Legislative Requirements Research Articles

НАЛОГОВЫЕ АСПЕКТЫ ИЗЪЯТИЯ АПТЕКАМИ ИЗ ОБРАЩЕНИЯ И УНИЧТОЖЕНИЯ ЛЕКАРСТВЕННЫХ СРЕДСТВ

Strict regulation of the quality of medicines, as well as the establishment of expiration dates for them, are risk factors for commodity and financial losses of pharmacies associated with the withdrawal from circulation and destruction of medicines that are unusable for further sale. As taxpayers of taxes in force in the Russian Federation, pharmacies must take these transactions into account when they determine their tax obligations. Understanding the tax aspects of the withdrawal from circulation and destruction of medicines allows, at the stage of organizing these procedures, to minimize tax risks, and, consequently, the financial losses of pharmacies associated with their implementation in the form of additional charges of taxes, fines and penalties. The purpose of the study was to identify possible tax risks arising when medicines are withdrawn from circulation and to identify possible ways to reduce them. To achieve this goal, an analysis of legislative requirements, explanations of authorized bodies and current judicial practice on the issue under consideration was carried out. The analysis showed that operations for the withdrawal from circulation and destruction of medicines are a source of tax risks for pharmacies in terms of income tax and VAT. It was revealed that tax risks for income tax are associated, first of all, with incorrect documentation of the withdrawal of medicines from circulation. They are also possible due to the refusal to identify those responsible for the damage or their absence, the failure to file claims against the guilty parties and their lack of compensation for losses, and write-off before the expiration date. Tax risks for VAT arise if a pharmacy does not have evidence of disposal of medicines for reasons beyond the will of the owner and without transfer to other persons. To help reduce tax risks will be the inclusion in the internal regulations on the withdrawal of medicines from circulation and their destruction of provisions that take into account the norms of tax legislation and arbitration practice, as well as monitoring their compliance.

Social hotspots in the automotive industry’s aluminum value chains—combining primary and generic data

Abstract Purpose The automotive industry and its suppliers have been facing increasing challenges in the sustainable sourcing of raw materials on environmental and social levels. To identify social risks in the value chain of aluminum in the automotive sector, this study aimed to examine how a generic hotspot analysis based on S-LCA can be conducted and support the reporting according to new legislative requirements such as the German Act on Corporate Due Diligence Obligations in Supply Chains. Methods This study investigated the social risks in the supply chains of two selected aluminum components of an aluminum company using a generic social hotspot analysis based on the UNEP Guidelines for Social Life Cycle Assessment of Products and Organizations 2020. The study employed the generic PSILCA© database and different additional indicators for the assessment. The UNEP Guidelines 2020 used in combination with the associated methodological sheets were beneficial in structuring the procedure within the social hotspot analysis. They gave the inexperienced user a guide, which led to the results presented in this work. Results and discussion A high number of social hotspots in upstream processes outside Europe across the different investigated indicators for both supply chains assessed were detected. Most social risks were identified in Guinea, as well as in a European and an Asian Country in the stakeholder categories “Workers” and “Local community.” Especially, the alloy element production in the Asian Country and the bauxite mining in Guinea showed an above-average number of social hotspots. The implementation of the work was associated with an enormous effort in information collection about the supply chains to be investigated and depended on the direct suppliers’ willingness to contribute. The need for a safe and supporting environment for suppliers to enhance transparency was identified. Conclusions Combining generic and company data to conduct a social hotspot assessment (e.g., using PSILCA©) to meet legislative requirements proved to be a suitable approach for complex supply chains such as the automotive one. Despite this, limitations of the PSILCA© database and potential for improvement were acknowledged regarding industry-wide social assessments of supply chains. Additionally, the study serves as an application example of the UNEP Guidelines 2020 and the activity variables for science in practice. Further development and standardization of social indicators and activity variables for impact measurement were identified as a research priority.

Антимонопольные требования по передаче публичного имущества в залог и их соотношение с нормами законодательства о государственных и муниципальных преференциях

The article provides a scientific analysis of the legal aspects of transferring state or municipal property in pledge and the need to comply with the requirements of the current Russian legislation, including antimonopoly legislation within of granting state and municipal preferences. The article analyzes the relevant law enforcement practice in the process of control and supervisory activities of the Federal Antimonopoly Service of Russia in this area.

