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Legal thought: history and contemporarity
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4–17
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Slow development of legal regulation, compared to the social and economic development rate, hasbeen a factor having determined the emergence and spread of a new area in the research of legalinstitutions in terms of the economic aspect of law, which differs by radical approaches and nihilistattitude towards legal methodology of research accumulated for the centuries by scientific theoriesof different legal systems. The economic analysis of law comprehends mostly legal institutions as“economic rubbish” or technical instrument the efficiency and utility of which may be tested only byeconomic categories. However, no answers are provided on the causes of which only economy not lawshould be considered as a global system of evaluation of all social phenomena (a measure). The issuerequires sorting out if the economic analysis of law is a new research method or only ideology whichwill promote to show wishful results. The economic analysis has been developing in Anglo-Saxon law.Now, it is actively developing in lobbyism in continental European law via authoritative internationalfinancial organizations. Its influence was found in the reform of German law of obligations of 2002. Indispute resolution, courts rely not only on the current legislation but the approaches to the economic analysis of law. The challenges of our time require studying and assessing the efficiency of approachesof the economic analysis of law and their influence on the legal system and doctrine as well as the risksassociated with the ultimate reliance on economic analysis for legal regulation and academic research.Any negation of the method of evaluation and regulation requires scrutiny in to the area of activity. Nogrounds are found to consider the approaches of economic analysis of law a substitute for the methodologyof civil research or a vector in legislative process. However, this is not an obstacle to apply itstools in assessing the regulating influence of normative legal acts. |
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18–29
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The article is devoted to the study of the formal legal method as a separate element of legal methodologyin general and the methodology of comparative studies in particular. Based on the study of doctrinaland practical positions, regarding the content and scope of the formal legal method, it is proposedto combine all existing positions in three approaches: normative, sociological and compromise one.The normative approach comes from the fact that the formal legal approach is the basis for legalmethodology and is its main and most objective guideline. The sociological approach assigns a minorrole to the formal legal method, and considers it biased, if applied to the study of social legal reality.The compromise approach considers the formal legal method important as being one of the main, butimplies the need for methodological pluralism in legal studies. The approach denotes the practical valueof the method. The compromise approach revealed the following characteristics of formal legal methodas universal, composite, based on the relevant legal system, aimed at the study of legal structure andabsolutized legal structures using rules and means of formal logic, as well as the features of ideologicaland legal units. Taking into account the basic characteristics of formal legal method, it is suggested toinclude a system of approaches, principles and techniques of knowledge used in the study of variouscharacteristics of legal categories according to their place in the structure of legal reality, the functionsthey perform, as well as their interaction with other legal phenomena and processes in the conditionswhich maximally exclude the impact caused on research of other factors. The paper argues that theformal legal approach is part of the central core of methodology for comparative legal studies as element of the methodology of general theory of law. The author differentiated the peculiarities of theusage of formal legal method when comparing various state legal phenomena. |
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30–47
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The article reflects the topicality of the research and the history of the problem of origin and existenceof violence in human society and its consequences as violence is considered to be one of the mostacute ills in the world and remains one of the most dangerous phenomena against society, the scopeof which cannot be measured or evaluated. Hence, the paper justifies the necessity to study the ideasof the Russian philosopher Ivan Ilyin’ on this issue and examines his works on the causes and origin ofthe concept of violence, the balance between law and force and other forms of forced exposure: forcing,coercion, suppression and compulsion, and their delimitation; and refuting the position of Lev Tolstoyand his proponents on nonresistance to evil by force. Unfortunately, the academic legacy of Ilyin,whose ideas on the issues remain relevant in modern Russia, are frequently neglected in the works ofcriminal science researchers. The paper presents philosopher’s opinions in particular competition andinward impulses, which is in line with the current criminal law theory. The article concludes that Ilyinexpressed his view, not coinciding with the views of other scientists, as he separated physical coercion,violence and evil, believing that any human exposure causing harm is evil violence. However, if it is notillegal, it is not violence and it is necessary to refer it to other forms of forced exposure. Besides, thearticle presents Ilyin’s criticism of the non-resistance theory, victory of the good over the evil. The limitsof the paper do not enable to cover all Ilyin’s philosophical views but the authors hope that after consideringconstructive criticism and recommendations they will return to the plentiful source of knowledge,and ideas represented by the legacy of the Russian lawyer and philosopher. |
