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ubJ70Yn9zd29OzauXKE+4xWai+oeHmqVNjev5s6dL4+rhp5en/LmWZMl8oACAoz+qgbNu6dXFzc0HAZX66dGkIYeXjjxc+a7Esk7lh4sS4T9CfDh16e/fuY57EWN/QEJ/WPX/evDPYlIISABCUQyko42MS39m3b94DD8TlOGWZzOw5c0aPHj0wMPB2V1cI4QsXXnh5aWncbzKXy7380kvJiu9UKvXkU08NHz48acpFzc3XVlcLSgBAUJ4XQZlKpf7lmWf27t173+zZ8a/unTXrexMmbNyw4eXNm49/Ok4qlbpx8uSbp0793Oc+t629PfmQlhUrRo0alTTl0+vWpdNpQQkACMpzNigfnDs3lt+GF17o/6//uquxMRx9DHcIIYnLU5hSV3fPzJmHDh266847Y3c+2dqauuiiqTfdFD/qufXrP/ZeQoISABCUZ3VQZrPZ6dOmhRDmNzV9u6Zmxt139/b0xJnr/fv3JzVZlsnceuutZZlM6qKL4v5Bg4OD2ffee27dungnZRyYHDZsWPOiRbs6O+Mn/PvvfregqSl++MfeSEhQAgAf1d+5BJ+mn7e2hhAqq6pqx4/f1t4eV3kveeSRDz74IKnJ+U1NP1269OJ0evv27c2LFl1fW3t9be2yRx/t7emZN3/+k62tqVSqv79/+rRp+/fvX/iTn8QfH5w799rq6vqGhhDCxacx5Q0A8FEZoTwDPuQIZS6Xi7PST7a2pi+5ZNLEieHo0uy7GhuTocoQQjKXfYxUKnXPjBlVY8YUTnYXX3BBHPWMd08ODg4WFxd/7N/FCCUA8FEZofz0vNreHqOwLJPZuGFDPHnz1KltW7fGocp7ZsworMmyTGZZS8vT69bNb2pKpVIhhLiN+crHH29ZsSKe+eWWLel0elFz87KWlrgW53RqEgBAUJ7VfrllSwjhxsmTQwgvb94cQqiprS0uLl69alU4Og++8vHHY03WNzQ82do6evToEELVmDHrn39+WUtL3A69va3t7a6u59avn1JXd9v06SGEa6urKyoqXGEA4H+ERy9+SgYHB+Mw5JcuvTSbzcZqrK6uTo7rGxoGBwfjmpspdXU3Tpq0Yvny5DHfcRXOqieeiNsDXZxOFxUV3TtrlgsLAAjK88XAwEA8uDidPnjwYDy+qqIi7l4eQigvL1/37LPx+I7Gxvio7uTt/f39s++9d/3zz/906dJcLheXfgMACMrzSBKOI0eOTI7T6fTzGzaEECqrqoqKiuI8eBx3LNweaPDw4d6enm+MGxffpSYBAEFJCCHEGyLjyOWECRNyuVyc+/5/r78e77YMIfT39z+0YMGTra3xxSGEfD6/rb399P/1b9fUfOzNzwEABOX/gKuOWzQTb6mMOjo64tKcEEJ8jk6itLS08MfVK1cmN1aejo6OjqYFC3wvAICgHNqy2Ww8KLxdMoSQSqW+XllZUlJSXl6ezHRH366pOT4oyzKZY7rzb6qurnb9AQBBOZSkjz69Zl9fXzJ//bOlSwvHI1Op1LTbb/9OTU28SzLm5t69ewu3BKqoqNjwwguvtreve+aZZPPz3p6eW2+99RvjxtmEEgAQlOeyyqqqXZ2de/bsGTN2bDyT1GRZJjO/qaksk8nlcsfEYjj6CJwQQj6fX71y5ZixY783YcKNkyZta29fvWpVfOXi5uaP9J9Z1Nx8rUFKAEBQDi31DQ27Ojtf3rz5iiuuSE7GpynWjh//RkfH4ubmwhsrEyUlJfFg544dL27aFKe8a2pr72hsfG79+nXPPrt2zZqP+p957733fCMAwBnhWd5nwId8lnc+n59w/fWFZyqrqpoWLPjggw8eWrCgMCVramurq6vLMpnURRd9/vOfTyay4whl4T2UNbW1991//29ef71whHJKXV15efmp/zMnW+XtWd4AwEfl0YufnqKiosqqqsKaXLxkycsvvTR92rRYk6lUan5T00tbtsz84Q9DCNu3b29etGjSxInJW3bu2HFHY+Mrv/518nTv9ra2/3377Ren08taWuKZEMK2V191tQGAT40RyjPgw49Q/uCWW+Itj1Pq6u6ZOXPJ4sXJ+u75TU3Xfetb21977Re/+MUxE98vbdlSXFz8RkfHgqamWKL