Юридическое лицо и его ответственность: от фикции к реальному субъекту правоотношений
On December 8, 2017 the Constitutional Court of the Russian Federation adopted Resolution No. 39-P. It states that individuals can be held liable for damage to the budget arising from corporate tax offenses. In the authors’ opinion, the explanations by the Constitutional Court of the Russian Federation have accentuated the problem of independent legal entity’s existence. So, the paper examines theoretical and practical issues of the essence and responsibility of a legal entity. The authors made an analysis of doctrinal researches, regulations and judicial decisions concerning the problem. As a result, the approach to the legal entity’s evolution from fictitious to real personality is substantiated. There is a brief historical digression that reveals the process of company formation. The authors came to the conclusion that the fiction theory proves unjustified at the present stage of the development of economic relations. The article provides evidence of the concept of reality and independence of legal entity in Russian civil law. Due to the departure from this theory in the sphere of tax legislation, it is suggested to change the way of determining legal entity’s fault in tax relations.
The subject matter of the article lies between public law and economics. The article contains sources of legal regulation in state corporations, ways of their forming, jurisdiction, priorities and results of its activities achieved in western democracies. The author stresses the dependence of effectiveness of this public law institute on checks and balances as well as individual responsibility, responsibility for doings and refraining from doing by authorities, reputation of officials.
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/