ACTIVITIES OF THE LAW ENFORCEMENT AGENCY FOR PATRIOTIC EDUCATION OF THE YOUNGER GENERATION ON THE EXAMPLE OF THE INVESTIGATIVE DEPARTMENT OF THE INVESTIGATIVE COMMITTEE OF THE RUSSIAN FEDERATION IN THE SVERDLOVSK REGION

Author(s):  
Pavel Viktorovich Romanov
Author(s):  
Alexandr V. Izmalkov ◽  
Alexander A. Kuznetsov ◽  
Pavel A. Kuznetsov ◽  
Ella Y. Kuzmenko

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.


2020 ◽  
Vol 10 ◽  
pp. 23-26
Author(s):  
Oleg A. Kozhevnikov ◽  

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.


Author(s):  
Igor Ozerov ◽  
Olga Katayeva ◽  
Denis Rudov ◽  
Elena Cherkasova ◽  
Anastasia Volchenko ◽  
...  

The authors study the issues of preventing the damage to the railway telecommunications infrastructure by analyzing the current criminal procedure legislation, criminal legislation and criminalistics views on the methods and means of counteracting crimes under Art. 215.2 of the Criminal Code of the Russian Federation. They present the algorithm of actions of the law enforcement employees and the specialists servicing the railway facilities when such offences take place. The authors analyze the procedural investigative activities regarding the employees of the organizations that service the railway infrastructure. The investigation of crimes under Art. 215.2 of the Criminal Code of the Russian Federation requires expert knowledge in the sphere of servicing railway transport. The authors specifically examine some evidence acquired during the preliminary investigation and the methodology of some investigative actions (interrogation of witnesses, representatives of the aggrieved party, inspection of the crime scene). They analyze the procedure of evaluating the damage inflicted on sophisticated telecommunication facilities. They also single out a number of special characteristics of the investigative methodology for crimes under Art. 215.2 of the Criminal Code of the Russian Federation when specialists in servicing complex telecommunications facilities are called to give testimony. It is noted that countries bordering on the Russian Federation and members of the Customs Union are gradually harmonizing their criminal and criminal procedure legislation with the legislation of the Russian Federation. The paper states that today the Russian Federation has sufficient legislative base to form a system of preventing crimes against railway telecommunications infrastructure. In conclusion the authors present a number of measures to counteract crimes under Art. 215.2 of the Criminal Code of the Russian Federation, offer their brief description and the recommendations for using them. They stress the necessity of cooperation between the owners of the railway facilities, the law enforcement bodies and the mass media.


Author(s):  
Valentin Sinitsyn

The author examines the impact that the activities of GRECO (The Group of States against Corruption) have on the development of the anti-corruption legislation in the Russian Federation, in particular, on the amendment of norms that regulate legal immunities of prosecutors and investigators. The chronological analysis of GRECO recommendations and legal positions regarding the necessity of reducing the number of legal immunities in the sphere of criminal legal procedures for certain categories of people makes it possible to study the key stages of their introduction into the normative legal base of the Russian Federation. The author notes that GRECO standards and recommendations are, on the whole, a rather effective method of improving legislation and combating corruption; the author also presents positive examples of the impact they make on the emergence of new practical anti-corruption institutions in the Russian Federation. At the same time, the author believes that due to a number of factors (historical background, the practice of law enforcement) which influence specific issues, including legal immunities, the introduction of some GRECO initiatives in the legislation of the Russian Federation is premature. The key conclusion of the author is to support the international position of the Russian Federation regarding the absence of norms setting legal immunities of investigators and prosecutors as exemptions from the principle of equality before the law and the courts in Russian legislation. The practical and theoretical value of this research is that its clauses could be further used to work out more specific positions on disputable issues in the interaction between the Russian Federation and GRECO.


2021 ◽  
Vol 4 ◽  
pp. 43-46
Author(s):  
Natalya A. Nobel ◽  

The article discusses the need to keep the minutes of the court session when judges of courts of general jurisdiction are considering cases of administrative offenses, determining the person responsible for drawing up the specified document. The author argues the position that, despite the absence in the current legislation of the obligation to keep the minutes of the court session when the judges of the courts of general jurisdiction are considering cases of administrative offenses, the law enforcement practice testifies to the recording in certain cases of such court proceedings by protocol. In this regard, as part of the ongoing work on the development of the Procedural Code of the Russian Federation on Administrative Offenses, the article sets out the position on the need to determine cases of compulsory keeping the minutes of the court session, the possibility of audio recording, determining the legal status of the secretary of the court session, legislative consolidation of the possibility of filing comments on the minutes of the court session, the order of their consideration.


2020 ◽  
Vol 15 (11) ◽  
pp. 214-222
Author(s):  
G. N. Kucherov

The paper discusses the issues of choosing the most effective model of criminal proceedings termination, analyzes the proposed in the scientific literature model of refusal of the discretion of the law enforcement officer when making an appropriate procedural decision. The author, based on the practice of the European Court of Human Rights, the Constitutional Court of the Russian Federation and the decisions of the Plenum of the Supreme Court of the Russian Federation, studies the relationship between the principle of justice and the legality of procedural decisions to terminate a criminal case and criminal prosecution. The author concludes that the discretionary model of legal regulation of a criminal case and criminal prosecution termination is an effective means of achieving the purpose of criminal proceedings, allowing the law enforcement officer to make a fair decision, given the nature, degree of social danger of the crime, the circumstances of its commission, information about the identity of the person who committed the crime. Refusal of the discretion of the law enforcement officer in the matter of terminating a criminal case will not only not contribute to the humanization of legislation, but will mark the victory of formalism over justice in criminal proceedings.


Author(s):  
E. V. Loos

The article discusses the legal and philosophical aspects of the application in the Russian Federation of the principle of increased tolerance of public persons to criticism addressed to them established by the European Court of Human Rights. The author believes that the principle in question contradicts Article 19 of the Constitution of the Russian Federation that guarantees equality of human and civil rights and freedoms regardless of property and official status, membership in public associations, as well as other circumstances. The author has questioned the appropriateness of the introduction of the principle of increased tolerance in Russian law enforcement practice, since it does not contribute to the realization of the “spirit of the law,” while leading to unnecessary accumulation of the law. It is noted that the question of the balance between the right to freedom of expression and opinion and the right to protection of the honour and dignity of the person in the process of criticism of public persons and their activities cannot be settled exhaustively in the legislation as it affects the sphere of morality.


Sign in / Sign up

Export Citation Format

Share Document