scholarly journals Civil-legal institutions in tax law enforcement.

2017 ◽  
Vol 1 (3) ◽  
pp. 42-49
Author(s):  
Marina Karaseva (Sentsova)
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Civil Law ◽  
Civil Code ◽  
The State ◽  
Constitutional Court ◽  
Legal Institutions ◽  
The Russian Federation ◽  
Property Losses ◽  
Civil Order

The subject. The enforcement of civil-legal institutions, such as liability for damage and unjustenrichment in tax disputes.The purpose of the paper is to identify how the civil-legal institutions may help in interpretationand enforcement of tax legal rules.The methodology. The methods of analysis and synthesis are used. The focus of the scientificanalysis concerns the decisions of the Constitutional Court of the Russian Federation,the Supreme Court of the Russian Federation and the courts of general jurisdiction.Results and scope of application. Damage (harm) caused to the state by tax arrears is fundamentallydifferent from the harm (damage) caused to the civil order, responsibility forwhich is provided by Art. 1064 of the Russian Civil Code. Concerning the damages to stateby tax arrears, these arrears don’t affect the initial assets of the state and couldn’t be reimbursedusing to the civil order (Art. 1064 of the Russian Civil Code).Concerning property deduction on personal income tax, it can't be equaled to tax (arrears)by using the legal fiction. Because the underestimation of the tax base for personal incometax leads to property losses of the budget, this situation is subject to the application of civillaw institutions.Conclusions. Today the law enforcement practice creates a situation of substitution of legalityby expediency. The essence of this situation is that, if it is not possible to solve a situationby using tax legal rules, the situations is solved by civil law, although the applicationof the civil law to these situations is not possible on the merits.

scholarly journals Challenges of Compulsory Seizure of Private Property by the State through Requisition, Confiscation and Nationalization under the Civil Legislation of Russia

Lex Russica ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 25-32
Author(s):  
E. V. Bogdanov
Keyword(s):  
Russian Federation ◽  
Private Property ◽  
Civil Law ◽  
Civil Code ◽  
State Ownership ◽  
The State ◽  
State Responsibility ◽  
Additional Equipment ◽  
The Russian Federation ◽  
To Come

The existence of extraordinary circumstances, which should be understood as circumstances unavoidable under these conditions, constitutes the condition for requisition. The Civil Code of the Russian Federation gives state bodies a certain freedom in carrying out requisitions, as it is hardly possible to list all exceptional circumstances when additional equipment or other property will be required both to prevent the development of emergencies and to deal with their consequences.Civil law confiscation involves the termination of private property and the emergence of state ownership of confiscated property. Therefore, it is impossible to treat as confiscation the seizure of tengible media according to Para. 4 of Art. 1252 of the Civil Code of the Russian Federation, because they were produced in violation of the law and, therefore, ownership has not arisen. The paper also substantiates the conclusion that nationalization requires relevant property to come not into the property of the State, but into the national property. In the author’s opinion, the currently existing State property does not contain any hints of national property, and it can be stated that the Russian people even more than previously are removed from the property of the State and are excluded from State responsibility. Nationwide property serves as a foundation of the civil society.

scholarly journals The principle of good faith as a means of the development of law

2021 ◽  
pp. 60-75
Author(s):  
Radik Rashitovich Lugmanov
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Civil Law ◽  
Good Faith ◽  
Constitutional Court ◽  
Special Role ◽  
Russian Science ◽  
Legal Provisions ◽  
The Russian Federation ◽  
Legal Uncertainty

The subject of this research is the principle of good faith in the Russian civil law, in versatility of its doctrinal understanding and complexity of substantive definition. The author describes the key approaches adopted in the Russian science, outlines certain flaws common to interpretation of this principle. It is noted that the usual interpretation of the principle of good faith, as a certain behavioral standard of the party to a contract, has no applicative avenue due to its natural meaninglessness and practical futility. Civil transaction requires predictability, certainty and stability, which is excluded without a uniform interpretation of the principle of good faith. Another subject of this research is the additional responsibilities that are directly related to the principle of good faith. The author indicated the problems of linear use of the formulas cited in law, since it also creates the grounds for legal uncertainty. The main conclusions are as follows: 1) Recognition of the special role of judicial system in revision, adaptation and development of the written law. This function of judiciary is implemented in the process of ordinary law enforcement under the auspices of referring to such general clauses as the principle of good faith. 2) Revision, development, or supplement of the law may cannot be done ad hoc. The court cannot introduce legal uncertainty into law enforcement. This requires special instruments in form of the strictly verifiable values, which would be the bases of law as a whole and civil law in particular. Such values are reflected in the Constitution of the Russian Federation and legal provisions of the Constitutional Court of the Russian Federation. Thus, the constitutionalization of private law is a natural process of translating socially significant values into the civil law by means of the principle of good faith.  

