Temporary occupation of a part of Ukraine’s territory as a factor of special financial regulation

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Temporary occupation of a part of Ukraine’s territory as a factor of special financial regulation

temporary occupation special particular legal regime terrorism financial system

Tekst w jęz. ukr., streszcz. w jęz. pol. i ang.

Public funds are the object of legal relations in the sphere of public financial activities. Therefore, the definition of their legal regime is of paramount importance, and it is an integral part of the system of legal regulation of public administration.According to Art. 1 and 3 of the Law of Ukraine of 15.04.2014 «On ensuring rights and freedoms of citizens and legal regime in the temporarily occupied territory of Ukraine» the land territory of the Autonomous Republic of Crimea and of the city of Sevastopol, and the inland waters of Ukraine adjacent to these territories; the inland waters and territorial sea of Ukraine adjacent to the Crimean Peninsula; the territory of the adjacent area, exclusive economic zone, and continental shelf along the coast of the Crimean Peninsula, which are subject to the jurisdiction of Ukrainian authorities in accordance with international law, the Constitution and the laws of Ukraine; the air space above the specified territories comprise the temporarily occupied territory of Ukraine, where the application of the Constitution and the laws of Ukraine extends to such territory, however, the possibilities of the Ukraine's sovereignty realization over this territory is objectively limited.The absence of the possibility to exercise managerial influence on the functioning of public institutions of a particular area leads to the necessity for change of approaches to exercising governance while maintaining the rights to a particular territory. The specified issue arises for ensuring the regulation of the financial system that provides the connection between the center and other territories of the state through the appropriate financial transactions.The amendments to the Budget Code of Ukraine formulated the peculiarities of the relations between the state budget and the budgets of the Autonomous Republic of Crimea and of the city of Sevastopol. The specified model the «self-financing» model provides the full funding of exercising governance at the expense of the appropriate local budgets in a particular territory, and it remains all the funds received in the form of budget revenues to the same budgets. Other issues of organization of financial and economic activities in the temporarily occupied territories are regulated by the Law of Ukraine of 08.12.2014 «On the creation of the free economic zone «Crimea» and on the peculiarities of economic activities in the temporarily occupied territory of Ukraine».The study of the legal regime of public administration in the territories of Eastern Ukraine, where the military operations are conducted, shows the combination of the antiterrorist operation zone and the actual martial law. However, the legal regime of the specified territories is not formally defined. It should be noted that the prerequisites and consequencesfor the territory of the Autonomous Republic of Crimea and the occupied regions of Donetsk and Luhansk oblasts are the same. Therefore, we think that one of the primary steps is to extend the regime of the temporarily occupied territory on the separate regions of Donetsk and Luhansk oblasts with the real defining of an occupier of this territory. [...] The legal regime of the temporarily occupied territories creates the necessary formal conditions for functioning of the system of public administration in the exceptional situation of losing control over a part of the territory territorial limitation of the sovereignty. While evaluating the measures for people, we should remember that the loss of the possibility to exercise effective governance is an objective basis for the introduction of a special regime, which inevitably creates excellent conditions for ensuring the rights, freedoms, and interests of such people. Additional procedures concerning the realization of their legal status are necessary, and they cannot be viewed from the standpoint of discrimination.

L'vìv

L'vìvs'kij nacìnal'nij unìversitet ìmenì Ìvana Franka

Wrocławsko-Lwowskie Zeszyty Prawnicze, 2017, 8, s. 199-213

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Czasopisma Naukowe w Sieci (CNS)

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