?ntroduction. Human rights and freedoms must be guaranteed and protected by the state at all times. However, in today’s world, extraordinary events are taking place that make it impossible for state bodies to function properly, including the protection of human rights, both in several regions and throughout the country. Problem. In order to avoid liability for non-compliance or improper implementation of the pro­visions of an international treaty, states are forced to resort to the procedure of withdrawal, the definition and conditions of which need to be studied and clarified. The aim of the article is to determine the features of the legal regulation of state deviations in emergencies, both in national law and in inter­national treaties. Methods. The following scientific methods were used: dialectical, functional, structural-functional, formal-legal and comparative. Results. The main provisions of national legislation and international treaties concerning the withdrawal of states from their treaty obligations to protect human rights in emergencies are analyzed. The practice of decision-making by the European Court of Human Rights in cases of such violations by the state is outlined. Conclusions. The right of the state to withdraw from its obligations can arise only during a war or other emergency situation that really threatens the life of the nation. Withdrawal may be made only in the part and in the territory where it is caused by an emergency. International law prohibits deviations from certain guaranteed human rights and freedoms. A State which intends to exercise its right of withdrawal must provide detailed information and justification in advance to the Secretary General of the Council of Europe.

Introduction. Ukrainian legislation in the field of national security protection, including counte­raction to hybrid threats, is conceptually complex: it regulates the main areas of real and potential threats, considers them in an inseparable connection of external and internal factors, the subject-ness of state, society and citizen; aimed not only at preserving the functioning of the state and the vital functions of society, but also at protecting democratic develop­ment, human rights and freedoms, the values inherent in Ukrainian society. Problem. Some key legal acts in this area are still purely descriptive and declarative, do not provide mechanisms for their implementation. The aim of the study is to determine the history of formation, structure, main characteristics and shortcomings of Ukrainian legislation in the field of combating hybrid threats. Methods. Research methods used: histo­rical and genetic; formal-dogmatic, structural and functional; comparative and method of recons­truction. Results. Hybrid warfare can be defined as a new type of confrontation between states and with non-state actors, dialectically linked to the prohibition of conventional warfare in international law as a means of national policy. Ukraine has a well-developed system of legislation in the field of national security protection, including counteraction to hybrid threats, which is concep­tually complex. But only in the face of Russian aggression, the principles and guidelines are sup­plemented by mechanisms for their imple­mentation through the definition of a holistic culture of security, centra­lization and clarification of the institutional component of national security, creating a hierarchical system of interrelated regulations. Conclusions. The current Ukrainian legis­lation in the field of national security is charac­terized by: hierarchical structure of regulations and institu­tional support; security component of all spheres of life awareness, idea of sustainability as vulnera­bility management and capacity building; expanding and modernizing the understanding of the subject of regulation, accounting the virtual space of confrontation.

Introduction. Digital industries are significantlyahead of traditional sectors of the economy in terms of growth and capitalization. Each state is trying to create favorable conditions for the promotion and development of new industries as a factor in a highly efficient, competitive innovation economy. Problem. One of the steps in the development of the digital economy in the country is the proper legal support of investment projects in this area. The aim of the article is to identify and comprehend the content of the legal regime of Action City in the context of promoting investment activities in the digital economy. Methods. The set of general scientific and special methods of scientific research is chosen as the methodological basis: dialectical, system-functional, comparative-legal. Results. The definition of the legal regime of Action City in the Law of Ukraine «On Stimulating the Development of the Digital Economy in Ukraine»is narrowed and limits its effect only to legal norms that define the rights and obligations related to the residence of Action City. Some of the general principles on which the legal regime of Action City is based contradict other legal norms of domestic law. Positive in the context of investment promotion are the provisions on self-government of residents of Action City, as well as the application of a special tax regime. The relationship between an Action City resident and an employee may be formalized by a special gig contract that is not an employment contract. Conclusions. The law creates stimulating and encouraging conditions for attracting investments in technology and innovation, but some of its provisions need to be improved.

