This article analyzes the problematic issues that arise in determining the types of income that are taken into account in the formulation of alimony on the basis of case law and scientific research. Thus, not all the answers arising in court practice are provided by the List of types of incomie, which are taken into account when determining the amount of alimony for one of the spouses, children, parents, other persons, approved by the Cabinet of Ministers of Ukraine of February 26, 1993 No. 146. Twenty-six years have passed since the adoption of this Resolution, its norms are utdated and do not take into account modern changes in public life. Thus, in judicial practice, the issue of accrual of alimony from interest income for the placement of funds on deposit accounts is debatable.For today, two positions have been formed on this issue: 1) interest received by the applicant from the bank deposit must be taken into account in the types of income from which alimony is withheld, as paragraph 19 of part 1 of the Resolution of the Cabinet of Ministers № 146 stipulates that alimony is deducted from all types of earnings and additional remuneration part-time work, including other types of earnings; 2) types of income that are taken into account when calculating the amount of alimony, clearly defined in the Resolution of the Cabinet of Ministers № 146 (interest on the placement of funds on deposit accounts in the list of types of income that are taken into account when determining the amount of alimony is not included). Attention is being argued that the problems in question are to some extent caused by the imperfection of the current legislation and suggest ways of overcoming them. Ker words: judicial practice, earnings, income, alimony, interest, deposit account, Supreme Court.
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