2009 РЕДАКЦИОННЫЙ СОВЕТ: ГЛАВНЫЙ РЕДАКТОР РЕДАКЦИЯ

Transcription

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ÐÅÄÀÊÖÈÎÍÍÛÉ ÑÎÂÅÒ:
ÀÃÀÏÎÂ Àíäðåé 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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ÃÓÄÎØÍÈÊÎÂ
Ìîèñååâè÷
– ãëàâíûé
íàó÷íûé ñîòðóäíèê
apeaopypaa«paoeee»,
Äàëüíåãî Âîñòîêà Ðîññèéñêîé àêàäåìèè íàóê, äîêòîð þðèäè÷åñêèõ íàóê, ïðîôåññîð
oeCa-eepyp
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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
ßËÁÓËÃÀÍÎÂ Àëåêñàíäð Àëèáèåâè÷ – ïðîôåññîð Íàöèîíàëüíîãî èññëåäîâàòåëüñêîãî óíèâåðñèòåòà «Âûñøåé øêîëû ýêîíîìèêè», äîêòîð þðèäè÷åñêèõ íàóê,
ïðîôåññîð
B.B. Apoy
a
ÐÅÄÀÊÒÎÐ
xyo: C. M. aca
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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Haya Becee ay: aya oepe cya yopaox cceoa aep acooo paa Bce
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In memoriam
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Oaopax.Aoa ................................ ?
AbouttheAuthors.Abstracts ............................ 76
PEOPM PABO № 3 2014
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AyaepoeyaeaeopocaoooopaaPecyaaxcacceycoopaE.B.opoxoa4,pao
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3
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cepeaooooe»;«Acpaepaoapye
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4
opoxoE.B.TeoppaaaoooopaaPecy
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5
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2009 oa / E. B.
opoxo, P. A. oopopa, C. +. +a,
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a opeeeaooooaooaeca,opaacycaoeecocaaaooooaooaeca.Ca2HPac,oaoooe
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eepopeepeaoaaooaeco, cyae eo paa Pecyo aaxca.
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6
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aaxca:ocoepoe.Aa,2009.C.154.
opoeeo
cyeoopoopecec.C.142-179.
7
Tae.C.153.
8
Aa,2008.C.5.
9
!opaoaccea«
apapa»[&epopecypc]/
/Peocya:http://online.zakon.kz/Document/?doc_id=1021682
(aaopae:01.09.2014).
7
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acaaoooeca.A.
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XyoA..,aoB..Haooepaoapye.C.3.
Xyo A. ., ao B. .Haooe paoapye.
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15
Tae.C.239.
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a coepee aooe paoapye (pecye).
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(c.205-2);epecaeeaoooo oc,
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ao pyx opaa, ocy*ec*x oeeaocxoepa,ooxp
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oox p», o oac oa c. 282, peycapa*aoeceoca«apyeeaooaecaPecyaaxcacepepooca()oopoaooocpaaooopoy»(yepacaeoa).
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cyax,peycopexaooaeaa
(c.472);paaeecee,coca*xaooy ay (c. 473); ocy*ecee opaa
(opaa), yoooe ocyapco,
opee xeceaaoopyx oaex aee e, a pao e
oye oyeo, oepa*x ay yay(c.474);oaocaoeaaooy apyeecpooocaoaaooy (c. 474). Ocoeoc ax cocao ec
cy!ecoca,opey*eceoooce a ecx opao coeo ac,
yoooex ocyapcex opao, aoox cy.
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Document/?doc_id=1021682-!opaoaccea«
apapa»
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aooae*a,aooooaea,yaoopepae,oocooaopaa22 .
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a, cy!e aoo, cpeeo pyoo pepaecaeoepeceopaa.
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eepoyo oax oapo, a ceeooa,ooocpaaooo
poy», c. 214 «Hapyee opa pa
appooaxoapoaapa () y o-opo apa», c. 216
«Hecoeeoaoce,peycopexaooaooaeco,ooca
ao pyx opaa, ocy*ec*x oee aocx oepa, oox
p».
4. Acpa
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9) acpaoe opee a pee Pecyaaxcaocpaaaepaaca.
c aoacpaooca,aoeoe!epeea,eoc
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15
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18
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20
aaxcacapaa.13.02.2001.№40-41(23388-23389).
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22
Beooc apaea Pecy aaxca. 1997.
№15-16.C.211.
