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Эволюция методов определения стоимости объектов недвижимости для целей налогообложения в России
Налоги. 2016. № 6. С. 29–32.
Shchepanskiy I. S.
Currently, on legislative and administrative levels is carried out the reform of determining the value of real estate used for taxation. Instead of carrying inventory and balance value is entered cadastral value, which is considered closest to the market. The paper gives a review of the property tax system in the Russian Federation and the evolution of the applicable legislative approaches to the determination of the tax base in relation to the land tax, and especially the introduction of the cadastral value as the basis for calculation of the property tax of organizations and individuals. This article contains a general description of the problem of determining the cadastral value of the use of modern legal standards and adopted in the summer of 2016 a new legal mechanisms.
Ilyin A., Закон 2026 № 7 С. 14–27
There is hardly a more confusing issue in court practice than issue preclusion. The difficulty of understanding the current rules on issue preclusion leads to the casuistry of their application, which leads to the accumulation of contradictions. Two main issues related to issue preclusion are still extremely controversial: firstly, what exactly is being prejudged — facts or facts with a ...
Added: July 29, 2026
Mokhova E., Закон 2026 № 7 С. 172–192
The article is the first part of a study of the foreign directors responsibility in the bankruptcy of foreign companies, which analyses he European approach, the international standard of UNCITRAL and foreign experience on this issue. The problem is considered through the prism of the concept of internationalisation of the responsibility of the debtor’s directors to ...
Added: July 27, 2026
Polyakov S., Smeshkova L., Lapin V. et al., Veredas do Direito 2026 Vol. 23 No. 11 Article e237531
The article examines the significant transformation of the concept of information and its impact on modern security technologies. Until the middle of the 20th century, the concept of information was considered as a philosophical category related to the transfer of knowledge and meaning. With the advent of Claude Shannon's communication theory, information was reinterpreted as ...
Added: July 27, 2026
Степанов С. К., Иноземцев М. И., Закон 2026 № 7 С. 193–203
In 2022, the European Commission introduced a draft directive on liability for harm caused through the use of artificial intelligence systems. The hallmark of the proposal lies in its decision to retain a fault-based liability regime, even when harm arises in connection with the deployment of AI technologies. The draft further includes several procedural mechanisms ...
Added: July 27, 2026
Бронякина Е. О., Юстицинформ, 2023.
Издание посвящено исследованию института преюдиции в контексте принципа правовой определенности (res judicata). В книге показано развитие учения о преюдиции, которое в России проходило в три этапа, соответствующих развитию процессуального законодательства: дореволюционный этап (с 1864 года до 1917 года), советский этап (с 1917 года до 1995 года) и современный этап (с 1995 года до н.в.). Для ...
Added: July 24, 2026
Москвитин О. А., Исламгулов С. Ф., Рахимов Э. Х., Вестник Уфимского юридического института МВД России 2026 № 2 С. 62–69
The submission of inaccurate information by companies when participating in public procurement is, unfortunately, a fairly common phenomenon. Not all procurement participants take into account that this direct violation of the Law on the Contract System not only undermines fair competition but also entails significant legal and financial consequences for the violators themselves. In this ...
Added: July 23, 2026
Грудников Н. С., Пастухова Е. Г., Психология и право 2026 Т. 16 № 2 С. 198–214
Context and relevance. Mediation is a widespread form of conflict resolution with its own unique principles. Restorative justice, as a new paradigm in criminal justice, utilizes mediation as a form of implementation while adapting it to its own core concepts. Objective. The study aims to identify the differences between the value foundations of classical and ...
Added: July 22, 2026
Aleksey P. Klementyev, Kutafin Law Review 2026 Vol. 13 No. 2 P. 391–425
Derivatives are complex financial contracts widely used in today’s securities and commodities markets. Alongside promising speculative gains, they allow exporters, importers, lenders, borrowers and other commercial actors to hedge a range of risks they face in the course of their day-to-day operations. Equally, international commercial
arbitration has become a preferred method of dispute resolution among legal ...
Added: July 21, 2026
Galperin M., International Journal of Constitutional Law Blog 2026
On 12 May 2026, the European Court of Human Rights (ECtHR) delivered a judgment that should have caused a small earthquake. It didn’t. One possible explanation is that the judgment was issued only in French. No offence to our francophone colleagues — but a quiet constitutional revolution delivered in Molière’s language nowadays may take a ...
Added: July 20, 2026
Galperin M., JOURNAL OF INTERNATIONAL DISPUTE SETTLEMENT 2026 Vol. 17 No. 3 P. 1–22
The article aims to clarify the legal effect of contractual commitments not to litigate existing or potential disputes. Across a range of contexts—commercial, tort, employment, and others—agreements frequently contain clauses that expressly preclude parties from pursuing judicial remedies against one another. In various legal systems, such clauses are known as waivers, releases, or covenants not ...
Added: July 20, 2026
СПб.: Русайнс, 2026.
Сборник научных статей, подготовленных по итогам V международной научно-практической конференции (г. Санкт-Петербург, СПбГУ, 21–22 июня 2024 года), посвященной актуальным проблемам получения и использования доказательственной информации в уголовном судопроизводстве. Материалы конференции представлены работами ученых и практиков, а также студентов. ...
Added: July 20, 2026
Lapteva A., Вестник Санкт-Петербургского университета. Серия 14. Право 2026 Т. 17 № 2 С. 353–370
The article deals with the issues of the protection rights of holders of digital financial assets. The digital financial assets (hereinafter referred to as CFAs) are used in various economy sectors, as a result, the number of their issues is growing every year. The legal framework for the turnover of these objects was established in ...
