Law Enforcement Review / Правоприменение
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Опыт налогообложения выбросов углерода в европейских странах
Get PDFThe subject of the study is the carbon tax legislations of European countries.The purpose of the article is to identify the general consistent patterns of carbon taxation in a number of European countries: the United Kingdom, the Netherlands, Norway, France, Sweden and Switzerland.The methodology of the research includes the analysis of the provisions of the carbon taxing legislation of these countries.The main results, scope of application. The analysis shows that the structure of the carbon tax in European countries has differences, but the predominant form of taxation is an excise tax on fuel. In Sweden and Switzerland the excise rate is in direct proportion to the carbon content of the fuel, however in the UK, Norway and France excise rates are set more voluntary. Each country countries grant exemptions for specific fuel uses and industries that they deem essential to protect from the exceeding tax burden. In the Netherlands, Norway and France, carbon/energy taxation is applied in addition to the emissions trading system. In all these countries, this is motivated by the evaluation of the latter as insufficient to attain the objectives of diminishing CO2 emissions. Based on the experience of these countries, there is no prevalent model for the arrangement of carbon / energy taxation. For instance, France imposes an energy tax as an excise tax, that is, a consumption tax. The UK levies excise taxes on the consumption of natural gas, LNG, coal and electricity, correlated to the amount of energy contained in these fuel products. Norway applies both an excise and an indirect output tax in the oil sector. In the Netherlands, a carbon tax is levied on actual CO2 emissions (as far as they are accounted for under the EU ETS), but this tax only applies to ETS participants and only if the ETS prices are below the established level. Despite the high tax rates (up to 120 euros per ton of CO2 in Sweden and Switzerland), the significance of the carbon tax for the economies of the considered countries is low due to both low energy consumption and the high proportion of carbon-neutral energy sources such as hydroelectric, nuclear and biofuel.Conclusions. An analysis of the provisions of the carbon taxing legislations of various European countries revealed that these countries adopt such carbon tax schemes that optimize their administrative feasibility, public acceptability, and economic impact mitigation for vital sectors. At the same time, in the majority of countries, the carbon tax is implemented as an excise tax on fuel.В связи с актуальными инициативами Евросоюза по декарбонизации и трансграничному углеродному регулированию проанализирован опыт углеродного налогообложения в странах Европы. Отмечено, что в большинстве европейских стран углеродный налог представляет собой акциз на топливо. Примерами таких стран являются Великобритания, Норвегия, Франция, Швейцария и Швеция. Рассмотренные страны используют варианты углеродных налогов, которые наиболее подходят для них с точки зрения удобства администрирования, общественного восприятия, а также минимизации негативных последствий для ключевых отраслей экономики
Квалификация совместного совершения преступления с лицом, не подлежащим уголовной ответственности
Get PDFThe subject. The qualification’s problem of a crime jointly committed by two or more people, only one of whom is criminally liable, is ambiguously resolved. It is shown that there is a case law tendency to bring into the scope of criminal liability all of people, who have participated in committing a crime together, as accomplices and co-perpetrators. However, it does not correspond to the main theory of complicity, according to which a group of perpetrators being a form of complicity consists exclusively of criminally liable offenders. And, moreover, there is a plenty of sentences, in which courts confirm that a criminally unliaible person is not able to be one of accomplices and co-perpetrators, as a consequence another offender is individually responsible for committing a crime.The goal of the study is to determine whether joint commission of a crime by two or more people, only one of whom is criminally liable, constitutes complicity and a group of perpetrators. General (analysis, synthesis) and private scientific (formal-dogmatic, historical-legal) methods are used to achieve the goal.The main results. In case law qualification of joint commission of a crime by two or more people, only one of whom is criminally liable, has gone through several stages in its development and directly depended on a type of the crime. Regional case law often does not coincide with the position of the Supreme Court of the Russian Federation. There are three main theories in criminal law science, according to which joint commission of a crime by some people, only one of whom is criminally liable: (a) forms both complicity and a group; (b) does not form either complicity or a group; (c) forms a group without signs of complicity.Conclusion. Joint commission of a crime by two or more people, only one of whom is criminally liable, constitutes a group of perpetrators without signs of complicity. The interpretation dividing complicity and a group of perpetrators into two different institutions allows to take into account a group way of committing a crime as a feature of the objective side and define criminally liable offenders.