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23
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24
2003.№63.2/946.
25
1999.№76.2/50.
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opaec
cco
1. ao..ocyoCyP"oycaoe copo x aee a ye
ycy//«Haooe»(ypa),2013,№7.
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3. exB.C.,B
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Pocc.M.,2004.
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p.ay.Eaepyp,2008.
5. Baca E.. "cae cop: oe,
pecepa,//Haoaooooee.2007.№7.
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eaoox oaex aee // pao ooa.2008.№10.
7. Boo B.B. "ca cop a co
eaooxoxooea:Aopeepaccepaacocaeyeoceea.p.ay.
M.,2009.
8. oe .-M. "acooe pao / epeo cyeacaP.O.Xao.M.,1978.
9. ypA.C.apacae(apaca
cop) a caoo aea acoo
cceeP".//"acooepao.2010.№2.
10. ooa A.. apacae cop Pocc: oopa / A.=. +ooa; Bopoec
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13.apoB.M.apaopaeeaooopae//HaoooepaopeexocyoooCyaPoccco"eepa2010oa.
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15.opA.H.Haoooepaoapyex
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16. ooa .B. ocyoo-paoe
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17.eeoaT.A.$epeeeceoa
oeooayacooopaa//"acooepao.2011.№5.
18.Mp .M."acooeyy*eePocc:
cpey,y,cceepc.M.,2011.
19. Myyoa C.C. opocy o eoxooc
ceayxoceyeoopoeccaacoopae:apepeapacaeo//paoopaoae.2013.№1.
20.MyyoaC.C.popaocaoooccePoccpoeaapacaeo//Hao.2012.№6.
21.oaCoecaoe/ope.
A.M.poxopoa11.M.,1973.
22.Poa!eo.B.paoappoaapacaxaee:Aopeepaccepaacocae yeo cee a. p. ay. Moca,
2013.
23.Poa!eo.B.paoappoaapacaxaee.+ccepaacocaeyeo
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№2.
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63
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31.Ocopecpecaoapaeaopa:cyccpooaec//«Haooe»
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32. O ccee apacax aee //
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E-mail: semyon.yankevich@gmail.com
**
1
C.opo!ee:TaxesManagementAct1970.C.9.[epo
pecypc]//Peocya:http://www.legislation.gov.uk/ukpga/1970/
9/contents/enacted(aao!pa%e:24.08.2014).
2
CustomsandExciseManagementAct1979.C.2.[epo
2/contents(aao!pa%e:29.08.2014).
3
TaxCreditsAct2002.C.21.[epopecypc]//Peocya:http://www.legislation.gov.uk/ukpga/2002/21/section/39(aa
o!pa%e:24.08.2014).
64
'aee o oaoa pee opoeco aooo aoeo cy oo coepa:
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— pe oayeoo pee;
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aoooaoeocyeee30e
co ece oayeoo pee. +a
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opacTpyaepoca.
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aeooaoapee—55764opa*e.B2013oyxcocopaoccocao389755.
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(Value-addedtax,VAT)aooae*yoe
peoeopoeeeooeoaooo
poep(internalreview)oyea,aocoaoopopoooccceeyaaaoaaoaeycooc7.
4
C.opo!ee:LapsedHMRCConsultations.[epopecypc]//http://webarchive.nationalarchives.gov.uk/+/http://customs.
hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.
portal?_nfpb=true&_pageLabel=pageLibrary_ConsultationDocuments&
columns=1&id=PREVIOUS_HMRC_CONSULTATIONS(aao!pa%e:
24.08.2014).
5
HMRC’sreviewsandappeals—2012-2013.[epopecypc]
//Peocya:https://www.gov.uk/government/uploads/system/
uploads/attachment_data/file/267713/131202_Reviews_and_
Appeals_Statistics_2012-13.pdf—Oa
caopoeco
aoooaoeocy!(aao!pa%e:24.08.2014).
6
SeniorPresidentofTribunals’AnnualReport2013.[epo
pecypc]//Peocya:http://www.judiciary.gov.uk/publicationsand-reports/reports/Tribunals/spt-annual-report-2014—Oa
ca Mcepca c Beo!pa (aa o!pa%e:
24.08.2014).
7
C.opo!ee:TheEnactmentofExtra-StatutoryConcessions
Order2009.No.730.[epopecypc]//Peocya:http://
epecoppeeocy*ececeee
45e.Beoopxcyaxaooopapaepoacpo.oaepepoeypaooceopapaeopee
aooae*y.
