scholarly journals REGARDING THE LEGAL NATURE OF THE COSTS ON UNACCOUNTED ELECTRICITY IN SPHERE OF ECONOMY

2021 ◽  
pp. 21-27
Author(s):  
Y.O. Serebriakova ◽  
◽  
V.I. Novoshytska ◽  
Keyword(s):  
Law Enforcement ◽  
Electricity Market ◽  
Special Form ◽  
Economic Sanctions ◽  
Economic Activities ◽  
Judicial Practice ◽  
Legal Nature ◽  
Common Position ◽  
Key Aspects ◽  
The Cost

The article is devoted to the study of the legal nature of the cost of unaccounted electricity, the calculation of which is a consequence of the commission of relevant offenses in sphere of economic activities. Attention is drawn to the problem of qualification of the cost of unaccounted electricity and the active dynamics of changing the positions of the judiciary on the issue, the lack of a common position on the legal nature of these losses. It is noted that economic courts do not make a legal assessment of such losses in the process of considering cases for cost recovery of unaccounted electricity or such an assessment is debatable. It is noted also that the cost of unaccounted electricity in law enforcement practice qualifies as operational-economic sanctions, and as losses, and as payment for the cost of electricity (a special form of liability). In this regard, the key aspects of the application of such forms of economic and legal liability as operational-economic sanctions and compensation for losses are analyzed, the features of contractual debt are determined. Arguments are given that exclude the possibility of recognizing the accrual of the cost of unaccounted electricity by operational-economic sanctions. It is proved that the cost of unaccounted electricity is not a payment for the supplied electricity, including debt. Based on the analysis of the relevant rules of economic legislation and special regulations governing relations in the electricity market, and according to scientific positions on forms of economic liability and judicial practice of recovery of unaccounted electricity, arguments are presented and it is substantiated that disputes on recovery of unaccounted electricity in the field of economic activities are disputes over the recovery of losses, and the value of unaccounted electricity in the field of economic activities by its legal nature are losses in the form of the value of lost property.

Tax Policy as a Function of the Russian State

2020 ◽  
pp. 106-112
Author(s):  
D. A. Shvets
Keyword(s):  
Law Enforcement ◽  
Tax Policy ◽  
Legal Regulation ◽  
The State ◽  
Judicial Practice ◽  
Russian State ◽  
Legal Nature

In the article the main problems of the system of fiscal payment as part of the functions of the state in terms of tax policy related to the lack at legislative level accurately built system of fiscal charges, in connection with which law enforcement and judicial practice, there are ambiguities in the resolution of problems related to the choice of the mode of legal regulation of the said payments. There are also some problems with the classification of fiscal charges. The existing procedure for regulating fiscal fees should be changed through the incorporation of fiscal fees in the tax code, which is primarily due to the need to apply in the legal regulation of payments identical in their legal nature of uniform rules, as well as the requirements of paragraph 5 of article 3 of the tax code.

scholarly journals CORRELATION OF LEGAL STRUCTURES OF A PRELIMINARY CONTRACT AND AN OPTION TO CONCLUDE A CONTRACT: ANALYSIS OF THEORY AND SYSTEM OF LEGAL PRACTICE

2021 ◽  
Vol 7 (73) (1) ◽  
pp. 270-280
Author(s):  
N.A. Ablyatipova ◽  
A.V. Adler
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Scientific Literature ◽  
Legal Practice ◽  
Judicial Practice ◽  
Legal Nature ◽  
Legal Structures ◽  
The Russian Federation ◽  
Similarities And Differences ◽  
Contractual Structures

In this article, based on the analysis of the current civil legislation, judicial practice and scientific literature, the problem of the correlation of a preliminary agreement with an option to conclude an agreement is considered. Their legal nature is analyzed, criteria for similarities and differences between the specified contractual structures are determined. The paper provides examples of cases of incorrect differentiation of a preliminary contract and an option to conclude a contract in practice, and also describes the features of their qualification as mixed contracts. The authors conclude that the design of a preliminary contract is different from an option to conclude a contract, despite some similarities. The necessity of legal delimitation of the specified contractual forms, as well as the inclusion of some mixed structures in the Civil Code of the Russian Federation, which will allow to avoid their misuse by the law enforcement officer, is noted.

scholarly journals Outsourcing as a Means to Retain Stability of Operations of a Commercial Organization in the Economic Crisis Conditions

