scholarly journals Value added tax on prepayments from the perspective of the Constitutional Court of the Russian Federation

2021 ◽  
pp. 1-7
Author(s):  
Olga Rusakova
Keyword(s):  
Russian Federation ◽  
Value Added ◽  
Constitutional Court ◽  
Value Added Tax ◽  
Systematic Analysis ◽  
Tax Legislation ◽  
Legal Position ◽  
The Subject ◽  
The Russian Federation ◽  
Constant Improvement

  The subject of this research is the decisions of the Constitutional Court of the Russian Federation pertinent to methodological questions of computation of the value added tax, namely the peculiarities of taxation of prepayments towards upcoming delivery of goods (execution of work, rendering services). The author examines the provisions of the Ruling of the Constitutional Court of the Russian Federation of 11.08.2018 No. 2796-O, which formulates the legal position on the question of establishing tax period essential for the buyer to restore the tax that was previously deducted for the transferred prepayment. Research methodology relies on the systematic analysis of tax legislation and established arbitration practice. Leaning on the conducted analysis of the provisions of tax legislation and decision of the Constitutional Court of the Russian Federation, it is determined that taxation depends on the economic activity of a taxpayer and is affected by multiple factors, which requires constant improvement of tax legislation. In conclusion, the author underlines the need for clarification of tax rules. The novelty of this work consist in proposal of the new algorithm for computation of the value added tax on prepayments, which would allow reducing efforts in maintaining tax records among taxpayers, as well as alleviate the risks for additional charge of tax and fines by fiscal authorities.  

scholarly journals ANALYSIS OF CONSTITUTIONAL COURT LEGAL POSITION OF THE RUSSIAN FEDERATION ON EXTREMIST CASES

2017 ◽  
Vol 21 (6) ◽  
pp. 188-194
Author(s):  
N. F. Bodrov
Keyword(s):  
Russian Federation ◽  
Financial Support ◽  
Legal Regulation ◽  
Constitutional Court ◽  
Wide Range ◽  
Legal Position ◽  
The Subject ◽  
The Russian Federation ◽  
Causes Of Failure ◽  
Expert Practice

Extremist cases are characterized by a set of features: a wide range of various criminal actions, their proof circumstances complexity, an ambiguous standard and legal regulation and other difficulties. This is a reason of diverse judicial and investigative practice formation. After analysis of judicial and investigative practice author reveals a num- ber of regularities which peculiar for affairs of this category. On the basis of all materials considered by the Constitutional court of the Russian Federation (46 cases on complaints consideration for the period from 1993 to 2017) the author analyses features of complaints and statutes which are the subject at appeal. Practice synthesis of the Constitutional court of the Russian Federation on cases of anti-extremism legislation and description of legal position of the Constitutional court is a result of done analysis. The author reveals and describes substantial aspects of complaints which have been rejected by the Constitutional court. Recommendations about complaints preparation and submission are stated. Special attention is paid to those circumstances which are the basis of the Constitutional court practice and are standard causes of failure in complaint consideration. According to analysis practice results of the Constitutional court of the Russian Federation the following provisions are proved: 1) practice of complaint consideration by the Constitutional court on cases of extremist offenses was already created and on certain questions is constantly reproduced in decisions, 2) law-linguistic uncertainty of anti-extremism legislation isn't an obstacle to its application, 3) results of judicial and expert researches are crucial for circumstances state and existence in expert practice of numerous collisions on similar affairs isn't a subject for the appeal in the Constitutional court. The research is done with financial support of RHSF on the agreement No. 16-33-01150.

Executive Force of the ECtHR Judgments in a Legal System of the Russian Federation (on the Basis of the Practice of the Constitutional Court)

2016 ◽  
Vol 4 (12) ◽  
pp. 0-0
Author(s):  
Сергей Князев ◽  
Syergyey Knyazyev
Keyword(s):  
Human Rights ◽  
Russian Federation ◽  
European Convention ◽  
Constitutional Court ◽  
Systematic Analysis ◽  
European Court ◽  
Russian Constitution ◽  
Protection Of Human Rights ◽  
The Subject ◽  
The Russian Federation