1DQ3l5eXb2tuTgclFzc1fvfLKu+68s/Dmy1Ooqa094bZBRigBgI/KCOWnZ/XKlbH2Kquq7pk5c/68ecnjcJa1tFSNGbOgqanwNsqyTCYOOsbNzy8vLY3Lw3d1dt43e/aMu++uGjPm6XXr4skFTU2dO3c+t359soT8FFKp1B2Njb4RAOCMMEJ5BnyYEcrenp67GhtjzBWupEmlUk8+9dT+/ft//PDDSW7G1d8vbdkSn+hd+KScbDb789bWZFxzWUtLeXn5/Hnz4ls2vPBCCGHqTTfFv41Dmx/pdzFCCQAIyrM0KO9qbIxDj8taWv78/vtx8jqVSv3LM89s3LAhicuHFi6sqKi4vrY2hPD0unXPb9jw4qZN85uaasePL/y0bDabrOOZ39T07ZqaOJlelsmseuKJ7u7u+2bPDiff8Pwrl11289SpJ2xNQQkAfFS2Dfo0dHV1xfirqa0tLy//wS23xPMtK1YkNRnX6MSV1zW1te1tbYOHD5eXl7+4adOfDh065gPT6fSqJ56Iw5yLm5v/dOjQkkceic26euXKe2fNKstkent64p8T/peGDx8+pa7OVwMACMqhIdkn8r7771/37LNxavveWbPe7uo6viYTSQu+vXv38fFXVFQ0vb7+TwMDL27atGL58idbW6fU1cVdKm+YOHH2nDlxkLKyqmrChAnHvPcLF15oV3MAQFAOGblcLt7gGKMwFmRZJjP++uvrJk2Kx8fU5FVXXx3vkryq4KGLJ3TPzJnbXn21v79/3gMPPPPcc/F4cXNzvO2yt6enr7e3asyY+CzH5P9T+CMAwGmyyvsT92p7ezy4YeLEf33llXg8e86cTS+8EI9/vGjRMWOTXxw+PITQ3d0df0yW4ByvqKhoySOPhBD6+/u3v/baQwsXhhB6e3qy2eydjY3x/NSbbrq+tjb5M/Wmm+5qbHyjo8NXAwAIyqHhl1u2hBBSqVRZJhOPyzKZ0aNHx6HK+oaG+JzuQhen0yGEgYGBUaNG/c3PL8tkamprQwirV62qqKiIOw39+le/+uqVV57sLb09PXv27PHVAABnhCnvT1Yul4u3Qk67/fZkicwNEye+9eab8QXXXXfd8e8aOXJkCKGvry8ZuTz1PPXMH/6wva2tv7+/t6fnxsmT165Z8/LmzdPr6+Osd2VV1Y/mzi18/bBhw8x6AwBnihHKT9YHH3wQD744fHiyyObv/+Efdu7YEUIoy2ROsQ95fH18WmPyOSc0YsSI+LLt27fHQu3v789ms//rW98KIezq7Ez/d2oSABCUQ8bg4cPx4KqKimT3n4qKivi47VtvvfWE70omwQcHB2P87evrO/U/FJdy//6dd9KXXJL801+69FJfAQAgKIe2ZFRy2LBhb+/enZz/kE/cHhgY+Mpll4UQ/vz++6d+5RcuvDCE0N7WVlxcHG+j7O3piSdDCNls1ncBAAjKoW3EiBF9fX0hhFQqNTg4GE9efNxynEScwj548GAcZfzDu++e+vMvL3giztcrK48/CQAgKIe8OFpZWlb2l7/8JZ6Ji29OFqAhhD9ms3GU8ffvvPPh/6FcLhcKdh0CABCU54JcLhc399nV2ZmsiTnFnZFxpru7uzuOMsZGPIW3u7qS47iPenl5eXJm2LBhvgIAQFAObYXLtPP5fDw4xZ2RcaZ7YGCgsBFPIY5Hxony6OJ0OglWy7oBAEE5VCW7Ag0ePlx99PHZBw4ciOX3ytEH5xwvznT/dteuZMV3kqEn9Oabb8ZwTNbfjBw58m8u5QEAEJRnu9RFF8WDwjXX+/r6vjluXAhhV2dnskDnGHGmu3Ax+IEDB072r+Tz+XiDZnV1dTIqWVJSEoctT7HVJQCAoDzbJXPNr7zyyteuuSYeP9XaWv2Nb8Tjfz3JIGVJSUkSi4UT2Se07ejjwr8xbtzzGzeGECqrqoqLi+NulzdMnOiLAAAE5RA2pa4uHL0JMqZhb0/PsGHD4sDhiuXLT7jgpri4OB4cOHAgVmnhsptCg4ODq1etOuYf+ua4cb09PXGA85qjIQsAICiHpDFjx8aDt958s76hIR4/+/TTs+fMicfNixad8I3JVPVVV199is//eWtrDMfvT526ccOGePJ7EyZs3779mM8BABCUQzson9+4sby8PD7G5sVNm0aOHBkHLHd1drZt3Xr8G0tLS