Organization of storage of various groups of medicines in pharmacy organizations

In the lecture, the significance of organizing the proper storage of various groups of pharmaceutical products in pharmacy institutions is discussed. The key principles and requirements for storing pharmaceutical products are illuminated, including maintaining the necessary temperature conditions, controlling humidity, tracking expiration dates, drug identification, as well as the peculiarities of storing light-sensitive and flammable medications. Special attention is given to the strict adherence to all established standards and procedures to ensure a high level of quality and safety in storing pharmaceutical products, in accordance with legislative requirements. Additionally, the lecture explores practical recommendations and current approaches to organizing the medication storage process to optimize the functioning of pharmacy organizations and to create conditions for safe and high-quality patient service.

“Director General Review” as a Viable Mechanism to Safeguard Malaysia’s Revenue Through Tax Justice

The Revised Kyoto Convention (RKC) serves as a guide for Customs procedures in the modern era, and Malaysia has signed on as a participating country. One crucial element of the RKC, outlined in Chapter 10 of the text of the convention, is the requirement for national legislation to include a right of appeal in Customs matters. Subsection 143(1) of the Customs Act 1967 empowers the Director General (DG) of Customs to review his own previous decisions, and the Royal Customs Malaysian Department (RMCD) has devised a systematic process referred to in this research as the "DG review." This provision was enacted to comply with the RKC's standards. Subsection 143(1) was amended in 2020 to allow aggrieved parties to submit their applications for “DG review” within 30 days from any DG decisions in the indirect taxes. Despite the amendment, no prior research has been conducted on its effectiveness. This study aims to evaluate the viability of the DG review mechanism in promoting fair and efficient tax implementation. The research employs both doctrinal legal analysis and qualitative methods to scrutinize the laws and regulations governing the right of appeal for indirect tax in Malaysia, as well as the fairness of the DG review process for taxpayers. The outcome of this study is pivotal in proposing legal solutions and validating the amended mechanism outlined in subsection 143(1) of the Customs Act 1967.

From shower to table: fate of organic micropollutants in hydroponic systems for greywater treatment and lettuce cultivation

ABSTRACT This study evaluated the dual functionality of hydroponic systems to grow edible crops while treating greywater (GW) containing 20 organic micropollutants (OMPs). Various conditions with differing nutrient contents were tested: raw GW, GW with struvite, and GW with commercial nutrient solution. System performance was assessed with plant growth and standard parameters and OMP removal. After 4-week exposure, all conditions produced healthy-looking plants, proving GW as a viable hydroponic growth medium. However, only the condition with commercial solution yielded plants comparable to the biotic control, indicating the necessity of nutrient supplementation. Effluent from conditions with well-developed plants met the requirements of the European water reuse legislation (EU 2020/741) for scenarios B–D (food crops not in direct contact with the reclaimed water and industrial crops), and had the highest OMP removal, showcasing the effectiveness of the system for OMP treatment. Estimated calculations of OMP detected in leaves (10/20 OMP detected, predominantly positive and small) resulted in calculated potential human health risks through lettuce intake for two compounds: atenolol and epoxycarbamazepine. These findings support a continued evaluation of the behavior of other OMPs and their transformation products in water–plant systems, and their consideration in legislation on water reuse and food safety.

Confirmation of the composition in complex mixed pharmaceuticals by micro-synchrotron infrared spectroscopy during the investigation of a medical sea chest, c1850

A large medical sea chest was investigated to identify the composition of the various medicines contained within. During the investigation, the complex history of the chest was also revealed, from its likely use on migrant ships travelling from England to Australia to its later use on various rural properties in Victoria and New South Wales. Infrared spectroscopy (ATR-FTIR) and X-ray fluorescence spectroscopy (pXRF) were used in combination to investigate 21 medicines in the chest, to confirm labelled contents and to identify unknown substances and the composition of mixed medicines. Synchrotron micro-infrared analysis was used as well to identify individual particles in two complex mixtures (Dragons Blood and Dover’s Powder), revealing the medicines’ original formulas and the use of adulterants to extend expensive substances. Both toxic and controlled substances were identified within the sea chest, enabling the museum to develop detailed storage and handling plans to reduce the risks to collection users and to conform with legislative requirements.

Rationalising Optimal Dosing of Phytotherapeutics For Use In Children: Current Status - Potential Solutions - Actions Needed.

