scholarly journals The Establishment of an “Exit Tax” as a Potential Way to Broaden Russian Deoffshorization Measures

JURIST ◽  
2021 ◽  
Vol 4 ◽  
pp. 55-58
Author(s):  
Natalya G. Andrianova ◽  
Keyword(s):  
Russian Federation ◽  
The European Union ◽  
Tax Base ◽  
Public Interests ◽  
Balanced Approach ◽  
The Face ◽  
Private And Public ◽  
Capital Outflows ◽  
The Russian Federation ◽  
The Right

The article examines the European regulation of the «exit tax» enshrined in the Council of the European Union Directive No. 2016/1164 of July 12, 2016. The situations in which the «exit tax» is levied are analyzed, the procedure for determining the tax base, the procedure for the payment of tax, the possibility of presenting a deferral of tax, cases in which the tax is to be paid immediately in full, the problematic issues of the practical application of the Directive with regard to the «exit tax» are identified. The practice of implementing the provisions of the Directive about «exit tax» in Luxembourg is examined, as well as the specifics of the implementation of the Directive into national legislation on the example of Ireland’s experience. It is proposed to establish an «exit tax» in the Russian Federation as an additional source of budget revenues in the face of capital outflows and a pandemic of coronavirus infection. It is proposed to take a balanced approach in establishing an «exit tax» in order to maintain the balance of private and public interests. The establishment of a minimum value threshold will not prevent the movement of small assets when the state obtains the right to tax large assets when they move outside the Russian Federation.

Achieving Balance between Private and Public Interests in Arbitration Disputes

2016 ◽  
Vol 4 (4) ◽  
pp. 0-0
Author(s):  
Said Kazhlaev
Keyword(s):  
Civil Rights ◽  
Russian Federation ◽  
Legal Regulation ◽  
Federal Law ◽  
Public Interests ◽  
Private And Public ◽  
The Russian Federation ◽  
Culture And Development ◽  
The Right ◽  
Judicial Protection

The article is devoted to the issue of achieving balance between private and public interests in arbitration disputes. The author notes that arbitration proceedings as one of the alternative forms of civil rights protection, guarantee the realization by the parties of the right to freedom of contracts and the right to judicial protection in a voluntarily elected procedural form. The author draws attention to the fact that a legislator can impose certain restrictions, based on the need to ensure balance between private and public interests depending on the object of the dispute, its social importance, conditions of civil circulation, legal culture and development of the national social and economic system. The article contains proposals for amendments and additions to the new Federal Law “On Arbitration (Arbitration Proceedings) in the Russian Federation”. The author concludes that the new task of legal regulation is the creation of favorable legal environment for the functioning of arbitration courts which being an institute of civil society, will contribute to more effective functioning of national economy under the conditions of a civilized market, implementation of stability in economy management and attractiveness of the jurisdiction of the Russian Federation as a venue to conduct arbitration with participation of foreign countries.

The antitrust immunity of intellectual property in Russia

2021 ◽  
pp. 32-39
Author(s):  
S. S. Burchik
Keyword(s):  
Intellectual Property ◽  
Property Rights ◽  
Intellectual Property Rights ◽  
Russian Federation ◽  
Antitrust Law ◽  
Public Interests ◽  
Private And Public ◽  
The Russian Federation ◽  
Antitrust Immunity

The growing importance of intellectual property as an asset raises the question whether exercising of the intellectual property rights shall be regulated by antitrust law to protect against possible abuses and ensure the efficiency of the economy. The study aims to improve the existing regulation in the Russian Federation and align it with the idea of balancing private and public interests while fostering competition and encouraging innovation.

scholarly journals INSTITUTION OF PUBLIC LAND SERVITUDE IN THE CONTEXT OF THE THEORY OF REFLECTIVE ACTION OF LAW

2020 ◽  
pp. 208-212
Author(s):  
Artem Yu. Mokhov ◽  
Semyon P. Malyshkin
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
The State ◽  
Land Policy ◽  
Public Land ◽  
Land Plot ◽  
Land Relations ◽  
Private And Public ◽  
The Russian Federation ◽  
The Right

The main provisions of the theory of reflective action of law are considered in the article. The manifestation of law reflexes in modern legal regulation is analysed on the example of land relations. Land, as the basis of life and activity of peoples who live in the territory of the Russian Federation, acts not only as an economic good and a natural resource, but also as the object of a number of property and personal non-property relations connected with them. The institution of public land easement is considered by the authors to be a reflex of law, that is, the restriction of the subjective right of a particular owner of a land plot in the interests of society, the state. The issue of the limitation of the right of land private ownership is raised on the basis of an analysis of legislation and judicial practice. The problem of the limits of the action of public easements simultaneously aimed not only at the normal exercise of all property rights by the land plot owner, but also at preserving the favourable state of the environment, at ensuring the subjective rights of other participants in land legal relations, at the implementation of a single land policy of the state indicated in the context of the development of land legislation of the Russian Federation. The conclusion, that the use of the right reflex construction has a beneficial effect on strengthening legal certainty in the face of imbalances in private and public interests in land law, is made.