В науке и практике не разрешена проблема квалификации преступления, совершенного двумя и более лицами, если только одно из них подлежит уголовной ответственности. Цель статьи – определить, образуются ли в указанных случаях соучастие и группа лиц. Отмечается, что практика квалификации такого рода совместного совершения преступлений нестабильна и обусловлена видом преступления. В доктрине подобное совместное совершение преступления оценивается как с признанием признаков группы и соучастия, так и с их отрицанием. Сделан вывод о том, что совместное совершение преступления несколькими лицами, лишь одно из которых подлежит уголовной ответственности, образует группу без признаков соучастия
От социального противоречия к социальной конкуренции – базовому правовому режиму (способу) жизнедеятельности государства (Часть II)
Get PDFThe subject of the article is social competition as the basic legal regime (mode) of statehood as a systemic channel that determines the functioning of property as a goal and the state as a means.The aim of the article is to confirm or refute hypothesis that the resolution of social contradictions is a kind of legal regime for the realization of property as the fundamental purpose of the existence of the state.According to the author's methodology of normative structuralism, the assignment to each mode of property organization of a specific function (social development function, social compromise (convergence) function, social security function) generated the corresponding potential for the emergence and existence of social contradictions, where the state as an artificial (reasonable) sufficiency had to direct the energy of the said contradictions into the normative-legal channel and thus ensure the existence of social competition.The main results. The restriction and leveling of social competition and the transition to domination as the basic legal regime (mode) of statehood destroys the natural mechanism for resolving social contradictions and transfers this mechanism to the plane of directive political and ideological expediency. As a result, the power of the structural organization of the state is transformed into a goal of its existence, and property only into a means of realizing this goal. There is a disavowal of property as a fundamental goal of the existence of the state; the escalation of its imperialization begins, triggering the destruction of social competition as the basic legal regime (mode) of statehood. There is a danger of an existential rupture between the three most important social institutions of human civilization: property, competition, and the state.Society, constituting the creation of the state as artificial (reasonable) sufficiency, through the functioning of the structural organization of power has fixed the fundamental purpose of existence - property in the form of an integral structural platform of the main ways of its organization (private (individualized), mixed (corporate), general (collective)), assigning to each of them the execution of the corresponding social function.Conclusions. Society, realizing the existence of a social contradiction, purposefully forms appropriate ways (rules) to overcome them to ensure its progressive development. The essence of the legal regime as the existence of the resolution of this social contradiction can be defined by the concept of “competition”.Представлена вторая часть исследования социальной конкуренции как естественного механизма разрешения социальных противоречий, которые возникают и существуют в обществе. Автор отмечает, что собственность как основополагающая цель существования государства посредством социальной конкуренции – базового правового режима (способа) его жизнедеятельности – предопределяет первопричинность структурной организации власти в качестве средства реализации этой цели. Разрушение же социальной конкуренции в качестве базового правового режима (способа) жизнедеятельности государства неизменно декретирует наступление положения, когда власть превращается в основополагающую цель существования государства, а собственность трансформируется лишь в средство обеспечения данной цели. Так любая государственность вступает в начало эпохи социальной деградации
Правовое регулирование межмуниципальной кооперации в европейских странах
