Law Enforcement Review / Правоприменение
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Вторжение международного права в национальную правовую систему
Get PDFThe subject of the research is the peculiarities of the implementation of international law in national legal systems, the law enforcement practice of the implementation of international legal obligations of the state, doctrinal approaches to the interaction of the norms of international and domestic law. The purpose of the article is to confirm or disprove the hypothesis that the limits, forms and methods of the ex-ante intrusion of international law into the national legal system are determined not only as a result of the agreed will of States, but also against such will, under the influence of the interests of individual States or their political blocs that occupy a dominant position in an international organization. Methodology. The authors use such general theoretical and specific scientific methods as comparative analysis, generalization, interpretation and classification as well as systemic analysis and formal logical methods. The main results. The forms and methods of intrusion of international law into the legal systems are diversified. International law is not limited to interstate relations. Global processes require the development of new scientific approaches to understanding the processes of intrusion of international law into the legal systems of States. These processes require the study of the forms and methods of the impact of international law and international institutions on the national legal order. States are sometimes forced to implement measures developed in the international implementation mechanism (due to the need for international financial assistance as well as the inability to single-handedly defeat internal corruption, create a favorable international image, etc.). The international legal invasion exist already ex – post through the decisions of international judicial bodies or the assertive recommendations of international organizations. Their demands are made not just to comply with international obligations, but to change national legislation. The implementation of the norms of international law in national legal systems should be carried out at the domestic level just as much as it is necessary to fulfill these international obligations. The law enforcement practice in the state is based solely on national principles of law, and it is unacceptable to comply with the requirements from the outside to change them from the point of view of the independence of the state. It is the exclusive right of each State to determine the content of acts of interpretation of international bodies in relation to the decisions and actions of specific States from the point of view of their national interests. We prove that every state has the important right to determine the limits of the invasion of international law in their national legal system: the contents of implementing legislation; the completeness of implementation of the decisions and recommendations of international bodies and courts; the recognition of the extraterritorial validity of foreign law and forms of its implementation. Conclusions. The fundamental principle of international law- pacta sunt servanda – is transforming into a practical imperative – national legislation must change. This is due to the recognition of the jurisdiction of international judicial bodies. This is due to the extraterritorial effect of foreign law; it is connected with the transnational character of the law of international integration entities. This is due to the inability of individual States to resist exponential corruption. The continuous nature of the intrusion of international law into national legal systems is reflected in the various methods of such interference. The article proves the importance of each state having the right to independently determine the limits of the intrusion of international law into their national legal system.Неограниченность международного права только межгосударственными отношениями в результате глобальных процессов требует разработки новых научных подходов к осмыслению процессов вторжения международного права в правовые системы государств, воздействия норм международного права и международных институтов на национальный правопорядок, что и стало целью данной статьи. Опираясь на результаты, в том числе, проводимой в нашей стране конституционной реформы 2020 г., авторами сформулирован ряд выводов, которые охватывают: обоснование трансформации основополагающего принципа международного права – договоры должны соблюдаться – в практически императив – национальное законодательство должно изменяться; определение разнообразия форм вторжения международного права в национальные правовые системы, связанных с признанием юрисдикции международных судебных органов, экстерриториального действия зарубежного права, наднационального характера права интеграционных образований, с невозможностью отдельных государств противодействовать экспоненциальной коррупции исключительно национальными институтами власти. Доказывается значение наличия у каждого государства права самостоятельно определять пределы вторжения международного права в их национальную правовую систему: содержание имплементационного законодательства; полноты исполнения решений и выполнения рекомендаций международных органов и судов; признания экстерриториального действия зарубежного права и выбора форм его исполнения
