The modern judicial practice in the context of Budget policy and its impact on Constitution Court positions in tax law payments

Author(s):  
Христина Пешкова ◽  
Christina Peshkova

The article analyzes trends in the impact of the financial and budget policy of the Russian Federation on the establishment of tax and non-tax payments, the content of the legal positions of the constitutional Court of the Russian Federation in terms of determining their nature. The author cites arguments both in favor and as a criticism of existing legal practice and tax-legal regulation.

2021 ◽  
pp. 130-142
Author(s):  
Mariia Viktorovna Globa

The present study is devoted to determining the place and role of legal positions of higher judicial bodies of Russia (judicial legal positions) in the mechanism of legal regulation. Let us specify in advance that the author means the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation (taking into account the 2014 amendments made to the legislation concerning the liquidation of the Supreme Arbitration Court of the Russian Federation) as the higher judicial bodies of Russia. Establishing the meaning and role of judicial legal positions in the mechanism of legal regulation is carried out by the author of this study through the analysis and demonstration of the main sources of formation of legal positions of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation. In this regard, the author of this work identifies as sources of formation of judicial legal positions: legal and non-legal. Non-legal sources of formation of legal positions of the highest courts of Russia differ from the legal ones in the fact that initially they do not have material expression, exist in the abstract, however, have no less importance for the process of formation of judicial legal positions. To the legal sources of creating legal positions of the highest judicial bodies of Russia the author includes: formal sources of law, current legal practice, legal doctrine. As non-legal sources of formation of legal positions of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation are: the inner conviction of a judge and professional legal consciousness of a judge. The author of this scientific research consistently reveals the importance and role of each source of formation of judicial legal positions. The conducted study of the most significant sources of formation of judicial legal positions allowed to better understand the place of legal positions of higher courts of Russia in the legal system and their role in legal regulation, which is reduced not just to the interpretation of judicial acts, but also to the formation of new legal provisions, which ultimately form a uniform judicial practice. Methodological basis of the study consisted of: analysis, synthesis, comparative-legal method, deduction, induction and other ways of knowledge used in science. Scientific conclusions and proposals contained in this work may serve as a basis for further theoretical study of the problems of judicial legal positions and used in the activities of legislative and law enforcement bodies.


2008 ◽  
Vol 33 (2) ◽  
pp. 205-222
Author(s):  
Andrey Medvedev

AbstractIn this article, the author discusses contemporary Russian judicial practice concerning the legality of attorney's conditional fees. He starts with a brief overview of foreign practice and distinguishes various kinds of conditional fees. The author provides a classification of conditional fees, through the prism of which he evaluates judicial practice in Russia. He distinguishes and, in particular, contrasts the contingent (or contingency) fee from (with) the conditional fee per se (the conditional fee in the narrow sense). The main focus is on a landmark 2007 Decision of the RF Constitutional Court in which the Court ruled against conditional fees in Russia. The author provides a detailed analysis of the Decision. He supports a view which is in clear opposition to the Constitutional Court, finding the Decision facile, criticizing its motivation and questioning its feasibility. The author describes the claims submitted to the Court, the findings of the Court, and the conclusions reached by the Court. Furthermore, he considers the impact which the Decision may have on judicial practice. The author concludes by discussing the possible future of conditional fees in the Russian Federation and notes that the Decision of the RF Constitutional Court may not constitute the final word on the issue. He advocates further and more in-depth research on the nature of conditional fees.


2020 ◽  
Vol 4 ◽  
pp. 48-58
Author(s):  
M. A. Fokina ◽  

Research objective is the analysis of practice of the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation on cases of indemnification caused to the environment. Proceeding their concepts of integrative right understanding the author reveals the importance of legal positions of the supreme judicial authorities for law-enforcement practice of inferior courts by hearing of cases about indemnification, caused to the environment. During the research gaps in the current legislation and ways of their completion in judicial practice are revealed. Methods. As methods of a research the legallistic method, synthesis, the analysis, induction, deduction were used. Results. The research showed certain shortcomings and gaps of legal regulation of an order of the indemnification caused the environment. Legal positions of the supreme courts which allowed to meet lacks and shortcomings of the legislation are revealed and analysed and to provide appropriate protection of the rights of citizens and legal entities.


