2009 РЕДАКЦИОННЫЙ СОВЕТ: ГЛАВНЫЙ РЕДАКТОР РЕДАКЦИЯ

Transcription

2009 РЕДАКЦИОННЫЙ СОВЕТ: ГЛАВНЫЙ РЕДАКТОР РЕДАКЦИЯ
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ÐÅÄÀÊÖÈÎÍÍÛÉ ÑÎÂÅÒ:
ÀÃÀÏΠÀíäðåé Áîðèñîâè÷ – ïðîôåññîð Ìîñêîâñêîé ãîñóäàðñòâåííîé þðèäè÷åñêîé àêàäåìèè èì. Î. Å. Êóòàôèíà
ÀÐÒÞÕÈÍ Ðîìàí Åâãåíüåâè÷ – Ðóêîâîäèòåëü Ôåäåðàëüíîãî êàçíà÷åéñòâà,
êàíäèäàò þðèäè÷åñêèõ íàóê
ÃÅÉÂÀÍÄÎÂ ßí Àëüáåðòîâè÷ – ïðîôåññîð Ðîññèéñêîé àêàäåìèè íàðîäíîãî
õîçÿéñòâà è ãîñóäàðñòâåííîé ñëóæáû ïðè Ïðåçèäåíòå Ðîññèéñêîé Ôåäåðàöèè, äîêòîð þðèäè÷åñêèõ íàóê, ïðîôåññîð
H ApeËåîíèä
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Ìîèñååâè÷
– ãëàâíûé
íàó÷íûé ñîòðóäíèê
apeaopypaa«paoeee»,
Äàëüíåãî Âîñòîêà Ðîññèéñêîé àêàäåìèè íàóê, äîêòîð þðèäè÷åñêèõ íàóê, ïðîôåññîð
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ÈÂÀÍÎÂ Âèêòîð Âëàäèìèðîâè÷ – çàâåäóþùèé êàôåäðîé Ñàíêò-Ïåòåðáóðãñêîãî
ãîñóäàðñòâåííîãî óíèâåðñèòåòà, äîêòîð ýêîíîìè÷åñêèõ íàóê, ïðîôåññîð
ÈËÜÈÍ Àíäðåé Âèòàëüåâè÷ – çàìåñòèòåëü äåêàíà þðèäè÷åñêîãî ôàêóëüòåòà
Ñàíêò-Ïåòåðáóðãñêîãî ãîñóäàðñòâåííîãî óíèâåðñèòåòà
ÍÀÑÎÍÊÈÍ Âëàäèìèð Âëàäèñëàâîâè÷ – äèðåêòîð Ôåäåðàëüíîãî öåíòðà
îáðàçîâàòåëüíîãî çàêîíîäàòåëüñòâà, êàíäèäàò þðèäè÷åñêèõ íàóê
ØÒÀÒÈÍÀ Ìàðèíà Àíàòîëüåâíà – çàâåäóþùàÿ êàôåäðîé Àêàäåìèè ïðàâîñóäèÿ
Âåðõîâíîãî ñóäà Ðîññèéñêîé Ôåäåðàöèè è Âûñøåãî àðáèòðàæíîãî ñóäà Ðîññèéñêîé
Ôåäåðàöèè, êàíäèäàò þðèäè÷åñêèõ íàóê
ßËÁÓËÃÀÍΠÀëåêñàíäð Àëèáèåâè÷ – ïðîôåññîð Íàöèîíàëüíîãî èññëåäîâàòåëüñêîãî óíèâåðñèòåòà «Âûñøåé øêîëû ýêîíîìèêè», äîêòîð þðèäè÷åñêèõ íàóê,
ïðîôåññîð
B.B. Apoy
a
ÐÅÄÀÊÒÎÐ
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ÃËÀÂÍÛÉ
ÊÎÇÛÐÈÍ Àëåêñàíäð Íèêîëàåâè÷ – äèðåêòîð Èíñòèòóòà ïóáëè÷íî-ïðàâîâûõ
èññëåäîâàíèé, äîêòîð þðèäè÷åñêèõ íàóê, ïðîôåññîð
ÐÅÄÀÊÖÈß
ÊÎÌßÃÈÍ Äìèòðèé Ëüâîâè÷ – äîêòîð þðèäè÷åñêèõ íàóê, âåäóùèé íàó÷íûé
ñîòðóäíèê Èíñòèòóòà ïóáëè÷íî-ïðàâîâûõ èññëåäîâàíèé
ÒÐÎØÊÈÍÀ Òàòüÿíà Íèêîëàåâíà – êàíäèäàò þðèäè÷åñêèõ íàóê, êàíäèäàò ýêîíîìè÷åñêèõ íàóê, ñòàðøèé íàó÷íûé ñîòðóäíèê Èíñòèòóòà ïóáëè÷íî-ïðàâîâûõ
èññëåäîâàíèé
ßÍÊÅÂÈ× Ñåì¸í Âàñèëüåâè÷ – íàó÷íûé ñîòðóäíèê Èíñòèòóòà ïóáëè÷íîïðàâîâûõ èññëåäîâàíèé
2009
ISSN 2072-3504
© ÀÍÎ ÈÏÏÈ, 2014
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Mann Fritz Karl. Die intermediaeren Finanzgewalten und ihr
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Mann Fritz Karl. Die intermediaeren Finanzgewalten und ihr
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2
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pecypc]//Peocya:http://www.legislation.gov.uk/ukpga/1979/
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3
