Law Enforcement Review / Правоприменение
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Конституционные и муниципальные нормы конфликтологического типа
Get PDFThe subject. The article is devoted to analysis and classification of different constitutional and municipal legal rules that may cause and resolve the constitutional conflicts.The purpose of the article is to confirm or disprove hypothesis that there is a set of constitutional and municipal legal rules with common conflict initiation nature as well as with common conflict resolution nature.The methodology of the study includes general scientific methods (analysis, synthesis, description) and legal interpretation of Russian Constitution and laws.The main results, scope of their application.There is a whole set of legal norms in constitutional and municipal law, that focus on the conflict component due to the conflict nature of the constitutional act itself as the basic law of the country. They need to be studied and classified due to the different content and legal nature of these rules. The author attempts to research the constitutional and municipal legal norms that may cause and resolve the constitutional conflicts, offers their classification on certain grounds, analyzes scientific researches on this topic. Constitutional and municipal legal rules that may cause and resolve the constitutional conflicts can be classified for two types depending on their content: rules generating constitutional conflicts and rules that establish methods and principles for resolving constitutional conflicts.Conclusion. The constitutional and legal rules that give rise to constitutional and legal conflicts include the norms of constitutional law that enshrine constitutional values that are in a state of real or imaginary competition.The norms that establish ways to resolve a constitutional and legal conflict include: 1) collision rules of constitutional and municipal law – rules determining which legal regulation should be applied to the relevant conflict legal relationship. They have a reference character and are applied only together with substantive legal norms that resolve the issue; 2) constitutional and municipal regulations governing the methods and principles for the resolu-tion of constitutional conflicts.Представлен новый подход к пониманию конфликтологической сущности конституционных и муниципальных правовых норм, позволяющий изучать их в контексте теории конституционной конфликтологии и классифицировать в зависимости от содержания на нормы, которые порождают конституционно-правовые конфликты, и нормы, которые устанавливают способы и принципы разрешения конституционно-правового конфликта
Влияние парадигмы криминалистики на правоприменительную деятельность
Get PDFThe subject. The subject of the study is the relationship between the methodology of the theory of forensic science and law enforcement issues. The nature of the forensic science and the paradigms of theory are subject to significant changes today. Philosophical and scientific postulates revealed differences in post-non-classical science. The author substantiates the need for the evolution of some essential criteria of scientific knowledge in forensic science. The article deals with the concepts of private forensic theories and the structure of the general theory of forensics. It shows the impact of scientific research on the needs of practice, the ambiguous nature of the preparation of practical recommendations, the complex path from basic forensic research to the integration of investigative methods in investigative practice.The purpose of the article is to confirm or disprove the hypothesis that changing the general forensic paradigms should lead to changes in the method of detecting and using traces of crimes in criminal proceedings.The methodology of the research includes analysis, synthesis, deduction as well as private scientific methods of forensics, in particular, the doctrine of traces. The main results of the research. Any scientific research, especially in the field of forensics, is aimed at solving practical problems if they are unsolvable by existing methods and recommendations. Sometimes the problem, especially at the initial stage of its study, is difficult to be identified clearly. First of all, you need to prove that it exists, then define it in general, and only then look for approaches, methods of scientific research of its causes and essence, and concentrate on finding a solution. In forensic science, this is expressed in the identification of inefficiency in solving the problems of investigating crimes using existing scientific recommendations. One of the essential elements of private forensic theories is their practical implementation. Practical orientation in forensics implies the availability of knowledge that is potentially suitable for the development of practical recommendations on methods, techniques for detecting traces of crime and related events, means of collecting evidence, the possibilities of using the extracted and processed information for the purposes of criminal proceedings. The relevance of the results is determined by the significance of the scientifically proven tasks, questions and problems. For investigative practice, it is not the status of theoretical recommendations that is important, but their qualitative content.Conclusions. Relevance in practice does not always determine the scientific significance of theoretical research in forensic science. The fundamental nature of scientific knowledge and overcoming outdated paradigms require time and at a certain stage may not be in demand in practice. However, changes in scientific views are strategically necessary for law enforcement and should be reflected in recommendations for forensic practitioners.Рассматривается взаимосвязь теории криминалистики с вопросами правоприменения в условиях существенных изменений подходов к природе науки криминалистики и ее парадигме. Обосновывается необходимость эволюции некоторых существенных критериев научности в криминалистическом познании. Затрагиваются вопросы концепций и структуры частных криминалистических теорий, структуры общей теории криминалистики. Показаны влияние научных изысканий на потребности практики, неоднозначный характер подготовки практических рекомендаций, сложный путь от фундаментальных исследований до внедрения методов расследования в следственную практику
Ценностный подход в финансовом праве (обзор конференции «Аксиология в финансовом праве государств Центральной и Восточной Европы», г. Гродно, 19–20 сентября 2019 г.)
