SPECIAL APPROACHES TO ALLOCATION OF TYPES OF SERVITUDES FROM THE ACCOUNTING POSITIONS
Authors: Hrytsai Iryna , Yunin Oleksandr , Matsola Antonina 
Published: February 2019

Articulation of issues. A number of bases, positions, which previously were recognized as the only correct and irrefutable, served as the foundation of legal regulation of civil relations. But now they do not fully correspond to modern tendencies in the development of civil law science. That is why, today, it should be mentioned about the formation of a new doctrine, which can meet the requirements of the formation and development of the rule-of-law state. In such conditions, it is obvious that the scientific and theoretical study of individual approaches to the allocation of types of servitudes from the standpoint of accounting will contribute to the improvement of civil-law relations, to the formation of a clear and coherent system. At the same time, the variety of scientific views about types of way-leaves constantly encourages the implementation and improvement of scientific research in the field of property rights for someone else’s property. In this context, the issue of the implementation of contractual, inheritance, and land relations for servitudes becomes very important and necessary. Also, another important question is: Are specific legislative approaches to allocation of servitudes on the basis of specific features fixed in legislation or not? Has the legislator stopped only on land and personal servitude? The aim of the article is to study the theoretical and legal possibilities and approaches to the allocation of way-leaves on the basis of specific features from the standpoint of accounting and jurisprudence. Also, another aim is to attract the attention of legal scholars to possible further scientific researches on the introduction of this phenomenon in modern civil legislation of Ukraine. The subject of the study is the individual approaches to the allocation of types of servitudes from the standpoint of accounting. Methodology. The research is based on the analysis of legal acts, which are connected with legal regulation of way-leave relations in Ukraine. On the basis of the comparative legal method of investigation of certain provisions of Ukrainian legislation, the possibilities and limits of the use of types of servitudes in contractual hereditary and land relations are determined. Results of this study have shown that special approaches to the allocation of way-leaves on the basis of specific features in Ukraine are in a real legal vacuum. Such a conclusion is based on the lack of legislative clarification and consolidation of other types of servitudes, which are not connected with the material component. Thus, property rights under the Tax Code of Ukraine are intangible assets, and the provisions of the Civil Code of Ukraine consolidate the material constituent of real rights to someone else’s property. From the standpoint of accounting, we can talk about the presence of intangible servitudes that are associated with the recognition and accounting of intangible assets. If this gap will be solved, then we can talk about the revision of the characteristics of way-leaves, relying on the positions of other branches of law. Practical impact. The idea that certain positions of intangible servitude are contained in national law is rather necessary and expedient. So, we can talk about corporate rights as a person’s rights, the share of which is determined in the statutory fund (property) of a business organization. These rights include the competence to participate in the management of a business entity, obtaining a certain percentage of profits (dividends) of this organization and assets in case of liquidation of it in accordance with the law, as well as other powers provided by law and statutory documents and, for example, the rights to use websites, or aspects of commercial secrecy. Correlation/originality. An analysis of the possible use of other types of way-leaves than those, which are enshrined in civil law in contractual, inheritance, land relations can become the basis for developing the most promising directions for the development of domestic civil law in this area and improving the civil law doctrine.