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Понятие злоупотребления правом в российском налоговом праве
Публично-правовые исследования. 2014. № 1. С. 95–111.
Азмуханов Р. И.
Дощатов А. А., / Экономические исследования и разработки. Серия А1 "Региональная экономика". 2026. № 5.
в научной статье анализируются проблемы управления промышленным развитием субъектов Российской Федерации в условиях реализации национальных проектов технологического лидерства. Установлена выраженная территориальная концентрация федеральных инвестиций и результатов нацпроектов в Москве, Московской области, Свердловской области, Санкт-Петербурге, Новосибирской области и Республике Татарстан. Обнаружены три системных дефицита методологического обеспечения: отсутствие эмпирических моделей корреляции капиталовложений и динамики индекса промышленного производства
на ...
Added: May 5, 2026
Samokhina E., Antonov M., Хмелевский А. М. et al., / NRU Higher School of Economics. Series LAW "Law". 2025. No. 13 (1).
According to its Constitution, Russia is a secular state where the church is separated from the state. However, it would be incorrect to rule out any influence of religion onto law only because of these constitutional principles of secularity and separation. Many of our moral concepts and ethical convictions are imbued with religious meanings, many ...
Added: November 13, 2025
Евстафьев А. И., Вестник Воронежского государственного университета. Серия: Право 2025 № 4 (63) С. 137–146
This article examines the concept of «abuse of power» in public law regulations in countries such as France, Germany, and England. Through a comparison and analysis of scholarly approaches, legislation, and case law in these states, it identifies key positions in the assessment of this legal phenomenon, the preconditions for its occurrence, and its distinctive ...
Added: September 19, 2025
Yatsenko T., Вестник гражданского права 2025 Т. 25 № 2 С. 60–77
The article considers the problem of abuse of rights in the context of the M.M. Agarkov’s and V.S. Em’s scientific research of the problem. The author studies the factors of social development, the peculiarities of civil law regulation of the limits of right use and their impact on judicial practice in different historical periods, which ...
Added: June 25, 2025
Филипенко В. А., Закон.ру 2024
Комментарий к Определению СКЭС ВС РФ № 306-ЭС23-26474 от 01.07.2024 ...
Added: May 1, 2025
Pavlov P., Бухгалтерский учет 2011 № 3 С. 123–127
The article deals with the bill of changes to the Tax code, which strengthen and regulate tax control of related parties' deals. This article contains comparative analysis ofthe bill and transfer prices tax control practices of USA and Germany. ...
Added: January 18, 2025
Евстафьев А. И., Теоретическая и прикладная юриспруденция 2024 № 4 С. 88–101
Abuse of law is generally considered to be a legal phenomenon most inherent to private law. Historically, it first appeared in private Roman law; it found doctrinal development and application in legal sciences associated with private law. This issue and even the possibility of its existence are not paid due attention in constitutional legal regulation ...
Added: January 13, 2025
Maksimov D. M., Pakshin P., Теоретическая и прикладная юриспруденция 2024 № 2 С. 73–82
The article deals with the phenomenon of abuse of law in international arbitration that seems to be an
extremely relevant subject for study due to the development of transnational economic relations. At the
same time, various types of abuse in arbitration make us think about developing a certain classification
of all cases of abuse of law. The purpose ...
Added: July 13, 2024
Сенякин И. Н., Репьев А. Г., Торчилин К. Е., Вестник Томского государственного университета 2022 № 474 С. 272–285
Проанализированы процессы возникновения и развития в механизме правового регулирования запрета на обход закона как правозащитного средства. Выделены основные исторические этапы противодействия данной форме поведения, установлены технико-юридические особенности внедрения запрета на обход закона, а также практика его применения. Поднята проблема формальной неопределенности понятия «обход закона» в памятниках отечественного законодательства, отмечены недостаточная изученность данного феномена в теории ...
Added: June 30, 2024
Pavlov P., Бухгалтерский учет 2011 № 3 С. 123–127
The article deals with the bill of changes to the Tax code, which strengthen and regulate tax control of related parties' deals. This article contains comparative analysis ofthe bill and transfer prices tax control practices of USA and Germany. ...
Added: May 1, 2024
Казакова А. В., Вопросы российской юстиции 2021 № 15 С. 730–739
The analysis of law enforcement practice shows that the problem of abuse of procedural rights in the Russian Federation has now acquired particular relevance. The purpose of this work is to identify the normative prerequisites for the abuse of procedural rights in arbitrazh proceedings. Based on the results of the study, the author comes to ...
Added: December 7, 2023
Гуляева О. Н., EX JURE 2023 № 1 С. 72–84
the article is devoted to the problem of the irrefutable weakness of some legal statuses of subjects of private law relations. In order to overcome this problem and preserve the protection of a really weak participant in a private law relationship, the author considers the use of the legal construction of presumption to be effective. ...