Get PDFThe report on the speeches of the participants of the scientific conference "Axiology in the financial law of Central and Eastern Europe" is presented in the article. The conference was organized by Yanka Kupala State University of Grodno and Center for Public Finance of Central and Eastern Europe and took place in Grodno on September, 19-20, 2019. The most relevant topics were: the essence of legal values, constitutional basis of financial law, axiological approach to budgetary system, fiscal federalism, taxation of cross-border trans-actions, tax security.Представлен отчет о выступлениях участников конференции «Аксиология в финансовом праве государств Центральной и Восточной Европы», организованной Гродненским государственным университетом им. Янки Купалы и Центром публичных финансов Центральной и Восточной Европы и проходившей 19–20 сентября 2019 г. в г. Гродно, Республика Беларусь
Утрата доли участия при преобразовании акционерного общества в общество с ограниченной ответственностью
Get PDFSubject of research. This article is devoted to the analysis of the problems arising at shareholders of joint-stock companies at reorganization in the form of transformation into limited liability companies. As the study of judicial practice over the past ten years shows, there are repeatedly controversial situations in connection with the non-receipt of shares in newly created limited liability companies by shareholders as a result of the completion of such reorganizations. This is partly due to unfair behavior of majority shareholders and/or management of joint-stock companies, partly due to insufficient regulation of reorganization in the form of transformation in the legislation, which leads to problems in law enforcement.. The purpose of the article is to formulate the main directions of development of the legislation in terms of transformation of the rights of participation in corporations, concerning the constitutional principles of freedom of economic activity and protection of property rights on the basis of the analysis of existing judicial acts, doctrine and current legislation. The scientific hypothesis is that during the transformation of corporations, its participants should be provided with adequate and fair compensation for the right of participation lost as a result of the completion of the reorganization. Such compensation may exist in the form of the provision of funds or, in exceptional cases, other property (redemption of an interest) or the granting of rights to participate in the legal entity newly created as a result of the completion of the reorganization. The compensation mechanism should be based on voluntary choice; a member of the corporation shall not be disadvantaged by the terms of compensation. If the participant does not grant its participation rights for redemption, does not participate in the meeting of the participants of the corporation and does not exercise the will regarding the choice of compensation methods, the share of participation in newly created corporation is recognized as the only fair way of compensation. Transformation can't serve as a way to get rid of the so-called «dead» participants. Description of research methods and methodology. The study is based on the analysis of court decisions, which are identified by the results of monitoring of judicial practice. Information about the main scientific results. The study fully confirmed the correctness of the proposed scientific hypothesis. Conclusions. The study was conducted on the basis of judicial practice formed on disputes arising as a result of deprivation of shareholders' rights to participate in these joint-stock companies and non-receipt of shares in limited liability companies created as a result of reorganization. The study showed that this problem is relevant for all corporations as a whole. In this regard, proposals have been formulated to reform the legislation on corporations in general.Предмет исследования. Анализируются проблемы, возникающие у акционеров акционерных обществ при реорганизации в форме преобразования последних в общества с ограниченной ответственностью. Как показывает изучение судебной практики за последние десять лет, неоднократно возникают спорные ситуации в связи с неполучением акционерами в результате завершения таких реорганизаций долей участия во вновь созданных обществах с ограниченной ответственностью. Отчасти это происходит в связи с недобросовестным поведением мажоритарных участников и/или менеджмента акционерных обществ, частично – в связи с недостаточным регулирова-нием вопросов реорганизации в форме преобразования в законе, влекущим проблемы в правоприменении. Цель статьи состоит в том, чтобы на основании анализа имеющихся судебных актов, доктрины и законодательства сформулировать основные направления развития законодательства в части трансформации прав участия в корпорациях, основанные на конституционных принципах свободы экономической деятельности и защиты прав собственности. Основная научная гипотеза автора состоит в том, что при преобразовании корпораций ее участникам должна предоставляться компенсация утраченного в результате завершения реорганизации права участия, адекватная и справедливая. Такая компенсация может заключаться в виде предоставления денежных средств либо, в исключительных случаях, иного имущества (выкуп доли участия) или предоставления прав участия во вновь созданном в результате завершения реорганизации юридическом лице. Компенсационный механизм должен быть основан на добровольности выбора; участник корпорации не должен быть по-ставлен в невыгодное положение условиями компенсации. Если участник не предоставляет свои права участия для выкупа, не участвует в собрании участников корпорации и не осуществляет волеизъявления в отношении выбора способов компенсации, единственным справедливым способом компенсации признается предоставление доли участия во вновь созданной корпорации. Преобразование не может служить способом избавления от так называемых «мертвых» участников. Описание методов и методологии исследования. В основу исследования положен анализ судебных по-становлений, которые выявлены по результатам мониторинга судебной практики. Информация об основных научных результатах. Проведенное исследование в полной мере подтвердило правильность выдвинутой научной гипотезы. Выводы. Исследование, проведенное на основании судебной практики, сформированной по спорам, возникшим в результате лишения акционеров прав участия в указанных акционерных обществах и неполучения долей участия в созданных в результате реорганизации обществах с ограниченной ответственностью, показало, что данная проблема актуальна для всех корпораций. В связи с этим сформулированы предложения по реформированию законодательства о корпорациях в целом