"Children are not small adults with respect to the treatment with medicinal products." This statement of the WHO was the basis for the initiative of the European Commission for the establishment of a paediatric regulation in 2007 to improve the health of children by facilitating the development of medicines for children and adolescents. Seventeen years later, in the field of herbal medicinal products, results are still sobering. Therefore, the Foundation Plants for Health, Society for Medicinal Plants and Natural Products Research, and German Society for Phytotherapy organised a symposium to assess the status quo for the paediatric use of herbal medicinal products (HMPs), to analyse the causes of the current situation, and to discuss strategies for establishing the proof of safe and efficacious HMPs for children.The current situation for HMPs and their use in children is not fulfilling the requirements of legislation. HMPs in paediatrics are effective and safe, but considering the needs of children is necessary. In European countries, the use, registration, and marketing of HMPs are different, depending on the respective national regulations and specific traditions. EU herbal monographs are the best common denominator for such procedures. Emerging safety discussions must be considered. New approaches with real-world data might be a solution. The regulatory framework is to be adapted. Defining rationalised dosing for HMPs can be achieved by the extrapolation of data from adults, by using existing clinical data for children, and by using RWD. Therefore, a strong need for revising restrictions for the use of HMPs in children and rationalising defined dosage regimes is obvious.

Legal regulation of the implementation of federal state control (supervision) in the field of treatment of animals in terms of compliance with the requirements for the maintenance and use of animals for cultural and entertainment purposes

The article analyzes the implementation of legislative requirements in the field of treatment of animals for their use in cultural and entertainment events. Data are provided for the Russian Federation on the number of controlled objects in this area. Data on objects controlled by the North-West Interregional Directorate of Rosselkhoznadzor were analyzed. It is determined by what criteria and what categories of risk of harm to legally protected values include objects that are used by controlled persons when keeping and using animals for cultural and entertainment purposes. The procedure for obtaining a license to carry out the type of activity under study is considered. A statistical analysis was carried out on the qualitative and quantitative composition of controlled objects for a number of subjects belonging to the North-West region. An analysis of the powers of the Federal Service to carry out federal state veterinary control (supervision) on compliance or non-compliance by a controlled person with mandatory requirements is carried out. The range of preventive and control measures, their scope and responsibility for violation of the law have been determined.

The relevance of cash flow information in predicting corporate bankruptcy in Italian private companies

This study investigates the relevance of cash flow information in predicting corpo-rate bankruptcy in Italian private companies. The results indicate that while the cash flow-based model exhibits a high predictive capacity, it is less effective than the accrual-based model. In addition, cash flow-based ratios do not improve the predictive capacity of the accrual-based model. From a theoretical perspective, this study enriches existing literature on the relevance of cash flow information in predicting corporate bankruptcy by extending the investigation to the Italian con-text, which has not yet been sufficiently studied. From a practical standpoint, it provides Italian companies with new bankruptcy prediction models and offers pre-liminary suggestions regarding the relevance that should be attributed to cash flow information within the organizational, administrative, and accounting structures that they must establish to promptly detect crises and undertake appropriate initia-tives in a timely manner to comply with the requirements of the new legislation on business crises.

STANDARDIZATION AS AN INTEGRAL COMPONENT OF THE QUALITY MANAGEMENT SYSTEM IN AN ENTERPRISE

It was conducted an analysis of the impact of standardization, as an integral and important component of the quality management system of the State Enterprise “State Road Transport Research Institute”, on the enterprise’s scientific and industrial-and-economic activities, in particular from the viewpoint of maintaining its competitiveness on the of road transport services market. Standardization, as a type of the State Road Transport Research Institute’s activity, is aimed at achieving the optimal degree of orderliness in the regulatory support of the enterprise’s activities. In accordance with its Policy, the enterprise ensures high-quality performance of work by providing services that meet customer requirements and also applicable legislative and regulatory requirements. It has been considered the standardization activity in the State Road Transport Research Institute, which can be conditionally presented in four separate directions. The first direction is, in general, the organizational work for standardization. This also includes work on the development of normative documents of the enterprise, as well as national standards harmonized with international ones, and revision of current normative documents. Another direction is related to maintaining and updating the fund of normative documents of the enterprise, including the fund of normative documents of the Inland Transport Committee of the UN Economic Commission for Europe. And finally, important from the point of view of the enterprise’s image, the direction of agency activity and also the activity of the Secretariat of the Technical Committee of Standardization TC 80 “Road transport”, the functions of which is entrusted to State Road Transport Research Institute.

