Law Enforcement Review / Правоприменение
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Стандарт защиты прав налогоплательщиков при разрешении международных налоговых споров
Get PDFThe research project aims to find the most optimal solution to develop the current level of taxpayers' guarantees in the tax treaty disputes resolution procedures.The subject of the article is the analysis of the case law of the European Court of Human Rights on application and interpretation of Article 6 “Right to a fair trial” of the European Convention on Human Rights in the context of the tax treaty disputes resolution procedures.The Author believes that the standard of protection of human right to a fair trial can be used as a starting point for the development of a taxpayer protection standard in the tax treaty disputes resolution procedures.The methodology of the research includes the logical and analytical methods, such as analysis and synthesis, induction and deduction, as well as formal legal interpretation of the European Convention on Human Rights and the case law of the European Court of Human Rights.The key findings are the following. Currently, the international tax disputes resolution procedures under tax treaties based on the OECD / UN Model Tax Conventions are contrary to Article 6 of the European Convention on Human Rights. The mutual agreement procedure, which provides the taxpayer with the opportunity personal participation, could eliminate such a contradiction.The main results, scope of application. The study showed that two approaches in relation to application of the Article 6 of the European Convention on Human Rights to tax disputes can be defined – (a) formal and (b) “substantial”.Formally, the guarantees of Article 6 of the European Convention on Human Rights do not apply to taxpayers in tax treaty disputes resolution procedures, i.e. mutual agreement procedure and arbitration, at least as long as a taxpayer has access to the national court of one of the contracting states to protect the violated rights. Under the case law of the European Court of Human Rights cross-border tax disputes are not typical category of disputes. At the moment the European Court of Human Rights does not express a position on the merits of such disputes with reference to the wide discretion of states in the field of taxation.Nevertheless, according to the “substantial” approach it is necessary to extend guarantees of the right to a fair trial to taxpayers in the tax treaty disputes resolution procedures. This conclusion is based on the fact that the national courts cannot be treated as an effective means of protection of the rights of taxpayers as it is determined by the Article 13 of the European Convention on Human Rights. This approach is in line with the trend set by EU Directive 2017/1852 on tax dispute resolution mechanisms in the European Union, as well as the idea of foreign researchers to develop a global standard for protecting the rights of taxpayers.In the Author’s view, compliance with the fair trial guarantees requires provision of direct participation of the taxpayers in the tax treaty disputes resolution procedures. In this case, the taxpayer will receive the opportunity to be heard and to review all the evidence and procedural documents on the case. The participation of the taxpayer will mitigate the key drawback of the mutual agreement procedure - the lack of a guarantee of a final decision on the case. This is especially important for those states that do not use arbitration, such as Russia.The main conclusion is that the application of the standard of protection of human right to a fair trial in relation to the taxpayers in the tax treaty disputes resolution procedures is an efficient way to develop the current mutual agreement procedure and arbitration and to increase the confidence of taxpayers in these mechanisms.С каждым годом растет количество международных налоговых споров. При этом механизмы их разрешения, предусмотренные в рамках двусторонних налоговых договоров, являются сугубо межгосударственными и не обеспечивают налогоплательщику, чьи права были нарушены, уровень гарантий, соответствующий праву на справедливое судебное разбирательство в соответствии со ст. 6 Европейской конвенции о защите прав человека и основных свобод (Конвенции). В связи с этим в зарубежной литературе обсуждается вопрос о необходимости модернизации существующих механизмов разрешения международных налоговых споров в целях предоставления налогоплательщику возможности прямого и активного участия в процессе рассмотрения дела. В статье практика Европейского Суда по правам человека анализируется с точки зрения определения оснований для распространения гарантий ст. 6 Конвенции на механизмы разрешения международных налоговых споров
Нейротехнологии в праве и правоприменении: прошлое, настоящее и будущее