Author(s):  
Галина Анатольевна Артеменко ◽  
Мария Сергеевн Ильяшенко а

This article reveals the problems and procedural features of consideration of tax disputes by Arbitration courts of the Russian Federation, as well as the impact of judicial practice (precedents) on the further development of tax law. The article highlights the most important court decisions on key issues of tax law issued in 2019 and the first half of 2020. Based on the analysis of judicial practice, the article highlights the problematic aspects of justice in tax disputes, and, as a result, the impact of judicial practice on the grounds and procedure for conducting tax control. The article assesses the impact of judicial precedents on the situation of taxpayers and tax authorities, and also identifies the need to find a balance between the interests of the state in the face of tax authorities (public interest) and the interests of taxpayers (private interest). 


Author(s):  
Шуберт ◽  
Tatyana Shubert

The book presents the author's concept of the systemic relationship of doctrine, lawmaking and judicial practice. Taking into account modern tendencies of constitutional development, the role and importance of the doctrine in lawmaking and law enforcement, judicial practice, actual problems of normative control, issues of implementation of judicial decisions are revealed. The work is devoted to the issues of the correlation of doctrine and legislation; Role of judicial practice in law-making work; The use of the doctrine in the practice of the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation; Problems of legislative initiative of higher courts of the Russian Federation and implementation of court decisions in the legislation of the Russian Federation. The study of the issues of using the doctrine in the drafting of bills allows us to see not only the content of legal norms, but also the dynamics of the development of social relations regulated by them. The doctrine describes legal phenomena, it is a kind of prediction of foresight of situations that can develop in the sphere of legal regulation. The Doctrine formulates and develops the principles of law, which are the basis for regulating social relations in cases of a gap in law, when it is impossible to apply the analogy of law. Legislators and law enforcers turn to legislative comments, where the doctrine fully meets legal gaps, develops law and formulates new legal provisions. In many respects the problems of legislation, the inefficiency of draft laws, leading to multiple amendments to laws; Unsystematic legislation; The numerous laws - are due in part to the insufficiency of the use of legal doctrine. The lack of a unified approach to the problems of improving the legal regulation, the overall concept and strategy for the development of legislation, a clear understanding of the stages and main directions of the state strategy for the development of legislation leads to a chaotic update of norms in various branches of legislation, uneven development of its individual institutions. Judicial norm-setting has a special impact on the legislator, since the forms of judicial rule-making in the form of precedent, judicial practice, legal positions of the highest judicial bodies are in effect a regulator of public relations, overcome legislative gaps. Analysis of the practice of the Constitutional Court shows that the failure to implement the decisions of the Constitutional Court of the Russian Federation is caused by a number of reasons, including: lack of proper legislative base, weak activity of state structures in the process of execution of decisions of the Constitutional Court of the Russian Federation, legal nihilism, low level of legal culture, lack of financial resources from the state.


JURIST ◽  
2021 ◽  
Vol 3 ◽  
pp. 37-43
Author(s):  
Lyubov Yu. Malinina ◽  

One of the topics discussed at scientific conferences and considered in the legal literature in the past few years is the selfemployment of citizens. This article analyzes the use of the concepts of “self-employment”, “self-employed citizens” in current legal acts and judicial practice of the Constitutional Court of the Russian Federation, on the basis of which it is concluded that there is no legislative definition of these concepts and a unified approach to their application in judicial practice. As a result of consideration of the points of view existing in the theory of law regarding the concept of “self-employed citizens” and persons who can be attributed to them, the opinion was developed that “self-employed citizens” is not a legal concept, but a general (collective) concept that denotes individuals independently providing themselves with work. An overview of the provisions of civil and tax legislation, as well as the legislation of the constituent entities of the Russian Federation, regulating the activities of self-employed citizens is presented. Particular attention is paid to the experiment carried out in a number of constituent entities of the Russian Federation to establish a special tax regime “Tax on professional income”


2020 ◽  
pp. 98-106
Author(s):  
V. V. Levin

The article is devoted to the analysis of judicial practice as the basis of law-making activity in the Russian Federation, on the basis of which it is possible to create a precedent. Case law in Russia is Advisory in nature and is not mandatory for law enforcement practice. Courts use the signs of case law in their decisions in the reasoned part. Signs of case law is a ruling of the constitutional court of the Russian Federation and regulations of the armed forces of the Russian Federation.


