Suchergebnisse

The existing Russian legislative framework of national and regional spatial data infrastructures (SDIs) does not meet the objectives of their establishing. National strategy for standardization in the field of GIS and SDI must be based on adaptation or direct use of the ISO 19100 standards, OGC specifications and regulatory documents of the INSPIRE program. ; .

Статья посвящена нормам федеральных законов, содержащим предупреждение об ответственности за их нарушение, то есть «закладкам об ответственности». Отмечается странный дуализм этого феномена, влекущий, по мнению автора, к неизбежному отказу от него в законотворческой перспективе. С одной стороны, закладки об ответственности непригодны для прямой охраны общественных отношений, декларативны и служат «указателем» на нормы об ответственности. С другой стороны, закладки об ответственности нарушают исключительную компетенцию уголовного и административно-деликтного законодательства путём дублирования и программирования норм УК РФ и КоАП РФ, а также ограничения основания уголовной и административной ответственности, в том числе путём подмены норм. ; The article is devoted to provisions of federal laws, which contain the prevention about liability for violation of such federal laws, in other words «layings about responsibility». Strange dualism of such phenomenon, that according to opinion of author leads to unavoidable rejection of it in the lawmaking perspective, is mentioned. On the one hand layings about liability are not suitable for direct protect of social relations, are declarative, and are «indicator» to provisions about liability. On the other hand, layings about liability violate exclusive jurisdiction of criminal law and law of administrative offences by duplication and programming rules of Criminal Code of Russian Federation and Code of Russian Federation of administrative offences, and also by limitation of base of criminal responsibility and base of administrative responsibility including substitution of rules.

The subject of the paper is conclusion and execution of direct contracts between consumers and utilities providers.The main aim of the paper is to confirm or disprove the hypothesis that direct contracts between consumers and utilities providers are more convenient for utilities providers than for consumers.The methodology of the study includes general scientific methods (analysis, synthesis, comparison, generalization, description) as well as particular academic legal methods (formal-legal analysis of theoretical and regulatory sources, interpretation of legal acts, judicial and arbitration practice).The main results and scope of their application. The current procedure for the provision and payment of utilities is based on the concept of "performer of utilities", which are the management organizations, homeowners' associations, housing cooperatives. The performer of utilities enters into a contract with utilities provider. These utilities are acquired by the contractor at the border of its operational responsibility (on the border of an apartment building), then this resource is already provided as a utility service to final users – tenants and owners of premises in an apartment building. Consumers pay for utility services to the contractor of utilities, and he, in turn, transfers the received payments to the utilities provider (resource supplying organization). Such a scheme of contractual relations leads to problems, including the following: the performers do not enter into contracts with the utilities providers (resource-supplying organizations), thereby trying to exclude their responsibility for the quality of services; do not pay fully or partially for the supplied utility resource. In this regard, the legislation has been amended to allow direct contracts between consumers of public services and resource organizations and, accordingly, directly pay for utilities.Conclusions. Direct contracts between consumers and utilities providers are more convenient for utilities providers than for consumers in the scope of responsibility for the poor quality of utilities. ; Рассматривается закрепленная в жилищном законодательстве и подтвержденная правоприменительной практикой концепция «исполнителя коммунальных услуг», допускающая возможность осуществления прямых расчетов и заключения прямых договоров потребителей коммунальных услуг с ресурсоснабжающими организациями, анализируются проблемы, связанные с введением нового порядка заключения прямых договоров с ресурсоснабжающими организациями и региональным оператором по обращению с твердыми коммунальными отходами.

