scholarly journals Settlement of Tax Disputes in the Russian Federation and Germany

2015 ◽  
pp. 269-275
Author(s):  
A. A. Konyukhova
Keyword(s):  
Russian Federation ◽  
Judicial Review ◽  
Dispute Settlement ◽  
German Law ◽  
Federal Republic Of Germany ◽  
Legal Proceedings ◽  
Specialized Courts ◽  
The Russian Federation ◽  
Administrative Review ◽  
Settlement Mechanism

This article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review. In accordance with German law, the administrative stage of dispute resolution, carried out by the tax authority, always precedes the filing of a complaint to a court. Consequently, the taxpayer submits his first application in writing to the tax authority that issued the tax act, though in some cases to a higher tax authority. This obligatory procedure was borrowed by the Russian tax system. The trial stage of tax dispute settlement in Germany is carried out by specialized courts, forming a two-level system for legal proceedings. Thus, the tax dispute submitted to the Court is settled first by the financial lands courts and then by the higher Federal Financial Court. However, the Federal Financial Court takes into consideration only certain categories of actions listed in the Act (the Regulations) of finance courts (Finanzgerichtordnung). In Russia appeals of administrative review of tax conflicts, unlike in the German system, are handled by arbitration and general jurisdiction courts. The Supreme Arbitration Court of the Russian Federation is the supreme judicial body for settling economic disputes and other cases considered by arbitration courts in implementing federal procedural judicial supervision over their activities and provides explanations regarding judicial practices. Arbitration courts established at the level of the Federation to resolve disputes involving commercial entities, e.g. enterprises and entrepreneurs, resolve the bulk of tax disputes. These courts are composed of specially created panels of judges known as bars, i.e. groups of judges who specialize in reviewing taxation cases.

Non-Participation in Compulsory Procedures of Dispute Settlement

2018 ◽  
Author(s):  
Erik Franckx ◽  
Marco Benatar
Keyword(s):  
Russian Federation ◽  
Dispute Settlement ◽  
People’S Republic Of China ◽  
People's Republic Of China ◽  
International Courts ◽  
Republic Of China ◽  
Legal Proceedings ◽  
Joint Declaration ◽  
Peculiar Form ◽  
The Russian Federation

Erik Franckx and Marco Benatar consider the peculiar backlash in the form of states rejecting the jurisdiction of international courts and tribunals (ICs). They discuss how the People’s Republic of China (PRC) rejected jurisdiction in the Philippines v PRC arbitration. The authors draw comparisons with how the Russian Federation rejected the jurisdiction of an arbitration panel in the Arctic Sunrise case. But both states participated in the peculiar form of forwarding ‘position papers’. This allows states new modes of influencing the bench without formally participating in the proceedings, argues Franckx and Benatar. This may tempt other states to apply a similar approach. For example, Croatia has presented its views to an arbitration panel in a dispute with Slovenia, despite its non-participation after irregularities by one of the arbitrators. The PRC and the Russian Federation have also issued a joint declaration encouraging non-participation in international legal proceedings.

scholarly journals Trends in developing the jury institution in the Russian Federation

2021 ◽  
Vol 7 (Extra-C) ◽  
pp. 118-124
Author(s):  
Veronika Viktorovna Pshava ◽  
Irina Andreyevna Babenko ◽  
Vyacheslav Vitalievich Pletnev ◽  
Aleksandr Borisovich Sokolov ◽  
Julia Vladimirovna Sadikova
Keyword(s):  
Russian Federation ◽  
The United States ◽  
Federal Republic Of Germany ◽  
Criminal Cases ◽  
Negative Experience ◽  
Legal Proceedings ◽  
Federal States ◽  
Scientific Analysis ◽  
Administration Of Justice ◽  
The Russian Federation

The article considers various forms of participating in the administration of justice in criminal cases in the constituent entities of the Russian Federation, the Federal Republic of Germany and the United States of America. A 30-year long development of the jury institution in Russia and its active reforming since 2016 necessitate a scientific analysis of various forms of people's participation, identification of their features, positive and negative experience. Despite the expanded jurisdiction of the jury considering criminal cases, the introduction of this institution at the level of district courts and the reduction of jury members, there is an acute issue of forming jury boards (the unwillingness of citizens to participate in the administration of justice) and a large number of repealed sentences passed in this form of legal proceedings. The positive experience of other democratic federal states can serve as an example of ensuring the functioning of the jury institution in Russia.

scholarly journals ANTI-CORRUPTION THE CRIMINAL PROCEDURE LEGISLATION OF RUSSIA

2019 ◽  
Vol 7 (5) ◽  
pp. 646-649
Author(s):  
Alexander Yurevich Epihin ◽  
Oleg Aleksandrovich Zaitsev ◽  
Ekaterina Pavlovna Grishina ◽  
Andrey Viktorovich Mishin ◽  
Gulnar Isaevna Aliyeva
Keyword(s):  
Russian Federation ◽  
Judicial Review ◽  
Criminal Procedure ◽  
Criminal Prosecution ◽  
Criminal Cases ◽  
Legal Proceedings ◽  
Territorial Jurisdiction ◽  
Current Trends ◽  
Teachers And Students ◽  
The Russian Federation

