Law Enforcement Review / Правоприменение
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Дробление бизнеса: о соблюдении принципа определенности налогообложения в правоприменительной практике
Get PDFThe subject. The problems of business splitting, when several new business entities are created on the basis of an existing organization in order to maintain a preferential special tax regime, are considered in the article.The aim of this paper is to find out criteria of unjustified tax benefit in the cases concerning business splitting.The methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and analysis of recent judicial practice.The main results, scope of application. The problems of assessing the circumstances of cases involving the application of a business splitting scheme by the taxpayer are inextricably linked to the assessment of the validity of the tax benefit. According to the author, splitting schemes should not be considered as tax evasion, but as an abuse of law. In addition, in order to substantiate the conclusion that a taxpayer has applied a business splitting scheme, the tax authority must have evidence that will indicate that the taxpayer has committed deliberate concerted actions together with persons under its control, aimed not so much at dividing the business as at obtaining an unjustified tax benefit as a result of using such a scheme. Judicial practice is quite ambiguous.Conclusions. The author comes to the conclusion that еhe key concept subject to criticism is the blurred criteria for obtaining tax benefits for taxpayers and the definition of the edge when it passes into the category of unjustified tax benefit.Рассматриваются проблемы дробления бизнеса, при котором на базе существующей организации создается несколько новых в целях сохранения льготного специального налогового режима. Проблемы оценки судами обстоятельств дел о применении налогоплательщиком схемы дробления бизнеса неразрывно связаны с оценкой обоснованности налоговой выгоды. По мнению автора, схемы с дроблением следует рассматривать не как уклонение от налогообложения, а как злоупотребление правом. Кроме того, для обоснования вывода о применении налогоплательщиком схемы дробления бизнеса налоговому органу необходимо располагать доказательствами, которые будут свидетельствовать о совершении налогоплательщиком совместно с подконтрольными ему лицами умышленных согласованных действий, направленных не столько на разделение бизнеса как таковое, сколько на получение в результате применения такой схемы необоснованной налоговой выгоды. Рассмотрена судебная практика, которая складывается достаточно неоднозначно. Ключевыми объектами критики являются размытые критерии получения налогоплательщиками налоговой выгоды и определения грани, когда она переходит в категорию необоснованной
Саморегулируемые организации как юридические лица публичного права
Get PDFThe subject. The legal status of self-regulatory organizations based on the principle of mandatory membership was chosen as the subject of the research.The purpose of the article is to study the features of subjects of administrative law, vested with public powers, and substantiate the possibility of attribution of self-regulatory organizations with mandatory membership to legal entities of public law.The methodological basis for the study: general scientific methods (analysis, synthesis, comparison, description) as well as formal-legal interpretation of legislation and judicial acts.Results, scope of application. Two types of subjects can take part in administrative relations, as a rule: subjects performing public functions and endowed with authority for their implementation, and subjects not endowed with appropriate powers and representing an exclusively private interest. At the same time, the first group of subjects includes not only public-territorial entities, state authorities, but also organizations performing publicly significant functions.The legal definition of a legal entity does not reflect all the features of the legal status of these subjects, that is why the author refers to the concept of a legal entity of public law. Legal entities of public law have a special nature, different from legal entities of private law, since they have the right to make decisions affecting an indefinite range of persons.Conclusions. The analysis of the features of the legal entity of public law allocated in the literature (special legal nature; special social quality; special interests and will; connection with the public power; special way of creation; public-legal character of responsibility) allowed to justify that self-regulatory organizations are the kind of legal entities of public law - organizations performing publicly significant functions.Рассмотрены особенности субъектов административного права, наделенных публичными полномочиями. Отмечается, что в указанную группу входят не только публично-территориальные образования, органы государственной власти, но и организации, осуществляющие публично значимые функции, все особенности правового статуса которых не отражаются легальным определением юридического лица. Автор обращается к концепции юридического лица публичного права, обладающего особой сущностью, отличной от юридических лиц частного права, поскольку вправе принимать решения, затрагивающие неопределенный круг лиц. Посредством анализа выделяемых в литературе признаков юридического лица публичного права (особая правовая природа; особое социальное качество; особые интересы и воля; связь с публичной властью; особый способ создания; публично-правовой характер ответственности) обосновывается отнесение саморегулируемых организаций к их числу
Классификация основных видов юридической ответственности в избирательном процессе