JURIST ◽  
2021 ◽  
Vol 3 ◽  
pp. 44-50
Author(s):  
Elena V. Sandyreva ◽  
Keyword(s):  
Law Enforcement ◽  
Economic Crisis ◽  
Judicial Practice ◽  
Legal Nature ◽  
Provision Of Services ◽  
Contractual Obligations ◽  
And Performance ◽  
Crisis Conditions ◽  
Commercial Organizations ◽  
Commercial Organization

The article is devoted to the issues of applying the outsourcing mechanism in the activities of commercial organizations in the context of the economic crisis caused by the coronavirus pandemic. Some statements and judgments of the heads of commercial organizations on this issue are given. The positive and negative aspects of the introduction of outsourcing relations in the activities of companies are shown, the legal nature of the outsourcing agreement is disclosed. Based on the analysis of law enforcement, including judicial practice, some recommendations have been developed for the design of contractual relations related to the provision of services and performance of work by outsourcing. The features of civil liability of the parties to the outsourcing agreement (compensation for losses, recovery of penalties, etc.) are considered separately, and proposals are made to include provisions related to the liability of the parties for improper performance of contractual obligations in the outsourcing agreement.

scholarly journals An Object of Vindication: Problems of Law Enforcement

2021 ◽  
Vol 16 (4) ◽  
pp. 76-93
Author(s):  
A. A. Guseva
Keyword(s):  
Law Enforcement ◽  
Civil Rights ◽  
Russian Federation ◽  
Limited Liability ◽  
Civil Code ◽  
Judicial Practice ◽  
Legal Nature ◽  
The Russian Federation ◽  
Theory Of Law ◽  
Authorized Capital

The paper is devoted to examining objects of civil rights in order to establish whether it is possible to subject them to vindication. The paper analyzes such objects as things, “incorporeal things”, non-cash funds, uncertified securities, intellectual property, shares in the authorized capital of limited liability companies, digital rights, cryptocurrency, etc. The author determines the legal nature of the objects under consideration with due regard to the theory of law and legal stances of courts. As a consequence, the author substantiates the relativity of the possibility or impossibility of their vindication under Art. 301 of the Civil Code of the Russian Federation. Also, the author examines the issues of existence of special mechanisms for protection of rights holders of uncertified securities and shares in the authorized capital of limited liability companies to find the interrelation between them and vindication. The paper provides the analysis of judicial practice on the issue of claiming civil law objects from someone else’s illegal possession. Conclusions are drawn as to which objects can be subject to vindication under Art. 301 of the Civil Code of the Russian Federation, which objects can be claimed by analogy of the law and which objects cannot be subjected to vindication.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

Main approaches to estimating the cost of shareholder equity of oil and gas producers

2020 ◽  
Vol 26 (3) ◽  
pp. 685-697
Author(s):  
O.V. Shimko
Keyword(s):  
Oil And Gas ◽  
Oil Prices ◽  
Minimum Cost ◽  
Free Cash Flow ◽  
Annual Reports ◽  
Comparative Approach ◽  
Economic Activities ◽  
Advantages And Disadvantages ◽  
Oil And Gas Producers ◽  
The Cost

Subject. The study analyzes generally accepted approaches to assessing the value of companies on the basis of financial statement data of ExxonMobil, Chevron, ConocoPhillips, Occidental Petroleum, Devon Energy, Anadarko Petroleum, EOG Resources, Apache, Marathon Oil, Imperial Oil, Suncor Energy, Husky Energy, Canadian Natural Resources, Royal Dutch Shell, Gazprom, Rosneft, LUKOIL, and others, for 1999—2018. Objectives. The aim is to determine the specifics of using the methods of cost, DFC, and comparative approaches to assessing the value of share capital of oil and gas companies. Methods. The study employs methods of statistical analysis and generalization of materials of scientific articles and official annual reports on the results of financial and economic activities of the largest public oil and gas corporations. Results. Based on the results of a comprehensive analysis, I identified advantages and disadvantages of standard approaches to assessing the value of oil and gas producers. Conclusions. The paper describes pros and cons of the said approaches. For instance, the cost approach is acceptable for assessing the minimum cost of small companies in the industry. The DFC-based approach complicates the reliability of medium-term forecasts for oil prices due to fluctuations in oil prices inherent in the industry, on which the net profit and free cash flow of companies depend to a large extent. The comparative approach enables to quickly determine the range of possible value of the corporation based on transactions data and current market situation.

