Civil Law Contracts Research Articles

Determination of Smart Contract in Civil Turnover

Based on a systematic analysis of the general provisions of civil law on the forms of transactions, contracts and methods of performance of obligations, and doctrinal points of view on the essence of the smart contract as a product of digitalization conclusions are made that the smart contract has a complex and ambiguous legal nature, allowing to define it as a kind of electronic contract, a separate form of written transaction (contract), a way to fulfill an obligation. In the absence of its legal concept, it does not replace the traditional civil law contract. The subject composition and content of the smart contract is mediated by the scope of its application. We should not exaggerate the role and importance of smart contracts and expand the scope of their application outside of civil turnover.

FEATURES OF ACCOUNTING AND TAXATION OF INCOME OF MEMBERS OF THE FARM AND EMPLOYEES

The article considers the peculiarities of accounting and taxation of income of farm members and employees. For most agricultural regions of the country, farms are one of the main activities and an important element of the agricultural production system. The main difference between farms and other forms of management is that, given limited capital resources, they try to achieve maximum profits in the long run, which is a prerequisite for continuous operation. The main advantage of farms is the ability to effectively combine the entrepreneurial initiative of peasants, their economic opportunities with the interests of the state, social sphere and lifestyle of peasants. The specific features of agricultural production are studied, attention is paid to the seasonal nature of work in farms. A comparison of regulatory and legal regulation, accounting and taxation of payments for the remuneration of members of farms, employees and individuals providing services under civil law contracts. The specific features of the formation, accounting and taxation of income of members of the farm in accordance with the contribution or labor participation of its founders. Systematization of the main normative-legal legislative acts on taxation of incomes of members of a farm and employees is carried out. It is established that the amount of wages of employees does not depend on the final result of the economy and can not be less than the minimum wage established by law. The duration of annual leave of persons working on a farm under an employment contract (contract) must also not be less than that established by the state in accordance with applicable law. It is noted that incorrect reflection in the accounting of payroll of employees and members of the farm causes a significant distortion of accounting, tax, financial and analytical support for the formation of indicators of financial and tax reporting. The publication contains elements of the methodology of accounting and methodological recommendations that can be used in the practice of accounting and taxation of farms.

Forms of Employment from the Perspective of Demographic Cohorts

Based on the literature review, the need to analyse the use of employment forms in different cohorts has been emphasized from the standpoint of sustainable HRM. Voluntary choice of the employment form and respect for employee interests in the long-term perspective has proved to be important. Empirical research was conducted using the CAWI technique among 1,000 working Poles. Variation has been found across four cohorts: 18–24, 25–39, 40–54, and 55–64 years. Young people mostly work in non-standard forms (twice as often as the average), with non-standard employment in this group dominated by civil law contracts and unregistered employment. In the next two age groups, the proportion of stable employment forms increases significantly. The proportion of non-standard forms among the oldest is significantly higher than in the previous two cohorts. The proportion of involuntary forms of employment increases with age, as statistically confirmed by the observation that younger employees more often declare that non-standard forms allow for meeting their interests. Much greater disproportion, manifesting itself in a lower level of meeting the employee interests than employer interests occurs for non-standard forms. This highlights the importance of the form of employment in meeting the employee interests and its dependence on the cohort.

Taxation of property given into dependent possession by an entity subject to a property tax exemption

