The Role of the Constitutional Court of the Russian Federation in the Formation of the Taxpayer Integrity Concept

2021 ◽  
Author(s):  
T.I. Afanasyeva ◽  
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Negative Impact ◽  
Practical Implementation ◽  
Constitutional Court ◽  
Leading Role ◽  
The Russian Federation ◽  
Russian Law ◽  
Tax Benefits

The article investigates the influence of the positions of the Constitution-al Court of the Russian Federation on the formation of the taxpayer integrity presumption in Russian law. The research is conducted in the context of the implementation and protection of taxpayers` rights. The lack of a uniform un-derstanding of the constitutional principal content determines the problems as-sociated with the legal assessment of the actions of taxpayers aimed at opti-mizing the tax burden. Taking into account the place of the Constitutional Court of the Russian Federation in the political system of the country as the highest body of constitutional control, which approves the principles of legali-ty both in law-making and in law enforcement, it is concluded that the leading role in the formation of the taxpayer integrity concept belong to the Constitu-tional Court of the Russian Federation. At the same time, the analysis of the practical implementation of a number of provisions of the Tax Code of the Russian Federation, their interpretation by the Constitutional Court of the Russian Federation showed a lack of consistency in its positions regarding the assessment of the legality (illegality) of tax benefits. The latter, in turn, has a negative impact on the law enforcement process in the field of taxation and makes us think about the mechanism for reviewing our positions by the Con-stitutional Court of the Russian Federation.

scholarly journals LAWMAKING ACTIVITY OF TERRITORIAL ENTITIES OF THE RUSSIAN FEDERATION: PROBLEMS AND SOLUTIONS

2017 ◽  
Vol 2017 (2) ◽  
pp. 95-99
Author(s):  
О. Рыбаков ◽  
O. Rybakov ◽  
О. Рыбакова ◽  
O. Rybakova
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Constitutional Court ◽  
Legal Doctrine ◽  
Problems And Solutions ◽  
The Russian Federation ◽  
The Law ◽  
Legal Expertise ◽  
Law Making

<p>The article features an analysis of lawmaking activity of territorial entities of the Russian Federation, while focusing on some problems of regional normative legal acts. The authors define the role of legal expertise as one of the key elements of the regional law-making activity providing unity and integrity of the law over the whole territory of the Russian Federation. The analysis of the concept of “legal expertise” due to the regional regulations is given in the article, as well as its types and its essence. The authors examine different trends and approaches to the nature of the normative legal act due to the Constitutional Court of the Russian Federation practice, as well as in legal doctrine and legal law enforcement practice.</p>

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.

Legal restrictions on the right of association in political parties and their interpretation in court decisions: comparative legal analysis

2021 ◽  
Vol 30 (2) ◽  
pp. 149-179
Author(s):  
Andrey Vershinin
Keyword(s):  
Law Enforcement ◽  
Political Parties ◽  
Russian Federation ◽  
Party System ◽  
Large Scale ◽  
Political Competition ◽  
Constitutional Court ◽  
Freedom Of Association ◽  
The Russian Federation ◽  
The Creation

The article examines the issue of exercising the freedom of association in political parties in Russia in a comparative analysis with the leading democratic countries of the world. Modern democracies cannot be imagined without political parties, which are the representors of the interests of their voters in legislative bodies and local government bodies. The development of civil society and the entire political system in the country depends on how the freedom of association in political parties and the access of parties to participate in elections is realized. The development of legislation on political parties in the Russian Federation proceeded unevenly. In the first years after the adoption of the Constitution the legislative body did not introduce strict requirements for parties. The adoption of a special federal law on political parties in 2001 became a turning point in the development of the party system. The author identifies two large blocks of restrictions on the creation of parties. The first is legislative restrictions, the second is the restrictions that arise from the unfair activities of legislative and law enforcement agencies. In this work, legislative restrictions are compared with restrictions in other democracies, as well as based on legal positions developed by the European Court of Human Rights. The author comes to the opinion that some restrictions on the creation of parties are not necessary now, in the meantime they significantly narrow the possibilities of party creation and political competition. First, we are talking about a ban on the creation of regional parties. The Constitutional Court in its legal positions indicated that this restriction is temporary and will be lifted over time. Within the framework of this work, the author will give suggestions on changing the approach to the creation of political parties in Russia, which should affect the emergence of new strong parties at different levels of public authority. The author believes that a system of “controlled multiparty system” has developed in Russia, which is implemented both in changing the legislation on political parties based on the interests of the “party in power” and the practice of the registration body, which prevents the formation of new parties claiming to redistribute the existing distribution of forces. Based on the analysis of the legislation on political parties, law enforcement practice, decisions of the Constitutional Court of the Russian Federation, the ECHR and the legislation of foreign countries, the author proposes approaches to reforming the existing party system, which include small cosmetic changes and large-scale changes in approaches to the creation of parties.

