Real estate tax as a negative factor in "quick reforms"
Today, we are sadly forced to state that the implementation of the tax reform in December 2014 and the introduction of the corresponding amendments as a whole package only negatively…

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Public accusation of corruption: risks and consequences
On May 22, 2015, draft law No. 1165 was adopted in the second reading, which introduced a public prosecution procedure in the investigation of corruption crimes. If you do not…

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The main ways to improve the relationship of a lawyer with a client
I’ll tell you a secret right away: there are no secrets in improving relations between a lawyer and a client, because we all know how to be in good relations…

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provocation of taking

Provocation of a bribe as a circumstance excluding a corpus delicti

The Criminal Code of Ukraine does not contain separate provisions on the specifics of the criminal liability of the recipient of undue gain (bribe), in the event of provocation of such actions by law enforcement agencies. However, not in every scientific and practical commentary to Art. 368 of the Criminal Code of Ukraine states: the provocation of a bribe does not exclude the guilt of one who received undue profit. The indicated doctrinal conclusion is verbatim repeated in paragraph 23 of the Resolution of the Plenum of the Supreme Court of Ukraine of 04.26.2002 No. 5 “On judicial practice in cases of bribery”. Continue reading

Legal entity is a key element of a market economy.
Given the growing phenomenon of globalization of the global economy, services such as the transportation of goods from Almaty and the Almaty region, as well as other types of transportation…

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The tax compromise law is not fully operational through several subjective factors
Law No. 63-VIII “On Amending the Tax Code regarding the specifics of clarifying tax liabilities for corporate income tax and value added tax in the case of a tax compromise”…

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Banking of the future: shouldn't banking?
“I fully admit that in five years our refrigerator connected to the Internet will be able to order products for the owners on its own, and the vacuum cleaner will…

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Guarantees for protecting the rights of consumers of banking services in the EU countries
The article analyzes the main types of guarantees for the protection of the rights of consumers of banking services established by the law of the European Union. The general characteristics…

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