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Regular version of the site

Article

Юридическое лицо и его ответственность: от фикции к реальному субъекту правоотношений

Закон. 2018. № 4. С. 120-134.

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.