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64
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6
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ca Mcepca c Beo!pa (aa o!pa%e:
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8
Tribunals,CourtsandEnforcementAct2007.C.15.[epo
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9
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65
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12
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14
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67
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19
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69
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BexoaoapeeTpyaaepocaopaeapaapecTpyaacecaaeecopeocae papee a oaoae. Taoe aeeooapaeoeoeecee
cey*xcpoocaecepeeTpyaa epo ca, o p Tpyaoepocapeeooaepeocaepapeeaoaoaeeopee:
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—opeeTpyaaepoca
ooaepeocaepapeeaoaoaeeopee.
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20
SafeguardingVulnerableGroupsAct2006.C.47.[epo
pecypc]//Peocya:http://www.legislation.gov.uk/ukpga/2006/
47/contents(aao!pa%e:24.08.2014).
21
ReadEmploymentplcv.HMRC(No2)(andrelatedappeals)2010,
UT2010,[2011]STC695//Tolley’sTaxCases2013/ed.byA.Dolton,
K.Walton.London,2013.
70
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ca(c.13'aoaopyaax,cyaxpaopee)y paccopeeaaeoocye(c.10'aoaopyaax,cyax
paopee).
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papee a oaoae pee cya. Tpyapaeooopa*eeae,apa
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71
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paBeopa.
72
opaec
cco
1. BarkerJ.,GethingH.,PatersonS.Transformation
ofthetaxtribunal//BritishTaxReview.2009.
2.Tiley J., Loutzenhiser G. Revenue Law. Oxford,
2012.
3. Tolley’sIncomeTax2012-13/ed.byD.Smailes,
R.Benneyworth.London,2013.
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73
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74
IN MEMORIAM
. M. yo
o
(1927 — 2014)
Hecao%eoaMoceea$yooa.
poeccop,ooppecxay,acyepcPoccco"eepa,aay
copy
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pe a o ey*x pocccx aeeo,
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a.
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cyaeeopoMcepcaee
opoCCCP,%.M.$yooocyacpaypyooecyacopea*aacyccepaaey«CyeaopaaHP».
B1954oy%.M.$yoopxo
cyocyapcapaaAHCCCP.'a18epao
o cye o ooo epe oopa
oocyapcexopaaxacoHapooPecy ec ayx cae. B 1960-x oax
%.M.$yoo,epepa*aaeeecxcceoa,aacpoeaocyapceoo(ocyooo)paaDopyxaacxocyapc.
