Theory and practice of jurisprudence

Compulsory Seizure of a Vehicle: Jurisdictional Issue

2025-12-16T21:11:20+02:00

The article examines the specifics of the compulsory seizure of property, namely vehicles. The relevance of the study is driven by the need to define clear procedural boundaries for restricting citizens’ rights under martial law in Ukraine, as well as to ensure a well-balanced correlation between public and private interests on these issues. The purpose of the work is to analyze questions of jurisdiction over disputes concerning the compulsory seizure of vehicles. The research employs various scientific methods, including induction and deduction, the systemic method, the comparative-legal method, and the case study method. These relations are analyzed in light of the current complex conditions of martial law. In such circumstances, the compulsory seizure of property requires a well-ordered procedure for the actions of public authorities and their coordination with the powers of local self-government bodies.

The regime of compulsory seizure under these conditions embodies several fundamental features. First, the coordination of powers between local self-government bodies and military units that directly carry out such a seizure. Second, the clear documentary formalization of all elements that must be recorded in the relevant act. Third, the consideration of territorial factors (whether the area is an active combat zone or not) where the seizure takes place. Fourth, the proper determination of the circle of subjects, particularly in cases where the owner of the vehicle delegates representative functions concerning the purchase and delivery of the vehicle to a freight forwarder who performs corresponding agency functions. The subject of such a dispute involves challenging acts related to the compulsory alienation of the plaintiffs’ immovable property. The dispute between the parties concerns the property rights of the plaintiffs, despite arising within the sphere of public interest. Moreover, declaring unlawful the decisions, actions, or omissions of a state authority, an authority of the Autonomous Republic of Crimea, or a local self-government body, as well as their officials, may serve as a means of protecting civil rights and interests and may be adjudicated within the framework of civil proceedings.

Review of Court Judgements on Newly Discovered Circumstances and Access to Court

2025-12-22T14:16:32+02:00

Innovation Policy as a Component of State Economic Policy in Modern Economic Conditions

2025-12-16T19:21:03+02:00

The article is devoted to the theoretical and legal analysis of innovation policy as an integral and priority component of the state's economic policy in the context of contemporary transformations in the national and global economy. The relevance of the study is determined by the intensification of global technological competition, the need to ensure Ukraine's economic and defence stability, as well as institutional changes in national legislation, in particular, the repeal of the Economic Code of Ukraine, which for a long time performed a systematising function in the field of state regulation of economic activity. The methodological basis of the article consists of systemic, formal-logical, and formal-legal methods, which enabled the study of the relationship between the legal architecture of economic policy and the effectiveness of innovation processes. The work emphasises that the absence of a coherent codified core of economic policy and the definitive uncertainty of innovation policy create a significant institutional vacuum, which complicates the coordination of state regulation, weakens horizontal coordination between authorities, and hinders strategic technological development. Based on an analysis of the Constitution of Ukraine, current laws, subordinate legislation, and doctrinal approaches, the fragmentation of the legal framework for both economic and innovation policy has been identified, which negatively affects the state's ability to ensure the structural modernisation of the economy, stimulate innovation, and support high-tech sectors, in particular the defence-industrial complex. As a result, several proposals were formulated regarding the institutionalization of innovation policy at the legislative level, specifically: the need to establish a comprehensive definition of innovation policy, to incorporate it as a component of state economic policy, and to enhance mechanisms for interdepartmental coordination. It is argued that the institutionalisation of innovation policy is a key prerequisite for economic recovery, ensuring competitiveness, reducing transaction costs, and forming a comprehensive model of the national economic order.

Earnings Management in Corporate Accounting as a Legal Problem: a Conceptual Framework