The article deals with the complex of issues concerned with the acknowledgement of the executive force of judgments of the European Court of Human Rights (ECtHR) and ensuring their implementation in the Russian Federation. According to the author, the main difficulties of the implementation of the Convention´s provisions for Russia are not connected with the Convention for the Protection of Human Rights and Fundamental Freedoms per se, but the interpretation of its norms in the judgments of the ECtHR. The author emphasized that the ECtHR usually avoids the direct conflicts with the Russian constitutional order in a process of decision-making and their execution does not cause any problems in a majority of cases. However, the active using of such tools as evolutive interpretation, European consensus, limits of national discretion, etc. by the ECtHR leads to the fact that its judgments are in contradiction with the Russian Constitution or legal positions of the Constitutional Court of the Russian Federation. Such ECtHR judgments are the subject matter of analysis of present article in a view of the assessing their executive force. On a basis of the systematic analysis of the legal positions of the Constitutional Court of the Russian Federation, the author comes to the conclusion about the necessity of surveying of all available to the Russian authorities’ funds to maintain a cohesive European (Convention) and national (constitutional) legal orders. Derogation from the legal obligation of the ECtHR judgments can be permissible in exceptional cases only and may be dictated only by the aims of protection of the state sovereignty and the supremacy of the Constitution of the Russian Federation.

Value added tax in case of exports from the special economic zone in the Kaliningrad Oblast

2021 ◽  
Vol 17 (8) ◽  
pp. 1433-1448
Author(s):  
Elena Yu. SIDOROVA ◽  
Aleksei A. ARTEM'EV
Keyword(s):  
Russian Federation ◽  
Value Added ◽  
Special Economic Zone ◽  
Federal Law ◽  
Value Added Tax ◽  
Free Economic Zone ◽  
Kaliningrad Oblast ◽  
The Russian Federation ◽  
Economic Zone ◽  
Methodological Guidelines

Subject. The article focuses on the value added tax in case of exports from the special economic zone in the Kaliningrad Oblast. Objectives. We study methodological aspects of VAT in case of exports from the special economic zone in the Kaliningrad Oblast. Methods. We conducted the content analysis of available sources. The comparative analysis helped confirm the reasonableness, reliability and the relevance of methodological guidelines for determining economically adequate tax implications in terms of VAT in case of exports from the special economic zone in the Kaliningrad Oblast. Results. Importing foreign goods into the special economic zone of the Kaliningrad region and letting them pass the customs procedure of free economic zones, a Kaliningrad-registered legal entity was found to exempt from customs payments, including VAT as part of customs payments under the above procedure. Being transported to elsewhere in the EAEU, any goods in the free economic zone should be treated as foreign goods, unless their status as the EAEU goods is corroborated with documents. The effective tax and customs regulations provide for VAT to be paid on imports into the Russian Federation, including as part of customs payments, and subsequently VAT on the sale of goods in the Russian Federation. VAT on imports, inter alia, as part of customs payments is subject to tax deductions as per Articles 171, 172 of the Russian Tax Code. Conclusions and Relevance. The taxation mechanism herein is identical to that applying to exports from the free economic zone to elsewhere in the customs area of the EAEU if there were not tax clauses envisaged in Federal Law № 72-ФЗ. Hence, the above clauses seem reasonable to be excluded.

scholarly journals Problems of Ensuring a Fair and Cost-Effective Balance of Interests of the Parties to an Employment Contract in the Development of Atypical Employment (Based on the Analysis of the Norms of Chapter 53.1 of the Labor Code of the Russian Federation)

Lex Russica ◽  
2020 ◽  
pp. 148-158
Author(s):  
N. V. Chernykh
Keyword(s):  
Russian Federation ◽  
Professional Education ◽  
Cost Effective ◽  
Constitutional Court ◽  
Employment Contract ◽  
Balance Of Interests ◽  
Legal Position ◽  
The Russian Federation ◽  
Atypical Employment ◽  
Further Development