0MI+/r6vjh8eDjJvpJdXV0vbtoUQrh31qySkpK1a9aEo0OV8ThJWAAAQTlUFRUVxarb1dnZ3d390MKF8fzPli5tWrAg9uXi5uan16495o3xNso/v/9+fKBOsoVQ4sVNm+6bPTuEUFlVdeOkSQ//8z/H83c0Nv7m9dfj8fXf/a6vAAAQlEPetNtui+HY8thj5eXlcQ56V2fnyy+9tOSRR+Jr1q5Z8+DcuYV7A8Wdybu7u+MDdX67a1fyV/l8fsXy5SuWLw8hpFKppgUL1j37bLx7cn5TUwgh3lVZU1ubPvnTHQEABOWQUVRUdM+MGSGE3p6ebe3tP126NPbl2jVr/nz48LKWlvjjrs7OGXff3bZ1a9xLKG4zNDAwEJ9zk2wh1NXVNePuu+NMdyqVevKpp/bv3x8nuCurqmrHj1/26KPxxXc0Nrr4AICgPEfUjh8fByYXNzfv378/mfi+b/bsXZ2dTz71VGzK3p6exc3NkyZOfHDu3Pfeey+E8Ntdu5K9h55eu/aW73//vtmz466TlVVVz61f/2p7e5z4LstkFi9Z0rZ1a3tbWwjh3lmzDE8CAJ+Czxw5csRVOE29Pb0f5mXZbHb6tGnh6LDiv//udwuamuJf1dTW/p85c97o6Fi9alXhZuYnU5bJzJ4zZ/To0csefTTmY/zMzp07Fzc3x9b86dKlH+N3KcuU+UIBAEF5lgZlCOHFTZuSGx/jVHUcXIzmNzVd961v7ers3LljR5zRPkYqlbpx8uTrrrvusssv39beHtsx5uPCn/xk44YNceI7fvjHe363oAQABOVZHZQhhKfXrk2y76GFC7/85S8/OHdunMKO6hsarv/ud9PpdHwq98GDB+OinJKSkuLi4t6enu3bt8dPiKbU1d0zc+a6Z59NbqNsWrDg49WkoAQABOUQCMrCpgwh3Dtr1pS6uratW4+f7C7LZOJWlFFfX19hd8Z2/NHcuaNGjSqsycVLlhQVFX3s30VQAgCCcggEZQihbevWZMI6uSHyrTfffKq19ZhqPKEpdXU3TJxYlsl0dXX9+OGHY4mefk0KSgBAUA6ZoAwhZLPZhxYsSPIxZmV5efmhQ4c6d+78w7vv/v6dd+KCm3B0tLK6uvridDrZn7LlsceSt5+RmhSUAICgHEpBGR0/2T2lrm7M2LGXl5aOGjXqmEDMZrP7+vr27Nnz8ubNyVtiiVZUVJyR30VQAgCCcogFZQhhcHBw44YNhY1YKJVKfb2y8vgbKGNK3tnYOGbs2NMfmBSUAICgHMJBGeXz+e7u7l2dnScry8LEvHHy5LgS/Iz/LoISABCUQzUoC+Vyuf379/8xmz2u9jLpSy4pLi7+5H4XQQkAfFSfdQnOQiNGjBgxYkQ4Q7dFAgB8ojzLGwAAQQkAgKAEAEBQAgBwPrLKGwCA02KEEgAAQQkAgKAEAEBQAgAgKAEAQFACACAoAQAQlAAACEoAABCUAAAISgAABCUAAIISAAAEJQAAghIAAEEJAICgBAAAQQkAgKAEAEBQAgAgKAEAEJQAACAoAQAQlAAACEoAAAQlAAAISgAABCUAAIISAABBCQAAghIAAEEJAICgBABAUAIAgKAEAEBQAgAgKAEAEJQAAAhKAAAQlAAACEoAAAQlAACCEgAABCUAAIISAABBCQCAoAQAAEEJAICgBABAUAIAICgBAEBQAgAgKAEAEJQAAAhKAAAQlAAACEoAAAQlAACCEgAAQQkAAIISAABBCQCAoD9eVbAAAAmVSURBVAQAQFACAICgBABAUAIAICgBABCUAAAgKAEAEJQAAAhKAAAEJQAACEoAAAQlAACCEgAAQQkAgKAEAABBCQCAoAQAQFACACAoAQBAUAIAICgBABCUAAAISgAAEJQAAAhKAAAEJQAAghIAAAQlAACCEgAAQQkAgKAEAEBQAgCAoAQAQFACACAoAQAQlAAAICgBABCUAAAISgAABCUAAAhKAAAEJQAAghIAAEEJAACCEgAAQQkAgKAEAEBQAgCAoAQAQFACACAoAQAQlAAACEoAABCUAAAISgAABCUAAIISAAAEJQAAghIAAEEJAICgBAAAQQkAgKAEAEBQAgAgKAEAQFACACAoAQAQlAAACEoAAAQlAAAISgAABCUAAIISAABBCQAAghIAAEEJAICgBABAUAIAgKAEAEBQAgAgKAEAEJQAACAoAQAQlAAACEoAAAQlAACCEgAABCUAAIISAABBCQCAoAQAAEEJAICgBABAUAIAICgBAEBQAgAgKAEAEJQAAAhKAAAQlAAACEoAAAQlAACCEgAABCUAAIISAABBCQCAoAQAQFACAICgBABAUAIAICgBABCUAAAgKAEAEJQAAAhKAAAEJQAACEoAAAQlAACCEgAAQQkAAIISAABBCQCAoAQAQFACACAoAQBAUAIAICgBABCUAAAISgAAEJQAAAhKAAAEJQAAghIAAAQlAACCEgAAQQkAgKAEAABBCQCAoAQAQFACACAoAQAQlC4BAACCEgAAQQkAgKAEAEBQAgCAoAQAQFACACAoAQAQlAAAICgBABCUAAAISgAABCUAAAhKAAAEJQAAghIAAEEJAACCEgAAQQkAgKAEAEBQAgAgKAEAQFACACAoAQAQlAAACEoAABCUAAAISgAABCUAAIISAAAEJQAAghIAAEEJAICgBAAAQQkAgKAEAEBQAgAgKAEAEJQAACAoAQAQlAAACEoAAAQlAAAISgAABCUAAIISAABBCQAAghIAAEEJAICgBABAUAIAgKAEAEBQAgAgKAEAEJQAACAoAQAQlAAACEoAAAQlAACCEgAABCUAAIISAABBCQCAoAQAAEEJAICgBABAUAIAICgBAEBQAgAgKAEAEJQAAAhKAAAQlAAACEoAAAQlAACCEgAAQQkAAIISAABBCQCAoAQAQFACAICgBABAUAIAICgBABCUAAAgKAEAEJQAAAhKAAAEJQAACEoAAAQlAACCEgAAQQkAgKAEAABBCQCAoAQAQFACACAoAQBAUAIAICgBABCUAAAISgAAEJQAAAhKAAAEJQAAghIAAAQlAACCEgAAQQkAgKAEAABBCQCAoAQAQFACACAoAQAQlAAAICgBABCUAAAISgAABCUAAAhKAAAEJQAAghIAAEEJAACCEgAAQQkAgKAEAEBQAgCAoAQAQFACACAoAQAQlAAACEoAABCUAAAISgAABCUAAIISAAAEJQAAghIAAEEJAICgBAAAQQkAgKAEAOAs9FmX4DQNHj78j1dd7ToAwNnvP/t6XYRPwmeOHDniKgAA8LGZ8gYAQFACACAoAQAQlAAACEoAABCUAAAISgAABCUAAIISAAAEJQAAghIAAEEJAICgBAAAQQkAgKAEAEBQAgAgKAEAQFACACAoAQAQlAAACEoAAAQlAAAISgAABCUAAIISAABBCQAAghIAAEEJAICgBABAUAIAgKAEAEBQAgAgKAEAEJQAACAoAQAQlAAACEoAAAQlAACCEgAABCUAAIISAABBCQCAoAQAAEEJAICgBABAUAIAICgBAEBQAgAgKAEAEJQAAAhKAAAQlAAACEoAAAQlAACCEgAABCUAAIISAABBCQCAoAQAQFACAICgBABAUAIAICgBABCUAAAgKAEAEJQAAAhKAAAEJQAACEoAAAQlAACCEgAAQQkAAIISAABBCQCAoAQAQFACACAoAQBAUAIAICgBABCUAAAISgAAEJQAAAhKAAAEJQAAghIAAAQlAACCEgAAQQkAgKAEAABBCQCAoAQAQFACACAoAQAQlAAAICgBABCUAAAISgAABCUAAAhKAAAEJQAAghIAAEEJAACCEgAAQQkAgKAEAEBQAgCAoAQAQFACACAoAQAQlAAAICgBABCUAAAISgAABCUAAIISAAAEJQAAghIAAEEJAICgBAAAQQkAgKAEAEBQAgAgKAEAQFACACAoAQAQlAAACEoAABCUAAAISgAABCUAAIISAABBCQAAghIAAEEJAICgBABAUAIAgKAEAEBQAgAgKAEAEJQAACAoAQAQlAAACEoAAAQlAAAISgAABCUAAIISAABBCQCAoAQAAEEJAICgBABAUAIAICgBAEBQAgAgKAEAEJQAAAhKAAAQlAAACEoAAAQlAACCEgAABCUAAIISAABBCQCAoAQAAEEJAICgBABAUAIAICgBABCUAAAgKAEAEJQAAAhKAAAEJQAACEoAAAQlAACCEgAAQQkAAIISAABBCQCAoAQAQFACAICgBABAUAIAICgBABCUAAAISgAAEJQAAAhKAAAEJQAAghIAAAQlAACCEgAAQQkAgKAEAABBCQCAoAQAQFACACAoAQBAUAIAICgBABCUAAAISgAABKVLAACAoAQAQFACACAoAQAQlAAAICgBABCUAAAISgAABCUAAAhKAAAEJQAAghIAAEEJAACCEgAAQQkAgKAEAEBQAgCAoAQAQFACACAoAQAQlAAACEoAABCUAAAISgAABCUAAIISAAAEJQAAghIAAEEJAICgBAAAQQkAgKAEAEBQAgAgKAEAQFACACAoAQAQlAAACEoAAAQlAAAISgAABCUAAIISAABBCQAAghIAAEEJAP+/3TqmAQAEAhiYWkAAot6/GBYMMJLcSehUwFACAGAoAQDAUAIAYCgBADCUAAAYSgAAMJQAABhKAAAMJQAAhhIAAAwlAACGEgAAQwkAgKEEAMBQAgCAoQQAwFACAGAoAQAwlAAAYCgBADCUAAAYSgAADCUAABhKAAAMJQAAhhIAAEMJAACGEgAAQwkAgKEEAMBQAgBgKAEAwFACAGAoAQAwlAAAGEoAADCUAAAYSgAADCUAAIYSAAAMJQAAhhIAAEMJAIChBAAAQwkAgKEEAMBQAgBgKAEAMJQAAGAoAQAwlAAAGEoAAAwlAAAYSgAADCUAAIYSAABDCQAAhhIAAEMJAIChBADAUAIAgKEEAMBQAgBgKAEAMJQAAGAoAQAwlAAAGEoAAAwlAACGEgAADCUAAIYSAICPhrJr9qpKEgAAXhwdDAt3rdwMuAAAAABJRU5ErkJggg==)
Recibido el 18/02/23 Aceptado el 15/03/23
ISSN 0798- 1406 ~ De pó si to le gal pp 198502ZU132
Cues tio nes Po lí ti cas
La re vis ta Cues tio nes Po lí ti cas, es una pu bli ca ción aus pi cia da por el Ins ti tu to
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ESTA PU BLI CA CIÓN APA RE CE RE SE ÑA DA, EN TRE OTROS ÍN DI CES, EN
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Di rec to ra
L
OIRALITH
M. C
HIRINOS
P
ORTILLO
Co mi té Edi tor
Eduviges Morales Villalobos
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Ma ría Eu ge nia Soto Hernández
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Co mi té Ase sor
Pedro Bracho Grand
J. M. Del ga do Ocan do
José Ce rra da
Ri car do Com bel las
An gel Lom bar di
Die ter Nohlen
Al fre do Ra mos Ji mé nez
Go ran Ther born
Frie drich Welsch
Asis ten tes Ad mi nis tra ti vos
Joan López Urdaneta y Nil da Ma rín
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Vol. 41, Nº 77 (2023), 144-157
IEPDP-Facultad de Ciencias Jurídicas y Políticas - LUZ
Procedure in absentia in criminal
proceedings for legalization (laundering)
of taxes derived from crime
DOI: https://doi.org/10.46398/cuestpol.4177.10
Serhiy Trach *
Oleksandr Nahorniuk-Danyliuk **
Sergii Rossokha ***
Dmytro Shumeiko ****
Yurii Yermakov *****
Abstract
The article was aimed at analyzing the characteristics of the
procedure for conducting a special investigation (in absentia) in
criminal proceedings concerning the legalization (laundering)