2025-12-16T20:10:13+02:00

The relevance of this paper lies in the interplay between accounting policies and legal ethics, which remains at the forefront of contemporary discretionary accounting practices and the attendant earnings management. The paper's quest for understanding the legal consequences is relevant for corporate managers and investors, as it provides insight into the consequences of exceeding the boundaries of allowed accounting discretion, which brings regulatory oversight to the illegality of deceitful management of corporate earnings. Accordingly, the purpose of this paper is to analyse the legal repercussions of corporate engagement in earnings management. It also aims to investigate the causative factors of managerial engagement in earnings management and to develop a framework for the phenomenon. The methodological approach focused on critical reviews and the application of doctrinal and comparative research methods to analyze related documents, including those from regulatory bodies, associated cases, and published journal articles, employing a thematic framework. The results show, on the one hand, that earnings management beyond policy limits may result in financial fraud and/or filing deceits, and that such actions could attract various legal enforcement consequences, including fines, penalties, job loss, company closures, and imprisonment, among others. On the other hand, the results also indicate that corporate management may be lured into illegal earnings management primarily to promote the company's financial outlook and to serve management's economic interests. The paper presents some promising avenues for further research. Such a future could explore the different levels of legal consequences when management exploits accounting policy loopholes, mainly to deceive investors into believing that the company is financially buoyant, versus the legal repercussions when such exploitation is primarily for management's self-financial gain, such as in earnings management and tunneling engagements. A comparison of regional differences in earnings management and differences in legal consequences could offer investors insights into which regions have more substantial legal repercussions and, therefore, stronger deterrents for managers to engage in earnings management

From Concept to Reality: UJICS as the Next Stage in the Development of E-Justice in Ukraine

2025-12-10T10:26:12+02:00

The study focuses on analyzing the current stage of e-justice development in Ukraine, particularly in the context of transitioning from the Unified Judicial Information and Telecommunication System (UJITS) to a new conceptual model, the Unified Judicial Information and Communication System (UJICS). The relevance of the research is determined by the need to modernize Ukraine’s judicial system in accordance with European standards of digital justice, as well as to overcome existing organizational, technical, and regulatory shortcomings in its functioning. The article emphasizes that e-justice is not only a technological phenomenon but also a tool for ensuring the procedural rights of parties and providing accessible, transparent, and efficient judicial proceedings. The purpose of this article is to examine the evolution of e-justice in Ukraine, analyze the legal nature, technical, and organizational features of the UJICS Concept, and identify the prospects and risks associated with its implementation. The methodological framework combines dialectical, systemic-structural, comparative-legal, historical-legal, and formal-logical methods, which enable a comprehensive assessment of the development of e-justice. The research findings indicate that UJITS has become the foundation of digital justice in Ukraine, ensuring the basic digitalization of judicial processes; however, its architecture remains fragmented and technologically limited. Meanwhile, the UJICS Concept is proposed as a centralized, integrated ecosystem designed to unify all judicial processes, introduce artificial intelligence, big data analytics, and modern cybersecurity tools. At the same time, key risks have been identified - insufficient funding, technical challenges, regulatory uncertainty, and the impact of martial law. It is concluded that the successful implementation of the UJICS Concept requires stable financing, involvement of international partners, legislative modernization, and strengthening of cybersecurity. Under current economic and political conditions, the UJITS continues to serve as the practical foundation of e-justice, while the UJICS remains a strategic goal for the further digital transformation of Ukraine’s judiciary.

Administrative and Legal Regulation of Rural Tourism: Poland's Experience and its Implementation in Ukraine

2025-12-18T14:19:52+02:00

The relevance of the study is determined by the anticipated development of rural tourism in Ukraine and the need to improve the administrative and legal regulation of rural tourism as a promising branch of the tourism sector in the context of post-war reconstruction, when the development of rural areas and the support of the rural population will be of particular importance. The paper aims to clarify the effectiveness of administrative and legal mechanisms for regulating rural tourism in Poland and to identify the possibilities of adapting them in Ukraine. The study applies dialectical, formal-legal, comparative-legal, analytical, and prognostic methods. This made it possible to trace the evolution of legal norms, compare the Ukrainian and Polish regulatory models, identify practical elements of law enforcement practice, and assess the prospects for their implementation in the domestic legal system. The study results indicate that the Polish model is characterized by a comprehensive approach to developing rural tourism, which incorporates state support programs, local self-government, and financial instruments. In Ukraine, legal regulation remains fragmented and insufficiently focused on supporting the rural population and encouraging entrepreneurial activity. The prospects for further research lie in developing practical recommendations for enhancing administrative and legal mechanisms for regulating rural tourism in Ukraine, taking into account European standards and the country's specific socio-economic conditions.