К вопросу о финансовой неопределенности
Get PDFThe subject of the research is the concept and content of financial uncertainty as a new institution of financial law and, at the same time, a new phenomenon of financial and legal science.The purpose of the article is to determine the essence of financial uncertainty, to analyze the features and practical significance and identify factors that affect the occurrence of financial uncertainty.The methodology of the study includes methods of dialectical logic, analysis and synthesis, as well as formal legal analysis of legal acts.The main results and scope of their application. The financial uncertainty is a new institution of financial law and, at the same time, a new phenomenon of financial and legal science. Although the elements of financial uncertainty as the economic phenomenon are not new and are known to the practice of financial legal relations and the norms of financial legislation.Since the system of financial law is multi-spectral, especially in modern economic conditions, the institution of financial uncertainty, like many other institutions of financial law, is multifaceted and has its own characteristics in the framework of tax law, budget law, institutions of financial and legal regulation of banking and insurance, as well as other. For the general part of financial law, it is necessary to determine the definition of the concept of "financial uncertainty", its signs and elements. It is important to distinguish between the content of the institution of financial uncertainty in the legal regulation of fiscal interests of the state, as well as the interests of the state in public law regulation of finance of the private sector of the economy. In addition, to understand the problems of the institution of financial uncertainty in the subject of financial law, it is important to distinguish between financial and monetary relations. In all cases, the key, initial condition for scientific discourse is the risky nature of financial planning and forecasting. It is the principle of planning as one of the important principles of financial law that must be studied in the development of the desired institution.Conclusions. Financial uncertainty as a legal institution is complex because uncertainty and risks permeate the entire sphere of public financial activity: fiscal, parafiscal, monetary (including payment). In this regard, it can be argued that aspects of financial uncertainty relate, in fact, to each link of the financial, credit, monetary, and payment systems, and, accordingly, to each institution of a special part of financial law.Анализируется понятие и содержание финансовой неопределенности как нового института финансового права и, одновременно, нового феномена финансово-правовой науки. Делается вывод о том, что финансовая неопределенность как институт финансового права носит комплексный характер, поскольку неопределенность и риски про-низывают всю сферу публичной финансовой деятельности: фискальную, иных финансовых ресурсов публичного характера, денежную (в том числе платежную)
Особенности реализации финансово-правового статуса муниципальных образований, входящих в городские агломерации
Get PDFThe subject of research is financial legal issues of the development of urban agglomerations.The purpose of the article is to confirm or refute hypothesis that the primary financial support for urban agglomerations is carried out at the federal level, based on federal programs for the development of the road network. Hence, municipalities that are part of urban agglomerations receive federal inter-budget transfers aimed at the development of roads and road infrastructure as the most critical link for the development of agglomerations.The methodology The methodological basis of the research is formal-logical analysis of federal, regional, and municipal legal acts, methods of statistical analysis, generalization and synthesis are also used.The main results and scope of their application. Urbanization of territories, urban population growth leads to the development of urban agglomerations. This phenomenon has been known for a long time, in foreign countries urban agglomerations are successfully developing. The formation of urban agglomerations is called one of the possible forms of regulation of intergovernmental relations. The Russian model for the development of agglomerations so far follows the path of allocating inter-budget transfers from the federal budget.Agglomeration development is possible only with the interaction of all municipalities included in its composition, and the coordination of their actions, coordination of the regulatory framework of municipalities, including those aimed at optimizing budget expenditures. In this regard, the regulatory legal acts of the municipalities included in the agglomeration must reflect requirements for inter-municipal cooperation, including the financing of agglomeration development projects.Because the primary financing of the road sector is carried out through road funds, it is concluded that there is a need for effective financial control over the spending of road funds, including using new information technologies. Shortcomings of introducing a publicly accessible information-analytical system for monitoring the formation and use of road funds are noted, and suggestions are made for improving the information system to implement the principle of openness (accessibility) of data on budget spending.Conclusions. The tendency of the territorial association of municipalities in the agglomeration, on the one hand, is due to the requirements of the time and follows the experience of many foreign countries. On the other hand, in the absence of sufficient regulatory regulation of agglomeration processes, most of the financial support for the development of agglomerations is carried out from the federal center. Road funds act are the source of financing the development of urban agglomerations, since the development of the transport system of urban agglomerations should be called one of the priority projects at the federal level, which is carried out at the expense of the federal budget. The conclusion is drawn on the need for effective financial control over the expenditure of funds of road funds, including the use of new information technologies.