12.00.00 Law sciences
-
ON QUESTION OF ESTABLISHING THE TAX OF INTERNET-SHOPPING IN RUSSIA
DescriptionCurrently, there is a topical question of legal consolidation in the tax and the customs legislations of the fee for goods purchased from a foreign company through a transaction concluded by the information and telecommunications network "Internet". According to the legislator, such innovations will limit the spillover of online orders to the neighboring states with a high threshold for duty-free shipping, which will strengthen the domestic e-commerce market. The authors believe that the consolidation of the institution in the national legislation would contradict the general provisions of tax legislation. The authors believe that such measures will increase the number of sham and mock transactions and reduce import turnover. The proposed projects of the European Economic Commission of the European Economic Union on the Internet fees in their structure are poorly written, in particular, they lack the concept of internet purchase, there is no resolution of the issue of the relationship between the collection and the value added tax.The authors come to the conclusion that these projects should to be completed, in particular, it is proposed to supplement the provisions of domestic legislation, delimiting the object of taxation the value added tax on the object of taxation for cross-border fee to be paid for an online purchase. Their immediate implementation without significant changes will not create a proper mechanism for the implementation of this institution, and generate a lot of conflict situations
-
Description
The article is devoted to the history of establishing criminal liability of legal persons in the Russian legislation. The author justifies the need for a more detailed analysis of the concept of criminal law fixing a legal person as the subject of crime in criminal law of Russia the modern period. To substantiate these stories of criminal law, the authors cite as an example a number of legislative provisions of the Russian legal space in the plane of a retrospective analysis of the previous period of rulemaking and legislative process. The authors investigated the criminal reflection of legal entities in the period of time until the twentieth century. Work includes links to many of the views of leading scientists in the study area, at different stages of development of the state. This submitted for publication article is the first of a series of articles, the authors intend to publish in the future. Historical heritage monuments in Russian law are the starting point for the study of a gradual process complexity and improve analyses Institute. Relevance of the themes on display determines the vector of state policy in the field of globalization of the legal space. Modern Russian criminal law, according to the author, must contain a declaration of the legal person as the perpetrator
-
Description
The article defines several theoretical and practical issues of the execution of the notaries actions based on the comprehensive review of the norms of the effective legislation on notaries, drafts of Federal Law “On notary and notaries service in the Russian Federation”, and legal practice
-
CATEGORY OF CIRCUMVENTION OF THE LAW IN RUSSIAN CIVIL LAW
DescriptionThis article examines the concept of "circumvention of the law" with respect to Treaty law. The author finds that the direct loan category "circumvention of the law" in Treaty law can be estimated ambiguously. The specified category which is fragmentary reflected in the active Civil codex indicates a regulatory gap
-
CLASSICAL UNDERSTANDING OF JUDICIAL PRECEDENT AND RELATION TO PRECEDENT LAW IN RUSSIAN STATE
DescriptionFeatures of judicial precedent are revealed in the article and its determination in classical view is given as well. The relation to the precedent law in Russian state on different stages of its historical development: in prerevolutionary Russia, in Soviet state and post-Soviet Russia has been shown
-
CLASSICAL UNDERSTANDING OF JUDICIAL PRECEDENT AND RELATION TO PRECEDENT LAW IN RUSSIAN STATE
DescriptionFeatures of judicial precedent are revealed in the article and its determination in classical view is given as well. The relation to the precedent law in Russian state on different stages of its historical development: in prerevolutionary Russia, in Soviet state and post-Soviet Russia has been shown
-
COMMERCIAL LEGAL ENTITIES ACCORDING TO THE RENEWED CIVIL CODE OF THE RUSSIAN FEDERATION
DescriptionThe article is focused on the question of reforming Russian public and private companies’ law and the various problems that accompany the reform of civil law. So it is noted that the Civil Code still maintain the existing division of legal persons for commercial and non-commercial, but offered no new legal entities. This is largely due to the fact that the legislator seeks only to remove the gaps. The author notes the lack of commitment of the legislator to offer promising models of commercial legal entities. However, the author notes that the elimination of errors only available legislation is not enough. For completeness of legal regulation it requires a new approach to the reform of civil law. We require the same approach for entrepreneurs as well. These subjects of civil and business relations need new models of business. Creating new models should be a subject to certain logic of their construction. The entire list of models of commercial legal entities must be built on the principle of scale. That is, each model of commercial entity must be subordinated to this principle on the basis of their economic importance
-
COMPLEX USE OF THE RECORDS FOR IDENTIFICATION OF A PERSON
DescriptionIn the article, the authors point out that the investigator plays a key role in the criminal investigation process, he independently directs the criminal investigation, takes decisions on the case, collects, verifies and evaluates the evidence. While performing his functions he is actively assisted by the staff of expert criminalistic units. However, in practice, not all investigators take full advantage of the opportunities provided by these units. It is quite true concerning the forensic records, the possibilities of which are extremely poorly used in the investigation of crimes. At the same time, the authors emphasize that modern forensic records also face a lot of problems, the solution of which he sees in their complex use in the identification process of a person. This problem can be solved if the following conditions are met: integration, unification, automation of forensic records (database of surname cards with appearance descriptions) and improvement of the legal regulation of the activities of the entities that keep and use these records
-
COMPUTERIZATION OF INVESTIGATION TARGETING AND PLANNING
DescriptionThe article deals with the problems of the automation of an investigation targeting and planning. The authors consider the possibility of the development of the automatic logic system for designing and using investigation methods of different types of crime. The authors propose the following solution of the problem: handling of the data of criminal cases of the certain type of crime to analyze and highlight the initial information; developing of the typical investigation situations and hypothesis with logic chain; developing a set of measures (investigative activities, search operations, organizational preparations and other actions), which can help achieve the objectives; list of tools necessary to carry them out
-
Description
The article is devoted to the problems of constitutional and legal enshrinement of the functions of the legislative department as principal areas of activity to implement own subjects of management and competence. The article considers the main functions of the Russian Parliament - the legislative, representative and control functions