Special Regime Research Articles

PECULIARITIES OF STATE POLICY FORMATION IN THE FIELD OF SPECIAL REGIMES OF ECONOMIC ACTIVITY

The main purpose is to consider the national experience of changing the specifics of economic activity, the main approaches to the legal regulation of relations in the sphere of economic activity are highlighted in historical retrospect. The article is devoted to the analysis of the procedure of formation and development of the mechanism of state regulation of economic activity in special conditions (preferential principles of economic activity, restrictions on economic activity and mixed legal regimes). Research methodology. Special attention is paid to the possibility of applying the method of legal modeling and introducing a special regime of management in the conditions of martial law. It is emphasized that most countries of the world, including Ukraine, are not ready for "war" and "post-war" economy. There is no adequate economic and legal basis for creating appropriate conditions for economic activity. Important aspects of legal regulation of special economic regimes have been studied. The basic legal documents regulating the principles of state policy in the sphere of economy were analyzed. Different stages of economic development of the country are highlighted. The legal basis of economic activity in the conditions of the martial law regime was studied. The main means of stabilization of the economic system of Ukraine are also indicated. Conclusions. The current stage of development of the Ukrainian economy is characterized by a period of profound transformation of approaches to economic activity. The problem of introducing a system of legal regulation of economic relations is quite acute in the conditions of the urgent need to "restart" the national economic system of Ukraine. It is obvious that there is a need to create effective mechanisms for regulating the creation and functioning of special regimes of economic activity in the context of anti-crisis regulation. Practical implications. Since today there is an urgent need to update the legislation, joint legal and economic research will contribute to the modernization of legislation in this area. Value/originality. The conducted research allows to determine the basic directions of modernization of the system of legal regulation of economic activity.

OVERCOMING CORRUPTION RISKS IN THE ACTIVITIES OF LAW ENFORCEMENT AGENCIES IN THE CONTEXT OF ECONOMIC INTEGRATION

The subject of the study is the conceptual, theoretical, empirical and methodological foundations of overcoming corruption risks in the activities of law enforcement agencies in the conditions of economic integration. Methodology. General and specific methods of knowledge were used in the research process. The dialectical method was used to study the nature of corruption at the legal and economic levels of its manifestation. The analysis created the conditions for a multifaceted study of all the characteristic features of corruption, corruption risk and corruption risk management in the context of economic integration. The synthesis created the conditions for generalising the characteristics of the above categories in the legal and economic fields. The formal legal method allowed to correctly interpret the content of normative legal acts that determine the general, special and local legal regime of corruption risk management in the activities of law enforcement agencies in the conditions of economic integration. The purpose of the article is to identify the economic and legal foundations of corruption as a socio-economic and legal phenomenon, as well as corruption risks and their management in the activities of law enforcement agencies, at a theoretical and empirical level. The results of the study showed that measures to overcome corruption risks in the activities of law enforcement agencies are components of the process of their management, which have the appropriate differentiation, organisational, legal and socio-economic basis. Conclusion. Corruption as a social, economic and legal phenomenon has a number of causes, including political, economic, legal, organisational and socio-psychological. Corruption causes corresponding negative phenomena in the development of the economy both at the national and global, international level. Taking into account the position of international and Ukrainian legislation, the study of the nature of the risk of corruption was conducted, as a result of which the categories of assessment and management of the risk of corruption were distinguished in favour of the latter. The positive results of improving the legal regulation of corruption risk management were noted. Based on the results of the study of the content of corruption risks and the process of their management, proposals for amendments to the Law of Ukraine "On Prevention of Corruption" were made. It was concluded that the phenomenon of overcoming corruption risks in law enforcement bodies represents a system of appropriate measures, which can be divided into the following groups: 1) general; 2) special; 3) local. General measures are defined within the framework of the general provisions of the current international and domestic legislation, which applies to all subjects in the field of anti-corruption legal regulation, in particular to officials of state authorities. Special ones reflect the specifics of such measures within the limits of the respective law enforcement agency, which is reflected in the content of the anti-corruption programme for the respective period. Local ones appear within the framework of the relevant law enforcement body (police), which is mediated by the anti-corruption programme of this particular body.