Раздел "Международное право" - рубрика "Вопросы теории" ; В статье рассматривается концепция непосредственного применения международных договоров. Автором анализируются понятия, используемые в сфере применения международных договоров в национальных правовых системах, а также критерии самоисполнимости (непосредственной применимости) норм международных договоров. В статье обосновывается тезис о том, что детализированность положений международных договоров не является определяющим фактором в установлении возможности их применения в национальной правовой системе. Утверждается, что диспозиция одной и той же нормы права может использоваться: а) как модель поведения; б) как критерий установления ответственности. Таким образом, признание нарушения несамоисполнимой нормы можно использовать в качестве основания для принятия необходимого имплементационного законодательства. По сравнению с трансформацией положений международных договоров в национальное законодательство их непосредственное применение как способ имплементации международных обязательств способствует большему проникновению международного права в правовую культуру и сознание общества. = The article focuses on the concept of direct application of treaties. The author analyzes notions which are used in the sphere of application of treaties in municipal legal systems as well as examines the criteria of self-executiveness (direct applicability) of treaties. The article argues that the degree of treaty rules detailing is not decisive in determining whether specific treaty rules may be directly applicable in a municipal legal system or not. It is stated that a disposition of the same rule may be applied: a) as a behavioral model; b) as a criterion for establishing one's responsibility. Thus, it is possible to use recognition of an infringement of a non-self-executing rule as a legal ground for adoption of the required implementing legislation. In comparison to transformation of treaty rules into municipal legislation, the direct application of treaties as a method of the implementation of international obligations encourages better international law penetration into the legal culture of the society.

УДК 347.9The article is devoted to analysis of tax harmonization in the area of direct taxation in the European Union. Questions of positive and negative integration, common market and tax harmonization are analyzed.The author mentions the following benchmarks of the European tax integration: these are tax harmonization in the area of direct taxation, prohibition of discrimination and of unfair competition, leading role of fundamental freedoms in field of European integration.The direct effect of EU law is brought into light. The international treaty is a special source of law of Member States and it used in cases which can't be regulated by national legislation or by acts of integration law.Directives and regulations as sources of EU secondary law are described in the article. Their special features are also brought into light.International EU agreements and acts of cooperation in the area of taxation are also brought into light. The special role of soft law is also mentioned in the article.The special role of the European Court of Justice in forming of EU tax law is emphasized.The conclusion of the article is in the statement of importance of taxation in the forming of internal market in integration community.The expected results are important both from theoretical and practical points of view and include:working out the legal framework of direct taxation and finding out actual problems of integration tax law mentioning modern trends of cross-border taxation;recommendations of improving of harmonization mechanisms in the EAEU and improving of the Russian Tax Code. ; УДК 347.9В статье представлен анализ налоговой гармонизации в сфере прямого налогообложения в Европейском Союзе. Автор выделяет несколько важных моментов, являющихся отправными точками европейской интеграции в сфере налогового права: налоговую гармонизацию в сфере прямых налогов, запрет дискриминации и ограничения конкуренции, а также ведущую роль основных свобод в деле европейской интеграции.В статье подчеркивается особая роль Европейского суда справедливости в формировании налогового права Европейского Союза.

In the article the basic directions of influence of quality of regional legislation on investment and business activity of subjects of small and average business. The problems of fostering activity of entrepreneurship in the moment, the most important are the economy of the country as a whole and within each individual region. Since small business is more mobile, requires less investment, so less payback period. Small and medium entrepreneurship -effective development of the economy. Due to the effectiveness of entrepreneurship in the economy a direct interest in their own benefit in the development - entering new markets, increased profitability, increase in volumes of production and sales to ensure a decent standard of living and their employees. Therefore, at the legislative level, measures are taken to create a comfortable environment for business development: we have formed and refined by the Institute of public support and development of small business, open training and business centers, consulting and leasing firms, business incubators, technology parks. For example, on the territory of Russia opened industrial parks, concentrating not only investments (including joint with foreign companies and jobs). A study conducted in the framework of this article, is based on the results of the analysis which was conducted both in the structure of the SFD, and in the structure of the types. ; В статье рассматриваются основные направления влияния качества регионального законодательства на инвестиционную и деловую активность субъектов малого и среднего бизнеса. Проблемы активизации дедовой активности предпринимательства в настоящий момент наиболее актуально стоят как перед экономикой страны в целом, так и в рамках отдельного взятого региона. Поскольку малый бизнес более мобильный, требует меньше вложений, а значит меньше срок окупаемости. Малое и среднее предпринимательства - эффективные направления развития экономики. Обусловливается эффективность предпринимательства для экономики его прямой заинтересованностью в собственной выгоде в развитии - выходе на новые рынки, повышении рентабельности, увеличении объемов производства и сбыта в целях обеспечения достойного уровня жизни своего и своих сотрудников. Поэтому на законодательном уровне предпринимаются меры по созданию комфортной среды для развития предпринимательства: уже сформирован и дорабатывается институт государственной поддержки и развития малого предпринимательства, открыты учебно-деловые центры, консультационные и лизинговые фирмы, бизнес-инкубаторы, технопарки. Например, на территории России открываются индустриальные парки, концентрирующие в себе не только инвестиции (в том числе совместные с иностранными компаниями, но и рабочие места).Исследование, проведенное в рамках данной статьи, базируется на результатах анализа, который проводился как в структуре ЮФО, так и в структуре видов деятельности малого и среднего бизнеса.