Проблема уголовно-правового базиса особого порядка судебного разбирательства, предусмотренного гл. 40 Уголовно-процессуального кодекса Российской Федерации
Get PDFThe subject of study is the criminal-legal basis for an expedited procedure for adopting a court ruling when the accused person agrees with the charge. These issues are relevant, since in July 2020 the substantive legal basis of the expedited procedure in Russia was changed and now this procedure can only be applied in criminal cases of small and medium gravity.The aim of this work is to study the substantive legal basis of an expedited procedure of litigation from the point of view of the changes were made to it. The author expresses the thesis that the legislators did not quite reasonably link criminal-legal grounds of the expedited procedure with the system of categories of crimes.The methodology. The author used general scientific methods (dialectical, historical, methods of formal logic, system analysis) as well as method of formal legal interpretation of Russian Criminal Code and judicial decisions of Russian courts.The main results, scope of application. The criminal and legal basis of certain criminal procedure is a package of criminal law standards, for the implementation of which a certain criminal and procedural form is intended. The parameters of the substantive basis of criminal proceedings are set with the signs that shall be indicated in the Code of Criminal Procedure and may change. It directly refers to the expedited procedure for adopting a court ruling, by Chapter 40 of the Russian Criminal Procedure Code. Initially, it was assumed that the application of this procedure is permissible in criminal cases concerning crimes the punishment for which does not exceed 5 years imprisonment in accordance with the Russian Criminal Code. The expedited court proceedings began to be applied in criminal cases concerning crimes, the punishment for which does not exceed 10 years imprisonment in accordance with the Russian Criminal Code, since 2003. The Russian Supreme Court made an attempt to reduce the application of court proceedings provided by Chapter 40 of the Russian Criminal Procedure Code in 2019. It turned out to be successful. Legislators have changed the basic criterion that determines the substantive basis for an expedited procedure for adopting a court ruling. Now the system of categories of crimes is this basis. The system of categories of crimes presented in Article 15 of the Russian Criminal Code is not stable enough and is based on a set of provisions of this Code, but the sanctions for many crimes are not scientifically and practically grounded in this Code. In addition, the classification of crimes enshrined in Article 15 of the Russian Criminal Code is based on such a criterion as the nature and degree of public danger of the crime. These categories are among the most complex in the science of criminal law.Conclusions. The use of categories of crimes as a criterion for determining the criminal legal basis of the expedited procedure for making a court decision significantly complicates the application of the expedited procedure.Изучается уголовно-правовой базис особого порядка принятия судебного решения при согласии обвиняемого с предъявленным ему обвинением. Актуальность исследования обусловлена изменением в июле 2020 г. материально-правового базиса особого порядка. Сейчас соответствующая процедура может применяться только по уголовным делам о преступлениях небольшой и средней тяжести. Законодателями был преобразован нормативный критерий, очерчивающий границы применения судебного производства, предусмотренного гл. 40 Уголовно-процессуального кодекса РФ. Сейчас таковым выступает система категорий преступлений. При этом представленная в ст. 15 Уголовного кодекса РФ классификация преступлений нестабильна и основывается на комплексе норм Особенной части Уголовного кодекса РФ, санкции многих из которых не являются научно и практически обоснованными
О структуре норм права: логических, норм-предписаний, специализированных
Get PDFThe subject of this article is the norms of contemporary Russian law. The purpose of the article is the author's vision of the problem concerning the structure of the norms of contemporary Russian law. The following tasks were solved to achieve this goal: 1) to show the importance of the structure of the rule of law; 2) to analyze the arguments of both supporters and opponents of the three-tier structure of the logical rule of law; 3) substantiate the two-tier structure of prescriptive norms; 4) determine the status of specialized legal norms and their types; 5) to substantiate the author's vision of specialized legal norms.The author uses a system of methods such as: general philosophical (dialectical-materialistic), general scientific (analysis and synthesis, induction and deduction, etc.), special (philological, etc.), private scientific (formal-dogmatic, interpretation, etc.) methods. Conclusions. The author is not a supporter of the three-tier structure of the logical norm of law. It seems that theory and legal practice should focus on the structure of norms-prescriptions (regulatory and protective), respectively highlighting the hypothesis and disposition and the hypothesis and sanction. As for the specialized norms of law (declarative, norm-principles, definitive, operational), they include such structural components as a supposed hypothesis and a real disposition. Conflict norms as a kind of specialized norms include a real hypothesis and a real disposition.