Рассматриваются финансово-правовые тенденции территориального объединения муниципальных образований в агломерации. Такое объединение, с одной стороны, обусловлено требованиями времени и следует за опытом многих зарубежных государств. С другой стороны, в отсутствие достаточного нормативного регулирования агломерационных процессов, большая часть финансового обеспечения развития агломераций осуществляется из федерального центра. Анализируются дорожные фонды в качестве источника финансирования развития городских агломераций, поскольку развитие транспортной системы городских агломераций – один из приоритетных проектов федерального уровня, который осуществляется за счет средств федерального бюджета. Делается вывод о необходимости осуществления эффективного финансового контроля за расходованием средств дорожных фондов, в том числе с применением новых информационных технологий
Реализация конституционных принципов в судебном правоприменении
Get PDFThe subject. Constitutional principles as phenomenon that attracts increasing attention of researchers in the development of post-soviet national legal systems.The purpose of the paper. The purpose of this study is to reveal the relationship between constitutional principles and law enforcement.The methodology of the study. The author of the study used general scientific methods of cognition: analysis, synthesis, abstraction, as well as applied practical methods such as statistical and case-method. The research is also based on the regulatory legal acts and judicial practice, as well as on the opinions of representatives of legal science in the analyzing sphere. The main results and scope of their application. There are several reasons for scientific attention to constitutional principles. On the one hand this is connected with the increasing interest in natural law, forms of its manifestation, in the crisis conditions of the development of modern States and societies. On the other hand, on the territory of the post-Soviet states, the sphere of law enforcement is at the stage of its reform, as are the national legal systems themselves. In this regard, the search for effective methods of improving legal institutions and law enforcement relations becomes urgent. This method, according to the author, could be natural law in such a form of its manifestation as constitutional and legal principle.Constitutional principles as fundamental principles (ideas, requirements) fixed in the norms of law or followed from them. They reflect the essence of law and determine the content and procedure for the implementation of legal regulations in socially significant situations, determine the law enforcement sphere of the state. Judicial law enforcement is a complex process. As a result of their functioning a legal prescription as a model of behavior through the activities of a special subject - the court is embodied in real social relations.Conclusions. The constitutional principles at various levels, from ideas to specific regulations, relating to state and society in general and specific to their individual institutions, serve as the basis of law enforcement. They determine judicial activities, the subjects of law enforcement, procedure, jurisdiction, establish its boundaries and a measure of its quality.Анализируются конституционные принципы в их влиянии на правоприменительную сферу. Делается вывод о том, что конституционные принципы различных уровней, от идей до конкретных предписаний, относящиеся к государству и обществу в целом, а также к отдельным их институтам, выступают в качестве основы правоприменения, включая судебную деятельность, детерминируют объекты правоприменительной деятельности, ее процедуру, устанавливают границы, выступают мерилом ее качества
Гражданское и налоговое право: viсe versa
Get PDFThe subject of the research is the correlation of civil and tax law institutions in the scope of legal nature of such social relations.The purpose of the article is to confirm or refute the hypothesis that when qualifying civil legal relations with tax elements, the law enforcement officer should proceed from the priority of analysis of tax legislation over civil legislation.Methodology. Methods of analysis and synthesis are used. The scientific analysis focuses on decisions of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, and courts of general jurisdiction.The main results and scope of their application. The influence of civil law on tax law is carried out at the level of law-making and law enforcement. We study the law enforcement paradigms that are relevant for law enforcement activities. The current tasks of tax law-making are emphasized. Establishing the influence of tax law institutions on civil law allows us to improve some civil law institutions, create a comprehensive theory of the relationship of these legal phenomena, see trends in their development and, of course, outline ways to develop tax legislation in the aspect of tax law autonomy. The legislator should strive for maximum unification of legal terminology in tax and civil legislation so that subjects of legal relations feel legally comfortable and easily construct civil transactions based on the predicted tax consequences. Subjects of civil legal relations, before entering into certain civil transactions, should already plan their tax consequences in advance focusing not only on civil legislation, but also on tax legislation, in particular, on the classification of transactions as investment or non- investment.Conclusions. The impact of tax law on civil law is multidimensional. At least, we can talk about the impact on the levels of law-making, law enforcement, and the use of civil law institutions. When qualifying civil legal relations with tax elements, the analysis of tax legislation in comparison with civil legislation has priority.