Zagyney Zoya. Notification of significant changes in the property state as additional measures of financial control in accordance with the Law of Ukraine “On prevention of corruption”
In the article, the doctrinal interpretation of the provisions of Part 2 of Article 52 of the Law of Ukraine «On the Prevention of Corruption» in the context of reporting by the entity of a declaration of material changes in the property state was implemented.
The content of the concepts «income generation», «property acquisition», «material changes in the property state» is defined. In particular, it was concluded that a substantial change in the property status of a reporting entity exists if, at a particular moment in the receipt of income or the acquisition of property in the amounts specified in the anticorruption legislation of Ukraine, the property status of the subject of the declaration has changed qualitatively. It is concluded that despite the synonym of the words «significant» and «substantially» in the Ukrainian language, we still believe that in Part 2 of Art. 52 of the Law of Ukraine «On the Prevention of Corruption» it is advisable to speak about a significant change in the property status of the subject of declaration, since the word «substantially» refers to the size of the changes or comparisons, that is, the quantitative indicators.
The disputed issues of cases when the subject of declaration should inform the National Agency for the Prevention of Corruption of significant changes in the property state are considered. It is concluded that the obligation to report significant changes in the property status of the relevant person has a personal character, since it relates only to the subject of the declaration. It is proved that in order to establish the obligation of the subject of the declaration to report significant changes in the property status, account should be taken of the received, and not accrued income. Additional arguments are provided that the subject of the declaration should notify the National Agency for the Prevention of Corruption in writing if the wage is received in excess of 50 living wages rather than its total monthly amount. The same applies to the payment of one-time arrears, which exceeds 50 subsistence minimum. As a general rule, the moment of the occurrence of the right of ownership to the subject of financial leasing is the payment by the lessee to the lessee by the total amount specified in the contract. Therefore, it is precisely this point to be considered a legal fact in the presence of which the subject of the declaration is obliged to notify the National Agency for the Prevention of Corruption in writing about significant changes in the property status (provided that the value of the subject of the leasing agreement exceeds 50 subsistence minimum, established for able-bodied persons on January 1 of the respective year).
Key words: financial control, property status, significant change, notification, income, property acquisition, leasing.