B cyae ecoac c oa opoeco
aoooaoeocyaooae*
pae30-ecpoopaccaee
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poeypa oa
oa pee opo
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epo ca. Hoa ccea cyeoo oaoa pee aoox opao
Beopa a ypeea 2007 oy c
pe'aoaopyaax,cyaxpaopee8.Bpeyaepeopoacoooc paccapa ea pyaax yx cax(First-tier–TribunalandtheUpper–Tribunal).
Peoppoae ceapoaoo cyopoocaocacpeopaoacyeocceBeopaeo.
+ocoaccepyaoBeopacy*ecoaepopao,ox
cyee y. Tae acyee opa,
cocae coy ccey acpao
c, paccapa o ce aooe
cop9.
Ta,ocopyaoAce
op'aoaopyaax,cyaxpaopeecacpapyaa,
xocceycoeoac.
Ocoecyeopeopca:
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opoeco aooo aoeo cy x
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B aco*ee pe pya epo cacoaA,ce,#oaCeepo
pa.Tpyaecaaa,oopeoeceaceapoaoecyopooco.Ta,Tpyaepocaco cocae acae ec aa: O*y aay;
aayoopocaopaoapaooxpae;
aayocoaoa*e;aayoopoca
www.legislation.gov.uk/uksi/2009/730/contents/made(aao!pa%e:24.08.2014);TileyJ.,LoutzenhiserG.RevenueLaw.Oxford,2012.
P.74-76.
8
Tribunals,CourtsandEnforcementAct2007.C.15.[epo
15/section/14(aao!pa%e:24.08.2014).
9
C.opo!ee:BarkerJ.,GethingH.,PatersonS.Transformation
ofthetaxtribunal//BritishTaxReview.2009.P.250-262.
65
oapaca
aoecaoeocya*;
paoyaayHaooyaay.Pyoocoeeocaaocy*ece pee,oopeocCapeypeeyTpyaaepoca.
Paccopee oca aoox e aaecHaoooaaeTpyaaepoca,oopapacoaaec.pee.B
2012-2013oaxeopaccopeo7560opa*eaooae*o10.
oce cye cy 'aoa o pyaax,
cyaxpaopeeHaoooaaeTpyaaepocaepeaooo
opaccopeaooxcopo,oopepaee
oeapaccopeo*cea
occapa,aaepyaaoaoyaoaeycoocaoeaea.
CayccyeTpyaaepocaopee .2'aoaopyaax,cyaxpaopee.
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— ae eeo oa pao aece cy ( aae a ooc cy Ace);
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pa).
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Bcooeccooe'aoaopyaax,cyaxpaopeepyacaocoeopeaepypoeypypoeecyexcya.Ta,2009oyyepe-
10
HMRC’sreviewsandappeals—2012-2013.[epopecypc] // Pe ocya: https://www.gov.uk/government/uploads/
system/uploads/attachment_data/file/267713/131202_
Reviews_and_Appeals_Statistics_2012-13.pdf — Oa
caopoecoaoooaoeocy!(aao!pa%e:24.08.2014).
66
paapaccopeaooxeHaooo aae Tpyaa epo ca11. +a
oye,*caoopooaooaecaooc*caeoppaoxao
statutoryinstruments,opeeeoooHaoooaaTpyaaepocapoeypycyexcya,aaeycaaaepeoa ae aooae*a o oaoapeeopoecoaoooaoeo cy.
p papee aoox copo, Haooa
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coece cyee cya ooc ac, ec ocoae ooe aoooo
copaocyo*eocoeca;
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ooaoaoye;
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— oaa epeoc cyeoe cyae;
—pocaaacyeoecyae;
— epeaa eo pyy aay, Tpya
cecaocy,ecpaccopee
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ccopcocoeca,pecy* aeey paccope aoo
eaTpyaeepoca;
—pocaaaececoceoopee oa p pee Tpyaa
cecaoaoyey.
Ha ocoa . 1 c. 11 pa paccope
aooxeHaoooaaeTpyaaepo
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Bcooecc'aooopecxycyax o 2007 oa12 pecaee ec o,
yoooeoe cya cye poo cyeoeaceaeoeoepe,oao11
TheTribunalProcedure(First-tierTribunal)(TaxChamber)Rules
2009. L. 1. [epo pecypc] // Pe ocya: http://
www.legislation.gov.uk/uksi/2009/273/contents/made(aao!pa%e:24.08.2014).