The legislative discreteness in the form of legal gaps and universality of ways to overcome it as an analogy of law are analyzed. It was found out that according to most modern scientists, gaps of the law and the use of analogy of law are natural and inevitable, so the courts must be improved only in the use of these methods in the resolution of cases. The author concludes that this position is mistaken, because the use of the analogy of law by its very nature inevitably creates violation of the uniformity of judicial practice. This violation is defined as one the forms of discreteness in this case – the law. It was concluded that it is necessary to fill the gaps in the law by creating a system of interaction between the judiciary and legislative bodies that can signal the presence of gaps at the time of their discovery when considering a judicial dispute. The need to use the analogy of law should be considered as the basis for lawmaking. In this case, if any of the gaps in law at the time of the consideration of its elimination has already been fixed by judicial practice, the rooted analogy of the law must be anchored in law through the introduction of the law in a direct reference to the analogous legal norms. It is also concluded that a more detailed legislation regulating the use of the analogy of law is necessary. ; Исследованы законодательная дискретность в форме правовой пробельности и универсальность таких способов ее преодоления как аналогия права и закона. Установлено, что, по мнению большинства современных ученых, пробелы в праве и применение аналогии права и закона являются естественным и неизбежным, поэтому судам необходимо лишь совершенствоваться в использовании указанных способов при разрешении судебных дел. Автор приходит к выводу, что данная позиция ошибочна, поскольку применение аналогии права и закона в силу своей природы неизбежно порождает нарушение единообразия судебной практики. Данное нарушение определяется как еще одна из форм дискретности, в данном случае – права. Сделан вывод о необходимости устранения пробелов в праве за счет создания системы взаимодействия между судебными и законодательными органами, способной сигнализировать о наличии пробелов в момент их обнаружения при рассмотрении судебного спора. Необходимость применения аналогии права или закона должна рассматриваться как основание для законотворчества. При этом в случае, если какой-либо из пробелов в праве на момент рассмотрения вопроса о его устранении уже устранен судебной практикой, укоренившаяся аналогия закона должна быть закреплена в законодательстве путем введения в закон прямой отсылки к аналоговым нормам. В статье также сделан вывод о необходимости более детальной законодательной регламентации правил использования аналогии права и закона.

The changes of environmental legislation of the Russian Federation will lead to a drastic increase of the ecological payments for environmental pollution in excess of technological standards. Significant excess in relative emissions of nitrogen oxides take place in burning solid fuel with liquid slag-tap removal. The purpose of this article was to develop technical solutions for low-cost reconstruction of the boilers to ensure efficient combustion of the fuel and technological standards of emissions of nitrogen oxides. As shown the use of straight-flow burners with compulsory optimization of the aerodynamics of the furnace and the organization of staged combustion of fuel will provide low nitrogen oxide emissions and efficient fuel combustion. Research on physical models has demonstrated the feasibility of increasing the angle of the pulverized coal burners down to 65-70o, and also achieved a more uniform distribution and increase the speed of the jets coming from upper and lower tertiary air vertical compartments of nozzles through the installation of the vertical extra sheets, which guide the flow in a space between jets. The results obtained allow the transfer of existing boilers with slag-tag removal to a solid with the installation of direct-flow burners and optimization of the aerodynamics of the furnace, which provides regulations for energy efficiency and ecological safety corresponding to the best, achieved technologies, and dramatically reduces environmental payments. The proposed technology in boiler BKZ-210-140F allowed reducing emissions of nitrogen oxides by more than 2 times when burning highly reactive Kuznetsk coal, as shown as an example.

