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Проблемы разграничения неправомерных действий при банкротстве и сокрытия денежных средств либо имущества организации или индивидуального предпринимателя, за счет которых должно производиться взыскание налогов, сборов и страховых взносов
Российский следователь. 2022. № 10. С. 36–39.
The article discusses the issues of qualification of illegal actions in bankruptcy, committed in the form of concealing funds or property of an organization or an individual entrepreneur, at the expense of which the collection of taxes, fees, insurance premiums should be carried out. The author, taking into account the possible options for such concealment, proposed the rules for qualifying the offense in each specific case, depending on the size of the hidden property.
Keywords: совокупность преступленийконкуренция нормnon bis in idemнеправомерные действия при банкротствеillegal actions in bankruptcyconcealment of property, at the expense of which the collection of taxes, fees, insurance premiums should be carried outcompetition of normsthe totality of the crimesnon bis in idemсокрытие имущества, за счет которого должно производиться взыскание налогов, сборов, страховых взносов
Тихонова С. В., Samokhina E., Вестник Саратовской государственной юридической академии 2026 Т. 169 № 2 С. 15–23
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Added: July 2, 2026
Лескина Э. И., Теоретическая и прикладная юриспруденция 2026 Т. 28 № 2 С. 69–83
Abstract
Introduction: Legal principles are time-tested, which correspond to the legal traditions and values of society. The development of digital technologies leads to the expansion of human rights, restrictions in modern technological solutions. Such a situation in the disclosure with the principle of "black box", due to the opacity of algorithms, decisions made with the help ...
Added: July 2, 2026
Kuzminov Y., Koshel A., Kruchinskaia E. et al., BRICS Law Journal 2026 Vol. 13 No. 2 P. 5–36
Today’s economy is undergoing a fundamental institutional shift in which digital ecosystems have emerged not only as a key driver of development but also as a critical condition for market access for billions of users. Despite the rapid global proliferation of these phenomena, the evolution of legal regulation—from e-commerce and data protection to antitrust oversight ...
Added: July 2, 2026
Saakyan T. V., Барабанова Ю. В., Финансовый журнал 2026 Т. 18 № 3 С. 110–121
In this article the authors aim to determine the place and role of methodological guidelines within the system regulating internal state financial control. The research holds both theoretical and applied significance, as a scholarly interpretation of this issue has not been previously undertaken and its examination will enable the full potential of the studied methodological ...
Added: July 1, 2026
Бутакова Я. С., Вестник Воронежского государственного университета. Серия: Право 2026 № 2 С. 311–321
The relevance of the article is due to the growth of economic ties with foreign individuals from Latin American countries, as well as the presence in the corporate ownership structure of Russian export holdings of subsidiaries or affiliated companies registered and operating in the Latin American region. The relevance of the topic is also related ...
Added: June 30, 2026
Galperin M., Закон 2026 № 6 С. 8–16
Интервью М.Л. Гальперина ...
Added: June 30, 2026
Kryazhkov V., Брежнев О. В., Государство и право 2026 № 5 С. 75–85
Constitutional councils are a new institution of constitutional supervision, established in four republics of the Russian Federation as an alternative to the abolished constitutional courts for the legal protection of their constitutions. Federal law has only recognized the permissibility of establishing these bodies within parliaments, granting the constituent subjects of the Russian Federation the ability ...
Added: June 29, 2026
Bahri A., Journal of World Trade 2026 Vol. 60 No. 3/4 P. 521–544
As multilateral trade institutions struggle to keep pace with evolving global priorities, regional groupings are increasingly filling critical governance gaps. This article examines the limitations of the World Trade Organization (WTO) in addressing inclusive trade concerns —particularly the ones relating to women —and explores how informal regional and interregional coalitions such as the BRICS, the ...
Added: June 29, 2026
Издательство "Юрлитинформ", 2026.
Право цифровых платформ: учебник / под ред. докт. юрид. наук, проф. Э.Л. Сидоренко. – М.: Юрлит информ, 2026. – 936 с. ...
Added: June 27, 2026
Mazaev V. D., М.: НОРМА, ИНФРА-М, 2026.
The modern Russian legal system is characterized by a close interaction between federalism and constitutionalism. Given that federalism is a dynamic system of relations between the center and the regions, requiring constant improvement and adaptation to the challenges of the times, legislation
must ensure its development based on constitutional principles. This
task became urgent in connection with ...
Added: June 24, 2026
Kostsov V., Закон 2026 № 6 С. 38–50
The author examines the problem of the so-called „mandatory“ rules of arbitration rules through the prism of the classical contract law approach to the relations arising in the context of arbitration proceedings. An arbitration agreement cannot be considered „invalid“ in whole or in part if its terms contradict „mandatory“ provisions of the arbitration rules, since ...
Added: June 24, 2026
Rovnov Y., Кудинская В. В., Закон 2026 № 6 С. 179–193
The article discusses a landmark case in recent strategic climate litigation — the lawsuit brought by Peruvian national Saúl Luciano Lliuya against the German energy giant RWE AG. In declining to find that the defendant was under an obligation to partially cover, in proportion to its share in global GHG emissions, the cost of measures ...