The Case Against a Special Regime for Intragroup Transactions

Corporate groups with minority shareholders in one or more subsidiaries are common around the world, despite the risks such arrangements pose to those shareholders. Shaping a firm as a web of formally independent, minority-co-owned legal entities facilitates controllers’ diversion of corporate wealth (tunnelling) via intragroup transactions and other non-transactional techniques. While many jurisdictions leave the regulation of intragroup transactions to ordinary remedies against self-dealing, others (mostly in Europe) establish a special regime centred on a relaxation of directors’ fiduciary duties. Under this special regime, subsidiary directors are not liable if they make disadvantageous decisions that are beneficial to other entities within their group, provided that proper compensation is granted (or, according to some proposals, may reasonably be expected to be granted) to the subsidiary. This article conducts a qualitative cost-benefit analysis of the special regime, focusing on the European Model Companies Act’s rules on intragroup transactions. We concede that such rules have the advantage of reducing contracting costs and enhancing managerial flexibility within the corporate group, relative to systems governed by ordinary corporate law rules against unfair self-dealing. However, we also show that those benefits can be expected to be very limited. Furthermore, we show that this special regime substantially reduces minority shareholder protection against tunnelling, by making it much harder for minority shareholders to recover damages from controllers’ unfair self-dealing. Overall, our analysis suggests that, for corporate groups with minority shareholders at the subsidiary level, this regime should be implemented as an opt-in arrangement, if at all. Even in that form, it should be adopted together with adequate protections for shareholders dissenting from the midstream resolution to opt into the regime.

A New Look on Cooperative Identity in the Light of the EU Prospectus Regulation and Blockchain-Based Public Equity Financing

Сooperative identity has distinct features which formed over a century ago. Legislation of many countries recognises the value of traditional cooperatives by providing them with special regulatory regimes, like tax exemptions. These exact features make cooperatives unattractive when it comes to competing with investor-owned companies for public equity capital. The article looks into the traditional cooperatives within the legal framework of raising public equity capital through the offer of blockchain-based tokens (crypto-assets). The analysis focuses on existing non-blockchain EU regulations, the EU Prospectus Regulation specifically. The study looks into the distinct features of the cooperative identity, analyses the specifics of prospectus regulations, and applies the criteria underlying the initial disclosure obligation when making a public offer to sell equity-based blockchain tokens by cooperatives. The article concludes that complying with the traditional cooperative identity allows entities to access public equity financing using crypto-assets without publishing a prospectus under the Prospectus Regulation. This conclusion is only a first step in analysing the cooperative identity changes when membership is offered in transferable blockchain tokens. Blockchain, cooperative principles, Prospectus, public equity, investment, cooperative rebates, ICOs, MiCA, securities, information asymmetry