Get PDFThe subject. Financial relations between municipal entities represent a crucial mechanism for enhancing the efficiency of public service delivery in European countries. Collaborative efforts among municipalities can lead to cost savings and the utilization of economies of scale. This is particularly prominent in countries with a high number of small municipalities. This article aims to identify effective forms of financial activities among municipalities across various cooperation domains and assess the applicability of international experience in the context of the Russian Federation.Methodology. This study analyzes various organizational forms of inter-municipal cooperation, drawing insights from different countries, including Switzerland (associations of districts and cantons), Slovakia (joint municipal institutions, municipal associations, associations of legal entities), and France (syndicates and districts). Special attention is paid to the experience of inter-municipal cooperation in Slovakia, where it is not only a vital component of local government but also a tool for project management, often funded by external sources.The main results, scope of application. The analysis of international experience in inter-municipal cooperation reveals diverse organizational models, each tailored to specific local contexts. Based on this analysis, the authors propose amendments and enhancements to Russian legislation. Implementation of these suggestions could enhance the efficiency of interactions among Russian municipal entities, improve planning capabilities, enhance labor productivity, and optimize public service expenditure.Conclusions. Inter-municipal cooperation, as demonstrated by various international models, offers valuable insights for Russia. Adapting and implementing lessons from abroad can lead to improved governance and resource allocation, ultimately resulting in enhanced service delivery and cost-effectiveness for the benefit of the Russian population.Правовое регулирование отношений, складывающихся между муниципальными образованиями, в Швейцарии, Франции, Словакии и Чехии рассматривается в контексте организационно-правовых форм их сотрудничества и вопросов осуществления финансовой деятельности с целью выявления эффективных форм финансовой деятельности муниципальных образований по различным направлениям сотрудничества, а также возможности применения исследуемого опыта в Российской Федерации. В результате проведенного анализа были выявлены различные организационные формы межмуниципальной кооперации: ассоциации округов и кантонов (Швейцария), совместные муниципальные учреждения, муниципальные объединения, ассоциации юридических лиц (Словакия), синдикаты и дистрикты (Франция). Особое внимание было уделено опыту межмуниципального сотрудничества в Словакии, которое рассматривается не только как важнейший элемент функционирования местных органов власти, но и как инструмент управления проектами, источниками финансирования которых являются внешние фонды
Досрочное прекращение полномочий судьи как мера юридической ответственности: проблемы правового регулирования и правоприменения
Get PDFThe subject of the study is the theoretical, legislative and practical application problems of the early termination of a judge as a measure of legal responsibility. According to the authors' opinion there are several problems: the lack of scientific and legislative unity on the issue of the sectoral nature of this measure; the unsystematic, uncoordinated nature of legislation and law enforcement practice; the apparent discrepancy of the Law of the Russian Federation “On the Status of Judges in the Russian Federation” (hereinafter - the Status of Judges) which regulates the grounds and procedure for the early termination of the powers of a judge and the practice of its application to the fundamental principles of legal responsibility.The aim of this article is to make recommendations aimed at improving the legal regulation and practice of such a legal liability measure as early termination of the power of the judge.The methodology. The main method of research is the general scientific dialectical method of cognition, using universal scientific methods: analysis and synthesis, induction and deduction, formal-logical and systemic. The specific scientific methods are applied: the formal legal method, the methods of legal modelling and the methods of forecasting.Main results and field of application. The authors concluded that the early termination of a power of judge, for whatever reason, is related to his or her illegal behaviour. It should be explicitly recognized as a measure of legal responsibility in the Status of Judges. It is necessary that the legal grounds for judge early termination meet the requirements of legal certainty. The application of this measure is based on the fundamental principles