Added: June 23, 2026
Гареев А. А., Сибирский юридический вестник 2026 Т. 2
The article examines the actual problems of qualifying a crime under Article 289 of the Criminal Code of the Russian Federation (“Illegal participation in entrepreneurial activity”) in the context of its differentiation from related crimes against state power and its interests, service in local governments. The composition of the crime is analyzed in detail, which ...
Added: June 23, 2026
М.: РГ-Пресс, 2026.
Настоящий сборник подготовлен юристами и экономистами, сотрудниками антимонопольных органов, научными работниками, профессионально занимающимися вопросами применения закупочного законодательства.
Законодательство и практика приведены по состоянию на май 2026 г. с отдельными исключениями.
Для бизнеса, государственных и муниципальных заказчиков, организаторов торгов, практикующих юристов, специалистов в сфере закупок, работников судов, антимонопольных и иных органов власти, научных работников, студентов и аспирантов образовательных ...
Added: June 23, 2026
Капитонов И. А., Москвитин О. А., Современное профессиональное образование 2026 № 5 С. 55–57
В статье рассматривается проблема институциональной неготовности российской системы образования и науки к массовому распространению генеративного искусственного интеллекта. Авторы фиксируют парадоксальную асимметрию: студенты и аспиранты активно применяют ИИ для делегирования текстопроизводства, тогда как научно-педагогические работники в большинстве своём не используют его как исследовательский инструмент. Показано, что в основе этой асимметрии лежит не «злой умысел» участников, а ...
Added: June 23, 2026
Москвитин О. А., Капитонов И. А., Корниенко А. С., Закон и власть 2026 № 5 С. 112–114
Включение информации о хозяйствующих субъектах, их руководителях и учредителях в реестр недобросовестных поставщиков (РНП) является одним из основных инструментов противодействия нарушениям при заключении и исполнении государственных контрактов и договоров по Федеральному закону № 44-ФЗ. При этом данная публичная санкция исключает (ограничивает) право поставщиков участвовать в соответствующих закупках на два года. Соответственно, споры о включении в ...
Added: June 23, 2026
Selskiy A., Экономика и управление в спорте 2025 Т. 5 № 2 С. 159–178
In the era of digital transformation, significant attention is given to the implementation of emerging technologies within the public sector, including the development of e-government and the establishment of digital public administration. Regulatory compliance plays a crucial role here, as it can either facilitate or hinder the digitalization. This article examines the legal aspect of ...
Added: June 23, 2026
Рапопорт М. Ю., Вестник экономического правосудия Российской Федерации 2026 № 6 С. 38–61
In the second part of the article the criterion relating to the principal’s conduct is examined. The author sets out two conceptual approaches to the assessment of that criterion. The first is grounded in the fault principle; the second is grounded in the risk principle. The article demonstrates a gradual shift in most legal systems ...
Added: June 22, 2026
Рапопорт М. Ю., Вестник экономического правосудия Российской Федерации 2026 № 5 С. 63–97
Apparent authority constitutes a significant exception to the principle of autonomy of will. Upon recognizing that apparent authority deserves protection, a transaction may bind even a person who may never have manifested their consent to the authorization. This article analyzes the conditions under which apparent authority is afforded protection. In Russian law, consistent with foreign ...
Added: June 22, 2026
Ivanov A., Kotova D., Bovt S. et al., Издательский дом Высшей школы экономики, 2026.
This report presents the first comprehensive competition analysis of global grain value chains. It examines the market power of ABCD+ traders (ADM, Bunge, Cargill, Louis Dreyfus, et al.), financialization of grain trade, and the anticompetitive effects of digitalization. The report offers recommendations for BRICS competition authorities, including design principles for a BRICS Grain Exchange. ...
Added: June 22, 2026
Dolotov R., Квасникова П. А., Уголовное право 2025 № 7 С. 31–39
In the article the authors analyze the essence of a continuous criminal off ense in order to formulate an answer to the question of what algorithm of actions of law enforcers is correct when identifying episodes not included previously in the scope of criminal charge, related to a continuous criminal off ense for which a defendant has ...
Added: August 9, 2025
Крохин Р. И., Уголовное право: стратегия развития в XXI веке 2024 № 4 С. 140–149
The author analyzes the judicial practice in cases of criminal bankruptcy (Articles 195-197 of the Criminal Code of the Russian Federation), which has developed after the latest changes in criminal legislation in this part, and concludes that there have been no significant shifts in law enforcement, the main qualification problems have remained the same and ...
Added: May 15, 2025
Бычков В. В., Prorvich V., Расследование преступлений: проблемы и пути их решения 2023 № 4(42) С. 98–103
Исследование особенностей предмета доказывания при расследовании преступлений в сфере киберэкстремизма и их совокупностей с различными формами соучастия позволило разработать ряд алгоритмов обработки закодированной электронной информации из материалов уголовного дела в рамках соответствующих криминалистических методик. Они построены по принципу циклической организации расследования с обратными связями, что позволяет существенно снизить количество таких случаев, когда из совокупности совершенных ...
Added: March 28, 2025
Lyaskalo A., Законодательство 2023 № 12 С. 55–61
The general legal principle of “non bis in idem” is violated when a single continuing crime is divided into a set of crimes. The distinction between these criminal legal concepts becomes particularly difficult in cases of tax crimes, the size of which is determined “within three consecutive financial years.” The article is devoted to the ...
Added: January 3, 2024