Tax obligation fulfillment

The subject. The article is devoted to the study of the mechanism of tax obligation fulfillment. The author established that there are several points of view in understanding the legal essence of the fulfillment of an obligation in Russia and abroad: 1) contractual theories (the general contractual theory, the theory of a real contract, the limited contractual theory); 2) the theory of target impact; 3) the theory of real impact.The purpose of the article is to determine the legal essence of tax obligation fulfillment, to study the concept of the tax obligation fulfillment, the mechanism for exercising subjective rights and obligations, and the criteria for the proper fulfillment of a tax obligation.The methodology. The author uses general and specific scientific methods of scientific research: observation, systemic-structural, dialectical, analysis, comparative jurisprudence and others.The main results, scope of application. There are two sides of the tax obligation fulfillment: legal and factual. From an actual point of view, the tax obligation fulfillment is a set of operations by its parties with the object of the obligation. As a result, the object of the obligation must pass from one owner to another. From a legal point of view, the tax obligation fulfillment always represents the realization of its content through the exercise of rights and the fulfillment of obligations.The author believes that the tax obligation fulfillment should not be equated with the fulfillment of the obligation to pay tax, since not every obligation is executed through the payment of tax. In this regard, a situation may arise when the obligation is properly fulfilled by the debtor, and the creditor does not receive the property grant (for example, if a loss is received at the end of the tax period).The mechanism of the implementation of subjective tax rights and the fulfillment of obligations is a certain system of legal means and algorithms of behavior that allow to determine the appropriate size of the claim of a public law entity on the taxpayer's property and ensuring the transfer of the monetary is equivalent to this economic benefit to the budget system. This mechanism is a set of algorithms for the behavior of subjects of tax liability, defined by law, using specific legal means. As such means, depending on the party of the tax obligation, the law provides, for example, a tax return, a requirement to pay tax, etc. The mechanism of exercising subjective rights and fulfilling obligations includes the following stages: 1) pre-implementation; 2) procedural implementation; 3) actual implementation; 4) protection of the violated right.The author identifies five criteria for the proper fulfillment of a tax obligation: 1) the proper subjects of execution; 2) the proper place; 3) the proper time; 4) the proper object; 5) the proper way.Conclusions. The legal essence of the tax obligation fulfillment can be characterized as a transaction between its parties, aimed to mutual termination and the emergence of the rights of its parties. In order to protect the rights of bona fide taxpayers the author proposes to enshrine in tax legislation a ban on contradictory behavior in the process of fulfilling a tax obligation.

Reasons Why Inflicting Harm is not a Sufficient Indicator of Abuse of the Right

One of the most difficult issues of civil law is the determination of the criteria for abuse of rights prohibited by Article 10 of the Civil Code of the Russian Federation. Among numerous points of view on this issue, the following has become very widespread in judicial practice: an abuse of the right can be established based on the negative consequences that have occurred for third parties as a result of the exercise of the right. Since these consequences are evident, then the exercise of the right constituted an abuse. Substantial support for this approach is provided by the Constitutional Court of the Russian Federation opining that the rule of Art. 10 of the Civil Code of the Russian Federation is aimed at implementing the principle enshrined in Part 3 of Art. 17 of the Constitution of the Russian Federation. Having studied the origins of this point of view and its legal foundations, the author noted a number of inherent shortcomings. In particular, this point of view does not distinguish between inflicting unacceptable harm and admissible actions causing harm to another person; it does not take into account the competition of legal norms; it does not take into account that causing harm prohibited by law is an offense and, therefore, it is not an act of exercising subjective rights. These and other shortcomings of the concept of causing harm, noted by the author of the paper, lead to the conclusion that the feature of “causing harm” in itself is insufficient to qualify the act as an act of abuse of the right and the application of Art. 10 of the Civil Code of the Russian Federation. In addition to the indicated feature, which is a prerequisite for the application of Art. 10 of the Civil Code of the Russian Federation, the court must establish another (key) factor, namely: the fact that, in its opinion, allows to distinguish between legal abuse and other lawful and unlawful phenomena.