International Human Rights: A Survey by Cher Weixia Chen & Alison Dundes Renteln

Reviewed by: International Human Rights: A Survey by Cher Weixia Chen & Alison Dundes Renteln Siobhán McInerney-Lankford (bio) Cher Weixia Chen & Alison Dundes Renteln, International Human Rights: A Survey (Cambridge University Press 2022), ISBN 9781108484865, 590 pages. The term “tour de force” is overused, but in the case of Chen and Renteln’s International Human Rights: A Survey, it is an entirely appropriate description of the work. The book delivers on its title: it provides an incisive and thoroughly modern account of international human rights today. It is an impressive work in both its breadth and depth, charting the outer boundaries of international human rights with respect to both what is covered, how it is enforced, and the manner in which it is studied. It offers a comprehensive resource on all aspects of the international human rights framework, covering substantive, procedural, and cultural perspectives. It is remarkable both in the detail and analytical rigor it brings to the subject, tackling the normative architecture, the contextual dimensions, and the cultural complexities and controversies, as well as a thoroughgoing analysis of the institutions, processes, and actors whose purpose is to uphold and enforce human rights law. The Survey draws from a broad range of regional contexts and considers legal provisions and practice at the international, regional, domestic, and local levels. Although clearly motivated by a deep commitment to human rights, Chen and Renteln’s work doesn’t read as pure advocacy. It is written in a sophisticated yet accessible style and handles controversial issues with sensitivity and subtlety. It maintains a tone that is critical while remaining balanced and steadfastly hopeful. In terms of methodological approach, it goes beyond the standard legal analysis of human rights, to embrace perspectives from other disciplines, including moral philosophy, history, anthropology, and sociology. While clearly rooted in the normative foundations of international human rights and providing a thorough analysis of international human rights law, it adopts a confident interdisciplinary approach. This is particularly welcome since human rights legal scholarship has [End Page 342] been critiqued for being insufficiently concerned with methodology, metrics, and impacts. The Survey appears at a crucial time when the COVID-19 pandemic has created new and compounded vulnerabilities for many groups and when the international rule of law—upon which human rights depends—is under sustained threat, particularly with the ongoing war in Ukraine. In these respects, it both captures the Zeitgeist of international human rights, reflecting on its most profound challenges, as well as its most important contributions. A unique feature of international human rights law as a special regime of public international law is that it introduces legal obligations that operate both horizontally (between states parties) and vertically (between the state party and its citizens). That vertical application introduces a particular type of legal accountability between states parties as duty-bearers and citizens as rights-holders. That feature permits international scrutiny of the behavior of states towards their citizens and of the relationship between a sovereign and its subjects; this forms the foundation of international human rights accountability. The quest for that accountability pervades Chen and Renteln’s work, which underscores the central importance of human rights accountability of all actors: states, non-state actors, international organizations, and private sector actors. It also describes the diversity of issues subject to human rights accountability today and the increasingly varied constituencies that now claim their rights and demand respect and protection. Human rights accountability requires the mediation of a perennial tension between the principles of sovereignty and territorial integrity on the one hand, and the respect, protection, promotion, and fulfillment of human rights on the other. This is a recurring theme that the book addresses effectively through its conceptual and substantive chapters. In addition to tackling some of today’s most contentious human rights issues such as racism, abortion and reproductive rights, female genital mutilation, and head coverings and honor killings, the Survey takes on broader challenges facing international human rights law, including those related to ethics, culture, and politics, as well as interpretative and enforcement challenges. The Survey begins with an analysis of the philosophical foundations of international human rights law (IHRL), analyzing the historical background, political traditions, and normative...

Concept of formation of new special legal regimes (mechanisms) of management

The paper defines the elements and the concept of the formation of new special legal regimes (mechanisms) of management in local territories, which is a set of elements and the logic of substantiating the need to introduce new special legal regimes (mechanisms) of management in local territories. It was revealed that the emergence of potentially dangerous territories in Ukraine (territories along the borders with the Russian Federation and Belarus) involves the use of economic and legal mechanisms for regulating the development of destroyed/depressed territories by introducing an encouraging-restrictive management regime and applying incentives/restrictions for territorial communities and economic entities. The red lines in territorial administration that cannot be crossed in order to effectively restore the destroyed territories of Ukraine have been marked. There are three types of special legal regimes (mechanisms) of management: incentive-restrictive special legal regime (mechanism) of management on the use of incentives/restrictions for territorial communities and economic entities; special incentive legal regime (mechanism) of management for the use of incentives for territorial communities and business entities; restrictive special legal regime (mechanism) of management on the use of restrictions for territorial communities and business entities. The tasks, key indicators and goals of monitoring the results of the introduction of special legal regimes (mechanisms) of management have been established. To monitor the results of the operation of special legal regimes (mechanisms) of management, key indicators are grouped by vectors: development, security, responsibility. But the main indicators should be reflected in the development strategies of territorial communities and their implementation plans, which should be updated due to the war, taking into account the losses.