THE ROLE OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION IN THE INTERPRETATION OF RULES ON ACQUISITION PRESCRIPTION OF LAND PLOTS

2021 ◽  
pp. 5-10
Author(s):  
A. V. Dulger ◽  
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Civil Code ◽  
Constitutional Court ◽  
New Approaches ◽  
The Supreme Court ◽  
Scientific Papers ◽  
Unknown Reason ◽  
The Russian Federation ◽  
The Law

The paper considers the institution of acquisition prescription relating to real estate (land plots), the procedure for the implementation of which is established by Article 234 of the RF Civil Code. The paper presents the main problems of the law enforcement practice when considering cases in courts on the recognition of property rights under acquisition prescription. In particular, the study reveals the main reasons for mass refusals of courts in such claims, despite the existence of a norm in the law and a number of explanations of the highest judicial authorities. To identify the problems and the ways to their solution, the author analyzes various scientific works covering this topic; draws attention to the lack of scientific papers on the relevant issue and the insufficient investigation of problems and ways to solve them. Despite the explanation of the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation, most approaches contradict law enforcement practice and the principles of civil law. For some unknown reason, the publications after November 2020 do not take into account the Resolution of the Constitutional Court of the Russian Federation of 26.11.2020 No. 48-P on the issues of acquisition prescription, which has a generally binding nature and answers a lot of problematic issues in the law enforcement practice of Article 234 of the RF Civil Code. The paper describes new approaches proposed by the Constitutional Court of the Russian Federation, which should be used when considering cases on prescriptive possession claims and implementation of this institution. The author puts forward a thesis about filling in numerous gaps, but it is too early to speak of the end of the discussion. The content of Article 234 of the Civil Code of the Russian Federation requires bringing in accordance with new approaches of the Constitutional Court of the Russian Federation in the interpretation of this norm.

Institute for assurances and its implementation in the penal system in the framework of the Federal Law of 05.04.2013 No. 44-FZ “On contract system in procurement of goods, works, services for state and municipal needs”

2020 ◽  
pp. 162-170
Author(s):  
Екатерина Станиславовна Брылякова ◽  
Тамара Викторовна Шепель
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Civil Law ◽  
Civil Code ◽  
Penal System ◽  
Federal Law ◽  
Law Enforcement Agencies ◽  
Legal Obligations ◽  
Legal Nature ◽  
The Russian Federation

Статья посвящена анализу нового института гражданского права «заверения об обстоятельствах», нашедшего легальное отражение в гражданском законодательстве РФ только после принятия Федерального закона РФ от 08.03.2015 № 42-ФЗ «О внесении изменений в часть первую Гражданского кодекса Российской Федерации». При этом с появлением данного института возникла полемика относительно его правовой природы и отнесения к институту преддоговорной ответственности как его разновидности или как одной из гарантий обязательственных правоотношений. Актуальность темы обусловлена еще и анализом возможности реализации института заверений об обстоятельствах в контексте Федерального закона от 05.04.2013 № 44 «О контрактной системе в сфере закупок товаров, работ, услуг для обеспечения государственных и муниципальных нужд» в части защиты интересов заказчиков и одного из элементов антикоррупционной составляющей. Ряд правоприменителей категорически не допускают возможности реализации исследуемого института в контрактной системе. Кроме того, в правоприменительной сфере возникает дискуссионный вопрос относительно интерпретации заверений об обстоятельствах и их применении в обязательственных правоотношениях. В статье предпринята попытка определить правовую природу института заверений об обстоятельствах и ответственности за недостоверные заверения, а также обосновать возможность его реализации в контрактной системе в сфере закупок товаров, работ и услуг для обеспечения государственных и муниципальных нужд, в том числе для нужд уголовно-исполнительной системы. This article is devoted to the analysis of a new institution of civil law “assurances of circumstances”, which was legally reflected in the civil legislation of the Russian Federation only after the adoption of the Federal law of the Russian Federation from 08.03.2015 № 42-FZ “On amendments to part one of the Civil code of the Russian Federation”. At the same time, with the appearance of this institution, there has been a lot of controversy regarding its legal nature and the attribution to the institution of pre-contractual liability as its variety or as one of the guarantees of legal obligations. The relevance of the topic due to the analysis of the feasibility of the Institute for assurances in the context of the Federal law of 05.04.2013 № 44 “On contract system in procurement of goods, works, services for state and municipal needs” in terms of protecting the interests of customers and one of the elements of the anti-corruption component. A number of law enforcement agencies categorically do not allow the possibility of implementing the research Institute in the contract system. In addition, in the law enforcement sphere, there is a debatable issue regarding the interpretation of assurances about circumstances and their application in legal relations of obligations. The article attempts to understand the concept and legal nature of the institution of assurances about circumstances and to justify the possibility of its implementation in the contract system in the field of procurement of goods, works and services for state and municipal needs, including for the needs of the penal system.

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.

SUBORDINATION AGREEMENT IN THE SYSTEM OF PRIVATE LAW

2021 ◽  
Vol 21 (3) ◽  
pp. 7-107
Author(s):  
M.D. TYAZHBIN
Keyword(s):  
Russian Federation ◽  
Civil Law ◽  
Civil Code ◽  
Law Reform ◽  
Private Law ◽  
Legal Nature ◽  
The Russian Federation

The article is dedicated to the category of subordination agreements. Based on the concept of conflict of rights in personam, the author makes an attempt to integrate this category into the system of private law, to determine the legal nature of subordination, and from these positions to assess the effectiveness of Art. 309.1 of the Civil Code of the Russian Federation, implemented in the course of the civil law reform.

