Стимулирующие субсидии и действие нормативных правовых актов во времени. Комментарий к определению Судебной коллегии по экономическим спорам ВС РФ от 7 февраля 2022 года № 309-ЭС21-18136

Вестник экономического правосудия Российской Федерации. 2022. № 10. С. 4–14.

Ilyin A.

The Supreme Court in the commented definition again drew attention to the fact that in order to resolve budgetary legal disputes, it is especially important to understand the legal nature of specific budget expenditures. In particular, the division of subsidies provided to producers of goods, works and services into those provided as support and those provided as repayment of public law debt suggests different answers to the questions of when the right to receive a subsidy arises and what is the scope of this right. Accordingly, the question of whether or not a normative legal act amending the procedure for granting a subsidy has retroactive effect also depends on which subsidy is in question. Among other things, the commented definition allows us to look at the limits of the binding nature of the conclusions of the court, made in the order of normative control, for the judicial system. The article deals with all these issues in detail.

Keywords: субсидии, бюджетное право, расходы бюджета, subsidies, budget expenditures, обратная сила закона, the retroactive effect of law, recognition of the act as invalid, признание акта недействующим