• A
  • A
  • A
  • ABC
  • ABC
  • ABC
  • А
  • А
  • А
  • А
  • А
Regular version of the site
Of all publications in the section: 110
Sort:
by name
by year
Article
Хаванова И. А. Журнал российского права. 2018. №  7 (259) . С. 112-122.

The problem of relations between a legal entity and its founders (participants) is relevant for various branches of law, since the principles underlying the concept of a legal entity (autonomy and limitation of liability) can be a means for various abuses. Modern legal doctrine continues to develop the concept of removing the corporate veil, which was accepted in Russia. There are also several rules in the tax law which allow to impose legal consequences of actions of an interdependent (affiliated) legal entity on the relevant person. The purpose of the study is to analyze these relations in the view of tax issues, including the consequences of tax and legal retraining of the transactions' results, bringing the controlling individual to responsibility for causing damage to the budget in cases where the legal entity served only as a "cover" for its actions, de facto not being an independent participant in economic activity. Objectives of the study is to explore the meaning of the principles of autonomy and the limitation of the legal entity's liability for tax law, to identify and systematize the legal model of counteraction to the abuses in the tax sphere, to consider the basic model of their construction. The author uses the methods of analysis and synthesis, deduction and induction, which contributed to the disclosure of the essence of legal phenomena in their integrity and relationship, ordering and systematization of research issues and conclusions drawn from it. The article reveals the constructions of counteraction to tax abuses in the national legislation on taxes and fees, in the international treaties of the Russian Federation on avoidance of double taxation of income and counteraction to tax evasion, in judicial doctrines. It is noted that legal, economic and actual types of control are used to identify taxed persons. The conclusion is made that the principle of substance over form prevails in the tax sphere is the basis of models of combating abuses in the tax sphere. Since the structural elements of transnational corporations implement the group's fiscal interests in General, legal decisions aimed at independent, independent taxpayers are ineffective in relation to them. The article assesses the following structures: the concept of unjustified tax benefit, the Institute of tax control of prices in transactions between related parties (transfer pricing rules), the concept of a person having the actual right to income (beneficial owner), the rules of insufficient (thin) capitalization, the Institute of controlled foreign companies.

Added: Nov 23, 2020
Article
Медведев И. Р. Журнал российского права. 2007. № 11. С. 121-129.
Added: Nov 9, 2016
Article
Галиновская Е. А., Кичигин Н. В. Журнал российского права. 2020. № 8. С. 141-156.

The article is devoted to the study of the features and prospects of defining and fixing the legal regime of urban agglomerations in the legislation. Currently, the importance of urban agglomerations as points of growth and catalysts for regional development is emphasized at the state level. At the same time, the expansion of urban development and the settlement of people, which is characteristic of agglomeration, is a phenomenon that needs not only support, due to obvious positive manifestations, but also regulation by the public authorities. The current insufficient perception of the law and state administration of the features of urban agglomeration development, especially various types of connections between settlements and nearby territories, is one of the factors of conflict development of suburban areas, violation of their established legal regime, uncontrolled reduction of agricultural and forest land. At the same time, without taking into account the conducted research, the significance of rural settlements, small towns, and suburban green areas for socio-economic development is not so rarely diminished, with an exaggeration of the role of large cities. It should be recognized that the land, urban planning and other branches of legislation involved in the formation of the legal framework for spatial development were not fully prepared for this challenge. The purpose of this work is to develop proposals for improving the legal regulation of urban agglomerations. To achieve this goal, the tasks were set to study the concept, features, and legal essence of agglomerations as a socio-territorial phenomenon, and urban agglomerations as their main variety. The article describes the author's legal definition of urban agglomeration, as well as proposals for improving urban planning and other branches of legislation in order to increase the effectiveness of public management of agglomerations.

Added: Jul 5, 2021
Article
Кичигин Н. В. Журнал российского права. 2011. № 6. С. 28-34.
Added: Jan 18, 2012
Article
Терещенко Л. К. Журнал российского права. 2018. № 10.
Added: Jan 21, 2019
Article
Медведев И. Р. Журнал российского права. 2006. № 7. С. 134-141.
Added: Nov 9, 2016
Article
Тихомиров Ю. А. Журнал российского права. 2013. № 10. С. 35-45.
Added: Dec 5, 2013
Article
Нефедов Б. И. Журнал российского права. 2020. № 5. С. 131-147.

The article examines the stages of structural change of intersystem legal entities created by states in the 19th century in order to regulate various types of cross-border social relations.

Purpose: to determine the general dynamics of the formation and development of the structure of intersystem entities in the practice of states in the 19th century and stress the features of each of its stages.

Methods: the methodological basis of the study was composed of general scientific and special methods of enquiry, including the historical method, methods of formal logic, analysis, synthesis, as well as the systemic, comparative legal and interpretation methods.

