The purpose of the paper is to demonstrate the specificity of application of the legislation on taxes and duties of the Russian Federation in the area of taxation of precious metals. On the basis of court practice author makes the conclusion that the objects of taxation in accordance with the tax on mineral extraction in the extraction of precious metals are concentrates and other products containing precious metals.
The subject matter of the present article is the analysis of development of legal rules laying down the controllers' subsidiary liability in case of business entity's insolvency and its inability to satisfy creditors' claims. The article covers the issues concerning the grounds of the controllers' liability, the content of the offence committed by the controllers, the correlation of the legal rules laying down subsidiary liability.
The article is devoted to the analysis of complicated issues of liability of a chief manager of the company for breaching of a duty to file a bankruptcy petition. The author tries to systemize the developing court practice covering such issues as definition of the moment of creation of the obligation to file the petition, the evidence of insolvency of the company, the risks of breaching of the creditors’ rights as a result of trying to overcome the company’s difficulties. The issues of minimizing of such risks for the manager when the first signs of pre-insolvency appear within the normal course of business are also covered in the article.
The article is devoted to the analysis of legal problems concerning the establishment of civil liability of the persons able to exercise control over the legal entity, in particular, the shareholders of the corporation, along with the directors of the company and other persons authorized to manage. The research also covers the issues connected with the scope of obligations of the controlling persons; the author suggests recommendations regarding specifications of these obligations.
Proposals of the Supreme Court of the Russian Federation on the synchronization of the system of courts of general jurisdiction and the system of commercial courts and their rules of procedure may lead to the curtailing of the basic principles of fair trial, as well as the loss of public confidence in government institutions and bodies of justice. The key provisions of this legislative initiative are: cessation of the duty of the judge (the court) to provide reasoned judicial decisions and establishment of the categories of cases on which the reasoned judgment is mandatory. This approach is being reviewed by the author and the explanation is given as to how this legislative initiative comes into conflict with the universally recognized principles of international law. The author suggests a complete rejection of the initiatives that do not meet the interests of justice or the public, as well as restoration of the courts’ (the judge’s) duty to provide reasoned judgments at all levels (or instances).
The article analyses the principle of equal tax burden perspectives on decisions of the Constitutional Court of the Russian Federation. The author notes the principle equal tax burden is based on the principle of non discrimination and has international law and constitutional law nature. The paper includes discrimination causes: organisational and legal form of entrepreneurial activity, location of taxpayer, amount of profits and others.
The article is devoted to the analysis of the provisions of the Judgement of the Supreme Commercial Court of the Russian Federation № 62 covering the issues of civil liability of legal entity’s director for infliction of damages to the company as a result of a breach of the duty to act reasonably and in good faith in the company’s interest. The research reflects a number of topical issues involving the ascertainment of the grounds of the director’s liability such as the correlation of standards of reasonableness and good faith; striking a bargain within the conflict of interests as a ground for liability; the appointment of the burden of proof; liability for the selection of staff members, contractors and representatives.
The article is devoted to the research of content and meaning of judicial legal positions in resolving disputes about the rights of means of individualization of legal entities, goods, services and enterprises. The article provides examples of judicial legal positions that have a significant impact on the formation of a unified jurisprudence protection of intellectual property rights