Get PDFThe subject. The legal institution of legal responsibility in electoral process in general as well as its basic subtypes: constitutional, criminal and administrative responsibility.The purpose of the article is to identify the main kinds of legal responsibility in the electoral process.Methodology. The author uses 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 of the research. The author takes into account the opinions of academic lawyers and analyzes the legal institution of legal responsibility in electoral process in general. The author considers and examines the classification of constitutional, criminal and administrative responsibility in the electoral process, reveals and analyzes the essence of such fundamental concepts as legal responsibility, kinds of legal responsibility, electoral rights of citizens. The article describes the special and distinguishing characteristics of different kinds of legal responsibility. The author also gives reasons for the necessity of a special set of state coercive measures in order to make the electoral process transparent. As far as the Russian Federation law “On elections and referenda” does not contain any specific measures of legal responsibility and has references to other laws, the author sees it important to fill this gap for future codification of electoral legislation. Constitutional legal responsibility is peculiar in electoral process. It means that responsibility is realized in procedural form, which is enshrined not only in Federal laws, but in subordinate laws, such as instructions of the Central Election Commission of the Russian Federation.Conclusions. Legal liability in the electoral process has the following characteristics: it is expressed in the obligation to undergo measures of state enforcement; its basis is the violation of material and procedural norms of the electoral law; it is associated with various kinds of unavoidable negative consequences; the guilty person will be subjected to restriction of personal and other property rights; the offender is charged with the obligation to restore the violated right or compensation for damage.Анализируются научные подходы к систематизации знаний об основных видах юридической ответственности в избирательном процессе. Раскрывается сущность юридической ответственности, ее виды и особенности в избирательном процессе. Делается вывод о необходимости дальнейшего развития института конституционно-правовой ответственности, имеющего превентивный характер
Проблемы уголовно-правового прогнозирования индивидуального преступного поведения
Get PDFThe subject of the article is the problem of typical assessments of criminal legal risk by offenders.The purpose of the article is to confirm or refute the hypothesis that the attitude of various persons to the possibility of being punished for violating a criminal prohibition can be typologized, and the probability of being punished depends on the criminal's belonging to the corresponding type.The methodology includes dialectical, comparative legal, sociological, statistical, psychological methods, expert assessments, generalizing indicators.The main results, scope of application. The original criminal-legal aspect of predicting individual criminal behavior consists primarily in determining the probability of a potential criminal being brought to criminal responsibility for a possible offense and being punished. Foresight in this case is individual in the literal sense of the word – its subject is primarily a person who is inclined to commit a crime. The position of the researcher of criminal law forecasting of individual criminal behavior, who is obliged to put himself "in the place" of a socially dangerous person, to understand the nature and process of risk assessment, and to be brought to criminal responsibility, is also original. The attitude of different persons to the possibility of being brought to justice for violating a criminal law prohibition may vary widely, acquire a different character, and have specific features. In this regard, theoretically, we can distinguish the following groups of criminal risk: out of risk (“above the law”); habitual risk; "justified" risk; frivolous risk; emotional risk; situational risk; professional risk. The validity of this typology is confirmed by both empirical experience and materials of criminal-legal and psychological research. Conclusion. The magnitude of the criminal legal risk, of course, should be taken into account in the criminal law policy: both when assessing its purposefulness and effectiveness, and when solving the task of a comprehensive information and analytical support for it.Изучается уголовно-правовой аспект прогнозирования индивидуального преступного поведения, который, помимо прочего, заключается в оценке потенциальным преступником вероятности быть привлеченным к уголовной ответственности за возможное посягательство и понести наказание. Отмечается, что отношение различных лиц к возможности быть привлеченными к ответственности за нарушение уголовно-правового запрета может изменяться в широких пределах, приобретать различный характер, иметь специфические особенности. Выделяются группы уголовно-правового риска: вне риска («над законом»); привычного риска; «оправданного» риска; легкомысленного риска; эмоционального риска; ситуационного риска; профессионального риска
Защита экономической основы местного самоуправления в решениях Конституционного Суда Российской Федерации