Russian law: conditions, perspectives, commentaries
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48–67
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As a result of the reform of the Russian Civil Code the rules on the invalidity of transactions were significantlychanged. The new legal regulation does not fully reflect the ideas that were put forward in thedevelopment of the Concept of development of civil law. The article analyzes the main changes in thelegal regulation of the invalidity of transactions and gives assessment of the results of the Civil Codereform. It concludes about inconsistency and incompleteness of the new rules, which, on the one hand, bring together legal regimes of null and voidable transactions, and on the other retain their legal differentiation.Preserving division of invalid transactions into the null and voidable at unifying their legal regimescreates additional problems of their qualification and involves the expansion of opportunities forinvalidation of transactions that are not consistent with the purposes of reform. The new common ruleson invalidity of transactions contain a huge negative potential, the use of which by dishonest personscould undermine the stability of civil turnover even more than it was in the pre-reform period. In particular,the number of kinds of null transactions increased; too broadly interpreted concept of transactionswhich violate the public interest; the requirement to invalidate voidable transactions may declare anyparty to the transaction in connection with violation of any legal requirements, etc. The article proposesto refuse legal division of invalid transactions into the null and voidable. It is proposed to establish asingle legal regime for all invalid transactions (null, voidable, failed ones), based on the presumption ofthe validity of any of the transaction resulting from the presumption of good faith and reasonablenessof any actions of the participants of civil turnover. The presumption of the validity of any transaction canbe rebutted only by a court. The legal regime of contesting transactions should be differentiated notby type of invalidity, but in accordance with the particular composition of certain invalid transactions. |
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68–79
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The aim of the article is to define the terms investment fund and investment legal entity. To obtainthis aim, the research studies inter alia the definition of the term investment fund provided by Russianfederal legislation; the legal nature of legal relations between investors and management companiesof investment funds, the legal relations between investors and investment funds; the legal relationsbetween private pension funds and persons, who pay pension contributions to private pension fundsor to whom private pensions funds are obliged to pay pension amounts. The paper studied the views ofRussian researchers, Russian legislation and normative acts. On the basis of the sources and researchliterature the author makes the following conclusions: the definition of the term investment fund providedby Russian federal legislation is incomplete; investors have no right in property on assets, which arepart of investment fund; it is incorrect to characterize the relations between investors and managementcompany of investment fund as trust relations; it is incorrect to characterize the contract, according towhich the management company of investment fund manage investment fund, as a trust contract. Theauthor proposes the following: to amend the provisions of law according to which relations betweenmanagement company of investment fund and investor are trust relations; to amend the provisions oflaw according to which investors of investment fund have the right in property on assets, which are thepart of investment fund; to amend the definition of the term investment fund; to elaborate definition of theterm investment legal entity. Besides, the author notes that the opinion expressed in the article is hispersonal opinion and should not be considered as the opinion of the Russian Federation Central Bank. |
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80–89
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Article analyzes the problem of correlation of legal regulation of biometric and sensitive categories ofpersonal data. The author proposes a number of distinctive criteria, enabling to distinct between thecategories. The paper also presents the problem of possibility of processing biometric personal datawhich was made publicly available by data subject. The author analyzes Russian and foreign legaldoctrine, statutory acts, Russian decrees of the court in the field of legal regulation of special and biometriccategories of personal data. A comparison is made between the list of information contained in specialand biometric category of personal data and the possibility of processing such data without data subject’sknowledge. The analysis shows that although there are many approaches in legal doctrine and legislationof foreign countries of regulation of biometric personal data, introduction to the Russian legislation specialregulation of this type of personal data is expedient. The main distinction between biometric and specialcategory of personal data, in addition to various preconditions of their introduction to the legislation —prohibition of discrimination and restriction of identification of data subject, it is also a list of cases, whendata controller is able to process personal data without subject’s consent. Inadmissibility of the processingof biometric personal data which were made publicly available provides the possibility to protect informationwhich spread couldn’t be exercised in appropriate way. Introduction of subjective (goal) approach of biometricpersonal data processing provides possibility to make more appropriate distinction between different typesof personal data. Information about person would be treated as biometric personal data if it is used by thedata controller for the identification of person. Application of such approach nowadays allows to takeinto consideration interests of subject and controller of personal data. |
