scholarly journals Digital Services Taxes: The International Experience and Relevance for the Russian Federation

2021 ◽  
Vol 8 (2) ◽  
pp. 314-330
Author(s):  
K. A. Ponomareva
Keyword(s):  
Russian Federation ◽  
International Experience ◽  
Digital Economy ◽  
Main Question ◽  
Eu Law ◽  
Legal Analysis ◽  
Digital Services ◽  
Suitable Solution ◽  
The Russian Federation ◽  
The Eu

The article deals with the problems arising in connection with the taxation of the digital economy, using the example of the proposals of the OECD and the EU on the introduction of a tax on digital services, as well as unilateral measures of national states in the area of taxation of the digital economy (on the example of the French digital tax). The main question for the study is whether unilateral measures imposing taxes on digital services represent a suitable solution to the tax problems that arise in connection with digitalization. Based on the legal analysis of both the EU Law provisions and domestic legal reality the author substantiates conclusions as applied to the Russian Federation.

scholarly journals Concept of Good Governance in Jurisprudence: The Russian Experience and Practice

2018 ◽  
Vol 3 (1) ◽  
pp. 34-45
Author(s):  
Elena Kireeva
Keyword(s):  
Russian Federation ◽  
Public Management ◽  
Scientific Literature ◽  
Good Governance ◽  
Administrative Reform ◽  
Legal Analysis ◽  
The Russian Federation ◽  
Russian Law ◽  
The Given ◽  
The Eu

In the given contribution the author analyses the Russian experience in the implementation of the concept of good governance. The research highlights the issues in the sphere of public management, which have been only partially resolved in the course of the administrative reform in the Russian Federation. Using the method of comparative legal analysis and monitoring the author reviews the existing approaches to the concept of good governance in the scientific literature and explores the implementation of the principles of good governance enshrined in the EU documents in the Russian law.

scholarly journals The Legal Definition of “Radioactive Waste” in EU Law and the Legislation of the Russian Federation

Legal Concept ◽  
2020 ◽  
pp. 116-120
Author(s):  
Yulia Lebedeva
Keyword(s):  
Radioactive Waste ◽  
Russian Federation ◽  
Historical Materialism ◽  
Eu Law ◽  
Legal Analysis ◽  
Legal Definition ◽  
The Russian Federation ◽  
Characteristic Features ◽  
Definition Of ◽  
Legal Concepts

Introduction: the adoption of the legal definition of “radioactive waste” in the Russian legislation and EU law was a significant event, as it reflected the importance of understanding the dangers to humans and the environment that humanity faced when dealing with radiation. The purpose of the study was to adopt one of the main legal concepts in atomic law – “radioactive waste”. Methods: the methodological framework for the research is a set of methods of scientific knowledge, among which the main ones are the general scientific philosophical methods of dialectical and historical materialism, the methods of comparative law, consistency, the methods of logical and structural and functional analysis. Results: the author’s well-founded position is based on the Russian legislation, EU law, and the opinions of the competent Soviet, Russian, and foreign scientific community on the issue of adopting a legal definition of “radioactive waste”. Based on the comparative legal analysis of the norms of the Federal laws of the Russian Federation and EU Directives, the differentiation of characteristic features of the legal definition of “radioactive waste” in EU law and the Russian legislation is carried out. Its features in Russian law are revealed. Conclusions: the study revealed the role of a unified legal approach to the legal definition of “radioactive waste” in order to explore the possibility of starting negotiations between the EU and Russia to develop an agreement in the field of scientific research of processing and new ways of disposal of radioactive waste.

Evidence and Proof in Civil and Administrative Proceedings: Comparative Legal Analysis

2020 ◽  
Vol 4 ◽  
pp. 72-76
Author(s):  
Yu. R. Sirazitdinova ◽  
Keyword(s):  
Russian Federation ◽  
Civil Procedure ◽  
Legal Analysis ◽  
The Russian Federation ◽  
Administrative Proceedings ◽  
Evidence And Proof

By comparing the article, some questions of proof and evidence are examined in the Code of Civil Procedure of the Russian Federation, agribusiness of the Russian Federation, CAS of the Russian Federation. An attempt has been made to develop proposals for amending Articles 62 and 122 of the CAS RF.

Theft and Fraud Committed Using Electronic Payment Systems (Regional Judicial and Investigative Practice)

2020 ◽  
Vol 2 ◽  
pp. 66-79
Author(s):  
S. L. Morozov ◽  
Keyword(s):  
Supreme Court ◽  
Russian Federation ◽  
Criminal Law ◽  
Legal Analysis ◽  
Payment Systems ◽  
Criminal Cases ◽  
Electronic Payments ◽  
Judicial Practice ◽  
The Supreme Court ◽  
The Russian Federation

The advent of the electronic currency and the effecting of electronic payments has caused new forms of thefts and types of acquisitive crimes. The judicial investigative practice of criminal cases of embezzlement committed using bank cards and other types of electronic payments has encountered problems with the qualification of such acts. The author identifies the most common enforcement problemsand their causesby a retrospective study of judicial practice, the changing norms of the criminal law. At the same time, a ten-year period of work of the judicial investigating authorities was studied. On the basis of traditional general scientific methods of cognition, as a result of a system-legal analysis of the considered set of specific situations, the author gives an author's view of the complex of causes that cause a lack of uniformity in judicial investigative practice. Using the hermeneutic approach, the author paid special attention to the application by the courts of the interpretation of the criminal law by the Plenum of the Supreme Court of the Russian Federation in different years. In conclusion, ways of resolving contentious issues of qualification of thefts and fraud in the field of electronic means of payment are proposed. It has been ascertained that high-quality and uniform law enforcement can provide additional clarification on the delimitation of related and competing theft from the Plenum of the Supreme Court of the Russian Federation. It is concluded that in general, the current concept of the Plenum of the Supreme Court of the Russian Federation does not contain contradictions with the novels of the criminal law, but can be improved. The rationale and edition of possible additions to the relevant decision of the Plenum of the Supreme Court of the Russian Federation are given.