Motives: Does the real property owned by an entity subject to the real property tax exemption and placed in the dependent possession of another entity give rise to an obligation to pay the tax in the amount payable by the entrepreneur?Aim: In a situation where the property is in the possession of the entrepreneur, he is obliged to pay the highest amount of tax – in 2021, the rate of this tax is PLN 24, PLN 84 per m2. However, the Act on Local and Duties and Fees provides for certain exceptions for entities which, due to their activities, benefit from a tax exemption, because of which no funds are credited to the budget of a local government unit. Therefore, it can be concluded that the tax authorities want the largest possible number of properties to be taxed in the highest amount. Their task is facilitated by the fact that the provisions of tax law are not clear as to the definition of “seizure of real estate for conducting business activity”, which allows the tax authorities to freely decide what such activity is and what is not. Recently, an opinion has developed that the mere transfer of real estate into dependent possession based on a civil law contract justifies the statement that the entity conducts business activity. Therefore, the article in question attempts to answer the question whether, and if so, in what amount, the entity that benefits from the tax exemption is obliged to pay tax if it gives the property into dependent possession, and whether it is possible to use tax optimization and make the division of real estate for tax purposes?Results: The interpretation of the provisions of a.l.t. applied by the tax authorities to date, which boils down to the assumption that the mere fact of leasing real estate proves that business activity is being conducted and prejudges the loss of acquired right to tax exemption, is not justified in any way. In the provisions of the a.l.t., the legislator clearly indicates that the subjective use of the real property for purposes that entitle the entity to use the tax exemption is of significance. At the same time, when the tax exemption does not extend to part of the property, it is possible to subdivide it for tax optimisation purposes.

Problem płatnika składek w świetle art. 8 ust. 2a ustawy z 13 października 1998 r. o systemie ubezpieczeń społecznych

The issue of the social security contributor in the light of article 8(2a) of the social insurance system act of October 13, 1998 The article focuses on the regulation of the article 8(2a) of the social insurance system of October 13, 1998, which is one of the most controversial provisions in the social insurance law. Under this provision a person who performs work under a civil law contract is also regarded as an employee if that person has concluded such a contract with an employer with whom he has an employment relationship or if under such a contract he performs work for an employer with whom he has an employment relationship. It has been accepted in the judicature that the effect of this regulation is that the employer is also the social security contributor on the employee’s income earned on the basis of the civil law contract concluded with a third party. The doctrine opposes this approach, recognizing the entity employing the employee under the civil law contract as the contributor in this situation. The difference between the doctrine and judicature is also observed in the understanding of the performance of work for the employer. In author of the article supports the stance of judicature which, in fact, protects the rights of an employee (an insured party); however, the author also recognizes and evaluates the opposing arguments raised by doctrine.

AUTHORITY TO DISPOSE OF NATURE USERS: SOME PROBLEMS

The article analyzes the authority to dispose as an element of the subjective right to natural resources usage. The methods of disposal provided by the legislation of the Republic of Belarus are analyzed, such as voluntary refusal to exercise the nature usage right, restricting access to a natural resource plot provided for use, attracting other persons to use it on the basis of a civil law contract, providing land plots for lease or sublease, etc. It is concluded that it is necessary to systematize, within the framework of the sectoral nature resource legislation, the rights of users of natural resources to transfer part of their powers to other persons. The author notes that in the future it is not only possible, but also necessary to expand the authority to dispose of nature users, including through the development of the institution of secondary nature usage.

