ОТВЕТСТВЕННОСТЬ В СФЕРЕ ПЕРЕВОЗОК ЛЕГКОВЫМ ТАКСИ

Закон. 2024. № 12. С. 162–177.

Zhukova Y., Podmarkova A.

The article analyses the new legal regulation of passenger and baggage transportation relations concerning the model of their organisation and the distribution of responsibility between their participants. This issue becomes particularly relevant because of the admission to this activity, along with individual entrepreneurs and legal entities, of citizens who do not have the status of individual entrepreneurs and do not apply a special tax regime “Tax on professional income” (NAP) (self-employed). The authors analyse the judicial practice approaches to solution of the problem of passenger taxi transportation by persons without permits to this activity and the closely related problem of distribution of tort liability between the participants of passenger taxi transportation relations. The authors conclude that the new legal regulation of passenger and baggage transportation relations distributes this responsibility among their participants reasonably and fairly. At the same time, the new law regulation is limited to the establishment of liability for damage caused by passenger taxi transportation, for violation of prohibitions and non-fulfillment of public law obligations of participants in these relations, only in this part affecting the contractual relations of the parties. The model of organisation of passenger taxi transportation relations provided by the new law, in which the access to this activity for self-employed demands the mandatory conclusion of an agreement with the passenger taxi ordering service requires to limit the freedom of determining the terms of its public offer, which can be accepted by a self-employed carrier only in general.

Keywords: professional income tax, самозанятые граждане, passenger taxi transportation, responsibility in the field of passenger taxi transportation, owner of the aggregator of information about goods (services), self-employed citizens, перевозки легковым такси, ответственность в сфере перевозок легковым такси, владелец агрегатора информации о товарах (услугах), налог на профессиональный доход