The dissertation reveals the content of private legal relations in the field of granting grants, in particular in the aspect of contractual regulation of provision of grants with the participation of a foreign element
In the introduction, the author substantiates the choice of the research topic, its purpose, task, subject and object, the methodology used, and scientific novelty. Information on the approbation of the research results, the structure and the scope of the thesis are specified.
Chapter 1 Private law characteristics of the grant and its role in meeting the needs of civil society institutions and the state consist of three sub-chapters. Sub-chapter 1.1 analyzes the definition of the term grant. In particular, the legislator defines this term in the legal acts.
Such common features characterize the listed definitions of a grant as gratuitousness, irrevocableness, and targeted focus for implementing a project. However, regarding the subject of the grant, the legislator does not give an unambiguous definition.
It is stated that gratuitousness and target orientation are the common features of a grant and a donation. The sub-chapter pays particular attention to the concept of a grant and its correlation to international technical assistance.
In sub-chapter 1.2. it is stated, that effective resistance to the military invasion of russia on the territory of Ukraine would not have been possible without the activities of charitable organizations
The subsection also analyzes certain types of charitable activities, among them – the provision of a charitable grant.
In sub-сhapter 1.3. the impact of grants on the ability of the state and its institutions to resist a full-scale invasion is considered.
The sub-chapter discusses the main legislative changes related to the activities of civil society institutions. Since the beginning of the full-scale invasion, these organizations could not ensure their usual activities, particularly concerning accounting, amending the charter, etc
Сhapter 2 Contractual relations for provision a grant of two subdivisions. Sub-chapter 2.1 states that grants can be provided by legal entities (including foreign), the state, and a territorial community. In turn, the participation of individuals as grant providers is extremely rare. The special features of a grant as a subject of relations require significant organizational resources, in particular, the organization of control over its use and the timely implementation of the project. Grant recipients can be the state of Ukraine, within the framework of international technical assistance projects, individuals, entrepreneurs, legal entities, and territorial communities.
In sub-chapter 2.2 special attention is paid to the analysis of the donation agreement and the grant agreement. It is noted that the grant agreement is a kind of donation agreement, the main provisions of which are enshrined in the Civil Code of Ukraine.
Special attention in the the sub-chapter is paid to the definition of the rights and obligations of the parties in the grant agreement.
Chapter 3 Peculiarities of private law relations with a foreign grant-making element consists of three subsections. In sub-chapter 3.1 it is stated, that Ukrainian legislation on international private law is gradually being improved. Ukraine’s participation in intergovernmental organizations allows expanding the tools for applying the norms of private international law.
Sub-chapter 3.2. is divided to the analyses of cross-border civil liability. The issue of liability and resolution of disputes with a foreign element is complicated by the need to choose the jurisdiction under which the dispute will be considered. This, in turn, can lead to costly litigation, as each party may seek a solution in the most favorable jurisdiction.
Sub-chapter 3.3 states that the tax incentives introduced in their countries play an important role in building sustainable relationships with foreign grant providers (legal entities and individuals). The subsection discusses possible existing solutions for the provision of benefits in the framework of cross-border grant-making activities and their possibility of application concerning the provision of foreign grants to civil society institutions in Ukraine.