A.L. MAKOVSKY AND THE REVIVAL OF RUSSIAN PRIVATE LAW

2021 ◽  
Vol 20 (6) ◽  
pp. 8-17
Author(s):  
E.A. SUKHANOV
Keyword(s):  
Intellectual Property ◽  
Russian Federation ◽  
Civil Law ◽  
Civil Code ◽  
Point Of View ◽  
Private Law ◽  
Public Interests ◽  
Private And Public ◽  
The Russian Federation

The article highlights the role of prof. A.L. Makovsky in the creation of the new Civil Code of the Russian Federation of 1994–2006, as well as in the organization of the practice of its application and the development of the Concept for the Development of Civil Legislation of the Russian Federation in 2009. Special attention is paid to the activities of A.L. Makovsky on the preparation of the Fourth Part of the Civil Code of the Russian Federation and the concept of intellectual rights enshrined by it, opposing the traditional archaic concept of “intellectual property”. The importance of the need to increase the attention of civil law to the issue of protecting the rights and interests of citizens and other weakest participants in civil legal relations in their opposition to the interests of large companies striving to take a privileged position in property turnover is shown. From this point of view, the author substantiates the need for a significant adjustment in the understanding of the balance of private and public interests, which is the basis of civil law regulation.

scholarly journals Bank deposit agreement in the Russian Federation: combination of private and public interests therein

2020 ◽  
pp. 20-35
Author(s):  
Larisa Yur'evna Dobrynina
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
Public Law ◽  
Theoretical Research ◽  
State Control ◽  
Public Interests ◽  
Economic Space ◽  
Bank Deposits ◽  
Private And Public ◽  
The Russian Federation

The object of this scientific-theoretical research consists in public relations emerging during investment of finances into bank deposit from the perspective of profitability factors, security and liquidity. The author analyzes the novelties introduced into the Civil Code of the Russian Federation, including those pertinent to new types of bank deposits. The work discussed all-round state control over the movement of finances in bank deposits, justifying the examination of a number of responsibilities of public commercial banks. The article analyzes legislative regulating relations by bank deposit agreement, which includes not only norms of private law, but public law as well. Research is carried out on the legal problems associated with the changes and termination of bank deposit agreement. The legislative array regulating these relations, is being examined as a complex legal institution, combining norms of civil, financial, and administrative law. The legislator protects not only the rights of investors, but also performs a supervisory and stimulating policy in the financial market, ensuring stability of the entire economic space of the Russian Federation. The article makes a number of recommendations on improving civil legislation aimed at protection of the rights of bank investors.

scholarly journals Implementation of promoting inclusive and sustainable economic growth, employment, and decent work for all as the goal in the updated Constitution of the Russian Federation

2021 ◽  
Vol 7 (Extra-E) ◽  
pp. 488-496
Author(s):  
Marietta D. Shapsugova
Keyword(s):  
Russian Federation ◽  
Social Solidarity ◽  
Decent Work ◽  
Public Authorities ◽  
Public Interests ◽  
Russian Economy ◽  
The Social ◽  
Private And Public ◽  
The Russian Federation ◽  
Sustainable Economic Growth

The article analyzes the content of the new Article 75.1 of the Constitution of the Russian Federation through the prism of economic and political doctrines of solidarity based on the social division of labor, codependency, and mutual assistance. The relevance of the problem of social solidarity in the implementation of economic activity by citizens is due to the entry into force of the Law of the Russian Federation on the amendment to the Constitution of the Russian Federation of March 14, 2020 "On improving the regulation of certain issues of the organization and functioning of public authorities." Concluded that Article 75.1, fixing new principles of balancing private and public interests based on mutual trust in society and the state, integrating the Russian economy into the global community based on universal principles of economic development set out in the Concept of Sustainable Development of the United Nations.

scholarly journals The right to a favorable environment as a constitutional and environmental right

2019 ◽  
pp. 165-175
Author(s):  
I. O. Krasnova
Keyword(s):  
Environmental Quality ◽  
Russian Federation ◽  
Environmental Legislation ◽  
Public Interests ◽  
Legitimate Interest ◽  
Favorable Environment ◽  
Legal Nature ◽  
The Russian Federation ◽  
Environmental Relations ◽  
The Right