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.

Law enforcement practice of judicial authorities on tax disputes

2021 ◽  
pp. 550-563
Author(s):  
Alexandr V. Izmalkov ◽  
Alexander A. Kuznetsov ◽  
Pavel A. Kuznetsov ◽  
Ella Y. Kuzmenko
Keyword(s):  
Law Enforcement ◽  
Research Methods ◽  
Russian Federation ◽  
The State ◽  
Effect Relationship ◽  
General Scientific ◽  
The Russian Federation ◽  
The Law ◽  
Qualitative Characteristics ◽  
State Body

We analyze the law enforcement practice of judicial authorities on taxes and fees, since the Tax Code of the Russian Federation is a rather controversial regulatory legal act. Tax disputes arise both at the initiative of tax authorities and at the initiative of taxpayers. Purpose: to determine the main directions of law enforcement practice of courts in tax disputes. We use general scientific and specially legal methods as research methods. The focus is on the method of analysis. In the course of the research, we analyze the con-sideration of cases by judicial authorities on tax disputes, their quantitative and qualitative characteristics. We conclude that the emergence of disagree-ments between taxpayers and the state body when resolving the issue of the legality of their actions (inaction), as well as the legality of a non-normative legal act is the main reason for the formation of law enforcement practice in tax disputes. During the passage of all stages of the application of the law, it is also necessary to establish the existence of a cause-and-effect relationship between the actions of the taxpayer and the resulting consequences. The main points of this process go through several stages. We define the main directions of the law enforcement practice of courts in tax disputes.

LEGAL AND ORGANIZATIONAL PROBLEMS OF CONDUCTING COMPREHENSIVE COMMISSION INSPECTIONS OF PENAL FACILITIES ON THE SUBJECT OF ANTI-TERRORIST SECURITY STATE ASSESSMENT OF PENAL OBJECTS (TERRITORIES)

2021 ◽  
pp. 128-133
Author(s):  
Олег Игоревич Денисенко ◽  
Оганнес Давитович Мкртчян
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
State Assessment ◽  
The State ◽  
Organizational Level ◽  
Penal System ◽  
High Quality ◽  
The Subject ◽  
The Russian Federation ◽  
Qualitative Characteristics

В связи с увеличением числа преступлений террористической направленности разрешения требуют вопросы, связанные с обеспечением объектов (территорий) УИС инструментами антитеррористической защищенности, к которым можно отнести такие, как проведение организационно-практических мероприятий антитеррористической защиты объектов УИС, наличие соответствующей документации и ответственного должностного лица, выполнение режимных требований на объектах УИС в соответствии с законодательством РФ, а также обеспечение контроля за количественными и качественными характеристиками эксплуатируемых инженерно-технических средств охраны и надзора. Актуальность проводимого исследования обусловлена необходимостью качественной реализации в правоприменительной практике совокупности требований обеспечения мероприятий по обеспечению антитеррористической защищенности объектов (территорий) УИС с целью защиты прав и интересов всех субъектов уголовно-исполнительной системы от террористического посягательства. Авторами выявляются проблемы правового и организационного уровня при оценке состояния антитеррористической защищенности объектов УИС: формализм при проведении обследований, недостаточный уровень оснащенности объектов УИС инженерно-техническими средствами охраны и надзора, а также финансирования для удовлетворения нужд объектов УИС в части обеспечения антитеррористической защищенности. Помимо прочего упоминаются такие проблемы, как отсутствие унифицированных принципов организации деятельности комплексных комиссионных обследований, разработанных с учетом современных правоприменительных норм и запросов практики, а также обосновывается необходимость повышения компетентности сотрудников ФСИН России при проведении комплексных комиссионных обследований. In connection with the increase in the number of terrorist crimes, the resolution requires issues related to the provision of facilities (territories) of the penal system with anti-terrorist security tools, which include such as the implementation of organizational and practical measures for the anti-terrorist protection of the penal system, the availability of appropriate documentation and a responsible official, the implementation of regime requirements at the facilities of the penal system in accordance with the legislation of the Russian Federation, as well as ensuring control over the quantitative and qualitative characteristics of the operating engineering and technical means of protection and supervision. The relevance of the study is due to the fact that in law enforcement practice, a high-quality implementation of the set of requirements for ensuring the anti-terrorist protection of objects (territories) of the penal system is required so that the rights and interests of all subjects of the penal system in terms of protection from terrorist encroachment are observed. The authors identify the problems of the legal and organizational level when assessing the state of anti-terrorist security of penal facilities: formalism in conducting surveys, insufficient equipment of penal facilities with engineering and technical means of protection and supervision, as well as the level of funding to meet the needs of penal facilities in terms of ensuring anti-terrorist protection. Among other things, such problems as the lack of unified principles for organizing the activities of complex commission surveys, developed taking into account modern law enforcement norms and practice requests, are mentioned, as well as the need to improve the competence of employees of the Federal Penitentiary Service of Russia when conducting comprehensive commission surveys is substantiated.

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.

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