of legal responsibility: justice, humanism, legal equality, proportionality of the sanction to the degree of social danger of the act committed, individualization of the punishment, etc. The Status of Judges and the Regulation on the functioning of the qualification collegium of Judges should be supplemented by legal provisions governing the procedure for applying to a judge early termination as a measure of legal liability that does not involve the commission of a disciplinary offence. A fair, public and adversarial procedure must be used to ensure that judges in the high and medium courts can terminated early. The rules for this procedure must be laid down in federal constitutional law.Conclusions. The implementation of such proposals would lead to the formation of legislation and the law enforcement practice, consistent with the main principles of legal responsibility and the basic provisions of its theory. It would guarantee the fairness and predictability of decisions towards judges. Ultimately it would ensure an appropriate balance between the independence of judges and their accountability for gross and systematic violations incompatible with the status of judges.Рассматривая досрочное прекращение полномочий судьи в качестве меры юридической ответственности, авторы обращают внимание как на общетеоретические проблемы, вызванные отсутствием научного единства по вопросу отраслевой природы такой меры, так и на проблемы правового регулирования оснований и порядка ее применения. Анализ обширной практики Верховного Суда РФ, Высшей квалификационной коллегии судей РФ, квалификационных коллегий судей субъектов Российской Федерации позволил авторам выявить ряд проблем применения правовых норм, регулирующих вопросы досрочного прекращения полномочий судей. Делая вывод о несоответствии российского законодательства и правоприменительной практики основополагающим принципам юридической ответственности и базовым положениям ее теории, авторы формулируют предложения по их совершенствованию
Директивная модель управления корпорациями с участием государства в сфере оборонно-промышленного комплекса
Get PDFThe subject. The variety of existing models of management of commercial corporations at the current stage requires their assessment, including in relation to certain areas of economic activity. This article examines the legal aspects of the principles of construction and content of a directive model of organization management using the example of corporations with state participation in the field of the military-industrial complex. The procedure for directive voting in the bodies of the corporation is analyzed.The purpose is to identify the determination and the essence of directive model of corporate management in the field of the military-industrial complex.Methodology of the research includes legal analysis of the Russian corporative legislation, directives of the Russian Government and judicial practice.The main results. The basics of regulatory regulation in this area of corporate relations are disclosed. Local regulations ensuring the formation of a directive model of corporate management are investigated. The review of competence of bodies of corporation with participation of public legal entities is given. Options are proposed for a legal assessment of the liability of persons who are members of the bodies of the corporations in question.General rule is proposed: in the case of voting in the bodies of a corporate organization, a representative of the state is released from responsibility if he acted on the basis of the issued directive (recommendation).Conclusions. The regularities of the development of corporate legislation on the issues under consideration and the influence of various factors on them are revealed.Многообразие существующих моделей управления коммерческими корпорациями на современном этапе требует их оценки, в том числе применительно к отдельным сферам экономической деятельности. В настоящей статье исследуются правовые аспекты принципов построения и содержания директивной модели управления организациями на примере корпораций с государственным участием в сфере оборонно-промышленного комплекса. Анализируется процедура директивного голосования в органах корпорации. Раскрываются основы нормативного регулирования данной области корпоративных отношений. Исследуются локальные нормативные акты, обеспечивающие формирование директивной модели управления корпорациями. Дается обзор компетенции органов корпорации с участием публично-правовых образований. Предлагаются варианты правовой оценки ответственности лиц, входящих в состав органов рассматриваемых корпораций. Выявляются закономерности развития корпоративного законодательства по рассматриваемой проблематике и влияние на них различных факторов
Оценочные понятия – необходимое средство достижения конституционной идеи правовой определенности или фактор, приводящий к ее нарушению?