ОКРЕМІ АСПЕКТИ ПРОВЕДЕННЯ ЕКСПЕРТНИХ ДОСЛІДЖЕНЬ СТОСОВНО НАРАХУВАННЯ ТА ВИПЛАТИ ЗАРОБІТНОЇ ПЛАТИ

Introduction. To carry out their activities, business entities enter into social and labor relations, concluding employment contracts with employees. Today, 90% of the economically active population is in social and labor relations [1, p. 9]. For his work, a person receives a reward, the accounting and documentation of which is entrusted to the employer. Accounting for labor costs is one of the most difficult and time-consuming areas of accounting due to the instability of labor and tax legislation, as well as business conditions. Errors in the calculation of wages automatically lead to a number of errors and violations in the accounting of deductions from wages (primarily personal income tax as a budget-forming payment of the local budget) and income tax, since wages are one of the components of the cost of products (works, services) . This has a devastating effect on both the development of the national economy and the income of the employee himself. In addition, there is a growing trend in the number of business entities that withhold or do not pay wages to their workers in full, explaining this by the lack of funds in bank accounts. According to similar facts, the number of open criminal cases and the number of appointed judicial economic examinations regarding the correctness of calculation and timeliness of salary payments are increasing. Purpose. The purpose of the research is to generalize the legislative framework on the legality and justification of the calculation and payment of wages to employees, documentary confirmation of violations of the current legislation in this area, as well as the formation of recommendations aimed at expanding the possibilities of conducting expert research on the calculation and payment of wages. Materials and methods. The materials of the research are: 1) regulatory and legal support for calculation and payment of wages; 2) works of domestic scientists and practitioners-forensic experts regarding the organization of work, calculation and payment of wages to employees of the enterprise. In the process of research the following scientific methods were used: theoretical generalization and grouping (to characterize the components of the accounting process regarding the calculation and payment of wages, to group factual information regarding primary documents, accounting registers, reporting documents); method of comparison (to identify cause-and-effect relationships between underpaid wages and losses, as well as non-targeted spending of funds in the presence of arrears for payment of labor), logical generalization of results (formulation of conclusions). Results. The scientific article summarizes the legislative acts of Ukraine and the normative acts of the local level, which regulate the process of calculation and payment of wages to employees. The list of documents that must be provided to the expert to carry out a comprehensive and complete study of the correctness of the calculation and payment of wages is determined. Attention is drawn to the difference between the employment of citizens under labor and civil law contracts. A methodical basis has been formed for conducting a sound economic examination regarding the calculation and payment of wages. Discussion.In further scientific research, it is proposed to focus attention on the validity of the charging of additional payments for the combination and simultaneous (professions) of positions to employees, documentary evidence of the illegal charging of additional payments for the combination or simultaneous (professions) of positions that caused damage (irreversible loss of assets) to the enterprise of the state sector of the economy.

ОСОБЛИВОСТІ ФОРМУВАННЯ ТА РЕАЛІЗАЦІЇ SMART-КОНТРАКТІВ В УКРАЇНІ

The emergence of cryptocurrencies and blockchain technology, the development of information technologies and international electronic commerce have led to the formation of a new type of civil law contracts, namely smart contracts. The use of mathematical algorithms in the implementation of smart contracts contributes to reducing the costs of organizing business relations, speeding up the implementation of agreements between business partners and increasing the level of security in the process of their cooperation. Investigating the issue of conclusion and implementation of smart contracts, its key elements are given, namely: the parties to the contract, who, on the basis of an electronic digital signature, agree or reject previous agreements; the subject of the contract and the availability of tools necessary for its implementation; an algorithm that accurately describes the conditions for executing a smart contract; a decentralized platform in which the algorithm of the smart contract itself is written, the algorithm in which the specific conditions for the execution of the smart contract are described. The article highlights the program-coordinating, protective, guarantee and security functions of smart contracts. The comparative characteristics of a smart contract with a civil law contract are given. The main advantages and disadvantages of the formation and implementation of smart contracts in Ukraine are grouped. The conclusion of smart contracts in Ukraine entails certain risks associated with the legal regulation of such contracts, in particular when determining their legal status. A technology for the development and signing of a smart contract as an innovative tool for contractual relations has been formed, which provides for the implementation of the following stages: determining business conditions and requirements for a smart contract, choosing a blockchain platform, selecting tools for developing a smart contract, developing a smart contract and auditing smart contract, deploying and signing a smart contract. Smart contracts are successfully used in various fields, such as: international settlements, securities transactions, banking, real estate, international e-commerce, recruiting, insurance, marketing and logistics, public and administrative services, agricultural sector, energy, medicine, etc.

Нотариальная защита прав и законных интересов сторон в договорах, требующих обязательной нотариальной формы: перспективы развития и проблемы судебной практики