Get PDFThe subject. The article is devoted to the analysis of decisions of the Constitutional Court of Russia concerning the economic basis of local government in Russia in order to demonstrate the special role of its legal positions in ensuring and protecting the economic foundations of local self-government in the Russian Federation. The subject of the article is legal acts and decisions of the Constitutional Court of Russia devoted to the economic foundations of local self-government in Russian Federation.The aim of the article is to confirm or disprove the following hypothesis. As it seems from the practice of the Constitutional Court of Russia, the existing system of implementing the regulatory framework of the economic basis of municipalities in Russia is unsatisfactory, while the Constitutional Court of Russia, through the development of its legal positions, smoothes out the negative aspects and sets up legislative and executive authorities to create the necessary conditions for the development of local government and to ensure its economic and organizational independence.The methodology. The authors apply general scientific methods of comparative, logical and statistical research, as well as analysis of Russian law enforcement and judicial practice in the field of local self-government.The main results, scope of application. Despite the provisions of the European Charter of Local Government on the right of local governments to possess sufficient own financial resources, the reality shows a very deplorable picture of the formation of the regulatory framework of the economy of municipalities in Russia. The existence of very heterogeneous judicial practice, primarily arbitration, makes the situation worse. In this regard, a special role in protecting the economic foundations of local government is assigned to the Constitutional Court of Russia.Conclusion. The issues of legal regulation of the economic basis of local government need increased attention of the state and urgently require a deliberate change, primarily in the form of developing a federal state policy, taking into account the practice already developed by the Constitutional Court of Russia. It is the highest federal body of constitutional justice that often acts as the last bastion of protecting the economic potential of local government.Решения Конституционного Суда РФ по отдельным составляющим экономической основы местного самоуправления в России анализируются в целях демонстрации особой роли правовых позиций высшего органа конституционного контроля в обеспечении и защите экономических основ местного самоуправления в России. В практике Конституционного Суда РФ проявляется неудовлетворительность существующей системы реализации нормативной основы экономической базы муниципалитетов, при этом Конституционный Суд РФ через выработку своих правовых позиций сглаживает названный негатив и настраивает законодательные и исполнительные органы власти на создание необходимых условий развития местного самоуправления и неукоснительное обеспечение его экономической и организационной самостоятельности. Именно высший федеральный орган конституционной юстиции зачастую выступает последним оплотом защиты экономического потенциала местного самоуправления
Особенности прямой демократии в Швейцарии
Get PDF The subject. The article is about the peculiarities of referendum and popular initiative which are the main forms and institutions of direct democracy in Switzerland.The purpose of the article is to determine the peculiarities of direct democracy in Switzerland and characterize its main forms: referendum and popular initiative. In order to achieve the objective the following tasks can be defined: 1) to find the origins and identify the variations of forms of direct democracy in Switzerland; 2) to trace the evolution of enshrining on the statutory level of such institutions of direct democracy in Switzerland as referendum and legislative initiative from the time of their conceiving till the enactment of the actual Constitution; 3) where relevant, to perform a brief comparative analysis of the forms of direct democracy in Switzerland and similar institutions shaped in other countries; 4) to define the role and meaning of referendum and legislative initiative in history as well as in the modern stage of the development of the Swiss State.The methodology of the study includes the use of general scientific methods (description, deduction, induction, analysis and synthesis) together with formal juridical and comparative juridical approach. In addition, throughout the article and, in particular, while working with sources of law, historical approach and systematic approach were practiced. The main results and scope of their application. The article presents the analysis of such forms of direct democracy in Switzerland as referendum and popular initiative, characterizing each form. The principle of democracy expressed by the practice of referendum and legislative initiative is present in its entirety. No country in the world has come as close to applying direct democracy to national political issues as Switzerland. Since the mid-nineteenth century, when the country's first Federal Constitution was adopted, Switzerland has managed to hold more referendums than all other countries combined in the same time frame.Conclusions. Referendum enables Swiss citizens to dismiss the measures taken by their representatives and the initiative gives the citizens possibility to put laws into practice independently from the legislative powers. Swiss experience vividly demonstrates that used sensibly and taking into consideration national legislative traditions such forms of consulting with the people can be quite promising and efficient for other European countries.Анализируются основные формы прямой демократии в Швейцарии: референдум и народная инициатива. Отмечается, что референдум позволяет швейцарским гражданам отклонить меры, принятые их представителями, а инициатива дает гражданам возможность применять законы на практике независимо от законодательной власти. Делается вывод о том, что разумно используемые и учитывающие национальные законодательные традиции такие формы консультаций с народом могут быть весьма эффективными и в других европейских странах
Преступления на почве ненависти, феномен hate speech, практика Европейского суда по правам человека и российский подход к определению экстремистской деятельности