Subject. The influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation is considered in the article.The purpose of the paper is to analyze influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation.Methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and methods of comparative law.Results, scope of application. The development of Russian tax legislation is influenced by acts of international organizations, primarily the Action Plan aimed at combating base erosion and profit shifting (BEPS).Trends of regulation of corporate taxation in relationships with participation of a foreign element are considered in the article. The main issues of realization of norms in the area of corporate direct taxation are brought into light, and namely, taxation of royalties, intra-group expenses, thin capitalization rules and transfer pricing. Tax agreements concluded by the Russian Federation do not contain special rules aimed at combating abuses (in contrast, for example, from European anti-avoidance rules).In recent years Russian tax law introduced institutions that had been established and applied in the tax law of foreign countries. These processes are moving forward and are characterized by frequent changes of legislation, which indicates that the concept of deoffshorization and implementation of the BEPS plan is not always elaborated at the stage of adoption of bills.Conclusions. The author comes to the conclusion that the most relevant and most controversial issues are taxation of payment of royalties, debt financing and intra-group expenses. The practice of applying the CFC rules is just starts forming. In addition, there is a tendency to increase the quality and quantity of information sources used by tax authorities to collect evidence, including the expansion of the practice of information exchange. ; Рассматриваются тенденции правового регулирования отношений в сфере корпоративного налогообложения с участием иностранного элемента. Выделены основные вопросы, связанные с реализацией норм, регулирующих налогообложение прибыли юридических лиц: налогообложение выплаты роялти, долгового финансирования и внутригрупповых расходов, применение правил тонкой (недостаточной) капитализации, трансфертное ценообразование. Делается вывод о росте роли решений судов, особенно высших судебных инстанций. Наиболее актуальными и вызывающими наибольшее число споров с налоговыми органами вопросами являются налогообложение выплаты роялти, долгового финансирования и внутригрупповых расходов.

The article discusses approaches to objective arbitrability of antitrust disputes in the European Union, other foreign states and the Republic of Belarus. Particular attention is paid to the landmark cases Mitsubishi v. Soler Chrysler-Plymouth, Eco Swiss China Time Ltd v Benetton International NV, CDC v. Akzo Nobel. Based on the results of the analysis made, the authors conclude that, in the absence of a direct prohibition on the consideration of antitrust disputes in the Belarusian legislation by arbitration and lack of law enforcement practice in this area, arising of such disputes and inclusion of arbitration clauses on their settlement in contracts largely depend on the level of the development of the market as well as on the position of arbitration courts. They do not exclude the possibility of revising the national legislation on arbitration so that it included direct provisions on arbitrability of antitrust disputes as it is made in Lithuania and Sweden, at the same time admitting that for a positive attitude to arbitrability of antitrust disputes in the Republic of Belarus the appearance of relevant jurisprudence in this sphere will be enough.

The article investigates the problem of improving the efficiency of civil service. The paper presents the result of sociological survey of citizens, living in the Rostov region in term of possible solutions to declared problem. It is shown that the priorities of such work according to population, is improvement of legislation on public service, professional development of officials and establishing a direct relationship between the magnitude of salaries of civil servants and the results of their personal performance.

The subject. The problems of realization of non-discrimination principle in tax law of inte-gration associations are considered in the article.The purpose. The aim of this paper is to analyze influence of internationalization of tax law on tax law enforcement in the area of direct taxation using discrimination tests.Methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and methods of comparative law.The main results and scope of their application. The problems of realization of non-discrimination principle in EU tax law are considered in the article. The area of direct taxation is considered precisely. Roles of OECD Model Double Taxation Convention on Income and Capital and of practice of the European Court of Justice are brought into light. The possibilities of applying the experience of the European Union in the law enforcement practice of the Eurasian Economic Union are considered.Conclusions. The author comes to the conclusion that in the legislation of the EAEU member states the main criterion of identifying tax discrimination is the criterion of tax residency. The novelty of the Russian legislation was the institute of tax residency of organizations, which is based on the "nationality" of the organization. We can speak about the formation of a legal regime for non-discrimination in the legal space of the EAEU. ; Рассматриваются проблемы реализации принципа запрета дискриминации в налого-вом праве Европейского Союза. Особое внимание уделено сфере прямого налогооб-ложения. Освещена роль Модельной конвенции ОЭСР в отношении налогов на до-ходы и капитал, а также практики Европейского суда справедливости в правовом ре-гулировании запрета дискриминации. Рассматриваются возможности применения опыта Европейского Союза в правоприменительной практике Евразийского экономи-ческого союза.