12
LegalServicesAct2007.C.29.[epopecypc]//Pe
ocya:http://www.legislation.gov.uk/ukpga/2007/29/contents(aa
o!pa%e:24.08.2014).
acocop#oa,oappcep
cocopCeepo
pa.
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copoooey),ceeo oapaepyaopocopoe.
%o,oopoepyaaapecaee copo aooo cope, oo peca oye, oepa* eo ooo.
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poeccaoycyaea—pecaeaccce.
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opxcocoec.
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oa-aooae*a, ocy*ece
epopaooooopocopyopoecoaoooaoeocy,ea.
Bcooecc.2c.15papaccope aoox e Haooo aae Tpyaa
epo ca ceece oaa oy
pecaeycoceo.
Cypaepaoaaceeeoyccooapoecceooaaxpo*eaepaaeacyax,
oaaeoaaecaceoycpaccopepaaxpoeyppaacoo
cyopooca Coe oo opoeca. o
paoecyeocyaeeccyycao,oaeceeeoyecpeeececooecyeceoc.
ppaccopeTpyaoepoca ea Eclipse Film Partner No 35 Llp v. HMRC
(No3)13opoecoaoooaoeocyopecaeceeceoaaceppoaooyxaepa,oopeaepeoa c aepao ea o pe
ocycxaocpapeeea
cooeccoc.35papaacoocyopoocaCoe ooopoeca.Cyao
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13
EclipseFilmPartnerNo35Llpv.HMRC(No3),FTT[2011]UKFTT
401(TC),TC01256//Tolley’sTaxCases2013/ed.byA.Dolton,K.Walton.
London,2013.
14
B&DFoulserv.HMRC,FTT[2011]UKFTT642(TC);[2012]SFTD
94,TC01484//Tolley’sTaxCases2013/ed.byA.Dolton,K.Walton.
London,2013.
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ooc a ocac peooe, oa
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oaoapeeopoecoaoooaoeo cy ceo e Tpya
epo ca o oe o. Te e eee, epeo aooae* apa co
aeapeccyaocpecoaco
c.apao,cypaaeae.Ta,oeeGreenoaksPharmacyLtdv.HMRC
201115.
'aeeooaoaoocoepa:
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o poyc cpoa oy*e o yaeo
pe.+oooTpyaepaepaeeaooae*apaccope.
15
GreenoaksPharmacyLtdv.HMRC2011,FTT[2011]UKFTT254
(TC),TC01118//Tolley’sTaxCases2013/ed.byA.Dolton,K.Walton.
London,2013.
67
oapaca
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—eopeyeeopoeypoyeoaaecpoeecyexcya;
— cop apaae ae p coe poe;
16
C.opo!ee:UnderstandingyourPAYECodingNotice.[epo pecypc] // Pe ocya: http://www.hmrc.gov.uk/
incometax/understand-p2.htm —Oa
ca opoeco
aoooaoeocy!(aao!pa%e:24.08.2014).
17
CategorisationoftaxcasesintheTaxChamberofFirst-TierTribunal.
[epopecypc]//Peocya:http://www.justice.gov.uk/
downloads/tribunals/tax/categorisation-practice-statement.pdf—Oa
ca Mcepca c Beo!pa (aa
o!pa%e:24.08.2014).
68
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C.opo!ee:TheTribunalProcedure(UpperTribunal)(Lands
Chamber)Rules2010.L.15.[epopecypc]//Peocya:
http://www.legislation.gov.uk/uksi/2010/2600/contents/made (aa
o!pa%e:24.08.2014).
19
TheTribunalProcedure(UpperTribunal)Rules2008.L.15.[epo pecypc] // Pe ocya: http://www.legislation.gov.uk/
uksi/2008/2698/contents/made(aao!pa%e:24.08.2014).
69
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20
SafeguardingVulnerableGroupsAct2006.C.47.[epo
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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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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74
IN MEMORIAM
. M. yo
o
(1927 — 2014)
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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
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B1954oy%.M.$yoopxo
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o cye o ooo epe oopa
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%.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
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
79

2009 РЕДАКЦИОННЫЙ СОВЕТ: ГЛАВНЫЙ РЕДАКТОР РЕДАКЦИЯ

Transcription

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