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90–101
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The doctrine of liability is still not quite elaborated in the Russian science of labour law. Besides, itsconceptual model is missing under the Russian Federation labour law. The author attempts to bridgethe lacuna in legal science. Methodologically, the paper is based on legal theory as a fundamentalregulator of social relations and the doctrinal conception of the institute of liability in Russian labour law.The paper proposes the first in the science of labour law critical evaluation of theoretical approachesreducing the liability category under labour law to disciplinary and material and excepting otherliabilities, such as indemnity for harm caused to life and health due to performing labour duties, redressfor the non-pecuniary damage. Scattered norms on liability are indicative of labour legislation especiallyfor Russian Federation Labour Code. The structure of the latter is inconsistent. To systematize thelabour legislation and improve the efficiency of its application, it deems relevant to incorporate all thenorms on liability of the Labour code into the section under the title Liability under Labour Legislation orLiability of Employees and Employers, which would promote to integrity and consistency the RF LabourCode and the entire system of Russian labour legislation either as the section requires upgradedcontent. The section may need the additional chapters and norms on disciplinary liability of employees,material liability of the parties to labour agreement, indemnifying for harm caused to life and healthdue to performing labour duties, redress (compensation) for the non-pecuniary damage. Due to this,the federal legislators should consider the issue on specifying in Articles 1 and 2 of the Code coveringobjectives and principles of labour legislation on the Liability on Labour Legislation (instead of thenorms on material liability of employers and employees in the area of labour: indemnification for harmcaused to life and health due to performing labour duties). Hence, the whole legal doctrines (bothSoviet and modern Russian one) on liability under labour law require evident revision. |
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102–115
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Nepotism is a form of corruption in which individual personal interests based on kinship (property)are opposed to the public, the state and other interests through the abuse of official position. Thenegative influence of family relations on the objectivity and impartiality of job duties, and the quality ofperformance, as well as conflicts of interest and the availability of their settlement with the participationof employees are the reasons contributing to the need for legal regulation of counteraction to nepotismin the employment relationship. This legal institution had a long history of its existence. However, withthe introduction of the 2002 Labour Code of the Russian Federation it was eliminated from the area oflegal regulation. Meanwhile, nepotism continued its development in the relations connected with therendering of state and municipal services, and it has caused necessity and legal basis to meet urgentneeds arising in the recovery of the updated institute of counter-nepotism in labour relations. Therelevance of this legal institution is on the one hand due to the omnipresence of corruption offenses, inconnection with which all spheres of social relations, including labour relations, are prone to corruption,and require appropriate measures for its prevention and combating. On the other hand, it is in theframework of labour relations there are fertile soil for the emergence and development of nepotismas a form of corruption. However, the current legal regulation of counter-nepotism institute in sphereof labour relations seems fragmented, contradictory and contained conflict of laws, which createscauses for the existence of preconditions for rejecting its application in practice. These circumstanceshave a negative impact not only on the effectiveness of countering nepotism in labour relations, butalso in the overall quality and effectiveness of the work done to combat corruption as a whole. The research enables to come to a conclusion about the imperfection of the legislation in this sphere ofsocial relations and the need for its improvement. |
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116–129
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The article presents in-depth study of the legislative logic and trends that have recently developed inRussian law in regard to foreign workers and teleworkers, both as separate categories and when thesetwo characteristics meet in one person. The study gives a short introduction into the history of thephenomenon and formation of the terminology in this field and outlines recent amendments to the LaborCode of the Russian Federation in regard to these categories of employees, pointing out the deficienciesof new provisions and approaches and describing the legal consequences they entail. It is demonstratedthat several important issues were omitted (or forgotten) in the process of drafting and that the previousrigid approach still persists in the Code. The study then addresses the omitted aspects of current teleworkregulation in Russia and suggests amending the Code with particular provisions introducing the principlesof localization of the place of work and procedures for remote employment of foreign citizens and statelesspersons, as well as provisions that would help teleworkers actively participate in collective labor relationsand fully enjoy those trade union rights that they have been formally given. In the authors’ opinion, the mainproblem with the current telework legislation is discrepancies and lacunae in the legal definitions of the coreconcepts in this field. These deficiencies may be attributed to the relatively recent appearance of teleworkin the Russian labor market. Consequently, the legislature has not yet acquired the experience to see allthe significant aspects of this mode of work and regulate it adequately. At the same time, article regardsthe current situation positively enough to hope that the suggestions, ideas and approaches that they haveconsidered in this paper will be used in the development of the Russian legislation in the field. |