Get PDFThe subject of the research is the study of evaluative concepts included by the legislator in legal norms in order to ensure dynamic legal regulation of social relations. The problem of using evaluative concepts is of scientific interest, since the unreasonable inclusion of such concepts in the content of a legal norm can lead to a violation of the constitutional idea of legal certainty, and their interpretation and practical application to specific situations largely depends on the level of legal awareness of the law enforcer.The author aims to analyze approaches to understanding the category of “evaluative concepts”, identifies signs that characterize this category, its role in the legal regulation of social relations.The methodology of scientific research is represented by a complex of private scientific, formal legal, systemic and structural methods.The main results. The author establishes the features of the inclusion of evaluative concepts in the legal norms based on the analysis of the practice of the Russian Constitutional Court, provides interesting cases considered in the framework of the constitutional proceedings. In particular, the author provides examples of the inconsistency between established judicial practice and the practice of the Russian Constitutional Court, and also establishes the need to apply evaluative concepts in both private and public law.Conclusions. The inclusion of evaluative concepts in legal norms is relevant for many areas of law, which is due to the need to ensure the flexibility and dynamism of legal regulation. However, the possibility of their application should not be unlimited, since this may lead to a violation of the fundamental principles of law, including the principle of legal certainty.Исследуются оценочные понятия, включаемые законодателем в правовые нормы в целях обеспечения динамичного правового регулирования общественных отношений. Проблема использования оценочных понятий вызывает научный интерес, поскольку необоснованное включение таких понятий в содержание правовой нормы может повлечь за собой нарушение конституционной идеи правовой определенности, а их интерпретация и практическое применение к конкретным ситуациям во многом зависит от уровня правосознания правоприменителя. В статье проанализированы подходы к пониманию категории «оценочные понятия» и особенности их использования в различных сферах права на основе анализа практики Конституционного Суда РФ
Налогообложение операций с цифровыми финансовыми активами в контексте классических правил налогообложения
Get PDFSubject. The existing mechanisms of taxation of transactions with crypto assets on the territory of the Russian Federation are analyzed in the article. The choice of the research object is due to the increasing role of crypto assets in the modern Russian economy, as well as the necessity to propose new mechanisms to ensure the tax security of the state in the face of new challenges.The purpose of the study. The existing mechanisms of taxation of transactions related to the use and turnover of crypto assets in Russia are considered. Authors analyze both the main problems faced by individuals and legal entities operating with cryptocurrencies. The analysis of the current legislation is provided, possible ways to improve the legislation are suggested.Methodology. In the course of their work, the researchers were guided by philological and systematic ways of interpreting current legal norms, as well as existing explanations of financial authorities related to current approaches to taxation of transactions with crypto assets.Conclusions. It is concluded that the approaches proposed by the legislator to taxation of transactions with crypto assets are similar to the mechanisms that apply to traditional financial instruments, but at the same time, assets that are not similar to traditional ones remain outside the regulation.Проведен анализ существующих механизмов налогообложения операций с криптоактивами в Российской Федерации. Выбор объекта исследования обусловлен возрастающей ролью криптоактивов в российской экономике, а также необходимостью разработки механизмов обеспечения налоговой безопасности государства в условиях новых вызовов, одним из которых является развитие цифровой экономики. Представлен анализ налоговых проблем, с которыми сталкиваются физические и юридические лица, оперирующие криптоактивами, сформулированы предложения по совершенствованию российского налогового законодательства.По итогам исследования сделан вывод о том, что действующие подходы к налогообложению операций с криптоактивами аналогичны механизмам, которые применяются к традиционным финансовым инструментам, но при этом за пределами регулирования остается ряд активов, обладающих особыми правовыми свойствами
Современные тенденции в правовом регулировании медицинских осмотров работников, обеспечивающих движение транспорта
Get PDFThe subject of this study is the legal norms that establish the list of subjects to undergo compulsory medical examination, factors to be assessed during medical examination, as well as the procedure of medical examinations. The article is dedicated to the major aspects of the legal regulation of the procedure for medical examinations of workers engaged in the transportation.The purpose of the study is to identify trends in the legal regulation of medical examinations of workers engaged in the transportation, including those caused by the introduction of digitalization in these processes.Methodology. The empirical study consists of several stages. At the first stage, there was a sampling of types of transportation: road, railroad, water transportation and mass rapid transit. In the framework of the second stage the legislation regulating medical examinations of workers employed in these types of transport was analyzed using