The paper analyzes the problems of ensuring a fair and cost-effective balance of interests of the parties to an employment contract in the development of various forms of atypical employment, including those revealed through the analysis of the norms on the provision of labor to employees (personnel). There are gaps in the legislation regarding the equal level of remuneration of transferred employees in comparison with the regular staff of the receiving party; the lack of opportunities to participate in collective-contractual setting of working conditions; inability to implement the employee’s right to training and additional professional education. The author examines the legal position of the Constitutional Court of the Russian Federation expressed in the decision of 19.05.2020 No. 25-P "On constitutionality test of Art. 59 part 1 para. 8 of the Labor Code of the Russian Federation in connection with the complaint of I. A. Sysoev" regarding the conclusion of a fixed-term contract with transferred to other employers’ workers. The author concludes that the norms of Chapter 53.1 of the Labor Code of the Russian Federation do not provide a fair and cost-effective balance of interests of the parties to the employment contract in the development of atypical employment. They may seem effective and useful to employers who use their own employees’ labor to minimize staff costs, but this efficiency is imaginary as it is based on short-term benefits and savings on the development of the organization in the future. In this regard, further development of both legislation and law enforcement practice should be based on ensuring a truly equal status of the regular employees and employees engaged by the employer under the contract for the provision of labor to employees (personnel). In the course of the research, the need to make changes to the Labor Code of the Russian Federation is justified.

scholarly journals Genesis of establishment and development of the judicial system of the Russian Federation in the late XX – early XXI centuries: institutional and normative characteristics

2021 ◽  
pp. 26-36
Author(s):  
Valentina Mikhailovna Bol'shakova
Keyword(s):  
Soviet Union ◽  
Russian Federation ◽  
Federal Courts ◽  
Judicial System ◽  
Constitutional Court ◽  
The Soviet Union ◽  
The Supreme Court ◽  
Judicial Proceedings ◽  
The Subject ◽  
The Russian Federation

The subject of this research is the evolution of the structure of judicial system of the Russian Federation in the late XX – early XXI centuries. Description is given to the changes undergone by the Russian judicial system after dissolution of the Soviet Union. The author follows the dynamics of the normative legal changes that regulate judicial proceedings, as well as reveals the institutional framework of the modern structure of judicial system of the Russian Federation. The article illustrates the institutional and normative changes within the structure of judicial system of the Russian Federation in the late XX – early XXI centuries based on application of the comparative-legal and systemic methods of research. The novelty and the main conclusions lie in the following: it is established that the Russian Federation has issued the normative legal acts that contribute to the strengthening and unification of the Russian judicial system, uniformity of social guarantees and compensations set for judges. Currently, the judicial system of the Russian Federation is founded on the principle of combining administrative-territorial and district organization. It is determined that the judicial system of the Russian Federation consists of 1) the Constitutional Court of the Russian Federation; 2) the Supreme Court of the Russian Federation; 3) federal courts of general jurisdiction; 4) arbitration courts; 5) magistrates’ courts of the constituent entities of the Russian Federation. It is noted that since January 1, 2023, the Constitutional (statutory) courts of the constituent entities of the Russian Federation will be abolished.

scholarly journals Preceding a decision of the Constitutional Court

2021 ◽  
Vol 2 (12) ◽  
pp. 57-61
Author(s):  
A. N. ANTIPOV ◽  
◽  
YU. N. STROGOVICH ◽  
Keyword(s):  
Russian Federation ◽  
Constitutional Court ◽  
Criminal Cases ◽  
Judicial Practice ◽  
Depth Study ◽  
Legal Position ◽  
The Russian Federation

From time to time in judicial practice situations arise when considering specific criminal cases the question is raised about the compliance of certain norms of the current legislation with the provisions of the Constitution of the Russian Federation. The legal position in such cases is formed by the Constitutional Court of the Russian Federation, which comprehensively examines the materials, referring (if necessary) for a comprehensive, in-depth study to the competent authorities and organizations and makes an appropriate decision on the presence (absence) of legal conflicts.

The Subject of a Crime Under Part 1 of Art. 282 of the Criminal Code of the Russian Federation

2021 ◽  
Vol 7 ◽  
pp. 87-92
Author(s):  
E. G. Bykova ◽  
◽  
A. A. Kazakov
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Code ◽  
Practical Significance ◽  
Constitutional Court ◽  
Scientific Publications ◽  
Legal Method ◽  
The Subject ◽  
The Russian Federation ◽  
Administrative Code