This study focuses on the analysis of contracts that require notarisation. The author focuses on the dynamics of the development of "cases" of compulsory notarisation of contracts established by Russian law. Of particular relevance is the analysis of foreign civil legislation stipulating the notarial compulsory form for civil law contracts. The author insists that the purpose of this kind of legislation is to ensure the effective protection of the rights and legitimate interests of civil parties. Of particular importance in this regard is the analysis of judicial practice in cases of invalidation of notarized contracts carried out in the study. To develop criteria (grounds, signs) which would allow the legislator to systematically include agreements into the category of mandatory notarization. It is also important to find incentives to exclude cases of judicial invalidation of notarized contracts. The research was carried out using the following methods: general scientific dialectic, universal scientific methods, as well as special legal methods, including comparative legal method, systemic interpretation and legal modelling. It has been proved that the cases of obligatory notarial authentication of contracts in the civil legislation should be based on their basic functions which determine the direction of influence on the participants of proprietary contracts. It was proposed to consider a special object, absence of counteroffer, proprietary law orientation, necessity of protection of family interests, as well as interests of debtor in agreements of security nature as criteria of obligatory notarial authentication of agreements. It has been established that the tendency in the development of civil legislation is an expansion of the list of contracts which require obligatory notarial authentication. It is offered to establish in the norms of notarial law property responsibility of notaries in case of invalidation of agreements certified by them in a judicial proceeding. It is possible to state that the goal of the publication has been reached. A system of criteria for including contracts into a category of obligatory notarial certification is proposed, and also the idea of civil liability of notaries in case of invalidation of contracts certified by them in a court order is formulated. The author declares no conflicts of interests.

Specific Features of Commercial and Contract Law in Latin America

The article analyzes the dualism of private law in Latin America with the examples of civil and commercial codes of individual states of the continent. A specific feature of the legislation governing trade activities is the incorporation of the customs of the indigenous peoples inhabiting the territory of South America into the colonial legal systems of continental Europe, which led to the formation of dualistic principles of trade and contractual regulation. The purpose of this article was to identify the common and distinctive features of contractual regulation of commercial relations in different countries of Central and South America in terms of defining the concept of a contract, the subject of the contract, the procedure for concluding a contract and individual contractual structures. The specificity of the legal regulation of contractual relations in Latin America is analyzed by means of historical, comparative legal research methods and the method of content analysis of the provisions of normative acts. Civil and commercial codes, as well as other regulations of Brazil, Argentina, Chile, Mexico, Peru, Paraguay, Venezuela, Bolivia and a number of other Latin American countries were used as empirical material. The following can be stated as the basic principles on which the Latin American system of Contractual law is built: the autonomy of participants in commercial relations, the social function of the contract and freedom of contract, good faith and equality of the parties in contractual obligations. The dualism of private law in Latin American countries leads to a different understanding of civil law contracts and commercial transactions concluded by participants in trade, which is reflected in the provisions of the civil and commercial codes and the definition of the subject of the contract. Separately, the article discusses the procedure for concluding an agreement through the offer-acceptance structure, as well as in the negotiation process.

ПЕРЕВАГИ ТА НЕДОЛІКИ СМАРТ-КОНТРАКТІВ У ЗОБОВ’ЯЗАЛЬНОМУ ПРАВІ

The article analyzes the positive and negative aspects of the use of smart contracts in various business areas, which respectively give it an advantage or disadvantage compared to traditional civil law contracts. It has been determined that due to the automatic execution of the transaction, as soon as the agreed conditions are fulfilled, smart contracts allow eliminating or minimizing a number of transaction costs that accompany traditional contracts. When using a smart contract, the possibility of improper execution by one of the parties is practically eliminated, since it cannot be violated. It is the difficulty of modifying or terminating smart contracts that is an advantage over other contractual structures. The complexity of changing and terminating smart contracts is a guarantee of their stability and the immutability of the contractual terms that were originally agreed by the parties. But at the same time, smart contracts, eliminating some of the problems of traditional contracts, create new ones when using them. The article also notes that smart contracts are distinguished by both vulnerability in computer code and insufficiently effective legal regulation. The problem of oracles when using smart contracts is considered, which consists in the need to trust the information received from them. It is concluded that due to the vulnerability of a smart contract, like any modern digital technology, the existence of a written original of the contract, subsequently expressed in a smart contract, will make it much easier for the parties to use both judicial and extrajudicial methods to protect their rights. It has been noted that due to the growing use of smart contracts in civil circulation, the number of disputes arising in connection with this, considered both in state courts and in non-state bodies (arbitration courts), will also increase.