B1965–1970oax—oeMococooocyapceoocyaeyapoxooe.
B1971oyopeyaayceoa*oopco ccepa a ey «o ocyapceoocpoHP»eyapcyeay a
ceeoopapecxay.
B1974oy%.M.$yoopxo
cy+aeoBocoa,oopopopaoaooceeo.
'aopeopyooco%.M.$yooapeocpeceoeoyacoooepoopa,oc* xpayoecocceea:«aoce«yypo
peo»(oecaccea,ypoecoeooee)»,«CopeeoepaoHP»,«$ocyapcecpoHP»,«acaHapoaPecya.ocyaooaeea»,«oecacceaacoHapooPecy
(cpyypaocoxcyoac)»,«paoe
aceoepaHP(ooaayo-execpopecc)»,«aeyapooepao»,«oecacceaTaa»,«aypa-
eca»,«oecacceapaoa
poeccepeop»p.
%eo Mocee o opaaopoaopocpaoo-aaecoceppop«CopeeTaa»;oacoyoaceeooa
cya+aeoBocoa
«acaHapoaPecya:oa,ooa,yypa»,ypae«poe+aeoBocoa».
Baececoaopapyaceoooe yepcecx yeo o py c:
«
cop ocyapca paa apyex cpa»,
«ocyooepaoapyexcpa»,«Acpaoepaoapyexcpa»p.
%.M.$yooeeoooacacyeaopeocpeeapyexcooo.Eoayepyepeeeaoe
ocpaeaae,C#A,Beopa,oepyxcpaax.
Mooc%.M.$yoooaaoca oox ayx apo. oooe
e o eco aao ay. B 1980 oy ey
opcoeoy oeaepoeccopa.
Mooeaya,eaoecaopaaopcaeeoc%.M.$yooaaoeea co paece apaa,
paoapeyaAHCCCPPAH.B1986oy
oapa opeo«'ao a»,a1997
oy yocoe a 'acyeoo ee ay
Poccco"eepa.
C2006oa,coeacoa
cyayo-paox cceoa %eo Mocee
aa copya c cyo aece ea
oocoeayacaayo-cceoaecxpoeo
.
oooea
epao
:«paecoapyexcpaax»(M.:«Oc-89»,2007)«Mcepcaeoca»(M.:«Hopa»,2007).Caoayapoeaocyoooacpaoopaaayoaceeoax
«yo-paoecceoa»«Acpaoe
acooepao».
oe
cyayo-paoxcceoapaaecooeoapooooo.
75
ABOUT THE AUTHORS. ABSTRACTS
Utilization fee in the Eurasian Economic Union: comparative legal analysis
Key words
utilizationduty;EurasianEconomicUnion;fiscalpayments
Annotation
The article deals with the legal regulation of the utilization duty in the territory of the Member States of the
EurasianEconomicUnion.Onthebasisofcomparativelegalanalysisrevealsfeaturesoftheutilizationdutyinthe
RussianFederationandtheRepublicofBelarus.
About the Author
Ginzburg,Yuri,PhDinLaw,seniorlectureroftheDepartmentofCivilandArbitarionProcessoftheKurskState
University
bolingbrok@rambler.ru
Tax misdemeanor under the legislation of the Republic of Kazakhstan
Key words
taxlegislation;taxmisdemeanor;sphereoftaxation;administrativeresponsibility;typesofadministrativepenalties
Abstract
ThisarticleanalyzesthelegislationoftheRepublicofKazakhstan,whichestablishesliabilityfortaxmisdemeanors.
Inthispaperweconsiderthemeasuresofstatecoercioninthetaxarea,administrativeresponsibilityfortaxviolations
inthefieldoftaxation,theupcomingchangesinthelegislation.
