Врахування прихованих доходів платника аліментів як одна із гарантій забезпечення найкращих інтересів дитини

Abstract

The article examines the issue of determining the real income of the alimony payer. The problem of identifying hidden income during consideration of court cases on the calculation of alimony is highlighted. Relevant changes in the current legislation and current judicial practice on determining the financial solvency of the alimony payer and taking into account his hidden income are analyzed. The implementation of the principle of the standard of proof in determining the hidden income is considered. Thus, one of the elements of the principle of ensuring the best interests of the child is his / her proper material support, which the parents must provide voluntarily or by paying alimony. To determine the amount of alimony fairly, it is essential to determine the financial situation of the alimony payer. However, today's realities are such that a large part of Ukrainian citizens receive unaccounted income. Therefore, the question of determining the real income of the alimony payer is acute. To resolve this issue, the laws № 2037-VIII of 17.05.2017 and № 2475-VIII of 03.07.2018 were adopted. The provisions of these laws instruct the court to take into account not only income but also expenses and property of the alimony payer to determine his financial capabilities. These norms allow the court to assess in detail the financial condition of the alimony payer and significantly improve the financial situation of the child. Analysis of judicial practice indicates that mostly national courts skillfully apply the above norms, direct their efforts to search for hidden income, which finds its "physical manifestation" through the expenses of the alimony payer. Such "hidden income" can be expenses for recreation, repair of housing, car, purchase of movable or immovable property, etc. Another progressive direction of judicial practice is the issue of the possibility of taking into account the right of ownership, possession, use of the alimony payer's property, that is, consideration of all available types of property of the alimony payer as potential sources of income, which, in turn, serves as a sufficient basis for increasing the amount of alimony.

У статті досліджено питання визначення реальних доходів платника аліментів як базової гарантії забезпечення найкрвщих інтересів дитини. Висвітлено проблему виявлення прихованих доходів при розгляді справ про нарахування аліментів. Проаналізовано відповідні зміни чинного законодавства та актуальну судову практику з питань визначення фінансової платоспроможності платника аліментів та врахування його прихованих доходів. Розглянуто реалізацію принципу стандарту доказування при визначенні прихованих доходів.