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130–141
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The key role in ensuring the national security is given to police forces are responsible to accomplisha wide range of tasks. However, the growth of workload under conditions of complicated criminalenvironment generates challenges in the work of Russian police, which stipulates the necessity of theirstructural and functional enhancement. A group of experts from Internal Affairs Ministry has developedproposals for further reforming police agencies aiming to make the Russian Police Force a nationalinstitution supported by the community and is able to appropriately react to the threats and challengesof the 21st century. This process requires time and coordinated efforts not only from the Ministry, butalso from other state and public institutions. A special role in solving this problem is given to the effortsof the national research community mainly the academics majoring in Administrative Law, as far as theirtheoretical findings are grounded on quality values and efficiency of structural and legal framework ofcontemporary model of the national police. The essential problems of place and role definition of thepolice in the framework of a modern state are presented in this article through the investigation intothe process of their foundation and development; some aspects of their structural model as well aslegal provisions are also taken into consideration. A thorough examination of these problems within thenation-wide reform of public administration as well as the further renovation of the national police forcesin the Russia are especially relevant. The comprehensive analysis of the main stages of the problemmentioned was held; the historical period grading in the development of Russian police has beenrepresented as a vital concern for the theory and practices of the modern police in Russia. The authoralso brings his vision of the Police Law role within the national science of the Administrative Law. Asummary on the necessity for further research in the area of administrative and legal status of the policethat can be resulted in increased efficiency of the national security of this state has been presented. |
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142–154
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The paper studies the abusive treatment with minors as a moral element of the crime under Article156 of the Russian Criminal Code, relevant doctrinal positions and jurisprudence. The problem ofdelimitation of this crime from the administrative offense of improper performance of obligations forthe maintenance, upbringing, training, protection of the rights and interests of minors is analyzed (Part1, Article 5.35 of the Code of the Russian Federation on Administrative Offenses). It is considered thecorrelation between poor living standards and child abuse. It is noted that the existence of objectivereasons that do not allow improving living conditions and meet the needs of the child excludes the guiltof parents or other persons. It is studied doctrinal positions concerning the certainty of the criminallaw and the possibility of its application in disputable situation for the purposes of Article 156 of theRussian Criminal Code. The problem of corporal punishment in connection with the internationalobligations assumed by Russia is considered. The experience of the USA on this problem is analyzed.It is formulated recommendations on the criminal law assessment of the use of physical force againsta child to keep him from causing harm to himself or other persons or for the purpose of punishment.The question of the low significance of an act is studied. It is emphasized that moderate corporalpunishment does not constitute the crime under Article 156 of the Russian Criminal Code. In conclusion,it is proposed the scheme for the analysis of an act containing the elements of the offense under Article156 of the Russian Criminal Code. This scheme indicates the need to take into account, in particular,the intensiveness of an act and its consequences for the child’s physical and mental health or thethreat of their occurrence, which are causally related to the guilty behavior. It is emphasized that the intensiveness can be expressed both quantitatively (systematic deprivation of food or supervision), andqualitatively (a deep cut for the purpose of punishment). It is necessary to make right argument in thecourt decision, even in the case of plea deal. |
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155–172
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The paper examines the issues of the increase in the efficiency of methodologies of investigation ofcrimes, separate kinds and groups. Having generalized the points of view of criminal law experts, theauthor aims to prove that developed within the framework of criminalistics methodology, as division ofcriminalistics scientific positions and practical recommendations, while does not have all necessary forthe real application to protect rights and legal interests of victims from crimes, and personality, fromillegal prosecution, conviction, limitation of her rights and freedoms. It is considered that research positionsand practical recommendations must contain typical arguments for the acceptance of intermediateand final decisions on criminal cases, by submitting constantly executable complex of criminalisticsalgorithms and programs, from that optimal technology of pre-trial and judicial production will be formedin one or another criminal case. With their help, the development of the universal criminalistics recommendationsof new generation, specially intended for a management by inquisitional situations arisingat the investigation of crimes, must come true. They are suggested to be the object of permanentinterest of investigators, public prosecutors, lawyers, judges and obligatory constituent of set of professionalcompetences of lawyer. Along with individual features, their professional activity carries generalpersonal touches. Doing their work, they perform the same tasks practically, accomplish the sameactions, having, as a rule, complex character, and certain likeness. Consequently, based on study ofconformities to law of their practical activity and generalization of advanced experience, it is possible todistinguish the optimal sequence of executions of these subjects in typical inquisitional situations, withthat to expound it for the further use as criminalistics algorithms and programs of investigation. |