Предметом исследования являются нормы современного российского права. Цель статьи – обосновать авторское видение проблемы, касающейся структуры норм современного российского права. Для реализации поставленной цели решаются следующие задачи: 1) показать значимость структуры нормы права; 2) проанализировать аргументы как сторонников, так и противников трехзвенной структуры логической нормы права; 3) обосновать двухзвенную структуру норм-предписаний; 4) определить статус специализированных норм права и их виды; 5) предложить авторское видение специализированных норм права. При проведении научного исследования использована система методов: общефилософского (диалектико-материалистического), общенаучных (анализа и синтеза, индукции и дедукции и др.), специальных (филологического и др.), частно-научных (формально-догматического, толкования и др.). Не являясь сторонником трехзвенной структуры логической нормы права, автор делает вывод о том, что теория и юридическая практика должны сосредоточить внимание на структуре норм-предписаний (регулятивных и охранительных), соответственно, выделяя гипотезу и диспозицию и гипотезу и санкцию; специализированные нормы права (декларативные, нормы-принципы, дефинитивные, оперативные) включают в себя такие структурные компоненты, как предполагаемую гипотезу и реальную диспозицию; коллизионные нормы, также относящиеся к специализированным, включают в себя реальную гипотезу и реальную диспозицию
Установление административной и уголовной ответственности в период действия режима повышенной готовности
Get PDFThe subject of research is norms of the current administrative and criminal legislation of the Russian Federation applied for violations of anti-epidemic restrictions. In 2020 the array of normative acts applicable in an emergency situation was significantly supplemented and need to be analyzed.The purpose of the study is to confirm or disprove hypothesis that legal certainty norms applied for violations of anti-epidemic restrictions and their position in the hierarchy of administrative-legal and criminal-legal prohibitions look rather dubious.The methodology. The authors choose the hypothetical-deductive method as the main method of this research. This method allowed to create a system of deductively related hypotheses from which statements about empirical facts are derived. The article analyzes the law enforcement practice that developed during the period of high alert.The main results of research and a field of their application. Their relationship between antiepidemic restrictions and permissible restrictions on fundamental human rights and freedoms is considered; an assessment of the proportionality of sanctions for violation of the generally binding rules of conduct is given; the socio-legal conditionality of the repressive legal support for the action of the high alert regime is analyzed. The main trends in law enforcement practice that have developed during the implementation of new administrative and legal and criminal law prohibitions are given. The findings can be useful to optimize law enforcement in the ongoing COVID-19 pandemic.Conclusions. The legitimization of the pandemic alert regime (or high alert regime in other words) took place in a short period of time, as a result of which some defects of legal regulation can be named. So, to date, no clear gradation has been made between the high alert regime and the emergency regime; although the high alert regime has structurally taken shape as a legal concept in conjunction with ensuring the sanitary and epidemiological wellbeing of the population, its systemic relationship with the categories "quarantine", "prevention of the spread of diseases", "isolation" has not been developed, i.e. with concepts developed in such an area of scientific knowledge as epidemiology, and received partial consolidation in the norms of sanitary and epidemiological legislation. The high alert regime has undergone a significant transformation, turning from a set of recommendations addressed to the subjects of the unified state system for the prevention and elimination of emergencies into a wide list of legal provisions of various legal force, the effect of which applies to all groups of the population. In this regard, it is obvious that there is a demand in society for the unification of accepted norms and further structuring of a clear and unambiguous system of rules of conduct applicable in extreme situations that are not of an emergency nature, but require special control and special public attention. It follows from this that extraordinary legal regulation must acquire a consistent form and receive a strictly defined place in the national legal system.Исследуются нормы административного и уголовного законодательства Российской Федерации, разработанные для применения в условиях режима повышенной готовности. Предметом критического анализа является правовая определенность этих норм и их положение в иерархии административно-правовых и уголовно-правовых запретов. Рассматривается их взаимосвязь с допустимыми ограничениями фундаментальных прав и свобод человека; дается оценка соразмерности санкций за нарушение общеобязательных правил поведения; анализируется социально-правовая обусловленность репрессивного правового обеспечения действия режима повышенной готовности. Приводятся основные тенденции правоприменительной практики, сложившиеся при реализации новых административно-правовых и уголовно-правовых запретов