Анализируется влияние налогового права на гражданское право. Подчеркивается, что такое влияние осуществляется на уровне правотворчества и правоприменения. Исследуются правоприменительные парадигмы, которые актуальны для правоприменительной деятельности. В контексте рассматриваемой тематики подчеркиваются актуальные задачи правотворчества. В центре научного анализа находятся решения Конституционного Суда РФ, Верховного Суда РФ и судов общей юрисдикции
Правовой режим делопроизводства в органах исполнительной власти Российской Федерации
Get PDFThe subject. Problems of legislative regulation of information and records management in executive authorities activity are raised.The purpose of the article is confirmation or confutation of the hypothesis that the lack of centralization of legal regulation of records management in Russian executive authorities causes problems in public governance.The methodology includes formal-legal method, systematic approach, formal-logical method, analysis, synthesis. The main results of research. The "legal regime of records management" is the established legal procedure for documenting information and organizing work with documents. The activity of executive authorities for the production of documented information has its own specifics. If analyze the normative legal acts, it can be stated that the system of legislation that regulates the implementation of documentation operations in the structure of executive authorities of the Russian Federation needs to be modified by specifying a number of existing provisions and including new ones.Conclusions. Despite the fact that currently there is a fairly developed regulatory framework for documentation management, a significant part of the issues related to the organization and technology of working with documents is not sufficiently regulated. In particular, this applies to the organization of electronic document management in the activities of executive authorities. The following measures could help to solve this and many other problems, and improve the state of documentation support for governance in the country: adaptation of international standards in the field of documentation maintenance of management to Russian conditions; restoration of state regulation of records management in executive authorities at all levels; creation of a federal executive authority responsible for improving, controlling, and regulating the documentation maintenance of governance; adoption of the federal law, which would fix the general principles and the most significant provisions of records management.Анализируются основные подходы к определению понятий «правовой режим» и «делопроизводство», дается дефиниция правового режима делопроизводства. Обозначаются особенности его установления в органах исполнительной власти Российской Федерации, выявляются основные проблемы, связанные с правовым регулированием документационного обеспечения деятельности органов исполнительной власти, рассматриваются перспективы и направления его совершенствования
Правовое регулирование ответственности и разрешения споров, возникающих из налоговых отношений, в Грузии, Молдове и Российской Федерации
Get PDFThe subject. For many years, Georgia, Moldova and Russia were part of the same state, which a priori indicates the existence of a similar legal system. Despite the positive experience of the European Economic Community, the trends that the USSR faced at the end of the XX century were reversed: the former republics gained independence and started to form their own legal systems. It seems appropriate to put forward the hypothesis that the newly formed States should have used a common legal heritage and/or tried and tested foreign examples of normative acts. However, this does not seem to be the case.Purpose of the study. The article represents an attempt to verify the aforementioned hypothesis and deals with selected provisions of the national legislation of Georgia, Moldova and Russia that, from one hand, relate to taxation and, from the other, are of general character, i.e. can be applied not only to particular cases.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Georgian, Moldovian and Russian legal literature. Structural and systemic methods are also the basis of the research,The main results. The content of tax laws determines the chosen model of the distribution of law provisions on liability for breach of tax legislation, i.e. the fact whether such laws contain provisions on liability. The compulsory administrative stage of dispute resolution has proven to be ineffective for taxpayers, tax representatives and third parties. As for the international resolution of tax disputes there is a wide diversity of applicable means (particularly, arbitration which is not characteristic for the national order) and of specific dispute resolution mechanisms. Conclusions. Despite certain differences, the legal regulation of liability and dispute resolution in Georgia, Moldova and Russia is very similar. However, it is necessary to take into account the distinctive features arising from the limitation of the territorial legal effect of the norms of Georgia and Moldova.Рассматривается правовое закрепление ответственности за нарушения в сфере налогообложения и механизма разрешения налоговых споров в Грузии, Молдове и России. Отмечается схожесть подходов к правовому регулированию таких отношений. Тем не менее выделяются отличительные черты в регламенатции, вытекающие из ограничения территориального правового действия норм Грузии и Молдовы