The Mechanism Of Implementation Of The Constitution Of The Russian Federation

2019 ◽  
pp. 36-51
Author(s):  
Anatolii Yugov ◽  
Sergey Belykh
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Cultural Development ◽  
Russian Society ◽  
Legal Nature ◽  
Legal Document ◽  
The Russian Federation ◽  
Favorable Conditions ◽  
Scientific Ideas ◽  
Rational Mechanism

The Constitution, as the main universal and comprehensive legal document, establishes fundamental principles and defines the legal basis for development of public and state life in all politically significant spheres, serves as a guarantor of legitimacy and order, gives a boost to the development of society. The special political and legal nature of the constitution, the issues of its operation and the mechanism of its implementation are of great importance. In accordance to the authors’ approach, the mechanism of implementation of the Constitution of the Russian Federation includes the following components: 1) entry of the constitution into legal force; 2) its functions; 3) constitutional algorithm of unity and differentiation of public authority; 4) forms of implementation; 5) ways of implementation; 6) subjects of implementation; 7) objects of implementation; 8) institutions for modernization; 9) guarantees of implementation. The authors conclude that the modern scientific ideas of a rational mechanism of implementation of the Constitution of the Russian Federation contribute to solving the issues of economic and cultural development of the Russian society, help creating favorable conditions for proper law enforcement, strengthening legitimacy and order.

Features of Judicial Practice in the Russia as the Basis of Precedent

2020 ◽  
pp. 98-106
Author(s):  
V. V. Levin
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Armed Forces ◽  
Case Law ◽  
Constitutional Court ◽  
Judicial Practice ◽  
The Russian Federation ◽  
Law Making

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.

Compensation for Infringement of Copyright and Related Rights: Essence and Primary Functions

2020 ◽  
Vol 5 ◽  
pp. 34-40
Author(s):  
N. V. Buzova ◽  
◽  
R. L. Lukyanov ◽  
Keyword(s):  
Russian Federation ◽  
Research Method ◽  
Comparative Law ◽  
Civil Code ◽  
Judicial Practice ◽  
Legal Remedy ◽  
Legal Nature ◽  
The Russian Federation ◽  
Judicial Protection ◽  
Exclusive Right

The Civil Code of the Russian Federation provides an opportunity to the rightholder in case of infringement of his exclusive copyright and related rights to demand in court instead of compensation for damages incurred by him to pay compensation. In most cases, when the rightholder applies for judicial protection of his violated rights, he requires the recovery of compensation. This article discusses the legal nature of compensation as a legal remedy of an exclusive right and its primary functions. When writing an article, a comparative law research method is used. As a result of the analysis of russian and foreign legislation, as well as judicial practice, it was found that compensation, in addition to restorative, also has a preventive function and can be considered an analogue of statutory damages.

scholarly journals Evaluating the Economic Viability of Agricultural Pellets to Supplement the Current Global Wood Pellets Supply for Bioenergy Production

Energies ◽  
2021 ◽  
Vol 14 (8) ◽  
pp. 2263
Author(s):  
Mahmood Ebadian ◽  
Shahab Sokhansanj ◽  
David Lee ◽  
Alyssa Klein ◽  
Lawrence Townley-Smith
Keyword(s):  
Supply Chain ◽  
Western Europe ◽  
Small Scale ◽  
Economic Activities ◽  
Wood Pellets ◽  
Logistics System ◽  
Global Marketplace ◽  
Biomass Logistics ◽  
Production And Distribution ◽  
The Cost

In this study, an inter-continental agricultural pellet supply chain is modeled, and the production cost and price of agricultural pellets are estimated and compared against the recent cost and price of wood pellets in the global marketplace. The inter-continental supply chain is verified and validated using an integration of an interactive mapping application and a simulation platform. The integrated model is applied to a case study in which agricultural pellets are produced in six locations in Canada and shipped and discharged at the three major ports in Western Europe. The cost of agricultural pellets in the six locations is estimated to be in the range of EUR 92–95/tonne (CAD 138–142/tonne), which is comparable with the recent cost of wood pellets produced in small-scale pellet plants (EUR 99–109/tonne). The average agricultural pellet price shipped from the six plants to the three ports in Western Europe is estimated to be in a range of EUR 183–204 (CAD 274–305/tonne), 29–42% more expensive that the average recent price of wood pellets (EUR 143/tonne) at the same ports. There are several potential areas in the agricultural pellet supply chains that can reduce the pellet production and distribution costs in the mid and long terms, making them affordable supplement to the existing wood pellet markets. Potential economic activities generated by the production of pellets in farm communities can be significant. The generated annual revenue in the biomass logistics system in all six locations is estimated to be about CAD 21.80 million. In addition, the logistics equipment fleet needs 176 local operators with a potential annual income of CAD 2.18 million.

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