Nigeria-Sao Tome and Principe Joint Development of Petroleum and Other Resources

1. Nigeria and Sao Tome and Principe are located in the Gulf of Guinea which is one of the most prolific oil and gas areas in the world. The two States have overlapping maritime boundary claims. Sao Tome and Principe has formally claimed archipelagic State status, and it, therefore, has drawn archipelagic baselines in accordance with Article 47 of the United Nations Convention on the Law of the Sea (hereinafter “UNCLOS”) and declared its Exclusive Economic Zone (hereinafter “EEZ”) of 200 nautical miles, but the northwestern part of this overlapped considerably with Nigeria’s claimed EEZ. After maritime boundary negotiations failed in 1998,1 the two States signed the joint development agreement. 2. The Treaty between the Federal Republic of Nigeria and the Democratic Republic of Sao Tome and Principe on the Joint Development of Petroleum and Other Resources, in respect of Areas of the Exclusive Economic Zone of the two States (hereinafter “Treaty”) was concluded on 21 February 2001 and entered into force on 16 January 2003. The Treaty establishes the joint development regime between the two States, which is composed of three parts: the Treaty itself, an Appendix entitled Special Regime Area (hereinafter “SRA”), and a Memorandum of Understanding (MOU).

Public Procurement in Serbia as the Special Regime of Contract Law

The administrative and civil jurisprudence in Serbia and comparative legal systems do not concur on the nature of public procurement. While the literature on administrative law posits this emerging body of law into the public administrative law, many scholars of civil law in continental law systems subsume it under traditional law of obligations. This essay examines undefined systemic connections of the Public Procurement Act (PPA) with the law of obligations in the legal system of the Republic of Serbia. It suggests that the PPA norms, although do not explicitly refer to it, belong to a new special regime of contract law, which defining trait is the public personality of a procurement entity as one of the contracting parties. Therefore, it is proposed to consider rules of administrative decision-making on the contract awarding and its execution to be a new special regime of the contract law. Also, it is proposed to limit the superior position of the procurement entity in this relationship, for the sake of the preservation of basic civil law values.

Special regime for the recognition of decisions on financial penalties: complex analysis

The 'smoldering effect' of integration has inevitably resulted in widening the scope of matters in which the Member States of the European Union cooperate with each other. One such area is also the area of criminal matters, including the matter of mutual recognition on financial penalties. The aim of the article is systematically describe the specific regime for the recognition and enforcement of decisions on financial penalties under Council Framework Decision 2005/214/JHA. To this end, we analyze historical bases for an adoption of the regime on the territory of the European Communities; the current legal framework of the special regime at European Union level; the purpose and scope of Council Framework Decision 2005/214/JHA; the nature of the special regime; the transposed measure in the Slovak Republic and the nature of the decisions issued under Council Framework Decision 2005/214/JHA in terms of their extraterritorial effects. In particular, we performed textual analyses of relevant laws, legal literature and case-law of CJEU and ECtHR. Based on the synthesis of knowledge, the prospects for evolution of the special regime are assessed in conclusion.

Feeling the Revolution: The Emotional Regime of Russian Empire’s Penitentiaries in the Development of Protest Communication

This article examines the problem of the special emotional regime of hard labour prisons in the Russian Empire in the early twentieth century in the context of the social construction of emotions characteristic of a revolutionary community. The paper aims to identify the determinants of the success of the revolutionary movement in the events of 1917. The author focuses on the mechanisms of communication of political prisoners and the role of the emotional component in the formation of a stable system of social interaction in a revolutionary environment. Employing the methodology of the history of emotions and comparative analysis, the author studies both previously known historical sources (letters of F. E. Dzerzhinsky) and archival materials (perlustration of letters from prisoners of the Smolensk convict prison) which have not been studied before. The article demonstrates how the special conditions of imprisonment shaped the emotional regime of hard labour prisons and contributed to the formation of a revolutionary community. With classical communication mechanisms limited, prisoners developed alternative means of communication. Also, the author pays special attention to the peculiarities of the written language of political prisoners and its evolution in conditions of hard labour and interaction with the criminal environment. The main results of the study are related to the term “emotional code” as a characteristic communication mechanism (“friend or foe” system) within a revolutionary community. In the context of the social processes of the beginning of the century, the opposition to the growing social melancholy on the part of the revolutionary community stands out. It was not only able to build communication mechanisms that were reliable and closed to external analysis based on similar emotional patterns but also used emotional constructions for agitation and propaganda in the public environment. Specific images of the future and the positive emotions associated with it have become a constructive alternative to the negative phenomena that prevail in the public consciousness during the last years of the empire’s existence. The main “weapon” of the revolutionary community in 1917, along with propaganda, was empathy, highly developed emotional intelligence, and the ability to accurately capture the emotions of one’s surroundings. The article concludes that labour prisons were “laboratories of emotions” which played a significant role in the crystallisation of the revolutionary community and the formation of its mobilisation potential.