scholarly journals TO THE QUESTION ABOUT THE CONCEPT «PROCEDURAL COSTS IN CRIMINAL PROCEEDINGS»

Issues of Law ◽  
2020 ◽  
Vol 20 (4) ◽  
pp. 89-93
Author(s):  
S.M. Darovskikh ◽  
◽  
Z.V Makarova ◽  
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Criminal Procedure ◽  
Constitutional Court ◽  
Criminal Proceedings ◽  
Procedure Code ◽  
Procedural Costs ◽  
The Russian Federation ◽  
Definition Of ◽  
Article 5

The article is devoted to the issues of formulating the definition of such a criminal procedural concept as «procedural costs». Emphasizing the importance both for science and for law enforcement of clarity and clarity when formulating the definition of criminal procedural concepts, the authors point out that the formulation of this concept present in the current Criminal Procedure Code of the Russian Federation is far from being improved. Having studied the opinions on this issue of the Constitutional Court of the Russian Federation, a number of procedural scholars, the authors propose their own version of the definition of the concept of «criminal procedural costs» with its allocation in a separate paragraph of Article 5 of the Criminal Procedure Code of the Russian Federation.

scholarly journals Legal Mechanisms for Protection of Migrants' Rights by the Public Authorities of the Russian Federation

2018 ◽  
Vol 9 (4) ◽  
Author(s):  
Ksenia Minakova
Keyword(s):  
Russian Federation ◽  
Migration Policy ◽  
Constitutional Court ◽  
Special Role ◽  
Public Authorities ◽  
Normative Documents ◽  
The Public ◽  
The Russian Federation ◽  
Migrants Rights

The article analyzes methods of ensuring the migrants rights by the public authorities of the Russian Federation, the individual elements of the migration policy of the Russian Federation relating to the activities of public authorities. It considers the activities in the field of protection of the migrants rights by such authorities as the Russian President's Office for Constitutional Rights of Citizens, the Presidential Council for Civil Society and Human Rights, the Council for Interethnic Relations, General Directorate for Migration, Chief Directorate for Migration Issues of Ministry of Internal Affairs of the Russian Federation, their normative documents, that regulate their activities. It examines separately the activities of the RF Government in the field of protection of the migrants rights, as well as judicial authorities; it identifies the special role of the RF Constitutional Court in the field of ensuring the rights of migrants, refugees, the internally displaced and stateless persons. It underlines the role of authority bodies of the RF entities in ensuring the migrants rights in terms of Irkursk Oblast. The article offers to differentiate strictly the role of each authority body in the field of migrants rights protection, as well as to pay specific attention to regulation of activities of the FR entities authority bodies in this direction.

scholarly journals Local Self-Government in the Public Government System: A New Constitutional Dimension

2020 ◽  
Vol 10 ◽  
pp. 23-26
Author(s):  
Oleg A. Kozhevnikov ◽  
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Legal Framework ◽  
Constitutional Court ◽  
Public Power ◽  
The Public ◽  
System A ◽  
International Obligations ◽  
The Russian Federation ◽  
The Law

The article analyzes certain provisions of the Law of the Russian Federation on the amendment to the Constitution of the Russian Federation of March 14, 2020 No. 1-FKZ “On improving the regulation of certain issues of the organization and functioning of public power” in terms of regulatory regulation of local self-government. According to the analysis the author comes to the conclusion that with the entry into effect of the mentioned legal act the content of individual elements of the constitutional-legal bases of local self-government will change, but the nature and scope of modifications in many respects will depend on the provisions of the rules of sectoral legislation aimed at implementing the relevant provisions of the Constitution. In this regard, the Federal legislator has a huge responsibility to create an “updated” legal framework for the implementation of the constitutional foundations of local self-government, taking into account the already established law enforcement practice, the positions of the constitutional court of the Russian Federation, as well as the state's international obligations under the European Charter on local self-government.