Inny w przestrzeni instytucji kultury. „Zmagania” z dostępnością na przykładzie Muzeum Śląska Cieszyńskiego w Cieszynie

In the increasingly diversified world, openness to difference becomes a priority. This difference can be understood broadly. It may refer to people with foreign cultural experiences, with other cultural resources or with their shortage. It may also concern individuals or entire groups with special needs. Opening to the needs of such people and educating the society in this regard is one of the many tasks of cultural institutions. The need to make an institution more accessible is becoming a constantly growing challenge for its employees. The text addresses the problem of adapting cultural institutions to the legislative requirements introduced by the Act of 19th July 2019 on ensuring accessibility to people with special needs and the Act of 4th April 2019 on the digital accessibility of websites and mobile applications of public entities. This issue was discussed in reference to the research results obtained with the use of the case study method in the research conducted in the Museum of Cieszyn Silesia in Cieszyn. What was taken into account in those studies was architectural, communication-information and digital accessibility. The interviews conducted with museum employees were analysed.

Accounting of foreign economic activities: impact on current aspects of currency operations supervision and financial monitoring during the period of martial state in Ukraine

Introduction. Accounting for foreign economic activity was and remains a relevant area of accounting support for business entities, which is associated with an increased risk of errors in connection with changes in regulatory documents on such activities, different conditions for carrying out activities due to the variability of the terms of foreign economic contracts, the need to take into account different exchange rates and the correct submission and presentation of information in financial statements. It is important for business entities to comply with the requirements of legislation, to organize proper internal control/internal audit to prevent errors in reflected transactions in the conditions of foreign economic activity. The purpose of the paper is to highlight the features of accounting for foreign economic activity, taking into account the latest changes and the impact on currency supervision and financial monitoring. Results. Subjects of foreign economic activity must also comply with the rules of currency exchange, import and export licensing, as well as customs procedures. Starting from 2019, currency supervision replaced currency control, a risk-oriented approach was introduced. Correct accounting is affected by the control of settlement deadlines, i.e. the time between the customs declaration and the payment. The experience of regulating foreign economic activity in Ukraine was the mandatory sale of proceeds by exporters under foreign economic contracts, which was canceled in 2019 by the NBU Resolution of February 6, 2019, №. 3. During the martial law, it was not restored. Funds, before entering the current account, may first be credited to a distribution account in the bank, which is in transit, and the operations of crediting to the distribution account and transferring to the current account may take place both during the same day and on different days. Based on the set of criteria for risky operations of foreign economic activity and taking into account internal documents, the bank can make a decision to break up the operation and violate the deadlines even if formal criteria are observed in export-import operations. Conclusion. Under the conditions of extraordinary events, there is a need to establish new currency regulation and control measures. Currency supervision is based on a risk-oriented approach and certain indicators of violations of currency legislation should be taken into account when implementing internal control measures.

A comprehensive approach to safety for highly automated off-road machinery under Regulation 2023/1230

As of January 2027, Machine Safety Regulation 2023/1230 replaces Directive 2006/42/EC, and a proposal for the regulation of Artificial Intelligence (AI) systems is soon to be ratified by the European Council. These legislative changes address hazards from increased automation and AI integration. Original Equipment Manufacturers (OEMs) face compliance challenges due to a lack of standardized guidelines, especially for off-road machinery with level 4 ‘high automation’ capabilities.At level 4 ‘high automation’, the machine operator assumes a supervisory role, intervening only in situations beyond the designed operational domain. Relying solely on supervisor intervention at this level of automation is unreasonable. Within this context, legislative safety requirements to maintain safety advocate for robust risk management systems, including both a human-in-the-loop safety option and adequate safety-related decision-making by the level 4 ‘high automation’ off-road machine, i.e., the safe reasoning software becomes paramount.In this research, conducted through a systematic mapping study, we discuss emerging safety trends and integration for the safe reasoning software a level 4 off-road machine requires. Our analyses shows the necessity of safety constraint-based design procedures. These procedures involve constraining the AI system by embedding fault management, reasoning checks, and diagnostic monitoring together with safety-related decision-making, thereby enhancing functional reliability and reducing risks. We consider these trends and patterns through the lens of changing machine safety legislative requirements, and the proposal of the regulation of AI products. Illustrating their implications alongside a case study of a level 4 tree harvesting machine, for a tangible and to industry transferable perspective on our results.