The European Union's sanctions regime against Russian science

Unprecedented unilateral restrictive measures against Russia's participation in international scientific and technical cooperation (scientific sanctions) have become an integral part of the modern European sanctions policy. The subject of the article is the EU sanctions regime against Russian science, which implements an appropriate policy aimed at ending the participation of Russian scientific institutions and organizations in projects implemented within the framework of EU scientific programs. The purpose of the article is to reveal the content and model of the EU sanctions regime against Russian science. The hypothesis of the study is the position that the model of the sectoral sanctions regime under consideration combines general and specific points. The article argues that the specified sectoral sanctions regime of the EU is autonomous in nature and does not represent something derived from scientific sanctions imposed by member States. General scientific methods of analysis and synthesis, abstraction and generalization were used. This made it possible to move from diverse empirical data to theoretical generalizations about the nature and model of the EU sanctions regime against Russian science. In addition, historical and comparative approaches were used, as well as a modeling method. The article substantiates the conclusion about the contradictory nature of the value and legal foundations of this regime, which is reflected in the lack of unity of views of European expert circles regarding the degree of rupture of scientific ties with Russia. The author substantiates that the massive and, by historical standards, sudden introduction of scientific sanctions in 2022, forming a special sanctions regime, is not the result of certain difficulties that occurred earlier in Russian-European scientific cooperation. On the contrary, it is a systematically motivated destruction of the bridges of scientific diplomacy created after the Cold War. A negative consequence of the functioning of this regime was a decrease in the degree of internationalization of Russian science and its ability to contribute not only to solving applied problems of national socio-economic development, but also to solving global problems of our time. The novelty of the study lies in the fact that for the first time in the scientific literature, structural subsystems of the EU scientific sanctions regime are identified, as well as their additional identification features are characterized.

Sugar industry of the Republic of Kazakhstan: tax preferences and potential opportunities

Aim – stimulating factors for expanding the activities of sugar beet complex based on the development of a model of tax preferences are considered. Methods – generalizations, analysis and synthesis, comparison of the necessary set of preferential instruments. Results – the problematic aspects of sugar production based on the Descartes square are shown, the need for a qualitative revision of the preferential tax line to stimulate economic entities in sugar industry is proved. A system of tax breaks is proposed, taxes are presented, causal relationships are worked out, and the degree of their influence is substantiated. Conclusions incentives for enterprises based on the proposed mechanism for providing benefits in the taxation system will significantly affect the increase in their activity. A comprehensive plan for the development of sugar industry in the Republic of Kazakhstan for 2022-2026 and special tax regime together will achieve an increase in macroeconomic indicators of beet sugar production, increase the competitiveness of products, stabilize food security, activate the risk management system in the activities of business structures, increase budget revenues, will ultimately increase the intensification of agriculture in the republic as a whole. The authors note that the issue of expanding the scale of sugar industry due to high import dependence is relevant. Supplying the population of the country with sugar, mainly from domestic raw materials, is a state task that allows solving the problem of rational use of natural resources and supply of necessary components for food industry. The level of filling of local budgets depends on the stable operation of sugar factories, which makes it possible to maintain the infrastructure of settlements and maintain socia l stability in beet-growing regions. The qualitative side of beet cultivation in recent years has somewhat improved in terms of yield and planting density as a result of the use of modern equipment and technologies.

Public official as a victim of criminal assault: comparative approach

This research paper aims to analyze criminal liability for assaulting law enforcement agents in different jurisdictions. A comparative approach is used to examine relevant criminal law provisions of several countries, including the United States, England, Germany, Canada, and Ukraine. The methodology combines statistical methods and comparative research to provide a detailed and comprehensive analysis. The most important findings indicate that some countries protect both public officials and law enforcement agents from illegal attacks, while others have a special liability regime for assaulting or threatening police officers only. In particular, it is argued that the Ukrainian approach is more balanced compared to other jurisdictions. Overall, the document provides a complete and detailed insight into criminal liability for assaulting law enforcement agents in various parts of the world.

