To Örebro University

This chapter examines problematic issues concerning the application of EU law and the law of EU Member States in Ukraine and the law of Ukraine in EU Member States. The full-scale invasion of Ukraine by the Russian Federation has had many unprecedented consequences, including the migration of Ukrainian population to EU countries on an unprecedented scale. From the perspective of private international law, it is a matter of time before such migration will give rise to legal situations with a foreign element within the meaning of private international law, and the relevant rules will need to be applied. In recent years, the number of cases involving a foreign element has increased significantly in the judicial and notarial practice of Ukraine. This raises a number of questions that are classic for private international law: which court/notary has jurisdiction to hear the case? Which law is applicable in a specific situation? How are court decisions and authentic instruments originating in Ukraine or an EU country recognised and enforced? In addition, this chapter examines the existing provisions of Ukrainian law that provide preliminary answers to these questions, EU regulations and the case law of the Court of Justice of the European Union.

The chapter examines the process of integrating LegalTech and AI into the activities of the Ukrainian notariat in the context of digital transformation, war and post-war reconstruction. The author proves that the integration of LegalTech and AI into the activities of the Ukrainian notariat does not pose a threat to the traditional role of the notary, but, on the contrary, strengthens its function as a guarantor of legal certainty, authenticity and non-contentious justice. Based on a comparative analysis of the experience of Brazil, Mexico, Canada and Estonia, the author identifies models of electronic notaries that may be relevant to Ukrainian realities. The author also examines legislative initiatives in Ukraine, in particular the draft Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine on Improving the Regulation of Notarial Activities". The author emphasises the importance of ensuring cybersecurity, preserving notarial secrecy, regulatory definition of the boundaries of responsibility of notaries and technology providers, and the need to improve the digital literacy of notaries. The article emphasises that the Ukrainian experience is unique, since the digitalisation of the notariat sphere is taking place in the context of war, which requires a cautious and adaptive approach to the introduction of innovations to ensure sustainable economic circulation.

The study focuses on the issues of using foreign powers of attorney to dispose of immovable property located in in Ukraine. The unprecedented scale of migration of the Ukrainian population to European countries caused by the full-scale invasion of Ukraine by the Russian Federation continues to provoke legal issues that require research and answers. Among them is the issue of disposal of immovable property located in Ukraine on the basis of foreign powers of attorney.

The article addresses the following issues: the law of which country such a power of attorney must comply with; whether it must be created in the form of an authentic instrument; and whether certification of the authenticity of the signature on such a power of attorney is sufficient. As one of the possible examples, the article considers the situation of a power of attorney issued by a Polish notary for disposal of immovable property located in Ukraine. It is concluded that such a power of attorney must be authenticated, i.e., drawn up in the form of a ‘notarial act’ under Polish law, which is equivalent to a notarial authentication under Ukrainian law.

The article pays special attention to the concept of an ‘authentic instrument,’ which is analogous in its characteristics to a document authenticated by a notary under Ukrainian law. An authentic instrument is a document issued by a public authority; this authenticity should relate to the content of the instrument and not only, for example, the signature; the instrument has to be enforceable in itself in the state in which it originates.

The study draws attention to the fact that the law to which a foreign power of attorney must comply depends the interpretation of the provisions of the Law of Ukraine ‘On Private International Law.’ Depending on the strategy interpretation of these provisions, a power of attorney from a country where the concept of an authentic instrument is not used (Sweden, Ireland, Denmark, Cyprus, Finland) may be either recognised or not recognised in Ukraine as legally sufficient ground to dispose someone’s immovable property.

Attention is also paid to the legal consequences of using a foreign power of attorney, which, in accordance with the provisions of a bilateral international agreement between Ukraine and a third country, must comply with the law of Ukraine, but is not authenticated. Such a power of attorney is void pursuant to Article 219 of the Civil Code of Ukraine, but its voidance does not directly result in the invalidity or nullity of the agreement concluded on the basis of the void power of attorney.

This study examines the phenomenon of the rivalry (competition) between legal principles and its impact on the rule of law in a state during armed conflict. For this purpose, the Ukrainian experience was investigated as a case due to the war in Ukraine, which was provoked by the aggression of the Russian Federation in 2022. The research scrutinises different legal acts that were adopted during the wartime in Ukraine and the responses to them by the authorities that are allowed to apply law. The author proceeds from the assumption that behind each legal norm, in its foundation, there is a principle of law or a set of them that manifest themselves through legal norms when they are applied in a specific situation. Each principle of law is formulated as an absolute, and each of them tends to its own self-absolutization.The only restraint on the self-absolutization of a principle is another principle of law. The study shows the difficulties and consequences of rivalry between legal principles. The situation of the rivalry between legal principles can be identified only in the process of the application of law and is characterised by the circumstances that lead to the necessity of choosing which principle of law should be upheld in a certain situation. This situation must be prevented by the inspection of the preconditions to it in law and the practice of the application of law. The rule of law in a state is negatively affected by the rivalry between legal principles. The paper also highlights the problems that agencies authorised to apply the law face in cases of rivalry between legal principles and a lack of statutes’ or courts’ clarifications in this regard. Therefore, a concrete mechanism for balancing the principles of law in the situation of their rivalry must be practically implemented.

The article discusses the challenges and modifications in accounting and financial reporting in Ukraine, especially in light of the ongoing war and digitalization. The article highlights the difficulties of studying this topic due to the abnormal state of affairs caused by the conflict and the associated issues arising from the harmonisation of Ukrainian law with EU standards.

The article provides a historical context for Ukraine’s economic and legislative conditions, with a focus on the impact of the conflict and digital transformation initiatives. It mentions a number of legal acts implemented for digital transformation, such as the Concept for the Development of Ukraine’s Digital Economy and Society in 2018–2020 and the Memorandum of Understanding for the Development and Implementation of the Financial Reporting System.

“What is the current state of accounting and financial reporting legislation in Ukraine?” The research employs the legal-dogmatic method, analysing the current positive law as stated in written and unwritten European or (inter) national rules, principles, concepts, doctrines, case law, and annotations to the literature.

The article discusses in more depth the state regulation of accounting and financial reporting in Ukraine, as well as the responsibilities of various government agencies such as the Ministry of Finance of Ukraine, the National Bank of Ukraine, and the State Treasury Service of Ukraine. In addition, it addresses the current accounting and financial reporting laws in Ukraine, including the application of International Financial Reporting Standards (IFRS) and the categorization of companies according to their size and financial indicators.

The article concludes with a comprehensive overview of the accounting and financial reporting environment in Ukraine, highlighting the challenges posed by the conflict and the ongoing digitalisation efforts.

Commentary of the Civil code of Ukraine on testate succession is provided and analyzed from the practical point of view.

Commentary of the Civil code of Ukraine on intestate succession is provided and analyzed from the practical point of view.

Commentary of the Civil code of Ukraine on the performance of the right to inherit is provided and analyzed from the practical point of view.

Commentary of the Civil code of Ukraine on the legalisation of the inheritance right is provided and analyzed from the practical point of view.