Introduction. An urgent issue is to ensure the safety of funds of banking institutions, which are encroached upon both internally (bank staff) and externally (borrowers). It is possible to increase the effectiveness of combating various types of fraud in the banking sector, primarily through criminal law, which will provide an opportunity to secure financial resources. Problem. To achieve this goal, it is necessary to create a system to combat financial fraud, regardless of it, by making proposals to improve the criminal law of Ukraine. The aim of the article is to study the criminal legislation of Ukraine in terms of combating fraud in the banking sector and formulate proposals for its improvement by making appropriate changes. Methods. The methodological basis is a numberof general scientific, special criminal law and crimino­logical methods. Results. The criminal law norms according to which fraud in the sphere of banking activity is qualified are investigated.It has been determined that the object of encroachment in the banking sector is the financial resources that constitute the property of the relevant institutions.It is proved that the term «financial fraud» is covered by the general concept of «fraud», defined in Art.190 of the Criminal Code. Conclusions. The domestic legislator was asked to make appropriate changes to Art. 222 of the Criminal Code, excluding from the scope of financial services banks, and actions aimed at the appro­priation of their credit funds to qualify for the relevant parts of Art. 190 of the Criminal Code.

Introduction. Legal mechanisms for the application of tax benefits are available in Ukraine and the EU member states. Such benefits are provided in the EU to ensure equality of payers, but their provision is limited to avoid affecting competition. Problem. Adopting standards of benefits in the EU can have a positive impact on the development of domestic tax relations, which indicates the relevance of the studied problem. The aim of the article is to study the main legal mechanisms for the application of tax benefits under the laws of Ukraine and EU member states, as well as to identify areas of integration of domestic legislation on preferential taxation to EU standards. Methods. The methodological basis is general scientific and special legal methods of cognition, the use of which provided a high degree of reliability of the results. Results. The characteristic of the category «tax benefit» is given and the list of the bases on which existence the payer can receive a tax benefit is formed, and also ways of its granting are defined. The necessity of applying such benefits to promote economic development is substantiated. Based on the analysis of EU directives, the mecha­nisms of application of tax benefits in the member states are investigated. Common and distinctive features in the construction of legal mechanisms for the application of tax benefits in Ukraine and the EU are identified. The substantiation concer­ning the European vector of development of the mechanism of privileges in tax system of our state is formed. Conclusions. Tax benefits in Ukraine and EU member states are understood as benefits provided to certain categories of taxpayers in the form of lower tax rates, the application of additional tax deductions, tax exemptions and more. On the example of the EU system of restrictions on the appli­cation of preferential taxation and classifi­cation of types of tax benefits, it is proposed to amend the legislation of Ukraine.

Introduction. The legal concept of «abuse of corporate rights» was developed at the level of law enforcement practice in order to prevent situations where a person goes beyond the proper exercise of his right in order to harm another person. The problem is that at the level of Ukrainian legislation there is no definition of this concept. On the one hand, the abuse of corporate law harms or poses a potential threat of such harm to other participants in corporate relations, on the other – always contains signs of lawful use of their corporate rights. The aim of the article is to outline and substantiate on the basis of domestic case law of Ukraine the problem of abuse of the supervisory board and general meeting of corporate rights through the construction of significant transactions and transactions of interest. Methods. Philosophical (dialectical, hermeneu­tical), general scientific (analysis and synthesis, system-structural, modeling, abstraction, formal, historical) and special methods of cognition used in jurisprudence (methods of interpretation of legal norms, legal-dogmatic, comparative-legal) are used. Results. The legal mechanisms of abuse of corporate rights by the supervisory board and the general meeting are revealed with the help of constructions of «significant transactions» and «interest-bearing transactions». The algorithm of actions on the correct qualification of actions of the supervisory board or general meeting of shareholders on the subject of abuse of rights by constructing significant transactions or transactions of interest is outlined. The practice of applying the doctrine «venire contra faktum proprium» by the Supreme Court is analyzed. Conclusions. Specific practical conclusions are provided on the application by the Supreme Court of the doctrine of «venire contra faktum proprium», which is considered a safeguard against abuse of corporate rights. Further development of corporate law is impossible without the formation of clear algorithms for the practical application of the doctrine of the prohibition of conflicting behavior.

Introduction. The current state of legal relations between consumers and businesses that sell or offer cosmetics for sale has become widespread in terms of violation of consumer rights, namely misleading consumers. Problem. The current consumer legislation does not take into account all the features of consumer rights and mechanisms for their imple­mentation, some rules are ambiguous and ineffective, which is used by dishonest businesses. The aim of the article is a legal analysis of situations related to the use of unfair business practices and outlines mechanisms to protect consumer rights in the case of unfair business practices in agreements with consumers. Methods. General scientific and special research methods were used: formal-logical (analysis, synthesis, analogy, generalization, induc­tion, deduc­tion); systemic; method of sociological research. The information base of the research is national legislation, case law, EU Directives, Internet resources and analytical materials of domestic scientists. Results. The legal problems of violating the rights of consumers in the case of purchasing cosmetics and concluding a consumer loan agreement, using the means of unfair business practices are analyzed. The procedure for consumer protection and the grounds for termination of the retail sale agreement and the consumer loan agreement have been determined, with the use of unfair business practices. Conclusions. The current legislation should provide for a provision that would take into account the provisions of Directive 2008/48 / EC on related credit agreements: if the consumer exercises his right to a refund under the contract of sale, he should not continue to bear obligations under the related contract of sale by credit agreement. The develop­ment and adoption of a Code of Conduct for Entrepreneurship can play an important role in the effective application of the law on the prohibition of unfair business practices.