Get PDFThe scope of the research is the necessity for legal regulation of the use of neurotechnologies in various sectors of human activity and the possibility of their application in jurisprudence. Neurotechnology is based on advances in neuroscience that allow us to understand the structure of the brain. The advances in neuroscience are driving the rapid development of neurotechnologies and their spread in modern society. The special importance of neurotechnologies is explained by the fact that, on the one hand, they contribute to the enhancement of artificial intelligence, significantly increasing the amount of data necessary for artificial intelligence for learning, on the other hand, with the help of neurotechnologies, people can increase their capabilities, both physical and mental.The purpose of the article is to analyze the development of the application of neurotechnologies in practical use and assess the degree of necessity for the right to respond to the use of various neurodevices by people, as well as to study the risks of using solutions based on neurotechnologies in law enforcement.The methods of conducting this research include the formal logical method, historical and comparative legal methods, the method of systems analysis, the method of abstraction and the method of legal forecasting.The main scientific results. Taking into consideration the available foreign experience, the history of the use of neurotechnologies in law enforcement to the present day is systematized, the origins of the formation of neuro-law are considered. The level of neurotechnologies achieved today is assessed, the main issues that the development of neurotechnolo- gies pose to law, and the questions that arise in connection with the growing use of neurotechnologies in law enforcement in the world are listed. Analyzed the legal acts and international documents (soft law) aimed at the regulation of neurotechnology nowadays. The short-term prospects for the use of neurotechnologies in law enforcement are formulated and the related needs for changing legal regulation, in particular, the need to recognize a new group of neuro-rights for a person are highlighted.Conclusions. The further development of neurotechnologies, declared as one of the state priorities in Russia, inevitably intensifies the penetration of neurotechnologies into various sectors of public and state life, including the activities of law enforcement agencies. Therefore, it is necessary to prepare the legal basis for this already today, implementing the relevant provisions into the Constitution of the Russian Federation, criminal, civil, administrative, labor and procedural legislation.Рассматриваются основные вопросы, которые ставит перед правом развитие нейротехнологий, и вопросы, возникающие в связи с применением нейротехнологий в деятельности правоохранительных органов. Нейротехнологии относятся к быстро развивающимся технологиям, распространение которых в России заявлено в качестве одного из приоритетов. Происходит процесс внедрения нейротехнологий в образование и медицину, в производство и сферу услуг. Использование нейротехнологий на практике вызывает потребность в регулировании правом, а также способствует проникновению данных технологий в правоприменение в связи с появляющимися новыми возможностями, предоставляемыми за счет решений на основе нейротехнологий, и из-за необходимости реагировать на использование нейроустройств людьми в повседневной жизни
Злоупотребление правом как форма противодействия осуществлению закона в контексте современного научного дискурса и правоприменительной практики
Get PDFThe subject of the article is the abuse of law as a phenomenon of legal reality, its definition, the patterns of its arising and developing in legal relations, the consequences of abuse of law established in the prescribed manner.The purpose of the research is to confirm or refute the theoretical hypothesis about the nature, as well as of the role and the functional load of abuse of law, to obtain the conformation of the theoretical judgment of praxeological nature and the conclusions.Methodology. In achieving the purpose and the corresponding research tasks the dialectical method's instruments were used, which made it possible to establish the relationships between the formally expressed normative uncertainties and the difficulties of their practical implementation, to find structural and functional conclusions in legal behavior and its consequences. The opportunities provided by comparative legal, formal legal, historical and legal methods of the cognition were widely used.The main results and the scope. The analysis of the given problems showed that despite of the prevalence in relations regulated by various law branches and the frequent reference to it among scholars, it was not possible to develop the unanimous approach to understanding of the abuse of law. This is partly due to the two main factors: (a) the uncertainty and evaluativeness of this phenomenon; (b) the desire to develop a unique interpretation of the right's abuse by an individual researcher.Thus, the unique and extraordinary options of understanding of abuse of law have been developed. Often they do not correspond to the practice of its application and not fit the legal science system's categories and its knowledge. The current situation leads to the confusion in the research and ideas blurring of established legal constructions. In addition, theoretical knowledge that has no outlet to practice loses their importance and does not contribute the simplification of practical