Results and conclusions. Since the 19th century to regulate certain types of cross-border social relations states have been forming intersystem entities on the basis of their own national law. In content, such entities are individual, but in the process of the formation of their structural elements it’s permissible, somewhat conventionally, to single out several common stages of their formation and development. During the research three basic stages of the structural change of such entities in the 19th century were pointed out. Initially, foreign law was allowed to regulate cross-border relations. Then the states begin the process of mutually elaborating unified approaches to the regulation of the corresponding cross-border relations, and the respective intersystem entities receive a legal component. At the next stage, international legal acts appear aimed at regulating cross-border social relations, but developed and adopted by new subjects of international law – international intergovernmental organizations.

Added: Jun 10, 2020
Article
Нефедов Б. И. Журнал российского права. 2021. № № 2. С. 128-144.

ARTICULATION OF ISSUE: in order to regulate certain types of cross-border social relations states begin to form intersystem legal entities starting from the 19th century. During the 20th and at the beginning of the 21st centuries, the qualitative and quantitative characteristics of the structural elements of such formations underwent significant changes, the establishment of which is of both scientific and practical interest.

Purpose: to determine the general dynamics of the formation and development of the structure of intersystem entities in the practice of states and the distinctive features of each of its stages.

Methods: The methodological basis of the study is composed of general scientific and special methods of enquiry, including the historical method, methods of formal logic, analysis, synthesis, as well as systemic, comparative legal and interpretation methods.

Results and Conclusions: In the 20th century – at the beginning of the 21st century, as part of the process through which states were forming intersystem legal entities and amid the dynamics of changes in their structural elements, three main stages can be distinguished, at each of which there are either fundamentally new types of intersystem entities (within the public law sphere), or the existing principles their formation (the virtual refusal to include the norms of foreign law into the regulation of relevant cross-border social relations) change, or qualitatively new structural elements emerge.

Added: Oct 29, 2020
Article
Терещенко Л. К. Журнал российского права. 2010. № 10.
Added: Jun 11, 2011
Article
Фокин Е. А. Журнал российского права. 2018. № 12. С. 120-129.

The present research is devoted to the analysis of general trends in the Russian commercial procedural legislation The author proceeds from the fact that the nature of the latest amendments to the Commercial Procedural Code of the Russian Federation indicates that Russian justice in the field of economic disputes is currently in a transition, and Aspires to formulate fundamentally new tools and norms. In order to determine possible directions of commercial procedural law development, two European concepts have been chosen: the concept of access to justice and concept of quality of law, which are regularly used in the case-law of the European Court of Human Rights. Comparison of changes in the procedural legislation with these concepts and the practice of the international court led to the conclusion that certain legislative novels cause an excessive number of questions. Thus, the writ proceedings introduced into the commercial process does not fully correspond to the ideas of access to justice. Particularly criticized is the idea of refusing to compose the reasoning part of the judgment in view of the discrepancy of this innovation with the case-law of the ECHR and doctrinal views on the access to justice. To determine the admissibility of any legislative changes, the ECHR's method of comparing objectives is proposed, which is to determine the balance of the objectives of the state (legislator, court) and persons seeking judicial protection. Also the article gives the estimation of tendencies of development of commercial procedural legislation from the point of view of concept of quality of the law. It was concluded that in procedural legislation (and as a consequence in judicial practice) provisions that do not meet the requirements of legal certainty. The conclusions of the article systematize the formulated conclusions and proposals.

Added: Oct 25, 2018
Article
Терещенко Л. К., Стародубова О. Е. Журнал российского права. 2017. Т. 247. № 7. С. 156-161.
Added: Jan 21, 2019
Article
Шаталов А. С. Журнал российского права. 2010. Т. 5. № 161. С. 35-44.
Added: Oct 2, 2012
Article
Фокин Е. А. Журнал российского права. 2020. № 10. С. 105-117.

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.

Added: May 14, 2020
Article
Баранов В. М. Журнал российского права. 2008. № 2. С. 9-17.
Added: Nov 1, 2008
Article
Миролюбова С. Ю. Журнал российского права. 2011. № 7. С. 24-30.
Added: Dec 17, 2012
Article
Новак Д. В. Журнал российского права. 2003. № 2. С. 143-152.
Added: Sep 4, 2020
Article
Емелькина И. А. Журнал российского права. 2015. № 1. С. 46-54.
Added: Nov 29, 2017
Article
Маркунцов С. А. Журнал российского права. 2014. № 1. С. 132-142.

The article considers different approaches to the issue of genesis of law. Examines the social nature and form of rules in (of) common law. The author comes to the conclusion that existed in the primitive society-of prohibitions is taboo, in fact, were of a criminal-law nature, and taboo of, in spite of individual dif-ferences mechanism of action, is the su-community primary form of criminal-legal influence.

Added: Feb 7, 2016
Article
Баранов В. М. Журнал российского права. 2008. № 2. С. 153-154.
Added: Nov 1, 2008