The Author analyzes mechanism of preferential VAT on imported goods in relation to the legal nature of VAT and the nature of tax exemptions. As a key aspect, which influence the nature and application exemptions of VAT on imported goods, the Author identifies characteristics of VAT as an indirect tax and voluntary tax exemptions.
The paper deals with the goals and importance of land management activities in the organization of rational land use and protection. Author gives a detailed analysis of the legal regulation of land development and planning at the federal, regional and local level.
Questions of formation of a public external debt and its consequences are of special interest nowadays. In the present article the author investigates features of a regional external debt, analyzes available problems of the legal regulation and offers possible versions of their decision.
The authors consider the approaches of legislation and judicial practice to the implementation of execution of rights and duties of students (“learnings” in the terminology on the Federal law on Education). The article contains the conclusion about the “gaps” in the current legislation on education and the need for their elimination.
The article executes the retrospective analysis of the institution of appeal by the example of Law of Criminal Procedure of the United States of America and Russia. The authors examine the approaches of the legislator and the court practice in Russia and the United States of America and determining the importance of the institution of appeal of Law of Criminal Procedure in different historical epochs. The authors conclude that the modern appeal proceeding of Russia is fictitious. Also the authors observed the American experience of construction of two separate court systems: the federal and state judiciary. The authors come to the conclusion that the comparative legal analysis of methods to organization the appeal courts in the United States of America and Russia should be continued.