Get PDFThe subject of the research is criminal law rules that provide for criminal liability for hate crimes and the judicial decisions of the European Court of Human Rights on hate crimes.The purpose of the article is to confirm or refute the hypothesis that a unified approach to the definition of the legal concept of hate speech and the limits of its application is necessary. This approach must be based on the legal positions of the European Court of Human RightsThe research methodology includes analysis and interpretation of court decisions of the European Court of Human Rights, as well as a dialectical approach to the analysis of various points of view to the definition of extremist activity.The main results and scope of their application. The relevance of the research proposed for publication is due to the lack of uniform practice of applying the articles of the Russian Criminal Code on so-called "hate crimes" by Russian courts and the presence of significant contradictions in the positions of the European Court of Human Rights and the state position of the Russian Federation in defining key concepts in this area that are extremely important for criminal procedure and administrative activities. The paper considers scientific and practical attempts to define "hate crimes" in the global and regional human rights systems, basic recommendations of the UN on countering such crimes, and offers an interpretation of the term hate speech in relation to the related criminological concept of hate crime. The text provides statistical data describing the level of such crime and the practice of the ECHR in this area, mentions a list of criteria according to which" hate crimes " can be motivated by language differences, gender, sexual orientation and other characteristics, as well as criteria that distinguish hate speech from freedom of expression, and suggests decriminalization of part 1 of article 282 of the Russian Criminal Code.Conclusions. It is necessary to unify the concepts of "hate crimes" (and the practice of their application) in the direction of, in particular, reducing the number of decisions of the European Court of Human Rights against the Russian Federation and increasing the level of legal protection of both the individual citizen of the Russian Federation and freedom of speech and expression.Рассматриваются научно-практические попытки определений «преступлений ненависти» в глобальной и региональной правозащитной системах, базовые рекомендации ООН по противодействию подобным преступлениям, предлагается толкование термина hate speech (язык ненависти) в соотношении с родственным криминологическим понятием hate crime (преступления ненависти). Приводятся статистические данные, характеризующие уровень подобной преступности, и практика ЕСПЧ в рассматриваемом направлении, упоминается перечень критериев, в соответствии с которыми «преступления ненависти» могут быть мотивированы языковыми различиями, гендерной принадлежностью, сексуальной ориентацией и другими характеристиками, а также критерии, отграничивающие hate speech от свободы выражения мнения, предлагается декриминализация ч. 1 ст. 282 УК РФ
Отрасли частного права при тоталитарном политическом режиме (на примере развития советского трудового права в 1918 – 1930-е гг.)
Get PDFThe subject. Implementation of Soviet labor law in the context of totalitarianism. Particular attention is paid to the formation of a repressive model of regulation of private law relations. The study of this problem is extremely important from the point of view of the totalitarian past of our country, covering all spheres of public life and entailing large-scale tragic consequences.The purpose of the article is to confirm or disprove hypothesis that a totalitarian political regime seriously impacts on the essential characteristics of private law branches.The theoretical and methodological basis of the study includes the principles of objectivity and historicism, the formal logical interpretation of the Soviet legal acts concerning labor relations and the method of system analysis, which allows us to reveal the subject of research comprehensively.The main results, scope of application. During the formation of the Soviet totalitarian regime, administrative methods of governance in the branches of private law (and in labor law, in particular) prevailed. The formation and development of Soviet labor law in the 1918-1930s. fully reflects the logic of the impact of a totalitarian state on the branches of private law. The widely used system of repressive measures in the sphere of labor was provided not only by laws, but also by the adoption of numerous by-laws, which deformed the system of private law relations based on decentralization and freedom of choice by legal entities. Labor relations were used by the Soviet state as a means of political management of significant masses of the population. Along with the codification of labor legislation (the adoption of the RSFSR Labor Law Codes of 1918 and 1922), normative acts aimed at state monopolization of labor regulation were adopted. A significant number of by-laws, which actually had the highest legal force, often had a purely coercive nature and was used by management as a means of achieving political goals. There was a de facto substitution of the right to work with a labor obligation. In a totalitarian regime in 1918-1930. in fact, a labor obligation is being affirmed, and the relationship between the employee and the employer has ceased to be private in nature, being under the control of executive authorities.Conclusions. Totalitarian political regime seriously changed the essential characteristics of private law branches.На основе изучения норм советского трудового права 1918 – 1930-х гг. рассматривается развитие частного права в условиях тоталитаризма. Посредством анализа источников права, регулирующих трудовые правоотношения, обозначены ключевые проблемы реализации права на труд. Делается вывод о том, что в условиях формирования советского тоталитарного режима преобладают административные методы управления в отраслях частного права (и в трудовом праве в частности), происходит фактическая подмена права на труд трудовой обязанностью. Отмечается, что трудовые правоотношения использовались советским государством как средство политического управления значительными массами населения. Широко применявшаяся система репрессивных мер в сфере труда обеспечивалась не только законами, но и принятием многочисленных подзаконных актов, что деформировало систему частноправовых отношений, основанных на децентрализации и свободе выбора субъектами права