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173–185
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The arbitration of disputes arising between the parties by the international commercial arbitration courtsis one of the most effective methods of conflict resolution in foreign economic transactions. Significantadvantages of arbitration, including the International Commercial Arbitration, are based on thedeveloped foreign legislation whose implementation in the Russian legal system in the ongoing judicialreform is analyzed by the author through the study of the principles of International CommercialArbitration, such as the principle of promptness, principle of neutrality and internationalism, principleof justice economy, principle of parity of interests and business relations, principle of freedom of expressionwhen choosing the law applicable, principle of confidentiality, principle of professionalism anddisinterestedness of the referee. It was analyzes the main novella of the Federal Law of December 29,2015 No. 382-FZ «On Arbitration (Arbitral Proceedings) in the Russian Federation” and their influenceupon legal doctrine and further practices, including the establishment of the presumption of validity ofan arbitration agreement, the description of new methods of concluding an arbitration agreement, theintroduction of a licensing procedure for the establishment of the permanent arbitral institutions alongwith the establishment of mandatory requirements to them, as well as the strict requirements for thearbitrators’ education and experience. The new law has introduced a clear framework of the arbitrabilityof corporate disputes, which will help to decide on whether it is possible to transfer a particulardispute to arbitration. The author draws the conclusion on the expediency of legislative consolidationof possible including arbitration clauses into the articles of incorporation, which is consistent with NewYork Convention of 1958 “On Recognition and Enforcement of Foreign Arbitral Awards”, as well as ofthe changing the law on the application by International Commercial Arbitration of injunctive remediesand the need for introducing the institution of Emergency Arbitrator. The author notes that the FederalLaw No 382-FZ is not without shortcomings, as some of the legal developments are characterized byhalfway policy, that allows argue the need for its improvement. |
Law in the modern world
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186–199
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The point of view that “practice” is one of the main elements of customary international law is the mostwidespread in the doctrine of international law, activities of states and other subjects of internationallaw. However, there is no consensus on the characterization of customary practices, as well asmandatory requirements to it, giving such practice a special quality. Not any practice in the relationsbetween subjects of international law can become a prototype of the customary rule of international law.The article presents the peculiarities of customary practice and constituting the contest of the practicerelationships between subjects of international law, its types and forms, as well as types of activities of statebodies forming the basis of the practice. The authors detail on the requirements for the customary practicewithout which the custom cannot be formed. The article also clarifies the list of such requirements andproposes to include them: commonality; uniformity and certainty; sustainability (stability) and permanence(continuity); compliance with laws of social development, needs of the development of interstate relations,common interests of states. These requirements, according to the authors, are systemic, interrelated,inseparable and constitute a coherent whole. The progressiveness of practice is proposed to be referredto its important requirements, which are optional. According to the author’s position the duration in timeshouldn’t be attributed to a number of requirements to the customary practice, it is only its characteristic.The author analyses the concept of “instant custom” and the possibility of its application. A customary rule,corresponding to practices in any new area of interstate relations is formed in a short period of time. Thecompletion of the formation of customary practice is characterized by the presence of its certainty, stabilityat a particular stage of development of the society. However, a long-term sustainable practice is the bestproof of the existence of customary practice. The article pays attention to the formation of local customarypractice. It is concluded that the general practice, as a rule, passes the stage of practice of two states ora group of states. In the future, such limited practice can expand because of its positivity and conformitywith the vital interests of States. |
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200–222