Challenges to Customs Imposed by the New European Union Value-Added Tax Rules on Cross-Border E-Commerce – the Case of Bulgaria

From 1 July 2021, new rules for value-added tax (VAT) on imports of postal and courier items entered into force in the member states of the European Union (EU). With the changes in the tax legislation of the member states, two thresholds for VAT taxation of postal and courier items from third countries have been introduced: the first for goods less than or equal to EUR150 and the second for goods above EUR150. These goods are subject to distance sale (i.e. internet sales to individuals in the EU) and are with a natural person. Three types of customs clearance are now possible for shipments in the first threshold — a standard declaration procedure, a special regime for declaration with deferred payment of import tax, and an Import One-Stop-Shop scheme (IOSS). These options greatly facilitate both importers and customs authorities, but at the same time, they create some new challenges for customs authorities, which need to be addressed. The customs formalities currently in force do not sufficiently cover the risks of fraud and error, as full physical control of these consignments is not possible. The Republic of Bulgaria is a relatively small market in the global online trade of low-value shipments, but the application of the new regulations shows certain trends in the processing of these shipments.

Public control over the relocation of strategic objects of state ownership

The relevance of the chosen study subject is due to the fact that the full-scale invasion of the Russian Federation in Ukraine caused the need to move enterprises, especially strategic objects of state ownership, from the zone of active military operations to safer regions. Therefore, there is a need to make adjustments to the field of public control over objects of strategic importance for the economy, security, and life of the country in a difficult time for it. The purpose of the study is to determine the state of public control as a regulation of the relocation process in the legal context of regulatory support and suggest improving state regulation, considering the existing norms of national legislation, regulatory acts, and programmes. In the process of writing the study, general scientific and special methods were used, such as: analysis and synthesis, deduction and induction, formalisation, formal legal, comparative legal, and the method of legal modelling. As a result of the study, the legal regulation of public control of relocated strategic objects in the system of existing relocation procedures is analysed. Doctrinal and legislative approaches to the interpretation of control, public control, strategic enterprises, and relocation itself are described. Features of international support for the relocation of Ukrainian enterprises to safer regions are considered. The main methods of optimising the relocation process have been identified, emphasizing the necessity to legislatively define the process itself and the related concepts. Additionally, the regulatory framework for public control over strategic enterprises has been elaborated upon. The necessity to establish a special legal regime for public control over relocation is justified. The practical value of the results obtained lies in the fact that they can be used in the development of new regulatory legal acts that will determine the proper legal mechanism in one codified act on the relocation of businesses from non-safe territories.

Anthropogenic factors as determinants of deformation and damage of a bridge structure founded on clayed ground – a case study

Bridges are often built in complex geological-engineering conditions, on difficult soils, landslide areas or within the range of negative mining influences. These objects are classified as geotechnical category II or III and a ground investigation documentation or geotechnical design should be carried out for them. The correct investigation of the soil, design, and execution in accordance with technical knowledge, the art of construction and the Building Code are a guarantee of the safety of the facility. However, very often it is the complexity of the geological structure, concentrated vertical and horizontal loads transferred by the supports to the soil that make it necessary to use deep foundations, special methods of soil reinforcement and imposing a special technological regime during the execution of construction works. The paper pays attention to anthropogenic and natural factors, as well as those that are the consequence of inappropriate human actions at the design or execution stage. Particular attention is paid to errors in the soil analysis and execution of construction works. An example of such errors analysis is presented in relation to the implementation of a bridge structure.