Пандемия COVID-19. Новый вызов конституционным отношениям
No full textThe subject. Current constitutional legal relations are considered in the context of the objective legal reality of the COVID-19 pandemic.The purpose of the article is confirmation or confutation of the hypothesis that COVID-19 pandemic impacts on the development of constitutional relations.The methodology. The author uses the method of comparative legal analysis legal measures aiming the minimization of pandemic’s impact on society and formal legal analysis of legislative acts.The main results of the research. It is alleged that the COVID-19 pandemic had a significant impact on the state of constitutional legal relations and revealed the most acute social and economic problems in all areas of public life.The development of constitutional legal relations in a pandemic will lead, firstly, to a new correlation of collective and individual human rights. As a result of a pandemic, constitutional legal relations in the healthcare sector will move from the category of individual right to life and health to the category of public interest. When the health of an individual citizen is a guarantee of economic and public safety.Secondly, the development of the institution of self-limitation of constitutional human rights. From the position of law, self-restriction of rights allows: to ensure personal and public safety of citizens; avoid introducing restrictions on constitutional rights and freedoms; eliminate redundancy of human rights restrictions.Self-limitation of constitutional human rights is considered as conscious voluntary abstinence from the exercise of constitutional rights on the recommendation of public authorities in an emergency or other conditions close to them (high alert, self-isolation) in order to ensure public and personal safety. Self-limitation of constitutional human rights allows us to observe the constitutional balance of personal and public interests.Thirdly, the experience of combating a pandemic has shown that if the population is able to cope with the consequences of a short-term restriction of their rights on their own, then long-term quarantine measures lead to a significant drop in incomes of the population and must be compensated by the state.Conclusions. The COVID-19 coronavirus pandemic on the one hand triggered a new stage of constitutional legal relations, and on the other hand, like any emergency, exposed the most acute social and economic problems in society. The development of constitutional legal relations in the context of the emerging digital society and the state will not only lead to the development of new principles of constitutional development and, as a result, to constitutional legal relations of a new, digital level, but also affect such areas as the ratio of collective and individual human rights; development of the institution of self-restriction of human rights; further improvement of compensatory constitutional legal relations.Современные конституционные правоотношения рассматриваются в условиях правовой реальности, сложившейся в результате пандемии COVID-19. Утверждается, что пандемия COVID-19 оказала существенное влияние на состояние конституционных правоотношений и выявила наиболее острые социальные и экономические проблемы во всех сферах общественной жизни. Развитие конституционных правоотношений в условиях пандемии приведет к новому соотношению коллективных и индивидуальных прав человека; развитию института самоограничения прав человека; совершенствованию компенсационных конституционных правоотношений
Двадцать лет и двадцать недостатков Конституции России
Get PDFThe subject of the research is the legal norms of the current Constitution of the Russian Federation. The work analyzes the chapters of Constitution, identifies the main shortcomings of the existing norms that do not correspond to modern reality and puts forward proposals for their change.The purpose of the study is to confirm or disprove the hypothesis that changes to the Constitution of the Russian Federation are inevitable due to the presence of defects in it that cannot be eliminated in any other way.The methodological basis of the research is a set of general scientific methods of knowledge and special scientific techniques and methods developed in law, including: logical method, comparative legal analysis, system method and formal legal analysis.The main results and scope of their application. The problems that critically affect the stable development of our society and state and its success were formulated. Among these problems are: the absence in the Constitution of the institute of parliamentary control over the executive authorities; the rise of the institution of the President of the Russian Federation over the three branches of government; the unequal status of constituent entities of the Russian Federation; the absence in the Constitution of the concepts "public property" or "national heritage". A significant part of these problems is related to the text of the current Constitution of the Russian Federation. In this regard, the author notes that the current Constitution of the Russian Federation has many defects. The author points out 20 drawbacks of the current Constitution of Russia which make the authorities imitate the principles of democracy and people's power in the actual political practice and substantiates the conclusion on the necessity of the constitutional reform.Conclusions. Revision of the Constitution of the Russian Federation is inevitable , since the Basic Law of the country is not devoid of shortcomings that require correction and legislative changes.Выделяются двадцать недостатков действующей Конституции РФ, которые провоцируют власть на имитацию принципов демократии и народовластия в реальной политической практике, и обосновывается вывод о необходимости конституционной реформы