COMPARATIVE CHARACTERISTICS OF THE LAND MARKET IN THE COUNTRIES OF EUROPE AND UKRAINE: PRACTICAL ASPECTS OF CONCLUDING BUYING AND SALE AGREEMENTS AGRICULTURAL LAND

The provisions of the scientific article provide a comparative description of the functioning of the “land market” in Europe and Ukraine, as well as analyze the practical aspects of concluding contracts of sale of agricultural land. The authors propose to understand the “land market” as public relations regulated by the current legislation of Ukraine arising from the exercise by landowners of subjective rights to such plots, including public authorities and local governments exercising the rights of the owner to land on behalf of the Ukrainian people. The study examines the experience of the “land market” and the conclusion of contracts of sale of the latter in Germany, Latvia and France and identifies common and distinctive features of such functioning with the practice of Ukraine. The study analyzes the positive provisions of the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine on the Circulation of Agricultural Land”, namely: lifting the moratorium on the purchase and sale of agricultural land; establishing requirements for citizens of the country regarding the availability of special education and experience in the field of agriculture; setting restrictions on the maximum area of agricultural land provided to one person; creation of a special body, the main function of which is to control the sale and purchase transactions; granting a preemptive right to a tenant, a local government body or a specially created body; establishment of control for the purpose of acquisition of agricultural land and the price of the contract. The authors identified shortcomings in the procedure for concluding contracts for the sale of agricultural land under Ukrainian law and proposed to use the experience of leading European countries that have already passed their own path of transformation of the “land market” and have accumulated extensive positive experience of the institute of purchase and sale of agricultural land. appointment. The authors came to the conclusion that the issue of the legal procedure for concluding contracts of sale of agricultural land still needs detailed scientific elaboration and improvement in practice.

POLITICAL PARTIES AND FREEDOM OF ASSOSIATION

The content of the constitutional right to freedom of association in political parties in Ukraine is one of the elementsof this subjective right. Traditionally, the structure of any subjective right is analyzed in the composition of the subjectsof this right, its object (objects), as well as the content, and constitutional subjective rights are not an exception to thisrule. It should be emphasized that this approach is fully justified and should be followed. In studying the content of theconstitutional right to freedom of association in political parties in Ukraine, the question of distinguishing between theconcepts of “union” and “association” arises.The relevance of the research topic is that European integration processes are currently underway in Ukraine,which provide for the harmonization of national legislation with human rights standards adopted in the EU. It is withinthese processes that the author analyzes and substantiates the need to move to a wider application of the concept of"association" in national legislation and Ukrainian legal literature.So far, experts in constitutional law have not analyzed the issue of distinguishing between the concepts of “union”and “association” in the context of the study of the right to freedom of association in political parties in Ukraine. Inthis regard, in writing the article used works devoted mainly to general issues of the theory of state and law (primarilythe development of professors Krestovskaya, Matveeva), as well as general issues of constitutional law in terms ofsubjective rights (primarily developed by professors Shapoval, Mishyna). We should also take into the account thedissertation for the degree of Candidate of Law, devoted to the constitutional right to unite in political parties, that wassubmitted by A.M. Moiseev on the materials of foreign law and case law.The author argues that the need to distinguish between the concepts of “union” and “association” in relation to theconstitutional right to freedom of association in political parties in Ukraine.The author recommends to abandon the use of the concept of “association of citizens” in favor of the concept of“association” in Art. 36-37 of the Constitution of Ukraine and bring other laws and bylaws in line with the Constitutionof Ukraine, first of all – the Law “On Political Parties in Ukraine”, where in Art. 2 “The concept of a political party”gives this definition. Prospects for further research are to use the same thesaurus used by foreign scholars working inEU countries when studying the right to freedom of association in political parties in Ukraine

Place and role of succession in the protection of subjective rights

The article considers the issue of the role and place of the institution of succession in the mechanism of protection of subjective rights. The place and role of the institution of succession was determined through the understanding of such legal categories as «legal means», «legal means of protection», «method of protection». The study of the institution of succession as an element of the mechanism for the protection of subjective rights has led to the solution of a number of issues that will further improve the institution of succession in order to more effectively restore and protect violated rights.

Prawo osobowe na ziemiach polskich wcielonych do Rzeszy Niemieckiej podczas drugiej wojny światowej

The subject of this article are basic questions within the range of civil law. They concern the general position of a human and legal people in the sphere of this law on Polish territory, which was incorporated into the Third Reich. The position of individuals, the citizens of II RP, under the occupation of the Third Reich in years 1939–1945, is analysed by the author not from the perspective of literal meaning of regulations of general part of Bürgerliches Gesetzbuch (BGB) from 1896, but from the perspective of their specific interpretation, congruent with strategic and ideological purposes of the Nazi regime. In the article, the following issues are touched upon in turn: 1) personal law in terms of classical civil law contra national-socialist regime; 2) racism towards civil rights of a subjective individual; 3) elimination of the Jews from the legal relationships of civil law; 4) difficulties in the sphere of access to certain professions for Polish people and some restrictions upon personal rights; 5) the dependence of possibilities of exercising the private personal right on the consent to denationalization; 6) ban concerning getting married and the right to motherhood and fatherhood; 7) legislation of sterilisation and euthanasia. The formal changes in the legislation which were in force in the Third Reich — except for personal and family law (as well as legal rules connected with it regarding health protection of offspring), and “peasant law” (Bauernrecht) — were not significant, as is proved by the author. The old legal order was reversed in the Third Reich due to its new interpretation: classical concepts and legal institutions were filled with a different content. After the formal extension of BGB to territories incorporated into the Reich, which followed the decree of 25 September 1941 introducing German civil law, these territories became a field of social-political and racial-nationalist experiments, which in fact had a little in common with the German Civil Code’s regulations. A principle of equal access to private subjective rights was respected only in case of German people, i.a. the part which passively gave up to indoctrination. In relation to Jews, racism spoiled in this case the idea and concept of private subjective rights.