"Non-Alternative" Detention in the Legislation and Judicial Practice of Ukraine

2025-12-18T14:31:07+02:00

The article examines problematic aspects of ensuring the right to liberty and personal inviolability under martial law in Ukraine. The topic's relevance is determined by legislative changes that provide for the de facto "non-alternative" application of detention for specific categories of criminal offenses, as well as the need to assess their compliance with constitutional guarantees of human rights. The article aims to determine the consistency between the provisions of Parts 6 and 8 of Art. 176 of the Criminal Procedure Code of Ukraine and the constitutional guarantees of the right to liberty and personal inviolability. The study employs dialectical, formal-legal, formal-logical, analytical, and synthetic methods, which enable a comprehensive assessment of legislative approaches, the position of the Constitutional Court of Ukraine, and law enforcement practice. The study's results demonstrated that the formal existence of an alternative in the form of bail does not eliminate the judicial tendency to perceive detention as the only possible preventive measure for the category of proceedings specified in Parts 6 and 8 of Art. 176 of the CPC. While recognizing that the legislative approach reflected in these provisions may be considered permissible from the standpoint of conventional standards and justified by the need for effective counteraction to armed aggression, the authors conclude that the current norms of the CPC are inconsistent with those constitutional guarantees that cannot be restricted even under martial law (Art. 29 of the Constitution of Ukraine). It seems promising to explore the development of an optimal model for striking a balance between public interest and the observance of fundamental rights in emergency legal regimes in the future.

Theoretical and Methodological Problems of National Legal Implementation of Ukraine’s International Obligations

2025-12-17T14:48:01+02:00

The relevance lies in the fact that a faithful fulfilment of international obligations is a defining feature of the modern state, especially given the undermining of the common international order by acts of Russian aggression against Ukraine. Despite more than a century of scholarly research into the relationship between international and national law, no key theoretical issues or conceptual and categorical framework have been agreed upon, which complicates legal practice and teaching. The purpose of this article is to identify the main theoretical and methodological problems of the relationship between international and national law, to apply the latest legal methodologies to investigate their nature, and to harmonise the conceptual and categorical framework as it pertains to the methods of national legal implementation of Ukraine’s international obligations. The methods of analysis are based on an interdisciplinary approach, including the methodology of legal systemology, morphology, axiology, anthropology, and temporology, which allow us to go beyond the traditional normological methodology. The findings show that the numerous terms used to describe implementation mechanisms fall into two main categories: transformation and reference. Transformation can take the form of repetition (verbatim reproduction), optimisation or distortion. It is established that reference ensures synchrony with international law, while transformation always leads to a temporal lag in the national legal system. It is proposed to go beyond the dichotomy of monism and dualism by developing a synergistic legal picture of the world that recognises the unity of the legal system with the relative independence of its components. Prospects for further research lie in monographic development of scholarly foundations for a synergistic legal worldview that would open up new theoretical and methodological horizons. It is necessary to initiate a substantive nationwide discussion on the harmonisation of terminological and methodological issues of implementation law.

European Integration as a Driving Force for the Development of Ukraine's Legal Culture and the Modernization of its Legal System

2025-12-17T13:53:42+02:00

This article aims to analyze the development of Ukraine's legal culture in the context of its strategic course toward European integration and its impact on the modernization of the national legal system, which determines the relevance of this research. The study employed interdisciplinary and terminological approaches, as well as dialectical, hermeneutic, historical-legal, comparative-legal, system-functional, and legal modeling methods. The content of the concepts of "legal system" and "legal culture" is revealed, and their characteristics are provided. The core of the study is an analysis of the role of European integration (within the framework of both the Council of Europe and the European Union) in modernizing Ukraine's legal system and reforming its structural elements, particularly its legal culture. The article substantiates the importance of adapting Ukraine's legal system to the legal order of the European Union. This involves not only aligning Ukrainian legislation with the EU acquis communautaire but also adopting the system of legal values, principles, procedures, and practices on which EU law is based. Furthermore, it requires reorienting national legal science and legal education toward European standards. The research analyzes national legal acts and EU legal acts, which are mostly related to fulfilling the legal criteria for EU membership. Overall, the results of this study can be helpful for a more thorough analysis of the evolution of Ukraine's legal system under the influence of European integration processes. The findings can also aid in developing a draft Concept for improving the legal culture of Ukrainian society and measures aimed at raising the level of legal culture among civil servants.