Added: July 20, 2026
Бутакова Я. С., Fonotova O., Вестник Санкт-Петербургского университета. Серия 14. Право 2026 Т. 17 № 2 С. 567–584
Foreign economic sanctions and Russian restrictive countermeasures (countersanctions) have had a material impact on the exercise of corporate rights, on corporate governance and corporate relations in Russian corporations with foreign participation and foreign beneficiaries, as well as on Russian participants of foreign corporations. The article compares the legal consequences of foreign economic sanctions and domestic ...
Added: July 18, 2026
Degterev D. A., Степанова В. С., Международное право и международные организации 2025 № 3 С. 93–109
The issues of monetary cooperation between France and the member states of the West African Monetary Union (WAMU) have received wide coverage in academic literature. However, the phenomenon of the CFA franc as the "last colonial currency" of Africa is considered mainly in a journalistic vein, in a political and historical context, less often – ...
Added: July 15, 2026
Издательство Проспект, 2026.
В работе представлена предыстория Уложения о наказаниях уголовных и исправительных (выделены три этапа: кодификационные работы в XVIII – первой четверти XIX в.; формирование свода законов уголовных как составной части Свода законов Российской империи; разработка Уложения о наказаниях уголовных и исправительных 1845 г.). Показаны его концептуальные основы и правовая природа, дана общая характеристика уголовно-правового акта, сформированного ...
Added: July 15, 2026
Degterev D. A., Федоров А. В., Вестник Российского университета дружбы народов. Серия: Политология 2025 Т. 27 № 4 С. 713–733
In recent years, the agenda of reparations to Africa by Western countries for the crimes of the transatlantic slave trade and colonialism has been gaining increasing popularity in both academic and political discourse. The study analyzes contemporary discourse in both political, legal and economic terms, as well as the representation of this issue in Russian ...
Added: July 15, 2026
Klementiev A., Kasatkina A., Legal Issues in the Digital Age 2026 Vol. 7 No. 2 P. 40–60
The article examines specific aspects of artificial (machine) intelligence in dispute resolution in state and arbitration courts . Drawing on legal research methods and data from artificial intelligence science, the authors propose a significant obstacle to its application in the legal sphere is the so-called “hallucination problem,” i .e ., the generation of false data by machine intelligence programs ...
Added: July 14, 2026
Erpyleva N., Kasatkina A., Getman-Pavlova I. V., Государство и право 2026 № 6 С. 170–183
The institute of the General Part of private international law “application of the law of a country with a plurality of legal systems” is characterized by increased theoretical complexity, and its issues arise in the courts of virtually all states. The main form of plurality of legal systems is territorial, i.e., the presence of internal ...
Added: July 10, 2026
Trefilov A., Алексеева Т. М., Вестник Воронежского университета. Серия "Право" 2026 № 2 С. 278–285
Based on regulatory and doctrinal sources, the authors of this article conduct a comparative legal analysis of the system of crimes against justice in the criminal law of Switzerland and Russia. They examine the most significant differences between the two systems, including the establishment of criminal liability in the Swiss Criminal Code of 1937 for ...
Added: July 9, 2026
Harchenko S. V., Международный юридический журнал 2026 Т. 9 № 3 С. 178–186
Остаётся актуальной проблема злоупотребления правом со стороны потребителей. Особого внимания заслуживает недобросовестное поведение потребителей при интернет‑торговле, которая бурно развивается в последние годы. В статье рассматриваются различные виды злоупотреблений, в частности, недобросовестный отказ потребителя от договора.
В качестве правового средства защиты от такого злоупотребления предлагается активнее использовать принцип эстоппель — правовой инструмент, препятствующий лицу ссылаться на какие‑либо ...
Added: July 8, 2026
Lapteva A., Юридический вестник Самарского университета 2026 Т. 12 № 2 С. 58–69
This article deals with classification of the investment regimes. Investment regimes are one of the manifestations of legal differentiation in the process of legal regulation of relations in the field of investment. It helps to consider the variety of life situations that arise during the implementation of investment activities. The need for different investment legal ...
Added: July 8, 2026
Lapteva A., Третейский суд 2025 № 3/4 С. 61–66
The article analyzes the issue of how the practice of international investment arbitration influences the formation of investment legal regimes that are formed both in international relations and in national legal systems. The author, relying on the practice formed under the influence of the so-called Salini test, shows the mechanisms for the formation of an ...
Added: July 8, 2026
Москвитин О. А., Капитонов И. А., Финансовые рынки и банки 2026 № 6 С. 669–672
Исследование посвящено комплексному анализу трансформации методов экономического анализа в деятельности Федеральной антимонопольной службы в условиях цифровизации экономики. На основе официальных докладов ФАС России, материалов судебной практики, нормативных правовых актов и научной литературы выявлены ключевые тенденции развития правоприменения в 2020–2025 годах. Особое внимание уделено цифровым платформам и маркетплейсам, алгоритмическому ценообразованию и многосторонним рынкам. Проанализированы новеллы «пятого ...
Added: July 7, 2026
Аракчеев В. А., Новая и новейшая история 2022 № 2 С. 200–205
The article analyzes the approaches to the study of the process of formation of the fiscal-military state in Russia of the XVI–XVII centuries, embodied in the monograph of Dmitrieva and Kozlov "Taxes and wars". The authors of the monograph made no attempt to compare the military-administrative potential of Russia and its geopolitical opponents. A state ...
Added: June 16, 2026