Anti-Sanction Regulation of the Banking Services Market and Anti-Crisis Legal Regime of Banking Activities

The article attempts to correlate the anti-sanction regulation of the banking services market and the anti-crisis legal regime of banking. The author distinguishes between the sanctions regime and the anti-sanction legal regime that frames the anti-sanction regulation of the relevant market and is part of its anti-crisis regulation. The article substantiates that the antisanctions legal regime does not include means of counter-sanctions, since the latter do not aim to mitigate the sanctions regime for the relevant market, but are retaliatory restrictive measures that often also negatively affect the activities of national market participants. Therefore, the author distinguishes between the sanctions legal regime and the counter-sanctions legal regime, coming to the conclusion that the legislator is inconsistent in this matter. The article concludes that the anti-crisis regulation of the banking services market can also be considered as an anti-crisis legal regime of banking activity, an integral part of which is also an anti-sanction legal regime or anti-sanction regulation, the means of which are aimed at overcoming the consequences of the sanctions regime. At the same time, unlike the sanctions regime or the counter-sanction regime, which are a special or extraordinary regime, the anti-sanction regime is a special legal regime, since it is only a type of anti-crisis regulation of the relevant market.

Digital Innovation in Language Teaching—Analysis of the Digital Competence of Teachers according to the DigCompEdu Framework

The utilization of technology in the process of teaching and learning, as well as the influence of the COVID-19 crisis on education, are widely recognized and interconnected factors. This investigation is primarily focused on a group of formal education teachers who have received little attention to date, teachers from Official Language Schools, which are a part of the Special Regime Education system of Andalucía, a southern region of Spain, which provides foreign language education. Specifically, we aim to assess their level of digital proficiency in relation to their experience and use of information and communication technology (ICT) in the classroom. We also analyze how the March 2020 lockdown impacted their confidence levels in utilizing ICT in their teaching practices. One hundred and four teachers took part in the study and answered the DigCompEdu check-in questionnaire. The findings indicate that teachers’ overall self-assessment of their digital competence is low, with particular attention needed in the least developed areas, which is the facilitation of digital proficiency to students. Additionally, there are noteworthy differences in the variables of ICT experience and confidence. For example, the amount of time spent utilizing ICT in teaching does not necessarily correlate with teaching proficiency. Based on these results, we discuss potential strategies for enhancing digital competence in this educational group and propose some curriculum content for teacher training in digital competence.

Certain aspects of improving the participation in tax legal relations of an individual who conducts independent professional activity based on the analysis of the EU experience

The article is devoted to researching the content of the concept of "independent professional activity" in the context of tax legal relations.
 The work carried out a comprehensive scientific study on the issues of determining the specifics of the tax-legal status of natural persons engaged in independent professional activity, the specifics of the specified category of persons fulfilling their constitutional obligation to pay taxes and fees, the mechanisms of participation of such persons in ensuring the taxation of other subjects , as well as in the development of recommendations for the improvement of regulatory and legal regulation of the tax-legal status of individuals engaged in independent professional activity, in particular, through the introduction of a special tax regime.
 Tax legal relations are always secondary, because they are generated, for example, by civil or labor legal relations. Such relations also include legal relations arising in the course of independent professional activity. The regulation of liberal professions in foreign countries, where this social institution has developed, differs in diversity related to national characteristics, while the regulation is based on fairly similar principles.
 Despite the lively scientific interest in the taxation of individuals, including the self-employed, the actual issue of the tax-legal status of individuals engaged in independent professional activity remains insufficiently researched. In particular, the existing studies either touch on certain aspects of the taxation of natural persons, or are conducted on the basis of legislative acts that have lost their validity as of today.
 All this led to the need to generalize the previously obtained developments and build on their basis the theoretical basis for determining the tax-legal status of individuals engaged in independent professional activity.

Gravitational spin-orbit Hamiltonian at NNNLO in the post-Newtonian framework

We present the result of the spin-orbit interaction Hamiltonian for binary systems of rotating compact objects with generic spins, up to N3LO corrections within the post-Newtonian expansion. The calculation is performed by employing the effective field theory diagrammatic approach, and it involves Feynman integrals up to three loops, evaluated within the dimensional regularization scheme. We apply canonical transformations to eliminate the non-physical divergences and spurious logarithmic behaviours of the Hamiltonian, and use the latter to derive the gauge-invariant binding energy and the scattering angle, in special kinematic regimes.