The subject of the article is the issues determining the level of legal regulation of instruments of direct municipal democracy.The purpose of the article is to analyze the judicial practice, especially of the Constitutional Court of the Russian Federation, related to the problems of differentiation of normative competence in the field of municipal democracy between the Federal, regional and municipal levels of government.The methodology of the study includes systematic approach, formal logical method, interpretation of judicial decisions of Russian Constitutional Court. The issues of determining the level of legal regulation of instruments of direct municipal democracy – elections, referendum, recall of an elected person, voting on changes in the boundaries of the municipality and the transformation of the municipality – are analyzed through the prism of judicial practice.The main results and scope of their application. The Constitutional Court of the Russian Federation has developed many common positions that can be applied in determining the parameters of rule-making on issues of direct democracy. The Constitutional Court of the Russian Federation confirms the broad competence of the constituent entities of the Russian Federation in the regulation of municipal elections. However, the expansion of the normative competence of the constituent entities of the Federation does not always lead to the democratization of the subject of municipal regulation. The federal and regional public authorities must take into account the interests of municipalities in carrying out the legal regulation of a constituent entities' matter, and leave them the possibility of legal regulation, including the implementation of direct democracy at the local level. The territorial foundations of local self-government, formation of municipal entities, on the one hand, and the administrative-territorial division of constituent entities of the Russian Federation on the other, have independent significance, its own legal content and belong to different spheres: the first belongs to joint conducting by Russia and its constituent entities, the second belongs to the exclusive jurisdiction of the constituent entities of the Russian Federation.Conclusions. The conclusions formulated by the Constitutional Court of the Russian Federation in relation to the distribution of legal regulation between the levels of power, the definition of the parameters of municipal rule-making on issues of direct democracy are summarized and commented. ; Сквозь призму позиций судов рассматриваются вопросы определения уровня правового регулирования инструментов непосредственной муниципальной демократии – выборов, референдума, отзыва выборного лица, голосования по вопросам изменения границ муниципального образования и преобразования муниципального образования. Обобщены и прокомментированы выводы, сформулированные Конституцион-ным Судом РФ в отношении распределения правового регулирования между уровнями власти, определения параметров муниципального нормотворчества по вопросам непосредственной демократии.

Рассмотрена зарубежная практика привлечения к уголовной ответственности лиц, совершивших преступные посягательства на персональные данные. Зарубежный опыт уголовно-правовой охраны персональных данных показывает, что введение уголовной ответственности за непосредственное нарушение законодательства о персональных данных является важным элементом предупреждения совершения преступлений в этой сфере, а также способствует эффективному исполнению законодательства о персональных данных. Рассмотрен опыт в данном вопросе России, Украины, Казахстана, Германии, Испании, Швеции, Швейцарии, Франции, Великобритании. Нормативно-правовая база в этих странах характеризуется конкретной регламентацией уголовной ответственности за посягательства на персональные данные. Отмечается наличие всех предпосылок и необходимости для надлежащей уголовно-правовой охраны персональных данных и дополнения Уголовного кодекса Республики Беларусь статьей, непосредственным объектом защиты которой станет установленный законодательством порядок оборота персональных данных. ; The article deals with the foreign practice of bringing to criminal responsibility for criminal attacks on personal data. Foreign experience in criminal law protection of personal data shows that the introduction of criminal liability for direct violation of the legislation on personal data is an important element in the prevention of crimes in this area, as well as contributes to the effective implementation of legislation on personal data. Experience of the Russian Federation, Ukraine, Kazakhstan, Germany, Spain, Sweden, Switzerland, France, Great Britain is considered. The legal and regulatory framework in these countries is characterized by specific regulation of criminal liability for infringement of personal data. The author notes the presence of all the prerequisites and the need to establish appropriate criminal law protection of personal data and the addition of the Criminal code of the Republic of Belarus article, the direct object of protection of which will be established by the legislation of the order of circulation of personal data.

Attracting foreign investment, a developing country sets several goals: to obtain financial resources, use advanced managerial experience, and introduce innovative technologies. Achieving these goals becomes the basis for the modernization of the national economy. The advantages of bilateral agreements include the fact that they are the most flexible instrument for regulating interstate investment agreements that can have a direct regulatory effect on the subjects of these relations, thus compensating for the lack of incompleteness and instability of national investment legislation.