The legal uncertainty of the right to a favorable environment revealed by science is noted, which impedes its implementation. Two positions of scientists are analyzed — recognizing the right to a favorable environment as a subjective right and as a legitimate interest. As the right to a favorable environment is proclaimed in the Constitution of the Russian Federation and enshrined in environmental legislation, the author comes to the conclusion about the double legal nature of law. As a subjective right, it is directly enshrined in the Law “On Environmental Protection” and extends to a narrow circle of environmental relations to ensure environmental quality, and as a constitutional one, it expresses public, public interests enshrined in the preambles and principles of laws, in political and legal acts.

scholarly journals Tax Mechanisms to Reduce the Economic Impact of the COVID-19 Pandemic in the Russian Federation and the European Union

2021 ◽  
Vol 16 (7) ◽  
pp. 66-76
Author(s):  
K. A. Ponomareva
Keyword(s):  
Russian Federation ◽  
The European Union ◽  
Global Challenge ◽  
Support Measures ◽  
The Face ◽  
Huge Impact ◽  
The Russian Federation ◽  
National Governments ◽  
The Eu

In 2020, the world has faced with a global challenge – the new coronavirus infection (COVID-19) pandemic, which has had a huge impact on the policies and economies of all states. In the face of severe economic slowdown, most countries have implemented stimulus packages. The paper describes the measures of tax support introduced in the Russian Federation and the EU and highlights the stages of the introduction of these measures. At the first stage, support measures were introduced for citizens and enterprises through both cash payments and a deferral of tax collection, the introduction of temporary benefits and mitigation of the rules for the transfer of losses. The next step was to stimulate the economy, including through tax policy measures.The paper is a continuation of the study, the results of which – an analysis of the measures of the first stage in the OECD and the EU – were published by the author in No. 10, 2020, Journal “Actual Problems of Russian Law.” This paper examines the follow-up measures introduced by national governments, as well as the measures planned to be introduced in the EU. In addition, the analysis of tax support measures developed and introduced in the Russian Federation was carried out.

scholarly journals Environmental justification of legal consequences of illegal actions in the Russian Federation

2021 ◽  
Vol 258 ◽  
pp. 05015
Author(s):  
Olga Ilyina ◽  
Anatoly Levushkin ◽  
Julia Dronova
Keyword(s):  
Russian Federation ◽  
Criminal Liability ◽  
Legal Regulation ◽  
Point Of View ◽  
Public Interests ◽  
Legal Nature ◽  
Private And Public ◽  
Minor Children ◽  
The Russian Federation ◽  
Legal Consequences

The issue of alimony obligations enforcement is quite acute in our country. It is necessary to recognize that Russian legislation does not contain effective mechanisms for collecting funds from parents for the maintenance of minor children. The article reveals the legal nature of consequences of non-payment of funds for the maintenance of minor children by their parents from the point of view of ratio of private and public interests in the mechanism of legal regulation. The authors note the prerequisites and limits of shifting the balance of private and public interests in the study of grounds for applying criminal liability measures for non-payment of alimony.

Non-judicial Forms of Resolving Disputes Related to the Protection of Consumer Rights in Russia and the European Union: Results of 2018-2019

2019 ◽  
Vol 10 (3) ◽  
pp. 954
Author(s):  
Marina M. VILDANOVA ◽  
Elena P. ERMAKOVA ◽  
Tatyana V. ALEKSEEVA
Keyword(s):  
European Union ◽  
Russian Federation ◽  
Consumer Protection ◽  
Financial Services ◽  
Dispute Settlement ◽  
Legal Regulation ◽  
The European Union ◽  
Special Procedure ◽  
The Russian Federation ◽  
The Right

The authors examine the features of the legal regulation of consumer protection in Russia and the European Union. It has been revealed that: (1) the evolution of non-judicial forms of consideration of consumer disputes both in the Russian Federation and in the EU will help to increase consumer protection and the accessibility of the exercise of the right to resolve disputes for consumers of different property levels, since the procedures under consideration are free of charge; (2) due to the specifics of disputes with consumers of financial services, the creation for these disputes of a special procedure for consideration by professional specialists of the financial market is justified and should positively affect the quality of consideration of cases; (3) the introduction of non-judicial forms into practice will entail a reduction in the resolution of conflict situations and a decrease in the load on the judicial system; (4) there is still some confusion of dispute settlement procedures in a number of provisions of the bill on the settlement of consumer disputes in electronic commerce in the Russian Federation, which is advisable to eliminate when finalizing the bill.

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