activities to implementing the law. The main conclusions of the research are expressed in the provisions that the abuse of law plays the role of legal fact, associated with the onset of harmful consequences or the threat of their occurrence. It demonstrates the desire of the abuser to obtain benefits of different nature by leveling legal requirements, in their complex misconduct. The abuse of law either acts as a way of committing an offense and constitutes the objective side of the act, or has an independent meaning, causes the application of legal responsibility, if it acts as a method of committing an offense, and measures of legal protection, if it has an independent meaning, the legal structure of law abuse does not include a duty and looks like this: subjective law – the exercise of subjective right – the limits of the exercise of subjective right – illegal act – the onset of harmful consequences or the threat of their occurrence – measures of responsibility or protection measures.Предлагается контурное обобщение подходов к пониманию феномена злоупотребления правом и дается их критический анализ на основе инструментов логического, сравнительного и формально-юридического алгоритмов исследования и решения научных задач. Широко используются материалы правоприменительной практики для подтверждения промежуточных и итоговых выводов о злоупотреблении правом как неправомерном явлении правовой сферы, тесно связанным с реализацией субъективного права, выступающим способом совершения правонарушения или самостоятельным видом неправомерного деяния, играющим роль юридического факта и являющимся формой противодействия осуществлению закона. Представлен авторский взгляд на таксономию рассматриваемого феномена
Исполнение налогового обязательства
Get PDFThe subject. The article is devoted to the study of the mechanism of tax obligation fulfillment. The author established that there are several points of view in understanding the legal essence of the fulfillment of an obligation in Russia and abroad: 1) contractual theories (the general contractual theory, the theory of a real contract, the limited contractual theory); 2) the theory of target impact; 3) the theory of real impact.The purpose of the article is to determine the legal essence of tax obligation fulfillment, to study the concept of the tax obligation fulfillment, the mechanism for exercising subjective rights and obligations, and the criteria for the proper fulfillment of a tax obligation.The methodology. The author uses general and specific scientific methods of scientific research: observation, systemic-structural, dialectical, analysis, comparative jurisprudence and others.The main results, scope of application. There are two sides of the tax obligation fulfillment: legal and factual. From an actual point of view, the tax obligation fulfillment is a set of operations by its parties with the object of the obligation. As a result, the object of the obligation must pass from one owner to another. From a legal point of view, the tax obligation fulfillment always represents the realization of its content through the exercise of rights and the fulfillment of obligations.The author believes that the tax obligation fulfillment should not be equated with the fulfillment of the obligation to pay tax, since not every obligation is executed through the payment of tax. In this regard, a situation may arise when the obligation is properly fulfilled by the debtor, and the creditor does not receive the property grant (for example, if a loss is received at the end of the tax period).The mechanism of the implementation of subjective tax rights and the fulfillment of obligations is a certain system of legal means and algorithms of behavior that allow to determine the appropriate size of the claim of a public law entity on the taxpayer's property and ensuring the transfer of the monetary is equivalent to this economic benefit to the budget system. This mechanism is a set of algorithms for the behavior of subjects of tax liability, defined by law, using specific legal means. As such means, depending on the party of the tax obligation, the law provides, for example, a tax return, a requirement to pay tax, etc. The mechanism of exercising subjective rights and fulfilling obligations includes the following stages: 1) pre-implementation; 2) procedural implementation; 3) actual implementation; 4) protection of the violated right.The author identifies five criteria for the proper fulfillment of a tax obligation: 1) the proper subjects of execution; 2) the proper place; 3) the proper time; 4) the proper object; 5) the proper way.Conclusions. The legal essence of the tax obligation fulfillment can be characterized as a transaction between its parties, aimed to mutual termination and the emergence of the rights of its parties. In order to protect the rights of bona fide taxpayers the author proposes to enshrine in tax legislation a ban on contradictory behavior in the process of fulfilling a tax obligation.Изучается механизм исполнения налогового обязательства. Ставится задача определить сущность исполнения налогового обязательства. В процессе исследования установлено, что механизм исполнения налогового обязательства представляет собой определенный законом набор алгоритмов поведения его субъектов, использующих конкретные правовые средства (например, налоговую декларацию, требование об уплате налога и др.). Выделяются пять критериев надлежащего исполнения налогового обязательства: 1) надлежащие субъекты исполнения; 2) надлежащее место; 3) надлежащее время; 4) надлежащий объект; 5) надлежащий способ. Как итог проведенного исследования делается вывод, что сущность исполнения налогового обязательства может быть охарактеризована как сделка его сторон, направленная на взаимное прекращение и возникновение прав его сторон
