carried out. The joint functional purpose of the precedent approach used in Great Britain and the institute of exemplary cases implemented in Ukraine in recent years is emphasized. The similarity of the purpose of the precedent approach and exemplary cases with the purpose of the mechanism of general tax consultations in the aspect of increasing the efficiency of resolving tax disputes is characterized.

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Khodyko, Y. .
    Legal Regime of Inventions Created by Artificial Intelligence [Електронний ресурс] / Y. Khodyko // Revista de Direito, Estado e Telecomunicacoes. - 2024. - Vol. 16, no. 1. - P. 322-343. - DOI: https://doi.org/10.26512/lstr.v16i1.48972
   Перевод заглавия: Правовий режим винаходів, створених штучним інтелектом

УДК	347.77:004.8

Аннотация: [Purpose] The purpose of this study is to examine the concept of artificial intelligence (AI) as an object of civil legal relations, with a specific focus on its status as an inventor. The study aims to define the characteristics of AI as an inventor, including its intangible nature, resemblance to the human brain, autonomy, data collection and processing capabilities, learning ability, and generation of novel results, particularly in the realm of inventions. [Methodology/Approach/Design] The research employs a range of methodologies, including functional and logical analysis, deduction, induction, synthesis, and dogmatic approaches. It highlights the need for legal regulation concerning AI as an inventor, with particular attention given to the legal regime surrounding inventions created by AI. [Findings] Based on the unique aspects of AI as an object of civil legal relations and its capacity to create inventions, the study proposes extending the existing legal and patent framework to address these relations with certain specificities. The conditions for patentability of AI-generated inventions should mirror those for human inventions, as they operate in the same technological field. [Practical Implications] It is not recommended to grant AI the status of a legal entity. Instead, the study suggests indicating in the patent that the invention was created with the assistance of a specific AI, without conferring personal non-property rights to AI itself. Property rights to inventions generated by AI should be legally assigned to the user of the AI, unless agreed upon differently by the parties involved. [Originality/Value] Given the advancements in AI technologies and their ability to create patentable inventions, there is an urgent need for comprehensive and effective legal regulation. Currently, such regulation is lacking at both the national and international levels, underscoring the significance and value of this study.

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