Introduction. Article 34 of the Constitution of Ukraine states that everyone has the right to freely store, collect, disseminate and use information in writing, orally or otherwise. However, such infor­mation must be disseminated in compliance with regulations on its authenticity and not to tarnish the dignity, honor, business reputation of others. Problem. The right to freedom of speech often conflicts with the interests of individuals and society. In this regard, restrictive legal mechanisms are of particular importance. The a?m of the art?cle is to reveal the sub­stantive aspects of the concept of «unreliable information» and analysis of case law to prevent its dissemination. Methods. The methodological basis of the article is a number of philosophical, general scientific, special scientific principles and methods: dialectical, comparative analysis, system, analysis and synthesis, formal and legal. Results. In civil proceedings, the most common mistakes made by plaintiffs in defending their non-property rights are failure to prove the fact that the spread of inaccurate information harms the relevant personal non-property rights or prevents them from exercising them fully and in a timely manner; links to messages that contain evaluative judgments; choosing the wrong method of protection. Judicial practice of consideration of cases under art. 173-1 of the Code of admi­nist­rative offenses allowed to single out the problems of its law enforcement – inadequate legal assessment or incomplete establishment of the circumstances of the case by the courts; ambiguity of the established motives for the message Conclus?ons. Responsibility for the disseminationof inaccurate information, taking into account case law, can be improved by: the validity of court decisions on the need for each of the methods of legal protection of subjects; clear definition in the legislation of the concept of «unreliable infor­mation»;in consideration of cases under Art. 173-1 of the Code of administrative offenses, courts must ensure the same assessment of the same circum­stances of the case in order to ensure the unity of the judiciary; addition to Article 278 of the CCU.

Introduction. The company’s right to professional legal assistance and the procedure for its representation in court is one of the fundamental rights to conduct business. Problem. The global problems of today, both natural and man-made, and related political and economic transformations require systematic review and constant updating of the right of individuals in general and businesses in particular to professional legal assistance and representation in court. The aim of the article is a theoretical and applied understanding of the content of the concept of «the right of the enterprise to professional legal assistance and the procedure for its representation in court» and the state and prospects of its legal support in Ukraine. Methods. The following methods were used during the research: dialectical, hermeneutic, systemic, analysis and synthesis, induction and deduction, formal-legal, etc. Results. It is determined that the current legislation of Ukraine does not fully comply with the modern theory of constitutional law and the Constitution of Ukraine on the right of the enterprise to professional legal assistance and the procedure for its representation in court. A partial analysis of the relevant Ukrainian legislation was conducted and some inconsistencies were identified. Conclusions. The content of the right of a person, including enterprises, to professional legal assistance and the procedure for his representation in court requires some adjustment both at the level of the Constitution and a number of legislative acts of Ukraine. Today in Ukraine there is a certain need for the adoption of the Law of Ukraine on Legal Service, including at the enterprise.

Introduction. According to the analysis of domestic regulations, the special status of the child is least taken into account in the legislation on administrative offenses. The aim of the article is to analyzethe rights of the child, who is brought to administrative responsibility, for their compliance with international standards and sufficiency to ensure the best interests of this category of participants in administrative-tort relations. Methods. The empirical basis of the study were legal acts of international and Ukrainian law, scientific works of other authors in the field of administrative law. Thanks to a combi­nation of general scientific and special methods of cognition it was possible to process the specified empirical material and to receive own scientific conclusions. Results. The basis of the article is a compa­rative analysis of the norms of international law and national legislation of Ukraine concerning the administration of justice for minors. It has been established that certain rights of minors, who are brought to administrative responsibility, which are important for the protection and defenseof their interests, which are provided by international law, are not enshrined in the relevant legislation of Ukraine. Conclusions. According to the results of the study, the need to create in the national legislation certain administrative and legal mechanisms to protect and ensure the constitutional rights of children at all stages of proceedings in cases of administrative offenses is emphasized; determi­nation of the special procedural status of the child in administrative tort proceedings. It is argued that the protection of the rights of a child,who is brought to administrative responsibility, should be ensured in court and out of court.