Акты налогового права Европей- ского Союза и соглашения об избежании двойного налогообложения: проблемы соотношения при установлении правил борьбы с налоговыми злоупотреблениями
Get PDFThe subject. The specifics of the functioning of tax systems and the risk of double taxation require a solution to the issue of whether tax competence can remain only at the national level. Modern cross-border tax relations operate within a multi-level system of legal regulation based on the norms of international, supranational and national lawThe difficulties of correlating these levels are rooted in the fact that, in accordance with international law, each State has the right to tax persons or transactions with which it has a sufficient connection. Different situations may occur when both countries believe that the taxpayer is their resident, or when each of them claims that the income was received in this state. States solve this problem both unilaterally with the help of national legislation, and on a bilateral basis with the help of a double tax treaty.With the adoption of the Action Plan aimed at combating the erosion of the tax base and the withdrawal of profits (hereinafter referred to as the BEPS plan) and the EU Council Directive 2016/1164 (ATAD), tax strategies for using gaps and inconsistencies in tax rules to artificially transfer profits to low-tax jurisdictions were limited.Purpose of the study. The article discusses possible scenarios arising from the interaction of tax agreements and acts of EU tax law. It is necessary to take into account the obligation of the Member States to eliminate inconsistencies between acts of national legislation and acts of EU law. Member States have committed to achieve this goal at the time of EU accession and, therefore, before the adoption of any secondary EU law.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of international and European legal literature. Structural and systemic methods are also the basis of the research.The main results. Due to the clear coordination between the European Union and the OECD of actions in terms of establishing common measures to combat tax evasion and focusing on the subjective element of assessing potential abuse situations, a new standard for combating tax evasion has been established.Сonclusions. The author comes to the conclusion that the priority of the EU law over DTTs has been established. However, Member States retain the right to establish their own tax regimes and enter into tax treaties, thereby creating conflicts in legal regulation. In order to be directly applicable, the norm of the treaty must be clearly and definitely formulated, as well as be unconditional and independent of any national implementation measures.National legislation provides measures to eliminate the legal multiple taxation only for its residents. On the other hand, with respect to tax agreements concluded with third countries, the predominance of one system over another depends on the specific scenario, and in some cases the result achieved is the result of interpretation of existing provisions. In particular, tax treaties should prevail only when concluded before a state joins the EU.Рассматриваются проблемы соотношения принципов действия норм налогового права Европейского Союза и соглашений об избежании двойного налогообложения. Также рассматриваются возможные сценарии, возникающие в результате взаимодействия налоговых соглашений и актов налогового права ЕС. Рассмотрены случаи, когда налоговые соглашения заключены между государствами – членами ЕС, а также между государствами – членами ЕС и третьими странами. Коллизии нередко разрешаются посредством решений Суда справедливости Европейского Союза (Суда ЕС), что показано на примерах из классической практики Суда ЕС, а также на примере «датских дел». Рассматривая проблему соотношения актов налогового права ЕС и международных соглашений, автор отмечает, что установлен приоритет интеграционного наднационального права над соглашениями об избежании двойного налогообложения. Тем не менее государства-члены сохраняют за собой право создавать свои собственные налоговые режимы и вступать в налоговые соглашения, тем самым создавая коллизии в правовом регулировании
Значение дополнения, конкуренции, коллизии принципов права для правоприменения и иных видов юридической деятельности