of criminally obtained taxes. Attention is drawn to the fact that
the concepts of “special criminal procedure”, “special pre-trial
investigation”, “special court procedure” are not formulated by the legislator,
but the legal norms concerning their practical implementation are found in
various parts of the Criminal Procedure Code of Ukraine. It is understood
that in the procedural decision to clarify the concept of “special criminal
procedure” it is necessary to be guided by the general concept of “criminal
procedure” with characteristic features for the special criminal procedure.
It was concluded about the imperfection of the legislative provisions
regulating the matter under consideration, in particular, the basic concepts
establishing the basis for their application, what procedural acts should be
performed in the absence of the accused? What is the procedural term of
such an investigation? This question is not dened. The proposed changes
to the legislation are aimed at improving the procedural order of a pre-trial
investigation in criminal proceedings related to the legalization of taxes
obtained by criminal means.
* Candidate of Juridical Sciences, Associate Professor of the Department of Criminal Procedure of the
National Academy of Internal Aairs (Kyiv, Ukraine). ORCID ID: https://orcid.org/0000-0002-7548-
1027
** Candidate of Juridical Sciences, Lecturer of the Department of Civil Law Disciplines of the National
Academy of Internal Aairs (Kyiv, Ukraine). ORCID ID: https://orcid.org/0000-0003-1511-7140
*** Candidate of Juridical Sciences, Research Ocer at the Scientic Institute of Public Law (Kyiv,
Ukraine). ORCID ID: https://orcid.org/0000-0001-9453-1440
**** Doctor of Judicial Sciences, Associate Professor, Professor of the Department of Criminal Procedure of
the National Academy of Internal Internal Aairs (Kyiv, Ukraine). ORCID ID: https://orcid.org/0000-
0002-3185-9956
***** Doctor of Juridical Sciences, Associate Professor, Research Ocer of the Department of Scientic and
Legal Expertise and Law Drafting of the Scientic Institute of Public Law. ORCID ID: https://orcid.
org/0000-0002-9400-0604