Противодействие избежанию налога на прибыль организаций в правоприменительной практике суда Европейского Союза
Get PDFThe article contains the analysis of extensive CJEU practice regarding the issues of countering corporate tax avoidance, and legal framework, mostly the provisions of the Treaty on the Functioning of the European Union and Directives.The purpose of this paper is to conduct a comprehensive research of the issues of countering the corporate tax avoidance in the CJEU practice. For this reason the authors set the following tasks: (1) to consider the concept of abuse of law, developed by the CJEU practice, with respect to corporate tax avoidance; (2) to identify the interaction between national anti-avoidance rules and fundamental freedoms of the internal market as established by the CJEU practice; (3) to study the CJEU practice concerning the implementation of tax directives and the application of anti-avoidance measures; (4) to identify the main features of the Directives "Anti-Tax Avoidance Directive" (ATAD) in terms of their potential impact on the development of the CJEU practice.The research methodology includes the application of both general methods of formal logic (including analysis, synthesis, deduction and induction) and special legal methodology (formal legal and comparative legal methods).The main results of the study. The CJEU has repeatedly considered the problem of conflict of national anti-avoidance rules with the fundamental freedoms of the EU internal market. The conflict between these rules is resolved in different ways depending on the type of antiavoidance rules: (1) national rules aimed at countering the abuse of law, and (2) national rules developed to counter tax avoidance, which are strictly applied according to formal criteria, without any requirement to prove abuse of law in a particular situation. The application of national anti-avoidance rules may provide for the exemptions from the regime of fundamental freedoms of the internal market. Where national anti-avoidance rules are not aimed at combating wholly artificial arrangements, but are applied mechanically, due to formal criteria, such rules should apply subject to the legal regime of fundamental freedoms. The CJEU held that the concept of beneficial owner should be applied not only to interest and royalties, but also to the distribution of profits, despite the fact that the provisions of the Parent-Subsidiary Directive do not contain such a concept. EU law prohibits the granting of state aid. National anti-avoidance rules and law enforcement practice may be subject to such a prohibition in cases where they create positive discrimination.Conclusions. When implementing the provisions of the ATAD 1-2, the EU Member States committed numerous breaches of the EU law. It therefore can be expected that the CJEU practice regarding the proper implementation of the Directives may appear in the near future. The general prohibition of abuse of EU law shall apply, even in cases where the EU Member State has not implemented the anti-avoidance mechanisms of tax directives into its national law. The general prohibition of abuse of EU law shall apply despite the principle of legal certainty, which precludes directives from being able by themselves to create obligations for individuals, so the directives cannot be relied upon per se by the Member State as against individuals. Sections 1−2 were contributed by S.G. Sokolova, 3−4.1 by D.M. Osina (section 4.1 in collaboration with K.A. Tasalov), 4.1−7 by K.A. Tasalov (section 4.1 in collaboration with D.M. Osina).Представлен системный анализ правовых подходов Суда ЕС, касающихся мер, направленных на противодействие избежанию налогов. Беспрепятственное осуществление основных свобод внутреннего рынка может ограничивать возможность защиты фискальной базы государств – членов ЕС. С учетом анализа правоприменительной практики Суда ЕС за 15 лет авторы отмечают возрастающий приоритет защиты фискальных интересов. Эта тенденция сопряжена с ограничением и частных интересов, и налоговой политики отдельных государств – членов ЕС, направленной на создание благоприятного налогового режима для привлечения инвестиций. Запрет злоупотребления правом ЕС предписывает государствам – членам ЕС отказывать в предоставлении налоговой выгоды по директивам, а принцип «вытянутой руки» может применяться для определения налогооблагаемой базы компаний в силу права ЕС в отсутствие национальных антиуклонительных правил. Разделы 1−2 подготовлены С.Г. Соколовой, 3−4.1 − Д.М. Осиной (раздел 4.1 совместно с К.А. Тасаловым), 4.1−7 − К.А. Тасаловым (раздел 4.1. совместно с Д.М. Осиной)
Чиншевое право в истории российской государственности конца XV – начала XХ в.