THE PROBLEMS OF CRIMINAL LAW PROTECTION OF THE OIL INDUSTRY OF THE RUSSIAN FEDERATION

2020 ◽  
pp. 14-20
Author(s):  
Сергей Иванович Вележев ◽  
Антон Михайлович Седогин
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
Criminal Law ◽  
Oil Industry ◽  
Legal Analysis ◽  
The Russian Federation ◽  
The Republic ◽  
Illegal Activities ◽  
Business Entities ◽  
Criminal Groups

В статье рассмотрены актуальные вопросы уголовно-правовой охраны нефтяной отрасли Российской Федерации от преступных посягательств корыстной направленности. Иллюстрирован существенный ущерб, причиняемый преступными группами охраняемым общественным отношениям на национальном и международном уровнях. Проведен статистический и сравнительно-правовой анализ наиболее эффективных норм законодательства России и Казахстана, применяемых в ходе борьбы с подобной противоправной деятельностью. Предложено направление дальнейшего совершенствования российского уголовного закона. Нефтяная промышленность является одной из ведущих отраслей Российской Федерации, структурными сегментами которой являются в том числе объекты добычи, хранения, переработки и транспортировки нефти, а также объекты транспортировки, хранения и сбыта нефтепродуктов. Данные обстоятельства требуют принятия мер по ее защите от противоправных действий по хищению нефти и нефтепродуктов. Наряду с охранными, режимными и организационными мерами, которые осуществляют хозяйствующие субъекты, немаловажное значение имеет защита отрасли от преступных посягательств уголовно-правовым способом. В статье указывается необходимость совершенствования законодательства по обеспечению безопасности деятельности нефтяной отрасли, учитывая ее значение для экономики страны. Отмечается, что положительные результаты в поиске возможных путей совершенствования законодательства дает применение сравнительно-правового анализа уголовных норм СНГ по борьбе с преступностью в этой сфере деятельности. The article examines current issues of the criminal law protection of the oil industry of the Russian Federation from criminal attacks for mercenary reasons. The considerable damage caused by criminal groups to protected public relations at the national and international levels is illustrated. A statistical and comparative legal analysis of the most effective norms of the legislation of Russia and the Republic of Kazakhstan applied in the fight against such illegal activities has been carried out. The direction of further improvement of the Russian criminal law is proposed. The oil industry is one of the leading industries of the Russian Federation, the structural segments of that are the objects of oil production, storage, refining and transportation, as well as the objects of transportation, storage and marketing of oil product. Under these circumstances it is required totake measures for protection it from unlawful actions connected with stealing of oil and oil products. Along with security, safeguards and organizational measures that are implemented by business entities, protection of the industry from criminal attacks by a criminal law method is of no small importance. The article indicates the need to improve legislation to ensure the safety of the oil industry, based on its importance for the country's economy. It is noted that positive results in the search for possible ways to improve the legislation are provided by the use of a comparative legal analysis of the criminal norms of the CIS in the fight against crime in this area of activity.

scholarly journals Territoriality Beyond the State: The EU’s Territorial Claims and the Search for Their Legitimacy

2021 ◽  
Vol 22 (4) ◽  
pp. 650-672
Author(s):  
Josef Weinzierl
Keyword(s):  
The State ◽  
Political Community ◽  
The Other ◽  
Main Question ◽  
Eu Law ◽  
European Level ◽  
Territorial Claims ◽  
The One ◽  
The Individual ◽  
The Eu

AbstractQuite a few recent ECJ judgments touch on various elements of territorial rule. Thereby, they raise the profile of the main question this Article asks: Which territorial claims does the EU make? To provide an answer, the present Article discusses and categorizes the individual elements of territoriality in the EU’s architecture. The influence of EU law on national territorial rule on the one hand and the emergence of territorial governance elements at the European level on the other provide the main pillars of the inquiry. Once combined, these features not only help to improve our understanding of the EU’s distinctly supranational conception of territoriality. What is more, the discussion raises several important legitimacy questions. As a consequence, the Article calls for the development of a theoretical model to evaluate and justify territoriality in a political community beyond the state.

Ensuring the Rights and Legal Interests of the Victim when Checking the Crime Report: A Comparative Legal Analysis of the Criminal Procedure Codes of the Russian Federation and the People’s Republic of China

2021 ◽  
pp. 128-133
Author(s):  
Irina G. Smirnova ◽  
◽  
Ekaterina V. Alekseeva ◽  
◽  
Keyword(s):  
Russian Federation ◽  
Criminal Procedure ◽  
Legal Regulation ◽  
People’S Republic Of China ◽  
Legal Analysis ◽  
People's Republic Of China ◽  
Republic Of China ◽  
Procedure Code ◽  
The Russian Federation ◽  
Procedure Codes

The article presents a comparative legal analysis of the norms of the Criminal Procedure Code of the Russian Federation and the Criminal Procedure Code of the People’s Republic of China, which regulate the rights and powers of the victim within the framework of the stage of initiating a criminal case. The authors highlight several significant differences in the legal regulation of this issue. The differences are: the obligation to comply with the rules of jurisdiction in China at the stage of filing a statement of a crime, which is not required under the Code of Criminal Procedure of the Russian Federation; compulsory fingerprinting of a person when filing a crime report with a public security agency implemented in China; the existence of several types of preliminary checks (the list of activities carried out as part of these checks in China is open); intensive development of IT technologies and their introduction into the life of society, including for the fight against crime and ensuring law and order in society, in China.

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