Get PDFThe subject of this research is the problem of combining (interrelation) of various principles of law used in the framework of law enforcement and other types of legal activity.The purpose of the study is to confirm or refute the hypothesis that the principles of law can not only complement each other, but also "collide" with each other when they are used in the framework of legal activity.The research methodology includes dialectics, systems approach, specific sociological methods, culturological and theoretical-sociological analysis, formal legal method. The author describes the degree of scientific elaboration of the problem in foreign and Russian studies, including works devoted to such related topics as the functions of the principles of law and the system of principles of law, as well as the opinions directly on the issue of R. Dworkin and A. Barak.The main results, scope of application. The author substantiates the presence of at least three ways of combining (interconnecting) the principles of law: (1) addition – the concerted action of several principles; (2) competition – limiting the operation of one principle to another; (3) collision – direct contradiction of one principle to another, their mutual exclusion. The definition of factual circumstances, the choice of applicable rules and their interpretation by court or other enforcement official can be influenced by ideology underlying the prevailing practice or the enforcer's own position. The specificity of a particular ideology is correlated by the author with the use of one or another combination of principles of law when making a law enforcement decision. It is shown in the article with specific examples of so-called "complex cases" from the practice of Russian higher courts. Complementing the principles of law is the predominant way of their relationship, used in law enforcement. It contributes to the preservation of the unity of the system of law. At the same time, the consistent implementation of one principle can limit the possibilities for the implementation of others. It leads to the fact in the process of law enforcement that it is often necessary to make a choice in favor of one of the principles within the framework of their competition. This choice is determined by several factors, including not only the established practice (law enforcement customs and precedents), but also the current social context, the position and interests of the law enforcement officer and the participants in the case. Finally, in some cases, situations are possible when the principles of law are mutually exclusive, come into conflict with each other. This, in particular, can occur when the principles of law belong to different systems (subsystems) of law or reflect the peculiarities of the legal ideology of different historical periods. The article identifies certain patterns of combining the principles of law, examines the importance of this topic for studying the issues of legal monism and legal pluralism, shows the importance of complementarity, competition and conflict of principles of law not only for the law enforcement process, but also for the knowledge of law, criticism of law, lawmaking, powerless implementation rights.Conclusions. Although within the framework of the traditional approach for domestic jurisprudence, the essence of law is associated with the interests and property relations reflected in the law, legal ideology has a relatively independent meaning nevertheless. A certain duality is inherent in legal activity, as a result of which the problems of combining interests are expressed precisely through various options for combining the principles and norms of law. It is proved that the system of principles of law is a complex system in which the same principles can be used in various combinations with each other.Рассматривается значение различных видов сочетания (взаимосвязи) принципов права для юридической деятельности, выявляются отдельные закономерности такого сочетания. Доказывается, что принципы права не только дополняют, но и ограничивают друг друга (конкурируют между собой), а также могут противоречить друг другу (вступать в коллизии). Показывается, что различные способы сочетания принципов права используются при обосновании нормативных и ненормативных актов, в процессе правоприменения, а также познания права, критики права, правотворчества, невластной реализации права
Роль юридической ответственности в реализации принципа единства публичной власти в Российской Федерации
Get PDFThe subject. The article presents a comprehensive general theoretical analysis of the institution of legal responsibility and its role, taking into account the consolidation of the new constitutional and legal principle of the unity of the system of public power.The purpose of the research is to confirm or disprove hypothesis that it is necessary to legislate a full-fledged mechanism of legal responsibility of state bodies and local self-government bodies in order to implement the constitutional principle of the unity of public power.Methodology. The formal legal method, the method of comparative legal analysis, dialectical method and systemic approach were used.The main results, scope of application. The authors found the manifestation of dualism in the work of the institution of legal responsibility. It consists in the ability to bear responsibility both to the state, in connection with various offenses, and to the population itself. A brief description