THE PROBLEM OF DETERMINING THE LEGALITY OF INCOME SOURCES ARISES WHEN APPLYING THE PROCEDURE TO OF RECOGNITION OF UNEXPLAINED ASSETS

Abstract

This article examines the problem of determining the legality of sources of income and the origin of assets acquired before 28.11.2019 when applying the procedure for recognizing of unexplained assets. Civil confiscation has been implemented in Ukraine due to the procedure of recogniz-ing assets as unfounded. A necessary condition for the recognition of assets as unsubstanti-ated is the actual acquisition of ownership, and not just the legal one. This article examines the issue of determining the legality of sources of income and the origin of assets acquired before 28.11.2019 in the context of the application of the proce-dure for recognizing assets as unjustified. The author draws attention to the need to verify the legality of the origin of such assets, even if they are not subject to confiscation according to current legislation. He refers to the decision of the European Court of Human Rights, which states that the requirement of legality can be used to control the use of property and ensure the public interest. It is also mentioned that the legal basis for demanding the establishment of the legality of income and the legality of the sources of their origin, acquired or received before 28.11.2019, is that the requirement for the legality of the sources of income of civil servants has been in effect in Ukraine constantly and independently of the provisions of the law re-garding the recovery of unjustified assets. The article also describes that in the sense of Chapter 12 of the Civil Code of Ukraine, in the event that the source of income is assets acquired before 28.11.2019, such assets should be considered a potential source of income, and their legality of origin should also be checked when determining the amount of legal income. The article states that unsubstantiated assets that were acquired before 28.12.2019, alt-hough they are not subject to collection in state income, their legality and legitimacy must be confirmed. The author concludes that unexplained assets acquired before 28.12.2019 can-not a priori be considered a legitimate source of income without confirmation of the legality of their acquisition.