Added: November 2, 2023
Savelyev A., Закон 2023 № 8 С. 144–156
The article is focused on legal aspects of termination by foreign
vendors of technical support for software for Russian users. Based
on the analysis of the existing case law, the paper provides the
answers on the following questions: 1) Is it possible to demand
reimbursement of the price of technical support for a period during
which it was not provided ...
Added: September 5, 2023
Якушева Е. Е., Право. Журнал Высшей школы экономики 2023 Т. 16 № 1 С. 94–116
The bankruptcy moratorium was first applied in Russia during the pandemic in 2020. Simultaneously with the introduction of the moratorium, the Government of the Russian Federation applied additional measures to stimulate the support and development of enterprises of strategically important industries for the economy, which proved its effectiveness. Due to the economic crisis caused by ...
Added: April 7, 2023
Blokhin P. D., Закон 2022 № 12 С. 14–33
Автор стремится представить системную, внутренне согласованную картину действия основных (конституционных) прав и свобод личности. Для этого автор предлагает выделять пределы (границы) права и его сущностное неприкосновенное ядро; основное же содержание права представляется в виде бесчисленного множества правомочий, часть из которых, однако, приводится в действие лишь с развитием науки и техники. Такие правомочия могут подвергаться регулированию, включающему в себя — в зависимости ...
Added: December 19, 2022
Tay Y., Budylin S., Вестник экономического правосудия Российской Федерации 2022 № 10 С. 138–154
The article discusses the problem of the war of all against all in bankruptcy, which is very urgent for the Russian law and order, and suggests some ways to change the situation for the better. By analogy with the concept of "corporate power" of the corporation participants, the concept of "bankrupt power" of the participants ...
Added: October 27, 2022
Consequences of Schengen Visa Liberalisation for the Citizens of Ukraine and the Republic of Moldova
Korneev O., Weinar A., Makaryan S. et al., / Series Migration Policy Centre Research Report "RSC Research Reports". 2012. No. 1.
This report asks one overarching question: “What impact would liberalisation of the visa regime
produce on actual migratory movements between Ukraine and Moldova, and the EU?”. Therefore, we
are not interested in assessing the mobility of tourists, but rather of migrants who work in the EU. This
gives our study a specific perspective that looks at the Schengen ...
Added: August 15, 2022
Korneev O., Hernandez i Sagrera R., / Series EUI RSCAS "RSC Working Papers". 2012. No. 22.
The European Union (EU) external cooperation in the migration field has been mostly developed in Eastern Europe. Indeed, the EU migration cooperation with Russia and Eastern Partnership countries has so far had outcomes in the issue areas of readmission, visas, border management and even labour migration. Policy Tools such as readmission agreements, visa facilitation agreements, ...
Added: August 15, 2022
Tereshin M., / НЭИКОН. Серия "Preprints.ru". 2022.
В статье рассмотрены эволюция развития законодательных подходов и нормативных актов, касающихся обращения и использования электронных подписей в России в сравнении с некоторыми зарубежными правопорядками. Определено в соответствии с законодательством понятие электронной подписи, проведено сравнение понятий по действующему и прежнему законам. Обозначены функции электронной подписи, подчёркивающие её ценность и необходимость в использовании. Рассмотрены виды электронных подписей, ...
Added: June 8, 2022
Blokhin P. D., Закон 2022 № 5 С. 43–50
В настоящей статье рассматривается феномен спойлерства в публичном праве. Под этим явлением предлагается понимать такое поведение субъектов правоотношений (включая представителей органов власти), основная цель которого путем несправедливого распределения имеющихся ограниченных ресурсов затруднить (блокировать) реализацию иными субъектами их конституционных прав. В качестве примеров рассматриваются три ситуации. Во-первых, оспаривание лицом в порядке административного судопроизводства правового акта, содержащего ...
Added: June 8, 2022
Gavrilova O., Kotova D., / Series WP 22 "BRICS Competition Law and Policy Series". 2021.
This paper critically reviews the draft proposal that would introduce patent linkage to Russia’s drug approval system. The paper looks at the emergence and spread of patent linkage in the USA and further in several jurisdictions. This research concludes that patent linkage and the interests it protects are far from the goals that the state ...
Added: February 3, 2022
НОРМА, 2021.
The monograph analyses specific features of research activities of international organizations in emergency situations, including an unfavourable epidemiological situation. The team of authors endeavours to identify and synthesise new vectors of major international organizations’ analytical work in the context of the COVID-19 pandemic as a new challenge for integration and international law.
The research team focuses ...
Added: September 17, 2021
Ульянов А. Ю., Государственная власть и местное самоуправление 2021 № 6 С. 25–29
The article is devoted to research of problems of evaluation of efficiency of activity of agencies of local self-government in the Russian Federation. The author determines the indicators and offers new evaluation criteria of efficiency and also reveals the drawbacks of legal regulation in this sphere. ...
Added: September 16, 2021
Ульянов А. Ю., Российская юстиция 2018 № 3 С. 5–7
The article is devoted to definition of the constitutional destination of prosecution and correlating its features with the forms of implementation of legal policy of the state. ...
Added: September 16, 2021