About the Author
Yalbulganov, Alexander, Prof., Doctor Habilitated in Law, Prof. of the National Research University “Higher
SchoolofEconomics”,ChieffellowofPublicLawResearchInstitute
yalbulganov@mail.ru
Legal bases of economic instruments of non-tariff regulation of the foreign trade activity in the
member states of the Customs union of Eurasian economic community (on the example of currency
restrictions
Key words
currencyregulation;currencycontrol;currencytransactions;harmonization;unification
Abstract
InthepresentarticletheanalysisofacurrentstateoflegalregulationofcurrencyrelationshipswithintheCustoms
unionoftheEurasianeconomiccommunityissubmitted.Consideringdeepeningofintegrationprocessesandtransition
to new level of cooperation, the author draws a conclusion about a possible shift on development of the uniform
currencypolicyassumingapplicationbymemberstatesofunifiedlegalregulation.
About the Author
Bogdanova,Alexandra,chiefstateinspectoroftheDepartmentofplanningandfinancialsupervisionoftheFederal
Service of Financial andBudgetary oversight (theTerritorial Office in St. Petersburg), postgraduate student of the
DepartmentofFinancialLawoftheNationalResearchUniversity“HigherSchoolofEconomics”
alexandra.bogdanova@mail.ru
76
PEOPM PABO № 3 2014
About legal principles for accounting and using natural resources as a part of state property
Key words
stateproperty;stateproperty;naturalresources;legalprinciples
Abstract
Principlesanduniformterminologyisabsentinthefieldoflegalregulationforaccountingandusingstateproperty.
Itisacauseofinadequatelegalregulationoftheprocesses.Principlesoffinancialeffectivenessofaccountingand
financialeffectivenessofusingnaturalresourcesisformulatedandestablishedaswellasdefinitionof“consumerprice”
and“valueofnaturalresource”infinanciallaw.Theprincipalsandthedefinitioncouldbebaseforlawofstateproperty.
About the Author
Pashchenko, Andrey, senior lecturer of the Department of Financial Law of the National Research University
“HigherSchoolofEconomics”
avpashenko@mail.ru
Secularization as a form of nationalization
Keywords
nationalization;secularization;canonlaw;churchproperty
Abstract
Thearticleconsidersthewithdrawalofstateownershipofchurchproperty(secularization),asaspecialformof
nationalization.Theauthoranalysesthesourcesofacquisitionofchurchproperty,makestheconclusionaboutthe
public mission of the church property. That means the seizure of church property generates budget expenditure
commitments.
About the Author
KomyaginDmitry,DoctorHabilitatedinLaw,Assoc.Prof.,Prof.ofDepartmentofFinancialLawinNationalResearch
University–HigherSchoolofEconomics,SeniorResearcherFellowofPublicLawResearchInstitute
lrjvzuby@rambler.ru
The gross violation of the rules for accounting for income and expenses and objects of taxation:
scientific and practical commentary to Art. 120 of the Tax Code of the Russian Federation
Key words
grossviolationoftherulesforaccountingforincomeandexpensesandobjectsoftaxation;taxperiod;understatement
oftaxbase;primaryaccountingdocuments;VATinvoice;bookofaccount;taxledgers
Annotation
Thearticlerevealsthenotionofthegrossviolationoftherulesforaccountingforincomeandexpensesand
objectsoftaxation.Liabilitycasesregardingthe120art.oftheTaxCodeoftheRussianFederationareconsideredand
theapplicationpracticeoftheprovisionsofArt.120oftheTaxCodeoftheRussianFederationareanalyzedaswell.
ThisarticleanalyzesthejudicialpracticeandtheliabilityfortaxoffensesregardingtheapplicationoftheArt.120
oftheTaxCodeoftheRussianFederation.Subjectsofoffenses,themomentofcommissionofanoffense,evolutionof
legalstructureofthisoffenseintimeandprospectsofdevelopmentofthetaxlegislationonthematterareanalyzed.