of the loss of trust as a basis for the responsibility of officials is given, taking into account contemporary legislation. Directions for the further development of this legal institution are highlighted. The article examines the opinion of the Russian Constitutional Court on the legitimacy of using the loss of trust as a basis for the responsibility of public authorities. The article examines the normative legal acts, which fix the mechanism for the implementation of the principle of maintaining trust in the activities of the authorities on the part of society. For example, in relation to state civil and municipal employees, a prohibition has been established on statements about the activities of authorities and their assessment, if such actions are not included in the list of their official duties. Such a mechanism for maintaining public confidence in the work of government bodies should contribute to strengthening the unity of the public power system. At the same time we can talk about the existing trend towards a decrease in the level of public confidence in the work of authorized bodies exercising public authority. The corruption and bureaucratization of the activities of officials, the expansion of the powers of law enforcement agencies, a decrease in the independence of the political opposition are pointed to among the possible reasons most often. In this regard, the paper proposes expanding the grounds for responsibility when implementing the procedure for recalling an official.Conclusions. It is necessary to consolidate a full-fledged legislative mechanism of legal responsibility of state bodies and local self-government bodies, which will contribute to the implementation and strengthening of the new principle of the unity of public authority.Проводится комплексный общетеоретический анализ института юридической ответственности и его роли с учетом закрепления нового конституционно-правового принципа единства системы публичной власти. По результатам изучения характерных признаков органов публичной власти делается вывод о проявлении дуализма в работе института юридической ответственности. Дается краткая характеристика утраты доверия в качестве основания реализации мер ответственности в отношении должностных лиц и выделяются направления дальнейшего развития этого правового института. Делается вывод о необходимости законодательного закрепления полноценного механизма юридической ответственности государственных органов и органов местного самоуправления, что будет свидетельством реализации и дальнейшего укрепления нового конституционного принципа единства публичной власти
Историческое толкование в праве: содержание и виды
Get PDFThe subject of the study is historical method of interpretation in law, its capacities and types. Despite the recognition of historical interpretation by legal science, there are no specialized works and there is no consensus on the content of this method of interpretation. Historical interpretation is considered both as an interpretation based on a previous rule of law, as an interpretation considering the conditions for the adoption of the norm, and as an interpretation based on the practice of applying the interpreted norm.The purpose of the study is to substantiate the authors' hypothesis that historical interpretation in law is an intellectual activity that involves clarifying the content of a legal prescription, achieved based on identifying legal and non-legal factors that both precede the creation of the norm and accompany its adoption. In addition, the authors set the task to identify those factors that should be taken into account in historical interpretation, as well as to classify the types of historical interpretation. The analysis of historical interpretation is made using scientific methods: induction and deduction, formal legal, comparative legal synchronous and diachronic methods.The main results, scope of application. Historical interpretation considers political, economic, social, and legal factors. Legal factors include the rules of law that preceded the interpreted norm, repealed acts, official and unofficial documents of law-making entities, draft laws, acts and the norms contained therein that accompanied the interpreted regulation, i.e. were adopted simultaneously with the interpreted norm, as well as other factors, such as the level of development of legal science and legal technique.The authors suppose that historical interpretation cannot be considered as a homogeneous way of interpretation. In reality, the historical interpretation in law can be carried out using different techniques and methods, in relation to heterogeneous legal prescriptions, and carried out by subjects with different legal status. Therefore, several grounds for classifyinghistorical interpretation are proposed. First, it is a classification that considers the connection of historical interpretation with the other ways of interpretation. According to this criterion, it is possible to divide it into a proper historical and a complex historical interpretation. Complex historical interpretation includes historical-systematic, historical-functional, historical-teleological, historical-legal, and historical-linguistic