ENVIRONMENTAL MONITORING IN KAZAKHSTANI CONTEXT – STATE-OF-THE-ART AND CHALLENGES FOR INDUSTRIAL REGION

Environmental issues remain a pressing concern for Kazakhstani industrial regions. While legislative requirements for emissions into the environment permanently become increasingly stringent, the environmental monitoring system lacks several structural factors. This article delves into the fundamental requirements for environmental monitoring systems and overviews methods and models for monitoring emissions into the environment based on sources and impact factors. The structure of classical monitoring is outlined in detail, examining methods based on international experience with existing management and control systems. The reasons and perspectives for an environmental monitoring system for industrial facilities in the Pavlodar region are discussed. The energy sector should gain the special attention due to its high density and significant environmental impact in the region. It can be concluded that imperfections in legislation and outdated infrastructure conditions have led to the threatening ambient air pollution. While the observations based on the retrospective time-series data currently show state-of-the-art, the urgent call for implementation of industrial intelligent information-analytical system may play a pivotal role in decision-making in air quality management. Keywords: environmental monitoring, greenhouse gases emissions, environmental pollution, Industry 4.0, air quality.

Peculiarities of the legal regulation of supervision and control over compliance with labor legislation

In the field of labor law, the peculiarities of legal regulation in the field of supervision and control over compliance with labor legislation are investigated. It is emphasized that regulation in the field of supervision and control of compliance with labor legislation is characterized by appropriate measures, which, in addition to measures to detect unregistered labor relations, are carried out in accordance with current legislation. Measures of state control over compliance with labor legislation on identifying undocumented labor relations are carried out in the form of inspection visits conducted by labor inspectors of the State Labor Service and its territorial bodies. Reasons for inspection visits are important.
 The peculiarity of the legal regulation of labor relations is that the control measures or the decision of the labor inspector on control of the employer are subject to notification registration by the State Labor Service or its territorial body before the start of their implementation. It is emphasized that an act is drawn up as a result of the control, and in the case of violations of labor law requirements, the employer receives an order to eliminate them and a warning about liability for labor law violations.
 Thus, the legal regulation of labor relations regarding the supervision and control of compliance with labor legislation must first of all meet European standards and reflect the requirements of current labor legislation. State bodies should strengthen measures to detect undocumented labor relations, illegal employment and be carried out in accordance with the requirements of the Law of Ukraine «On the Basic Principles of State Supervision (Control) in the Field of Economic Activity.» The legal regulation of labor relations in the field of supervision and control of compliance with labor legislation certifies that measures of state influence on the detection of informal labor relations and illegal employment are carried out in the form of inspection visits carried out by labor inspectors of the State Labor and its territorial bodies.

Legal regulation of labor relations in the field of labor protection supervision and control

In the field of labor law, the legal regulation of labor relations in the field of labor protection is investigated, the corresponding measures of supervision and control are characterized, which, in addition to measures for violations of the requirements of labor protection legislation, provide for measures for their prevention and prevention. It is emphasized that state management of labor protection is carried out by the Cabinet of Ministers of Ukraine, the central body of executive power that implements state policy in the field of labor protection, ministries and other central bodies of executive power, the Council of Ministers of the Autonomous Republic of Crimea, local state administrations and local self-government bodies. It is noted that the powers in the field of labor protection of associations, corporations, concerns and other associations are determined by their charters or agreements between the enterprises that formed the association. In order to perform the functions delegated by the association, labor protection services are created in their apparatuses. The theoretical provisions are substantiated and practical recommendations are developed for improving the legal regulation of labor relations in the field of labor protection based on analysis methods and a systemic approach to generalization for evaluating the effectiveness of state management mechanisms in the field of labor protection. In addition, general scientific and empirical methods and tools of the science of labor law, methods of analysis and synthesis, comparison, summary and grouping were used. It was concluded that legal regulation in the field of occupational health and safety is a multilevel and complex functional mechanism, which at all levels of executive power controls and coordinates compliance with occupational health and safety at enterprises, institutions, and organizations regardless of their ownership, types of activity, and branch affiliation. It is emphasized that the existing system of state supervision and control over labor protection in Ukraine needs to be improved and brought into compliance with European standards.