About the Author
Cretu,Andrey,PostgraduateoftheNationalResearchUniversity“HigherSchoolofEconomics”
andreicretu@mail.ru
Retrospective analysis of Appeal proceeding of Law of Criminal Procedure of the United States of
America and Russia
Key words
appeal;criminalprocedureofRussia;criminalprocedureoftheUnitedStatesofAmerica;judicialreform;judicial
system
77
Abouttheauthors.Abstracts
Annotation
ThearticleexecutedtheretrospectiveanalysisoftheinstitutionofappealbytheexampleofLawofCriminal
ProcedureoftheUnitedStatesofAmericaandRussia.Theauthorsexaminetheapproachesofthelegislatorandthe
courtpracticeinRussiaandtheUnitedStatesofAmericaanddeterminingtheimportanceoftheinstitutionofappeal
ofLawofCriminalProcedureindifferenthistoricalepochs.Theauthorsconcludedthatthemodernappealproceeding
ofRussiaisfictitious.AlsotheauthorsobservedtheAmericanexperienceofconstructionoftwoseparatecourtsystems:
thefederalandstatejudiciary.Theauthorscometotheconclusionthatthecomparativelegalanalysisofmethodsto
organizationtheappealcourtsintheUnitedStatesofAmericaandRussiashouldbecontinued.
About the Authors
Pashin,Sergey,PhDofLaw,professorofDepartmentofJudicialPowerandJusticeAdministrationofFacultyof
LawinNationalResearchUniversity–HigherSchoolofEconomics,AssociateProfessor,HonoredLawyeroftheRussian
Federation
zakon5@yandex.ru
Postylyakov,Sergey,ResearchAssistantofCenterforAppliedLegalResearchinNationalResearchUniversity–
HigherSchoolofEconomics,undergraduateofDepartmentofFinancialLawinNationalResearchUniversity–Higher
SchoolofEconomics
sergey.postylyakov@gmail.com
Legal and comparative analysis of parafical payments in the financial law of Russia and Germany
Key words
Parafiskalitet;parafiscalpayment;specialpayments;quasi-tax;parafiscalcharges;non-taxpayments;fiscalcharges
Annotation
Inthisarticletheexistingindoctrinepointsofviewofthenatureandessenceoftheresearchingconceptare
covered and their main elements and indications are defined. In this research the equivalence between Russian
paymentsandsuchindicationsisanalyzed,thefactorsthatindicatethespecificityofRussianparaficalpaymentsare
defined,andthecriteriaofRussianparafiscalchargesareoutput.Alsotheauthorexaminesthesystemofparafiscal
payments(“specialpayments”/“Sonderabgaben”)inGermanyandintermsofcomparativeanalysissuggeststhe
recommendatoryarrangementsthatcancontributetosuccessfuldevelopmentofdomesticpracticeofestablishment,
regulationandlevyoftheparafiscalpayments.
About the Author
Guseynova,Alina,UndergraduateoftheNationalResearchUniversity“HigherSchoolofEconomics”
alinagusal@gmail.com
Legal regulation of appeal procedures against decisions by Her Majesty’s Revenue and Customs
Key words
TheUnitedKingdom;HMRevenueandCustoms;decision;appeal;TaxChamber;first-tiertribunal;uppertribunal
Annotation
ThearticleisdevotedtothelegalregulationofappealagainstdecisionsbyHMRevenueandCustoms.Theauthor
describestheadministrativechangeswhichbecamethebasisfortheestablishmentandoperationoftheFirst-tier
tribunalsandUppertribunals.
TheauthorinvestigatestheprocedureforthereviewofdecisionsofthetaxadministrationinFirst-tiertribunalsand
Uppertribunals,describescategoriesofcases.Featuresoflegalregulationareillustratedbyexamplesfromthecaselaw
oftheUnitedKingdom.
About the Author
Yankevich,Semyon,postgraduatestudentoftheDepartmentofFinancialLawoftheNationalResearchUniversity
“HigherSchoolofEconomics”,fellowresearcherofthePublicLawResearchInstitute
semyon.yankevich@gmail.com
78
PEOPM PABO № 3 2014
79

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