interpretation. Second, the basis may be the sources of law that contain the rules of law. On this basis, historical interpretation is divided into the interpretation of prescriptions of normative legal acts, legal customs, normative contracts, etc. Third, it is possible to classify the historical interpretation, depending on whether the rule of law is valid or not, into the historical interpretation of the rules that have lost their legal force and the historical interpretation of the rules of the current law. The latter, in its turn, is divided into the interpretation of the current legal norms of the current content and those legal norms that have not lost their force but are outdated in content. The fourth classification is based on subjects and includes historical official interpretation and historical unofficial interpretation.Conclusions. Correct approach to the concept and process of historical interpretation of the content of legal norms, as well as the choice of the type of historical interpretation helps in law enforcement, allows you to put forward scientific hypotheses, predict the further development of law based on historical knowledge of the interpreted norm, assess the possibility of reviving canceled acts in recurring socio-economic and political-legal situations.Рассматриваются сущность исторического способа толкования в праве, его возможности и разновидности. Историческое толкование трактуется как уяснение и разъяснение содержания правового предписания на основании выявления правовых и неправовых факторов, предшествующих созданию нормы и сопровождающих ее принятие.При историческом толковании учитываются политические, социально-экономические и правовые факторы. Последние включают нормы-предшественницы, законопроекты, акты, которые сопровождали толкуемое предписание, и др. Предлагается несколько классификаций исторического толкования: официальное и неофициальное историческое толкование; собственно историческое и комплексное; толкование предписаний нормативных правовых актов, правовых обычаев, нормативных договоров и иных источников; толкование действующих предписаний и норм, утративших силу
Союз Советских Социалистических Республик: к столетию образования
Get PDFThe subject. The article analyzes the constitutional and legal aspects of the formation of the USSR in the context of the theory of federalism. In the course of this analysis, the author examines the constitutional norms regulating the status of sovereign republics as members of the federation.The purpose of the paper is to classify USSR as a type of federation according to its constitutional regulation during all its existence as a state, and to define legal causes of falling soviet federalism experience.The methodology of the study includes general scientific methods (analysis, synthesis, description) and legal methods. In addition to this, historical method was also applicable.The main results and scope of their application. Taking into account various theoretical approaches to the classification of federations, the author comes to the conclusion that the USSR was formally created as a constitutional federation, since the issues of state sovereignty, the right to withdraw from the union and the competence of the new state were fully defined precisely in the Constitution of the USSR of 1924. At the same time, the functioning of public authority in the USSR on a contractual, consensual basis of central and regional authorities was absent.Conclusions. The Soviet Union came to the end of its existence almost in the status of a confederation, having in its composition sovereign states with independent legal systems, state sovereignties and established international relations for some of them.A lot of constitutional risks were laid in the previous periods of development of federal relations in the USSR and their consolidation at the constitutional level strengthened the centrifugal forces and brought eventually to be adopted on June 12, 1990 the Declaration on State Sovereignty of the RSFSR.Конституционно-правовые аспекты образования СССР анализируются в контексте теории федерализма. В ходе данного анализа рассматриваются конституционные нормы, регламентирующие статус суверенных республик как участников федерации. С учетом различных теоретических подходов к классификации федераций делается вывод, что формально СССР был создан как конституционная федерация, поскольку в полном объеме вопросы государственного суверенитета, права выхода из союза и компетенция нового союзного государства была определена именно в Конституции СССР 1924 г.Вместе с тем функционирование публичной власти в СССР на договорных, консенсуальных началах центральной и региональной власти фактически отсутствовало. В заключение отмечается, что к концу своего существования Советский Союз подошел практически в статусе конфедерации, имея в своем составе суверенные государства с самостоятельными правовыми системами, государственными суверенитетами и установленными международными связями у отдельных из них
Принцип нейтральности НДС: содержание и соотношение с законодательством о налогах и сборах