2021 ◽  
Vol 30 (3) ◽  
pp. 86-107
Author(s):  
Alexander Merkulenko

Due to the new coronavirus pandemic, high alert regimes were introduced across the Russian Federation in spring 2020. These emergency regimes were established exclusively by the state bodies of the Russian Federation’s constituent units – federal authorities did not introduce their own emergency regimes. This decentralized strategy of fighting the pandemic was also introduced by the USA and Brazil. Their states, without the sanction of the federal government, and in the case of Brazil, ignoring its bans, set emergency restrictions similar to those in Russia. The legal regulation of emergency regimes existed before 2020, when constituent units of the federation (states) actively used their emergency powers. However, the regimes introduced during the fight against the pandemic were slightly different to previous ones. The restrictions on rights and freedoms within these regimes were so severe that not only their proportionality was questioned, but there were also doubts as to whether the regional level of the government had the authority to establish such strict restrictions. In addition, the pandemic exposed old problems and revealed new shortcomings in the legal regulation of emergency regimes: lack of control over the realization of the emergency regime by legislative (representative) authorities, and gaps in legislative regulation – notably in the establishment of possible restrictions and of a mechanism for scrutinizing their proportionality. All this raised questions about the proportionality of the established restrictions. The Constitutional Court of the Russian Federation resolved a very insignificant amount of the problems. While the United States and Brazil faced similar issues, the practice of scrutinizing implemented restrictions in these countries was more common. This article takes domestic and foreign experiences into account, while examining certain aspects of the establishment and the operation of regional emergency regimes.


Author(s):  
V.I. Tikhonov

The Institute of mitigating and aggravating circumstances is presented not only in the norms of the General part of the criminal legislation of the Russian Federation. The application of these circumstances in the construction of individual elements of a crime allows the legislator to differentiate the orientation of the criminal law influence in relation to a specific crime element or in qualifying the fact of life reality. In law enforcement practice, proving the subjective side of a crime often causes significant problems. At the same time, motivation and achievement of a specific goal of committing a crime can have both a mitigating and an aggravating effect. The subjective side has a significant impact not only on the design of the offenses of the Special Part of the Criminal Law, but also on the process of sentencing through legal regulation of circumstances mitigating or aggravating criminal punishment. In this regard, both general and mandatory features of the subject of the crime also affect the procedure for establishing guilt and determining punishment in accordance with the norms of the Criminal Code of the Russian Federation. Of scientific interest is the study of the influence of the process of legal regulation of mitigating and aggravating circumstances in terms of the impact on this process of subjective signs of criminal behavior.


2021 ◽  
Vol 93 ◽  
pp. 02003
Author(s):  
Andrey Anisimov ◽  
Oksana Kolotkina ◽  
Inara Yagofarova

The article examines topical issues that assess the impact of EU sanctions on the volume of tax revenues of the consolidated budget of Russia. The main purpose of this study is an attempt to develop a factor model that allows assessing the sanctions impact on the specified tax revenues, describing and analyzing the factors that directly or indirectly affect the formation of the consolidated budget revenues of the Russian Federation, identifying the corresponding relationships during the period of new industrialization. A separate stage of the presented study is associated with the development of the above model, which evaluates the sanctions effect on the composition of tax revenues of the consolidated budget of the Russian Federation and verification of the adequacy of this model. The authors' own research made it possible to develop a conceptual factor model that assesses the impact of the sanctions effect of the EU countries on the composition and volume of tax revenues of the consolidated budget of the Russian Federation, the use of which makes it possible to analyze the proceeds from the tax payments that have come under the influence of the sanctions. The model presented by the authors makes it possible to fundamentally assess the real impact of the applied sanctions on tax revenues of the consolidated budget of the Russian Federation, to develop appropriate directions in the development of the country during the period of the new industrialization of the Russian state.


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