The change in the disposition of Part 1 of Art. 282 of the Criminal Code of the Russian Federation led to questions from law enforcement officers about from what moment a person is considered to be held administratively liable and what to mean by the commission of a similar act. The article carries out a systematic legal analysis of the provisions of the Criminal Code of the Russian Federation and the Administrative Code of the Russian Federation, as well as the position of the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation in order to formulate proposals for solving the indicated problems. The fundamental method was dialectical. The formal legal method was used in the study of regulations governing certain aspects of the legal assessment of unlawful acts that take into account administrative precedence. Using a comparative legal method, a distinction was made between situations where a person was ordered to be held administratively liable and an administrative penalty was imposed. Scientific publications on the subject were analyzed. It was concluded that the current version of Part 1 of Art. 282 of the Criminal Code of the Russian Federation, containing a formally indefinite legal category, raises the problem of calculating the one-year period during which a person can be prosecuted under this norm if there is an administrative precedence. In addition, it is justified that a «similar act» should be understood only as an administrative offense, responsibility for which is provided for in Art. 20.3.1 Administrative Code of the Russian Federation. The use of criminal law by analogy is unacceptable, therefore, it is proposed to amend the disposition of Part 1 of Art. 282 of the Criminal Code to eliminate the identified gap. The problem identified could be the basis for further scientific research. The practical significance is due to the fact that the positions formulated by the authors can be taken into account in the process of improving criminal law, when amending the relevant explanations of the highest court in this category of cases in order to form a unified practice of applying criminal law.

scholarly journals The subject of judicial control in consideration of complaints: controversial issues of legal regulation

2021 ◽  
Vol 2021 (2) ◽  
pp. 104-109
Author(s):  
El'vira Mirgorodskaya
Keyword(s):  
Russian Federation ◽  
Criminal Procedure ◽  
Legal Regulation ◽  
Criminal Prosecution ◽  
Constitutional Court ◽  
Constitutional Rights ◽  
Criminal Proceedings ◽  
Procedure Code ◽  
The Subject ◽  
The Russian Federation

The purpose of this study was an attempt to theoretically understand the subject of judicial consideration of complaints against decisions, actions (inaction) of officials carrying out criminal prosecution. The research was carried out on the basis of comparative legal, formal logical, empirical, statistical methods. Judicial statistics for the year 2020 have been provided, and legislation has been studied from a historical and contemporary perspective, taking into account the practice of the Constitutional Court of the Russian Federation. The problem is that, in practice, for about 20 years the courts have had difficulties in determining the subject of complaints, since neither in theory nor in practice a consensus has been developed on this issue. The Criminal Procedure Code of the Russian Federation also does not contain a definition of the concept of «subject matter». The situation is aggravated by the presence of evaluative concepts in the text of the law, leading to a varied understanding of the subject of appeal by the courts, which leads to a violation of the constitutional rights of citizens at the pre-trial stages of criminal proceedings. In the article, taking into account the analysis of the practice of the Constitutional Court of the Russian Federation, legislation and the opinion of scientists, a recommendation was made to amend the Criminal Procedure Code of the Russian Federation to specify the subject of consideration of complaints in accordance with Art. 125 of the Criminal Procedure Code of the Russian Federation in order to eliminate existing contradictions in practice and increase the level of protection of individual rights in pre-trial proceedings.

scholarly journals LEGAL PRINCIPLES OF THE AUSTRIAN TAX SYSTEM’S REGULATION

2016 ◽  
Vol 1 (6) ◽  
pp. 0-0
Author(s):  
Оксана Журавлева ◽  
Oksana Zhuravleva
Keyword(s):  
Russian Federation ◽  
Federal State ◽  
Legal Principles ◽  
Federal States ◽  
Tax Legislation ◽  
Eurasian Economic Union ◽  
The Subject ◽  
The Russian Federation ◽  
Supranational Regulation

According to the Concept of the Foreign Policy of the Russian Federation, the establishment of the Eurasian Economic Union is a priority for Russia. It is necessary to take into account the experience of other federal states through the integration model’s creation. Austria is a federal state like the Russian Federation. The analysis of the Austrian experience in tax regulation including the implementation of supranational regulation rules in the national legislation may help to plan successful strategies. The article is focused on the legal basis for taxation in Austria. The subject of the research is the legal principles of taxation regulation, its dynamics, system and sources of tax legislation. The author concludes that 2015/2016 tax reform will change the implementation mechanisms of principles of federalism and justice. The research identifies tendencies for strengthening the role of federal regulation in taxation, harmonization of taxation procedures, revision of the economic model of taxation of physical persons’ incomes.

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