Get PDFThe subject. The law of emphyteusis was studied in the Russian Empire in the middle of 19th – beginning of 20th century due to practical significance. The interest in this subject began to revive at the beginning of the 21st century, the first few publications appeared, but they were mostly replicas of Imperial period studies. The law of emphyteusis in Russia before the middle of the 19th century is not researched sufficiently. The purpose of the study is to confirm or disprove hypothesis that the law of emphyteusis was initially implemented in the system of Russian law as a legislative institution, but since the middle of the 19th century it has acquired the status of a local legal custom. The Russian state, having preserved the former system of civil law (the Lithuanian Statute) in the Western lands annexed from Lithuania and Poland, created the basis for the formation of a different system of legal awareness among a part of the population, thereby consolidating the dichotomy of the Empire and the Western provinces. Since the issue of land ownership is a key issue for feudal society, the law of emphyteusis is the most striking example of the split in the unity of the legal system of the Russian state. The methodology. The study is based on a combination of formal-legal and historical-legal methods: the methods of historicism, synchronous and diachronic comparison allow us to get an idea of the socio-political conditions in which the law of emphyteusis was formed and functioned. The main results, scope of application. The institute of emphyteusis (Latin – сensus, German – zins, Polish – czynsz) was formed on the basis of the reception of Roman and Byzantine law in the feudal law of a number of European States. Emphyteusis comes to the PolishLithuanian lands as an element of German law. The article describes the socio-political processes in the territories annexed by Russia from the Polish-Lithuanian Commonwealth, where the right of emphyteusis was preserved in the middle of 17th - first half of the 19th century as a local civil law under the Lithuanian Statute system. After the abolition of the Statute of Lithuania (1840) an emphyteusis preserved as a regional legal custom. The analysis of legislation and law enforcement practice on the issue of emphyteusis on the borderlands of the Russian state is carried out. The ineffectiveness of the state policy on the elimination of emphyteusis is noted. Conclusions. The revealed specifics of the development of emphyteusis in the Russian Empire are extremely poorly studied, although they indicate far-reaching consequences in the system of forming the legal consciousness of Russian, Ukrainian, Belarusian, Jewish (Ashkenazi) and other peoples.Цель статьи состоит в установлении обстоятельств появления традиции чиншевого землепользования в отдельных регионах российского государства, описании процессов имплементации чинша в систему права и анализе влияния института на государствообразующие процессы в России. Установлено, что институт чинша (лат. сensus, нем. zins, пол. czynsz) сформировался на основе рецепции римского и византийского права в феодальном праве ряда европейских государств. В польско-литовские земли чинш приходит как элемент немецкого права. Дано описание социально-политических процессов на территориях, присоединенных Россией от Речи Посполитой, где чиншевое право было сохранено в середине XVII – первой половине XIХ в. в качестве местного гражданского права в рамках системы Литовского Статута, после отмены которого чинш сохранился в качестве регионального правового обычая. Проведен анализ законодательной и правоприменительной практики по вопросу чиншевого земельного держания на окраинах российского государства. Отмечена неэффективность государственной политики по искоренению чинша. Сделан вывод о том, что Российское государство, сохранив на западных землях, присоединенных от Литвы и Польши, прежнюю систему гражданского права (Литовского Статута), создало основу для формирования у части населения иной системы правосознания, тем самым закрепив дихотомию Империи и Западных губерний
Свойства конституционных принципов
Get PDFThe subject. The article is devoted to the study of the trinity of properties of constitutional principles.The purpose of the article is to confirm the hypothesis that constitutional principles, often perceived by researchers and law enforcement officials as abstract norms with declarative content, are in fact full-fledged legal institutions that are endowed with all the necessary properties to achieve constitutional goals. In this regard, the article analyzes the property of axiomaticity, the property of presumptivity and the property of fictitiousness of constitutional principles.The methodology. The systemic-structural, comparative, formal-legal and formal-logical methods made it possible to identify and characterize the properties of constitutional principles, such as axiomaticity, presumptivity and fictitiousness. The use of these methods in their combination predetermined the appeal not only to topical problems of constitutional law, but also to issues of the theory of law, as well as other branches of law, which made it possible to most objectively and comprehensively approach the study of the properties of constitutional principles.The main results of the research. The trinity of the properties of the constitutional principle lies in the fact that the constitutional principle formulates the basic rule and determines the direction of development of the legal system and thereby has the property of axiomaticity. At the same time, the constitutional principle has the property of presumptivity due to the duty of the law enforcement officer to proceed from the assumption of compliance with the provisions of such a principle by all subjects of legal relations. Thereby constitutional principle ensures the necessary stability of the legal system of the state. At the same time, in order to achieve full-fledged stability of the legal system, along with the assumption that the subjects of