Suchergebnisse

The subject of the paper is temporal effect of abolition of the law establishing liability (especially liability for failure to submit calculation of social insurance fee).The main aim of the paper is to confirm or disprove the hypothesis that the application of the rule of liability after its repeal depends on whether the law has introduced a rule on a similar offense and what is its objective side. The author wants to apply this hypothesis to the Russian legislation concerning liability for failure to submit calculation of social insurance fee.The description of methodology. The author uses economic approach and the theory of rational choice as well as the dialectic and formal‐legal methodology. The author uses general scientific methods (analysis, synthesis, description) as well as particular academic legal methods (formal‐legal method, interpretation of legal acts.The main results and scope of their application. Temporal rules have universal general legal value, they must be applied to all types of legal liability. The repeal of the law establishing liability blocks generally the possibility of applying such law in the future. When the repeal of a law providing for liability for a specific offence is accompanied by the adoption of another law on liability, it does not entail the cancellation, but strengthening or mitigation of liability. If the repeal of the law establishing liability is intended to "transform" the legal (sectoral) nature of liability, it is permissible to apply the revoked law to persons who have committed the offence according to this law before its cancellation. The adoption of a law that mitigates liability requires its extension to those who have committed the relevant unlawful act before the new law is introduced. The legal rules abolishing one type of liability for a particular offence and establishing a more or less strict liability of another type should enter into force simultaneously, without any time gap. Otherwise the repeal of the law establishing liability would undoubtedly "nullify" the possibility of holding someone liable for the relevant offence that occurred prior to the repeal.According to pt. 1 of art. 119 of the Russian Tax Code failure to submit the calculation of social insurance fees constitutes an offense only if these contributions themselves were not paid in full in a timely manner. After the Federal law "On social insurance fees… " have been revoked since January, 1, 2017 the failure of the payer of social insurance fees to submit the calculation of accrued and paid insurance fees ceased to be considered by the legislator as an offense. Ergo since that date holding someone (who had already paid social insurance fee) to responsibility for non‐submitting the calculation shall be completely excluded. The results of research may be used as the basis of correction of temporal rules in any legal system to make enforcement more just.Conclusions. The author confirmed the hypothesis that the application of the rule of liability after its repeal depends on whether the law has introduced a rule on a similar offense and what is its objective side. After the cancellation of Federal law "On social insurance fees.", the article of the Russian Tax Code replaced this law does not provide for liability for failure to submit calculation, when payment of the social insurance fee was made on time. And persons who did so cannot take any legal responsibility. ; В статье с опорой на анализ правовых позиций Конституционного Суда Российской Федерации исследуется вопрос о возможности (допустимости) применения закона, устанавливающего публично-правовую ответственность, к лицам, совершившим предусмотренное им правонарушение, в ситуации, когда после совершения такого правонарушения соответствующий закон утрачивает силу. При этом особое внимание обращается на необходимость тщательного осмысления каждого случая изменения законодательного регулирования оснований и условий ответственности, поскольку именно от его объективности (полноценности) и зависит решение данного вопроса.

The subject of the research is the problems of constitutional law enforcement of administrative offences legislation, taking into account the prospects for its new codification.The purpose of the article is confirmation or confutation of the hypothesis that the effectiveness of the new Code of administrative offences depends on whether the legal positions of the Constitutional Court of the Russian Federation on the principles of administrative responsibility will be taken into account when drafting it.The authors use methods of complex analysis, synthesis, as well as formal-legal method of interpretation of Constitution, legislation on administrative offences and judicial decisions of Russian Constitutional Court.The main results and scope of their application. The administrative torts law in Russia is expected to pass through the total review up to the grounds of its codification in close future. The article presents initial positions of that changes within basic frames produced by Russian Constitutional Court. Its case-law has already invaded into many spheres and details in respective sphere of legal rules and also prescribed a lot for their future. This case-law yet is necessarily made within its inherent range for it is ever constrained procedurally by content of actions and cases to be settled. However Russian administrative torts law is destined for reformation in new code-making in view of constitutional case-law and in order to do better with neighbor spheres of legal responsibility. Disputable matters of administrative liability, the company's responsibility with psychical fiction on its fault (corporative thinking, wishing, desire, diligence), substantial and procedural equity etc. are described and discussed in the article as to the administrative law of torts on in its constitutional dimension.Conclusions. The Code of administrative offences of the Russian Federation does not fully meet the legal needs of society. Work on real improvement of this code will continue, therefore, legal science should be more strongly and persistently to implement in legislative practice constitutional ideas about improvement of codification and ensuring unity of legal space of the country. In particular, it is necessary to settle the debatable aspects of tort liability, the guilt of legal entities when it is addressed by fiction to the phenomena of the psyche (thinking, goals, will, caution), the constitutional and legal foundations of justice in the field of administrative penalties, procedural enforcement of rights and freedoms, etc. ; С учетом ожидаемого системного пересмотра законодательства об административных правонарушениях описывается исходная к этому обстановка, главным образом с правовых позиций Конституционного Суда Российской Федерации, которые изложены по предмету как небольшой свод правоположений с их юрисдикционными обоснованиями. Фиксируется, что эти позиции привели к заметным конституционно-правовым вмешательствам в административно-деликтное право и многое опреде-лили в нем на будущее в прескриптивных обращениях к законодательным властям. Исходя из ретроспективы и текущего состояния, предполагаются объем и структура предстоящей административно-деликтной кодификации, затрагиваются дискуссионные стороны деликтоспособности, вины юридических лиц, когда она обращена по фикции к явлениям психики (мышлению, целям, воле, осторожности), конституционно-правовые основы справедливости в области административных наказаний, процессуального обеспечения прав и свобод и другое по заявленной теме.