Purpose: In article current trends of application of the criminal procedure legislation of the Russian Federation in compliance with the purpose of criminal legal proceedings and in the context of counteraction corruption and prevention of abuse of the law of the officials who are carrying out criminal prosecution and judicial review and permission of criminal cases are stated. Methodology: In the course of the research of problematic issues and statements of the material of the article the dialectic, comparative and legal, law modeling, logical, inductive and deductive methods were used. Result: As shows investigative and judicial practicians there are enough the facts of unreasonable initiation of legal proceedings concerning businessmen, with an application of measures of criminal procedure coercion (arrest on the property, blocking of bank accounts and so forth) which result is crash of firm. Change of territorial jurisdiction of consideration of the case of another region by the court is directed to the elimination of a possibility of rendering an impact on objectivity of adjudication. Casual distribution of participation of the lawyer in a criminal case to a destination (when he has to be present surely for protection of the defendant) promotes impartiality of realization of the function of protection in pre-judicial production. The intention of the legislator to enter the obligatory video protocol of court session is directed to a performance by all participants of the process of legal instructions and duties will eliminate possible manifestations of corruption character by officials. Applications: This research can be used for universities, teachers, and students. Novelty/Originality: In this research, the model of Anti-Corruption The Criminal Procedure Legislation of Russia is presented in a comprehensive and complete manner.

Remote Proceedings in the Supreme Court of the Russian Federation

2020 ◽  
Vol 2 (3) ◽  
pp. 100-118
Author(s):  
A. S. German ◽  
Keyword(s):  
Supreme Court ◽  
Russian Federation ◽  
Theoretical Basis ◽  
Information Technologies ◽  
Systematic Approach ◽  
Systematic Analysis ◽  
Social Distancing ◽  
Legal Proceedings ◽  
The Supreme Court ◽  
The Russian Federation

Introduction. Currently, the Supreme Court of the Russian Federation, like many state bodies, is faced with a global challenge – the coronavirus pandemic, which has affected all public processes. The need for social distancing has contributed to the more active use of modern technologies that facilitate remote court hearings. Theoretical basis. Methods. The theoretical basis of the study were the Russian and foreign scientific works devoted to the problems of introducing information technologies into judicial activity. The methodological basis of the study was a systematic approach that made it possible to consider the possibilities of remote justice in its relationship to significant factors of a legal and organisational nature. The study used the methods of logical generalisations, analysis and synthesis, together with a systematic approach and the method of comparative jurisprudence. Results. The article briefly presents the results of a systematic analysis of measures carried out by the Supreme Court of the Russian Federation aimed at ensuring the widespread use of remote technologies in the administration of justice. Discussion and Conclusion. Given the current pandemic situation, the Supreme Court of the Russian Federation has introduced integrated related web conferencing and video conferencing technologies for remote court hearings. These technologies began to be actively used by courts during the pandemic period. Their application ensures a reasonable time frame for legal proceedings and makes it possible to ensure the availability of justice even in conditions of social distancing. The undoubted advantage of remote technologies is their potential to reduce procedural costs in the course of legal proceedings. However, the issues under consideration require further research, as well as preparation of conceptual suggestions to the legislator aimed at optimising procedural legislation.

Abortion and Judicial Review of Statutes

1977 ◽  
Vol 12 (1) ◽  
pp. 15-31 ◽  
Author(s):  
Ernst Livneh
Keyword(s):  
Federal Republic ◽  
Judicial Review ◽  
German Law ◽  
Reform Movement ◽  
Constitutional Court ◽  
Federal Republic Of Germany ◽  
French Law ◽  
The West

It is difficult to see the connection between these two topics, but on 25 February 1975 the Constitutional Court of the Federal Republic of Germany gave a decision of great importance in both fields, and although Israel adheres to another system of law, in the opinion of the writer, this decision is of great interest here too.The amendment of the German law relating to abortions, whose constitutionality was examined in the judgment mentioned, is part of a reform movement spreading from Europe to the Americas in the West and to Russia, India and Singapore in the East. It began to have influence upon legislation between the two wars (Russia 1920, Scandinavia and Switzerland in the 1930's), but gathered momentum particularly during the last decade (one of the earlier laws in this series is the English Abortion Act, 1967; one of the latest, the French Law of 17 January 1975).

Types of Criminal Acts

2021 ◽  
pp. 255-260
Author(s):  
Alexander V. Shesler ◽  
◽  
Keyword(s):  
Russian Federation ◽  
Essential Feature ◽  
Criminal Liability ◽  
Criminal Code ◽  
Forced Labor ◽  
Drug Addicts ◽  
Federal Republic Of Germany ◽  
Judicial Practice ◽  
The Russian Federation ◽  
A Minor