Law enforcement practice in the field of budget: theoretical-legal and judicial-arbitration aspects

2021 ◽  
Author(s):  
Hristina Peshkova ◽  
Vladimir Pachkun
Keyword(s):  
Law Enforcement ◽  
Graduate Students ◽  
Russian Federation ◽  
Financial Control ◽  
Constitutional Court ◽  
Educational Organizations ◽  
Judicial Practice ◽  
Legal Provisions ◽  
The Supreme Court ◽  
The Russian Federation

The monograph examines the practical aspects of the application of the budget legislation of the Russian Federation in judicial practice — the practice of the Supreme Court of the Russian Federation and arbitration courts, as well as the functions of the Constitutional Court of the Russian Federation on the interpretation of budget legislation. The article analyzes the theoretical and legal provisions of law enforcement activities in the field of the budget, as well as the categories of budget and legal science. For legal scientists, graduate students, students of legal educational organizations, as well as practitioners of courts, financial control bodies and other state and municipal institutions.

FORMS AND METHODS OF PARTICIPATION OF PRIVATE SECURITY GUARDS AND VOLUNTARY PEOPLE'S PATROL IN RESPONSE TO ILLEGAL TRAFFICKING OF WEAPONS

2018 ◽  
pp. 78-95
Author(s):  
Denis Mikhaylovich Denisov
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Negative Impact ◽  
National Guard ◽  
Criminal Code ◽  
Private Security ◽  
Law Enforcement Agencies ◽  
Security Guards ◽  
Security Issues ◽  
The Russian Federation

In this study, the issues of the state of counteraction of law enforcement agencies of the Russian Federation to illegal trafficking in weapons, explosives and ammunition at the present stage are considered. Given the meetings directions of heads of divisions of law-enforcement agencies, Federal National Guard Troops Service, Federal Security Service, Public Prosecution Office, Security Council of the Russian Federation on the specified question. Noted the importance of prevention in this area of work, based on the past redundancy of personnel of the MIA of Russia and increasing the role of the public (voluntary people's patrol, private security company) in security issues. Among other things, were touched upon the issues of the negative impact of the global Internet network on the spread of illegal methods of manufacturing of weapons, ammunition and explosives. Presented the statistical data on detection and suppression of crimes under articles 222–226 of the Criminal Code of the Russian Federation. The purposes, causes and conditions of illegal arms trafficking, as well as the composition of criminal acts related to this type of illegal acts are considered, the gaps in the current legislation are pointed out. Examples of control preventive measures and their results are given. Particular attention is paid to the forms and methods of participation of private security guards and members of voluntary people's patrol in the prevention, prevention and suppression of the spread of illegal weapons, ammunition and explosives, as well as reducing the risk of accidents, crimes related to the use of socially dangerous objects and substances.

Administrative Liability for Illegal Remuneration on Behalf of Legal Person

10.12737/7545 ◽  
2015 ◽  
Vol 3 (2) ◽  
pp. 0-0
Author(s):  
Артем Цирин ◽  
Artem Tsirin ◽  
Сергей Зырянов ◽  
Sergey Zyryanov
Keyword(s):  
Law Enforcement ◽  
Present Article ◽  
Russian Federation ◽  
Legal Person ◽  
Criminal Prosecution ◽  
Criminal Offence ◽  
National Plan ◽  
The Russian Federation ◽  
Russian Law ◽  
Administrative Responsibility

The present article is devoted to problem aspects of administrative responsibility for illegal remuneration on behalf of the organization in the Russian Federation. In the article on the base of law-enforcement practice are analyzed suggestions for improvement of legislative mechanisms of involvement organizations to responsibility for the corruption offenses made from a name or in interests of such organizations. Carrying out researches on the designated subject is provided by the National plan of corruption counteraction for 2014—2015. In Russian law-enforcement practice there are a lot of cases when the organization actively assists in criminal prosecution of the guilty person. However, judges make the organization responsible. Considering the big sizes of sanctions provided by this article, the situation is perceived as injustice and doesn&#180;t promote achievement of the objectives of administrative responsibility. In this regard authors developed the special bases of releasing organization from responsibility in cases when governing bodies actively promote disclosure and investigation of the criminal offence made by interested person.

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