Prawo podmiotowe jednostki do środowiska. Perspektywa konstytucyjna

The article does not discuss a new research problem. However, it contributes to the discussion on the need to secure the individual’s subjective right to the environment as well as on the need to determine the scope of this right. The arguments presented in the study serve to decide whether there exist constitutional subjective rights to the environment, secured by a legal means in the form of a constitutional complaint. A number of arguments, supported both by the doctrine and the case law of the Constitutional Tribunal, lead to the conclusion that the Constitution of the Republic of Poland of 1997 does not guarantee individuals any other subjective rights related to human functioning in the natural environment, apart from the right of everyone to information on the condition and protection of the environment.

Zákaz zneužitia veřejných subjektívnych prav a slobôd

The aim of the article is to point out the growing phenomenon of the abuse of public subjective rights and freedoms by private persons in public administration. It analyzes the legal nature of the abuse of rights and freedoms, and the competence of public administration authorities. The author mentions some of the most well-known cases decided by the Constitutional Court and administrative courts in the Czech Republic and Slovakia.

Protection of Human Rights and Freedoms in the Administrative Proceedings of the European Union

Since there is a problem of forming a system of modern doctrinal knowledge on protection in administrative proceedings by individuals of their rights violated in public relations, the topic under research becomes relevant. The justice in national administrative cases requires qualitative improvement taking into account European experience. The purpose of the research is to form a uniform judicial enforcement in the field of public relations, establish the rule of law, and provide fair justice. The methodological basis of this study is a set of general scientific (dialectical, analysis, and synthesis), as well as special legal (historical, comparative law, consideration and interpretation of legal norms, formal-logical) methods of scientific knowledge. The practical significance of the obtained results is that the formulated theoretical provisions, proposals and recommendations can be used: in research to conduct further research on the problems of administrative proceedings in Ukraine, ways and means of effective protection of subjective rights of individuals; in law-making for further improvement in accordance with European principles of national legislation; in the law enforcement practice of judges of administrative courts of Ukraine for consideration and resolution of public law disputes, in the protection of their rights in administrative judicial specialization by citizens and legal entities.

Public Security Revisited

With its Judgment of 27 November 2019 in Case T-31/18 Luisa Izuzquiza and Arne Semsrott v European Border and Coast Guard Agency (Frontex), the Court of Justice of the European Union opened a new chapter in the elaboration of the two seemingly antagonistic interests enshrined in Regulation (EC) No 1049/2001 of 30 May 2001 regarding public access to European Parliament, Council and Commission documents: the public’s fundamental right to transparency versus the public’s interest as regards “public security”. Focusing on the evolution of “public security” in the EU since 1993, this case note analyses the CJEU’s balancing of these principles, its increased scrutiny of Frontex administrative decisions, and the extent to which Frontex had to justify its denial to grant access to documents through the lens of the management of sensitive operational information. This examination puts the judgment in the context of the ongoing situation in the central Mediterranean and, by providing detailed insights on the underlying operational considerations, shows that the fundamental and wide-reaching right to transparency has to be balanced with the need to protect crew and vessels and the implementation and enforcement of the Frontex mandate. While continuing established case law in its use of the public security exception (a so-called absolute exception that is not subject to an overriding public interest test), in this case the CJEU subsumed, for the first time, individual subjective rights and legal interests under public security. This article argues that this amounts to the individualisation of public security. As pointed out by Frontex in its written and oral defence, the CJEU thus opened the door to extending the scope of public security to also include other groups of people in the government’s continuous and exclusive de jure and de facto control. The conclusion from the Frontex Case is thus that protecting life at sea and ensuring effective border surveillance are two sides of the same medal as they have a common aim: combatting human smugglers, traffickers in human beings and other criminals and safeguarding life, safety and physical integrity of law-enforcement crew and migrants alike.