The article examines criminal acts, with which the law associates certain criminal legal consequences. The aim of the article is to substantiate the identification of various criminal acts and show their specificity in comparison with crimes. The research is based on the domestic criminal legislation, materials of judicial practice and the legislation of the Federal Republic of Germany. The research methods are: the method of comparative law, which allowed comparing the provisions about criminal offenses in the 1960 Criminal Code of the RSFSR and in the 1996 Criminal Code of the Russian Federation, in the Criminal Code of the Russian Federation and the Criminal Code of Germany; the method of document analysis, which made it possible to analyze the judicial practice and proposals of the Supreme Court of the Russian Federation on the introduction of provisions on criminal offences in the Criminal Code of the Russian Federation; the formal-logical method that made it possible to analyze the content of the norms of the Criminal Code about criminal acts. The article concludes that, in addition to crimes, criminal acts should include: a criminal offence, which entails criminal liability in the form of replacing punishment with a more severe one (fine, compulsory labor, correctional labor, restriction of freedom as the main type of punishment, forced labor) or criminal liability in the form of the cancellation of any type of probation (suspended sentence, parole, deferred sentence, deferred sentence for drug addicts); a minor act; socially dangerous behavior of persons who are not subjects of a crime due to their minor age or insanity; innocent infliction of harm. The article shows the specificity of a misdemeanour, consisting in the fact that this act is not socially dangerous, does not contain signs of a crime, violates the liability of the convicted person to be subject to limitations arising from the court-appointed punishment or type of probation (suspended sentence, parole, deferred sentence, deferred sentence for drug addicts). It is substantiated that a minor act should be referred to circumstances that exclude the criminality of an act due to the absence of public danger, an essential feature of a crime. It is argued that acts, provided for by the Special Part of the Criminal Code of the Russian Federation, committed in a state of insanity and entailing compulsory medical measures, should not be subject to criminal law. The article criticizes the judicial practice of a broad interpretation of the commission of a crime by a group of persons, according to which it is not only a co-execution, but also any execution of the objective side of the crime by several persons, of which only one can be the perpetrator. It is argued that causing harm due to the non-compliance of the psychophysiological qualities of a person with the requirements of an extreme situation does not apply to innocent infliction of harm.

AUTONOMY OF FAMILY RELATIONS AND CIVIL PROCEDURE

2021 ◽  
Vol 11 (1) ◽  
pp. 277-293
Author(s):  
P.A. YAKUSHEV
Keyword(s):  
Russian Federation ◽  
Family Law ◽  
Family Relations ◽  
Legal Proceedings ◽  
Family Courts ◽  
Procedural Code ◽  
Separate System ◽  
The Subject ◽  
The Russian Federation ◽  
Settlement Of Disputes

The article examines the ontology of the autonomy of family relations and its impact on the independence of family law as a branch of law. It is proved that the independence of family law as a branch of law, due by the nature of family relations and their autonomy, determines the need to regulate family relations by an independent codified normative legal act containing material norms of law. Thus, it is concluded that the branch autonomy does not determine the existence of a separate system of courts for the settlement of disputes connected with application of norms of law and an independent justice. Since all family disputes can be considered by courts of General jurisdiction within the existing types of legal proceedings (claim proceedings, special proceedings, writ proceedings), the creation of specialized family courts in the Russian Federation is impractical. However, for the proper consideration and resolution of family disputes, based on the specifics of their subject composition, the subject of dispute, the nature of relationships, degree of procedural activity of the court, it is necessary to supplement Civil procedural code of the Russian Federation separate chapters containing the rules governing the procedural peculiarities of consideration of some categories of family disputes.

ON THE CONCEPT AND CONTENT OF “ANOTHER ORDER OF PRE-TRIAL SETTLEMENT OF DISPUTES, ESTABLISHED BY THE AGREEMENT”

2021 ◽  
Vol 11 (4) ◽  
pp. 282-298
Author(s):  
D.G. FILCHENKO ◽  
E.A. EVTUKHOVICH
Keyword(s):  
Supreme Court ◽  
Russian Federation ◽  
Dispute Settlement ◽  
Critical Assessment ◽  
The Supreme Court ◽  
The Russian Federation ◽  
Characteristic Features ◽  
Dispute Settlement Procedure ◽  
Settlement Of Disputes ◽  
The Impact

The article analyzes the provisions of the arbitration procedural legislation and the practice of its application on a different pre-trial dispute settlement procedure established by the contract. A different pre-trial procedure is considered as an alternative to the general claim procedure for resolving disputes. The characteristic features of a different pre-trial order have been revealed. The authors summarized the practice of arbitration courts, highlighting other demanded pre-trial dispute settlement procedures. In particular, examples of atypical other methods of dispute settlement are provided. Separately, the issue of the admissibility of the cancellation of the general claim procedure for the settlement of disputes by the agreement was considered. An independent subject of the authors’ analysis was mediation as a pre-trial dispute settlement procedure. The work also focuses on the impact of a different pre-trial dispute settlement procedure on the course of the limitation period. The article discusses the provisions of the Resolution of the Plenum of the Supreme Court of the Russian Federation of 22 June 2021 No. 18 “On Some Issues of Pre-Trial Settlement of Disputes Considered in Civil and Arbitration Proceedings”. Some of the recommendations of the Plenum of the Supreme Court of the Russian Federation received critical assessment. The authors note the existing contradictions in the legislation and possible ways to overcome them, formulate individual conclusions as a result of studying the materials of the practice of arbitration courts.

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