A consensus map for Ladakh’s development as potential geotourism destination: key drivers

PurposeGiven the prevalence of protecting geoheritage tourism sites, Ladakh has enormous potential. However, Ladakh’s potential and developments in its growth as a geotourism destination have received scant consideration. As such, this paper aims to explore Ladakh’s key drivers as a potential geotourism destination through cognitive dissonance and protection motivation theories.Design/methodology/approachThis paper conducted in-depth interviews with 86 geoscientists and tourism professionals to assess Ladakh’s potential as a geotourism destination. This paper used a qualitative approach to congregate four constructs based on the image difference of the consensus map.FindingsBecause of the interviewees’ heterogeneity and uniqueness, meaningful constructs in the consensus were included for each figure and cloud words. This paper concluded that four drivers are the main forces behind geotourism development.Originality/valueThis paper explores the drivers – geotourism services, legislative requirements, experiential geotourism and SPARC (scientific, preservation, aesthetic, recreational, cultural) values – affecting geotourism in Ladakh. It is feasible to lessen the negative effects of overtourism and make sure that Ladakh’s distinctive nature is preserved for future generations by implementing sustainable tourism practices.

Local Self-Governance and State Power in the Russian Federation: In the Search for a Way Out of the Institutional Trap

The subject of the study is the causes of the contradiction that have arisen in the legal and political field of modern Russia, related to the status of the institution of local self-government. On the one hand, local self-government, in fact, acts as a lower level of public administration, both in political practice and in mass consciousness. But legally, its bodies are not part of the system of state power. The author explains this situation by the institutional trap into which the state power has fallen.
 The author sees the reasons for the emergence of this collision between the needs of political practice and legislative requirements in the coincidence of circumstances caused by the struggle of actors during the political confrontation between the legislative and executive powers in October 1993. The lack of socio-economic support, necessary for the full functioning of the institution, made it inevi that in the future that institution would turn into a "lower floor" of the system of state administration, with the simultaneous camouflaging municipal bodies as a non-governmental organization.
 It is shown that throughout the entire subsequent history of local self-government existence attempts were made to resolve this contradiction. The latest attempt was made in the latest version of the Constitution of the Russian Federation by including state and local self-government bodies into the system of unified public power.
 It is noted that the functioning of nominally self-governing, but basically - state bodies at the local level has a number of negative consequences. Organizational and legal ways out of the "institutional trap" are suggested.

Consent of a lawyer's client to the processing of his personal data as part of the exercise of the right to a lawyer's request

This article discusses theoretical and practical issues regarding the possibility of a lawyer obtaining information with limited access, in particular, information that contains the personal data of his client. The position is argued, according to which although the right to request a lawyer is a professional right of a lawyer, at the same time, taking into account the peculiarity of the information requested by him, which contains personal data of another person (confidential information), it is necessary to take into account the requirements of special legislation on the protection of personal data, primarily regarding stating the legal grounds (purpose) and the "convincing” need to obtain them.
 Within the framework of this study, attention is paid to the problematic issues of determining the essence of the lawyer's client's consent to the processing of his personal data through the lens of the lawyer's right to request. It is concluded that the possibility of obtaining information directly related to the lawyer's client and containing his personal data is conditioned by his giving the lawyer the appropriate consent to this.
 The requirements of the law and the position of the self-governing bodies of lawyers regarding the necessity (feasibility) of the lawyer obtaining consent to the processing of his personal data from the client are investigated. Attention is drawn to the fact that based on the absence of clear requirements in the legislation on the protection of personal data regarding the form of the above­mentioned consent, the position of the Bar Council of Ukraine is correct, according to which it should be set out in a separate clause of the contract on the provision of legal assistance, which can also be concluded in electronic form , and further provision of this contract (excerpt from it) is sufficient for obtaining confidential information about the lawyer's client.
 To achieve the goal, the author used research methods that are characteristic primarily of legal science. This research was conducted using, in particular, systemic-structural and dialectical methods of learning legal reality, which provided an opportunity to analyze the essence of the lawyer's right to receive information containing his client's personal data and the need to obtain the latter's consent to their processing.