Развитие зеленой экономики в России: правовой аспект

The article proves that green economy is a new economic and legal concept that involves the use of not only legal prohibitions and restrictions but also economic incentives to increase the efficiency of the use of natural resources, the development of technologies, the growth of environmental investments, which will reduce anthropogenic pressure on the state of Russian ecosystems and ensure the growth of the well-being of citizens. The development of green economy in the Russian Federation requires a set of economic, organizational and legal measures, among which the following should be highlighted: 1) economic incentives for building green economy in Russia (development of a mechanism for financing environmental projects; development of a system for trading carbon units in order to reduce greenhouse gas emissions; introduction of elements of a circular economy in order to reduce the formation and improve the processing of production and consumption waste; elimination of objects of accumulated environmental harm). 2) it is necessary to increase the role and importance of the system of civil law contracts for the implementing the tasks of building a green economy in Russia (environmental insurance contracts, environmental audit, provision of services in ecological tourism, etc.). Of particular importance is the stimulation of public-private partnerships for the transition to the green standards. 3) it is necessary to identify the main directions of implementation of green economy standards in certain spheres of human activity (legal regulation of the features of the transition to a green economy in industry, construction, communications, transport, energy, agriculture). 4) the introduction of green economy standards to ensure the rational use and protection of natural objects (forests, waters, lands, subsoil, wildlife and atmospheric air). In its turn, this will bring us closer to solving the problems of climate protection and the ozone layer. Special attention should be paid to the introduction of green economy standards for the development of certain territories with a special environmental and legal regime. The guarantees (conditions for the implementation) of these measures should be the attraction of environmental investments, reforming the system of environmental governance bodies, raising the level of environmental and legal culture (which is especially important for creating a demand for environmental goods and services, for example, organic farming products or ecotourism), the development of environmental entrepreneurship, the growth of the tax burden on "environmentally dirty" industries, the development of a system of benefits and loans for introduction of environmental technologies, increasing green procurement. The implementation of these measures will also contribute to the solution of several economic and social problems (an increase in the number of green jobs, living standards, etc.). The author declares no conflicts of interests.

Understanding the phenomenon of a real contract: stereotypes, new approaches, and scientific value

The article deals with the definition of a real contract. It is shown that understanding the phenomenon of a real contract is based on the stereotypes: it is defined as an act of transferring a thing in the purchase and sale (tradition). This stereotype does not reflect reality. The transfer of a thing based on the sales contract is not a contract or any other transaction at all. This transfer is an execution of the sales contract. The real contract is a purchase and sale contract. In order to overcome stereotypes in the understanding of a real contract, a new methodological approach based on the doctrine of the subject of civil contractual regulation is required. The basis for classifying civil law contracts is the classification of contracts by the subject of regulation. The real civil contract is a civil contract aimed at regulating proprietary legal relations. Understanding the phenomenon of a real contract has scientific value, since it allows us to identify the legal nature of a real contract, and advances the theory of contract law by classifying contracts by the subject of regulation into obligation, real and real obligation ones.

Является ли хозяйственное общество гражданско-правовым сообществом? Концепция коммуникатора

The article examines the legal nature of a business company. The concepts of the contractual community of participants, the personalized property and the nexus of contracts are consistently studied and rejected. It is permissible to consider a business company as a civil law community only if such a community is not reduced to a group of its participants who are in decentralized legal relations with each other. It is proposed to consider a business company as having a dualistic legal nature. On the one hand, it is recognised by the state as a legal entity, having its own will, interests, and separate property (statutory nature). On the other hand, a business company is organised by means of centralised corporate relations having features of civil law contracts and in the interests and goals of the business company separate common interests and goals of its participants are reflected (contractual nature). Thus, a business company performs the functions of a communicator.

The legal nature and main types of business contracts in modern Russian legislation

THELEGALNATUREANDMAINTYPESOFBUSINESSCONTRACTSINMODERNRUSSIANLEGISLATION The article discusses: the problems of the development of business contracts, the principle of freedom to conclude business contracts on the example of contractual structures used primarily exclusively in the field of entrepreneurial activity. The question of the place and role of contracts of business structures in the general system of civil law contracts is analyzed. The points of view of legal scholars on this topic are investigated.