systemic, formal-legal and comparative-legal methods.The results of the study show that to date the legal regulation of the procedure of medical examinations using telemedicine technologies is being formed in some types of transportation. At the same time, the methods of medical examinations, indicators and psycho-traumatic factors have not been adjusted to the examination with digital technologies.Conclusions. There is a need for a differentiated approach to the legal regulation of medical examination of workers engaged in the transportation, depending on the type of transport. The authors draw attention to the outdated legal regulation of certain issues. For example, the list of professions of the ship staff of marine and inland water transport, the instruction on compulsory and periodic medical examinations was approved in 1989, and was canceled over 10 years ago.In connection with the growing interest in the development of high-speed railroad transportation, we believe that the regulations governing medical examinations of workers engaged in the transportation should be revised due to the need to include special norms establishing special studies or additional procedures required for admission to work in high-speed transportation.In addition, the authors suggest that employers should be granted the right to send their employees engaged in the transportation, whose employment contract has been suspended on the basis of the military service selection under mobilization of the Armed Forces of the Russian Federation, to take special medical examinations.Анализируется правовое регулирование порядка проведения медицинских осмотров работников, чья деятельность связана с движением транспорта. Особое внимание уделяется отсутствию единообразия в нормативных актах, регулирующих данный вопрос: работники различных видов транспорта должны проходить медицинский осмотр в различном порядке и с использованием различных технологий и способов, что вряд ли является оправданным. Отмечается, что действующее правовое регулирование не учитывает появление и активное развитие высокоскоростного транспорта – не устанавливает повышенные требования к работникам в данной сфере. Делается вывод о необходимости фиксации дополнительного основания направления работников, связанных с движением транспорта, на внеочередной медицинский осмотр – участие в мобилизации
Правовой статус «молодой ученый» в Российской Федерации
Get PDFThe subject. The article presents a comprehensive analysis of the legal status of young scientists in the Russian Federation, taking into account the needs of the Russian scientific society for the reproduction of the scientific knowledge.The purpose of the research is to confirm or to reject the hypothesis of the necessity of the specific legal status of the young scientists in Russian academic law.Methodology. The formal legal method, the method of comparative legal analysis and method of systemic approach were used in the article.The main results. The research proves that the modern Russian academic community is in need of the young scientists due to the aging of the community. According to statistics, the lack of social guarantees and the low prestige of the academic profession result in a low percentage of PhD graduates in the recent years. The study concludes that there is no systematic approach to the definition of the status of a young scientist in the current Russian law. Although attempts to formalize the legal status of the young scientists have been made, they have so far not led to significant results. The authors conclude that the current legislation governing the legal status of young scientists should be harmonised. Analysis of the current legislation on the legal status of young scientists also reveals a number of complex issues. Social guarantees for young scientists, presented in the form of social housing, affect only a small proportion of the scientific community, while there are no laws granting preferential loans for young scientific workers. The participation of young scientists in grant support competitions is complicated due to the lack of a unified approach. Specific problems are faced by female scientists. A partial solution to the problem of the low prestige of the profession for both scientific and pedagogic workers, according to the authors of the article, lies in the foundation of a unified federal system of guarantied wages for such workers.Conclusions. Researchers conclude that a consistent approach to the legal status of young scientists and social guarantees, according to such status, can ensure the stable growth of young people in the sphere of scientific activity. In order to enhance the prestige of the profession of scientist among young people and to prevent the lack of scientific and pedagogical workers, researchers consider it necessary to take a number of measures, such as legal enshrinement of the status of a young scientists, development of a system of social guarantees, search for a new ways to measure the scientific activity of employees, formation of a stable system of postgraduate studies and creation of comfortable working conditions for young scientists.Проводится исследование правового статуса молодых ученых в Российской Федерации с учетом потребности российского научного общества в воспроизводстве научного знания. По результатам исследования делается вывод об отсутствии в действующих правовых нормах системного подхода к определению статуса молодого ученого. Проводится критический анализ подзаконных актов, предоставляющих социальные гарантии молодым ученым. Делается вывод о необходимости закрепления единого правового статуса молодого ученого на уровне федерального закона, приведения к единству с указанным федеральным законом иных правовых актов и расширения существующих мер поддержки молодых ученых