Судебный порядок разрешения налоговых споров в Польше
The article is devoted to the legal framework of tax disputes resolution in the Republic of Poland. The author analyzes the evolution of the administrative proceedings in Poland, describes the process of formation of the court of cassation for consideration of tax disputes – the Supreme Administrative Court. The procedures of resolution of tax disputes in the administrative courts of first instance and the cassation court are described. Particular attention is paid to the analysis of the legal nature of decisions of the Supreme Administrative Court and their impact on the tax litigation in Poland.
The subject of this article is the procedural issues that arose in the case of the Moscow Commercial Court No. A40-235720/2018. This dispute actualized several discussions of legal science, which were previously considered as having no intersection points: individualization of the claim, authority of the appellate court and cooperation between the court and the parties. The doctrine and practice have not yet developed a consensus on one of the most long-running issues of procedural law: what if the plaintiff proved a violation of his right, but was mistaken in choosing a method of defense? In the commented case this problem arose in a new form. So, the key question was the actions of the appellate court, if during the verification of the judicial act the erroneousness of the method chosen by the plaintiff to protect the violated right (and, accordingly, the satisfaction of the claim with this method of protection) was established. The Supreme Court of the Russian Federation took a rather radical position regarding the absolute impossibility of canceling a judicial act on the grounds of the erroneous choice of a method of protecting a violated right. But this position, in turn, entailed new problems associated with the general ambiguity of the algorithm of practical actions of appeal in the situation under consideration. This article is an attempt to evaluate the approach of the Supreme Court of the Russian Federation both from the point of view of the theory of procedural law, and from the point of view of already existing approaches of judicial practice.
The sixth issue of the series “Studia Historico-Juridica” (“Historical Jurisprudence”) is confined to the 520th anniversary of the Code of Laws (Sudebnik) of Ivan the Great, which played a key role in the formation of a unified Russian state. The reader will get acquainted not only with the modern legal and historical scientific interpretations of Russian medieval legal norms and institutions, but also with new documents supplementing our knowledge about Russian legal culture of the 15th-17th centuries. The collection is addressed to the scientific community and a wide range of readers who study the historical and cultural heritage of our country.
The Association of antitrust experts, together with FAS Russia, has prepared a new review of administrative appeal practices for the III quarter of 2019. The document discusses the most relevant positions of the FAS Presidium and appeal commissions, which the Antimonopoly authorities will use when considering similar and comparable cases.
The Association of antitrust experts, together with FAS Russia, has prepared a new review of administrative appeal practices for the IV quarter of 2019. The document discusses the most relevant positions of the FAS Presidium and appeal commissions, which the Antimonopoly authorities will use when considering similar and comparable cases.
The article is devoted to a particular form of freedom of assembly — the right to counter-demonstrate. The author underlines the value of this right as an element of democratic society, but also acknowledges the risk of violent actions among participants of opposing demonstrations. Due to this risk, the government may adopt adequate measures restricting the right to counter-demonstrate, certain types of which are analyzed in this paper.
Development of standards of international controllability is reviewed in the article. Institutional approach is applied to development of international legal regime of Energy Charter. Definition of controllability is connected to development of international standards of dispute settlement, which are described in the article in detail. In connection with controllability, Russian interest, defense of investment in European Union and ecological investment encouragement, is reviewed in the article.
мировое управление и управляемость, Мировая экономика, международное экономическое право, энергетическая хартия, International control and controllability, International economics, international economic law, Energy Charter
международное частное право; недвижимость; ; школа бартолистов; бартолисты; теория статутов; статуарная теория/