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The paper considers the issues of recognizing and enforcing foreign judgments at national and regionallevels of legal regulation. The aim of the research is to study certain aspects of recognizing andenforcing foreign judgments including categories of foreign judgments which are subject to recognitionand enforcement, procedure of recognition and enforcement, grounds for the refusal of recognition andenforcement. It is scrutinized national legislation represented by the Arbitration Procedure Code of theRussian Federation of 2002 and the Civil Procedure Code of the Kyrgyz Republic of 2017; internationaltreaties of regional character (e.g. Minsk convention on legal assistance and legal relations in civil,matrimonial and criminal matters of 1993; Lugano Convention on jurisdiction and the recognition andenforcement of judgments in civil and commercial matters of 2007) and legal documents of internationalorganizations (e.g. EU Regulation № 1215/2012 on jurisdiction and the recognition and enforcementof judgments in civil and commercial matters of 2012. Applying the comparative research method, theauthors came to the conclusion that foreign judgments subject to recognition and enforcement arestrictly defined in national legislation than in certain international treaties of regional character and EUregulations. The procedure of recognition and enforcement of foreign judgments has been evolvingfrom exequatur issued by court addressed (in national legislation and certain international treatiesof regional character) to its abolishing in certain international treaties of regional character and ECregulations. The grounds for the refusal of recognition and enforcement are strictly limited and includeundue service of documents instituting the proceedings on the defendant not enabling the personto arrange defence; the judgment is irreconcilable with a judgment given between the same parties,on the same subject matter rendered by the court in the state addressed or in another country; if therecognition and enforcement are manifestly contrary to public order in the state addressed. |
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223–236
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In the paper the issue of interrelation between the WTO and EAEU legal regimes is divided into threesub issues, i.e. the WTO legal regime and EAEU legal regime in the system of international law; thenorms of the EAEU law in the WTO legal regime; the norms of the WTO agreements in the legal regimeof the EAEU. The WTO and EAEU legal regimes are part of the international law; they are part ofautonomous rule complex which governs international trade relations in the framework of multilateraltrade system. The WTO and EAEU legal regimes are not isolated from the system of international lawand should be interpreted and applied on the basis of the principle of harmonization aimed at systematicintegration. The provisions of the Treaty on the EAEU do not represent “development of or addition”to the WTO agreements. Therefore, the Treaty on the EAEU and WTO agreements are not “treatiesrelating to the same subject matter” in the context of Article 30 of the Vienna Convention on the Law ofTreaties of 1969 (VCLT). RTAs are not “agreements to modify” WTO multilateral agreements betweencertain of the parties in the context of Article 41 of the VCLT. In case of the contradiction between thenorm of WTO agreement and the norm of the Treaty on EAEU the norm of the WTO agreement shouldbe applied. The norms of the RTAs are authorized legal exceptions from GATT and GATS. Furthermorethe norms of the RTA are not considered by the WTO Dispute Settlement Body as rules of law ratherthey are considered as measures applied by the member-states of such agreements. This conclusionalso works for the norms of the EAEU law. Moreover, all the conducts of the EAEU are attributable toevery EAEU member-state, including Russia. The tribunals of the RTAs, including EAEU Court do nothave jurisdiction to settle disputes under the WTO covered agreements. However, the EAEU Court isauthorized to take into account WTO agreements interpreting the norms of EAEU law. |
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237–252
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The current discrepancy between the practice of administering customs payments, requirements forthe administration, the need to enhance fiscal effectiveness of customs authorities, the introductionof new ways to impact income of customs payments have determined the relevance of the research.A number of facts confirm the timeliness and significance of this study. Formation of EAEU on January 1,2015 brought the international economic integration to the next stage associated with the unificationof tax legislation. Second, the states were not members of the Customs Union within the EurasianEconomic Community joined this economic union (hence the customs union), meaning that they willhave to make “the leap”, including the leap towards the legal regulation. Another aspect supporting therelevance of the research is that EAEU, as integrative unification, has single legal space concerningall the customs regulation. The vectors of its development are multidirectional depending on the type of payment, for example, customs and tariff regulation have to be solved at the supranational level, taxreturn requires unifying and harmonizing national legislation standards. All these points influence themechanism of administration and have to be considered for improving its effectiveness. There is a lotof problems in this area mostly have systemic character: decreased customs cost of goods and theirunreliable declaration; low efficiency in the system of obtaining information on foreign trade prices;low efficiency of customs control; insufficient level of interaction of customs and tax authorities; lackof system approach to the analysis of information about the participants of foreign economic activity,improving system of determining and control of customs cost as tax base for calculation of payments.The paper collates the administration of customs payments and customs and tax administration. Thesystems of governing bodies; complex of the norms and rules regulating an order of levy of customspayments; the information environment of performing management-information exchange of tax andcustoms authorities are considered. This mechanism is provided by multilevel legal base incorporatingrelevant norms of EAEU member international duties, Customs Code of the Customs Union and otheracts of the customs legislation of EAEU, and customs legislation of EAEU states. The results can beused for improving mechanism of customs payments administration. They may be applicable not onlyin Russia, but in all EAEU states where most experts speak Russian and there is still no scholar basisfor the solution of the issue mentioned too. |
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