legal relations comply with the provisions of the constitutional principles, it should be possible to monitor such compliance. In the absence of prior control over compliance with the provisions of the law, the solution is the application of legal presumptions. In this regard, within the framework of the presumptive property of constitutional principles, constitutional presumptions are inextricably linked with the corresponding constitutional principles. In turn, having the property of fictitiousness, the constitutional principle allows to interpret the provisions that make up such a constitutional principle and, as a result, create the necessary regulatory legal framework.Conclusions. Constitutional principles are the driving force of the legal system. They fill all legal relations without exception with legal meaning and content and have a special meaning due to their irreplaceability and the obligation to strictly observe them. In turn, the trinity of properties of the constitutional principles reflects their legal essence as fundamental normative provisions that determine the generally binding basic rules and directions of the development of the legal system, ensure the stability of the legal system of the state, and also have the possibility of timely development and adaptation to the changing legal reality.Исследуется триединство свойств конституционных принципов, дается их характеристика. Делается вывод, что конституционный принцип представляет собой определяющее базовое содержание общественных отношений, основополагающее нормативное установление, которое одновременно обладает свойствами аксиоматичности, презумптивности и фиктивности. Отмечается, что триединство свойств конституционных принципов отражает их правовую сущность как основополагающих нормативных установлений, которые определяют общеобязательные базовые правила и направления развития правовой системы, обеспечивают стабильность правовой системы государства, обладают возможностью своевременного развития и адаптации к изменяющейся правовой действительности
Квалификация побоев как насилия, не опасного для жизни или здоровья
Get PDFThe subject. The algorithm of qualification of beatings is researched taking into account changes in the Russian legislation of Russia on the protection of bodily integrity of a person. The author studies the norms of Russian criminal and administrative legislation in the field of protection of human bodily integrity and practical issues that have emerged in this regard.The purpose of the article is to confirm or disprove the hypothesis of a complex (not obvious to the law enforcement officer) process of qualification of violent actions that caused physical pain, but did not cause harm to human health, due to the multi-level competition of legal norms.The methodological basis of the study is the general scientific dialectical-materialistic approach based on the methods of analysis and synthesis, induction and deduction. Logical, system-structural, concrete sociological and comparative legal methods are also used. The research materials are data from judicial practice on liability for beatings and related crimes. The main results, scope of application. Beatings are considered as violence that is not dangerous to life or health. The norms that can be applied when the perpetrator commits the corresponding violent actions are identified. The differences between beatings and lawful infliction of harm, minor acts, and attempted crimes are shown. A distinction is made with related elements of crimes against life and health, constitutional rights and freedoms, interests of minors, property, etc. The presentation is based on the author's systematization of the rules for qualifying beatings and taking into account the sequence of steps for making the final decision by the law enforcement officer. The results of the research may be applied in higher legal education, further academic researches concerning beatings as well as in law enforcement practice of criminal investigations.Conclusions. The author explains the difficulties in qualifying beatings. The rules of legal assessment of violent actions that caused physical pain, but did not cause harm to health, in the competition of criminal law norms are shown. The algorithm for qualifying beatings according to the current legislation of Russia is derived.Исследуется алгоритм квалификации побоев с учетом изменений законодательства России об охране телесной неприкосновенности человека. Проводится отграничение побоев от правомерного причинения вреда, сложных единичных преступлений, малозначительного деяния. Рассматривается конкуренция норм уголовного и административного законодательства. Определяются правила квалификации по совокупности противоправных деяний
Унификация документов в дореволюционной России: историко-правовой аспект
Get PDFThe subject. The article reveals the main historical trends and legal problems concerning unification of documents used by Russian authorities during different historical periods. The purpose of the article is to identify the prerequisites for the origin of document unification, as well as to characterize the periods of development and main directions of document flow standardization in pre-revolutionary Russia. The methodology includes historical-legal method, formal-legal method, systematic approach, chronological method, analysis, synthesis. The main results of research. Scientific understanding of the historical and legal aspects of document flow standardization is closely related to the main stages of its development, and therefore the problem of periodization of document flow standardization in Russia for the purpose of systematization and scientific generalization of this field of knowledge comes to the fore. The chronological approach was chosen as the most appropriate criterion, which allows to trace the evolutionary development of document management standardization, link it with the general history of office work in Russia and state policy in this area. The research will help to determine ways