Legal regulation of the provision of information services in the field of open data

The article is devoted to the search and practical analysis of the legal regulation of the provision of information services in the field of access to public information (open data). Under informatization, the development of information society, and promotion of business and public administration transparency, there is a rethinking of the role and significance of information as a social weal and legal phenomenon. Contracts for the provision of information services are widely used both in private and public legal spheres. Access to public information is an administrative service regulated by the principle of subordination, reporting, imperativeness. At the same time, actions with publicly available information can also be the subject of civil law contracts in providing information services. In particular, many online services offer information services based on private law on the data generating and processing obtained from state registers. Data publicity has advantages for all sectors, namely: private (making better decisions through access to complete information and developing new products, services, business models, and interaction models between business and public authorities); public authorities (increasing the public services efficiency and policy development and monitoring); public (improving communication between government, business, and society, preventing corruption, involving the public in the decision-making process).

ЭВОЛЮЦИЯ И ТРАНСФОРМАЦИЯ НЕПОИМЕНОВАННЫХ ДОГОВОРОВ ПОСРЕДСТВОМ ПРИНЦИПА СВОБОДЫ ДОГОВОРА: СИНТЕЗ НАУЧНЫХ РАБОТ

Introduction: the article deals with the evolution and transformation of innominate contracts through the principle of freedom of contract. Purpose: to conduct an in-depth and comprehensive analysis of innominate contracts, which emerged due to the principle of freedom of contract. Objectives: synthesis of scientific works in the field of civil law contracts; shaping the understanding of the concept, essence, significance, and need for transformation of the contract; determining the impact of the principle of freedom of contract on the modification of the contract, making it possible for the contract to reflect the newly arising desires and needs of people; the development of conclusions and recommendations for improving legislation through filling gaps in the regulation of civil law contracts. Methods: comparative legal, systemic, statistical, general logical, historical. Conclusions: the presented material related to the evolution and transformation of the institution of contract can serve as a basis for further scientific research.

REGULATION OF CIVIL LAW EMPLOYMENT OR EMPLOYMENT LAW?

Performance of work on a basis other than an employment relationship takes various forms. Predominantly, it takes place based on civil law relationships, which are characterised by the principle of freedom of contract, which results in the possibility of freely shaping the content of any such legal relationship. However, recent years are marked by a gradual increase in regulations of employment other than based on contracts of employment, i.e. based on civil law contracts. Introducing a minimum hourly wage, limiting employment in trade on Sundays and public holidays, providing temporary work under civil law contracts or the much earlier widespread granting of employment rights to contractors in the putting-out system and, above all, granting the right to safe and hygienic working conditions to everyone who performs work justifies asking questions about future developments.

FLEXIBLE FORMS OF EMPLOYMENT. A PANORAMIC VIEW OF THE ISSUES FROM PERSPECTIVE OF LABOUR LAW

The notion and the classification of the flexible forms of employment including working time solutions and work carried out under civil law contracts have been presented in the study. The premises of the growing flexibility of employment in technological, economic and social aspects have been discussed as well. According to the opinion of the author flexibility of employment is an ambiguous fenomenon having at the same time chances and threats both. Although the role of the state and legal system is to protect workers from negative results of some solutions.

Regulation of the Smart Contract in (Romanian) Civil Law

The research aims to organize, examine, and analyze the provisions on smart contracts available in Romanian civil law. “Smart contracts” are not smart, and are not necessarily contracts, although they can be. As self-executing computer programs, smart contracts are operational on the blockchain and unlike traditional legal contracts, once the agreement has been concluded and the smart contract is set in motion, no party can intervene and it will be executed without interruption, modification, or breach. The crucial question in the final contract law topic is what happens when the smart contract's outcomes deviate from those required by law. To answer this issue, we must first understand that whether a smart contract becomes legally enforceable is determined by several circumstances, together with the unique use case, the type of smart contract employed, and the existing legislation. The paper addresses the subject of determining and regulating smart contracts under Romanian current laws. Particular emphasis is placed on two ambiguous definitions of smart contracts: as computer code and as a civil-law contract. The authors conclude that the concept of smart contracts requires more legal regulation, particularly in terms of managing their meaning and comprehension.