Get PDFThe subject. The principle of VAT neutrality is actual for Russia as VAT is one of the taxes levied in Russia. The principle of VAT neutrality has been upheld by the Russian Supreme Court. Therefore, the subject of the research is the definition of this principle as well as the problems of its relationship with the Russian tax law.Purpose of the study. The article considers the principle of value added tax neutrality as an independent principle of tax law, analyzes its content and regulatory role as independent means of legal regulation. Dealing with foreign doctrine regarding to the referred principle, the article shows the problems of its implementation in Russia and includes suggestions re its harmonization with the Russian tax legislation.Methodology. The author uses the formally legal interpretation of the legal provisions, comparative analysis of Russian and European literature as regards the nature and neutrality principle of VAT as well as the systemic analysis.The main results. The author has formulated the definition of the principle of VAT neutrality and determined the elements of the referred principle. Each element of the principle has been described. The author divided the content of the referred principle on property, legal, economic and competitive elements. However, all these elements should be considered systemically as VAT is supposed to be neutral for businesses in terms of each sphere of their business activity. The author concluded that VAT is the tax on consumption and the burden of this tax should be transferred on final consumers. Taxable persons are only public agents to collect VAT after taxable transactions with final consumers. Therefore, there should be no obstacles as regards the right to deduct input VAT as well as any rules distinguishing the tax burden for similar taxable transactions. Also, due to the deduction mechanism the burden of VAT in the same price of goods (services, work) should be equal and does not depend on the quantity of transactions to be previous to the sale to any final consumer. As regards the Russian tax legislation, the author identified the rules infringing the principle of VAT neutrality. Thus, the author has concluded that the Russian tax rules establishing strict documentary requirements to the right to deduct input VAT and limiting this right for foreign businesses contradict the principle of VAT neutrality. Also, the rules of the Russian Tax Code which stipulate the exemptions for the transactions between taxable persons and the different tax rates for the similar transactions as well as exclude the persons of the special tax schemes from VAT regime are not in line with referred principle.Conclusions. According to the results of the study, the author has formulated the suggestions regarding to the amendments to the tax legislation in order to correct the revealed mismatches between the provisions of the chapter 21 of the Russian Tax Code and the principle of VAT neutrality. It is proposed to reduce the requirements to the right to deduct as well as exclude the current limitation of this right for foreign businesses, the different tax rates for the similar transactions and the exemptions for the transactions between taxable persons. In addition, the author has suggested to entitle the persons of the special tax schemes to refuse their excluding from VAT regime.Рассматривается принцип нейтральности налога на добавленную стоимость (НДС) как самостоятельный принцип налогового права, его содержание и действие в качестве самостоятельного средства правового регулирования. В целях определения принципа нейтральности НДС автором проанализированы зарубежные источники, посвященные правовой природе и принципу нейтральности НДС. Кроме того, рассматривается соотношение положений российского законодательства о налогах и сборах, регулирующих взимание НДС, с указанным принципом. По итогам исследования дается авторское определение принципа нейтральности налога на добавленную стоимость, а также излагаются составляющие указанного принципа. Приводятся характеристики для каждой из составляющих принципа нейтральности НДС. Применительно к законодательству о налогах и сборах идентифицируются нормы, вступающие в противоречие с указанным принципом: делается вывод, что не соотносятся с принципом нейтральности НДС как нормы, устанавливающие жесткие документарные требования к праву на налоговый вычет и ограничивающие такое право для иностранных предпринимателей, так и нормы, предусматривающие освобождение от уплаты НДС для операций между налогоплательщиками, различные налоговые ставки для схожих операций и освобождающие от исполнения обязанностей налогоплательщика по уплате НДС субъектов специальных налоговых режимов. В итоге формулируются предложения по изменению законодательства о налогах и сборах для устранения ряда выявленных противоречий между положениями гл. 21 Налогового кодекса РФ и принципом нейтральности НДС. Предлагается смягчить требования к праву на налоговый вычет, а также исключить существующее дополнительное ограничение такого права для иностранных предпринимателей, различные налоговые ставки для схожих операций и освобождение от уплаты НДС для операций между налогоплательщиками. Кроме того, предлагается сделать правом освобождение от уплаты НДС для всех субъектов специальных налоговых режимов