to improve the current system of document management standardization in Russia. The research topic becomes especially relevant in connection with the activation of the processes of implementation of international standards, and the wide application of foreign practice in the field of documentation management over the past decade in Russia. Generalization and analysis of the historical experience of our country in this area makes it possible to identify the national specifics of document management and its standardization. It helps to determine the prospects for the implementation of international standards. Conclusions. The study of the history of documentation practice in Russia allows us to conclude that the issues of document flow rationalization were of great importance since the XVII century. Considerable experience was accumulated in the field of document unification in pre-revolutionary Russia. The beginnings of document unification arose at the dawn of the XVII century and developed gradually with the formation and complexity of the office system in Russia. At the first stage unification was manifested in the consolidation of spontaneously formed norms and rules for drawing up business papers, by the end of the XIX century it turned into an independent element in the field of document management. The gradual evolution of the form as well as the introduction of stamp paper led to the appearance of legally established forms of documents with permanent details in the XIX century, and the first unified documentation systems were created. The appearance of collections of business paper samples showed that government and Russian society understood the importance of using sustainable document models in order to streamline document flow.Статья посвящена историко-правовому анализу развития унификации документов в дореволюционной России. Выделены основные этапы эволюции стандартизации документооборота, выявлены особенности унификации документов, становления ее методов и форм на различных исторических этапах
Медиация как альтернативная форма досудебного урегулирования налогового спора: доктринальные подходы и правоприменительная практика
Get PDFThe subject of research is the study of mediation procedure and embedding of mediation techniques in such a specific area of relations, the participants of which are the tax authority and the taxpayer. The settlement of tax disputes is quite understandable, since this mechanism allows to keep an economic entity on the market, on the one hand, and to replenish the state budget on the other.The purpose of the article is to confirm or disprove hypothesis that the current mechanism of pre-trial settlement of disputes established in the Russian Tax Code does not correspond to the techniques of the mediation process. The methodological basis of the research was formed by general scientific methods of cognition, which include the principles of objectivity and system analysis of the information collected during preparation of the publication. At the same time private scientific methods were also used in the work, including descriptive and comparative legal methods, which made it possible to use the practices of foreign states in terms of the use of mediation procedures. The author analyzes the official data published by the tax authority, regarding the number of disputes considered over the period of the past three years.The main scientific results, scope of application. The study made it possible to gain new knowledge in the field of legal regulation of mediation. The presented foreign experience demonstrates that at present Russia is only at the stage of formation of mediation. Most people do not yet understand what exactly the advantages of mediation. The existing procedure for the judicial settlement of a dispute attracts its participants due to the fact that the current state fees are very low compared to their foreign counterparts. All kinds of legislative transformations lead to an ambiguous interpretation of legal norms, which often defy literal interpretation, followed by conflicts in law enforcement. Since the practice of using mediation sessions is not widespread at present, a large number of debatable questions arise about the procedure for conducting mediation, the possibility of fiscal body participation, determining the categories of disputes in which negotiation techniques can be applied.Conclusions. Mediation is a systemic process that allows constructive negotiations between the parties involved in the dispute in order to resolve the problem and possibly reach an agreement on the settlement of the dispute. At the same time, it is emphasized that the lack of law enforcement practice complicates the process of researching the institution of tax mediation. The role of a mediator in legal relations (with the tax authority as a participant) is a person who must create a constructive atmosphere for discussing the conflict; adhere to the principles of mediation; assist in finding solutions without expressing his opinion on the agenda. This role of mediator is not adequately reflected in the legislation in relation to tax disputes.Предметом исследования является изучение процедуры проведения медиации и встраивание медиативных техник в специфическую область отношений, участниками которых являются налоговый орган и налогоплательщик. На примере налоговой медиации в процессе изучения эмпирического материала, а именно официальных данных, опубликованных налоговым органом, в части количества споров, рассмотренных в течение последних трех лет, было проанализировано, насколько действующий механизм досудебного урегулирования споров, установленный в Налоговом кодексе РФ, не соотносится с техниками медиативного процесса. Отмечено, что, поскольку в настоящее время не распространена практика применения медиативных сессий, то возникает большое количество спорных вопросов относительно процедуры проведения медиаций, возможности участия фискального органа, определения категорий споров, в которых могут быть применены медиативные техники