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
PEOPM PABO
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In memoriam
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AbouttheAuthors.Abstracts ............................ 76
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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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2010.№50.C.6615.
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15
Hapep,cooecc.2
ca eepaoaoeocyo202012oa№1470«Oepecae
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16
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18
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peapaaoaoocpaoa.
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20
aaxcacapaa.13.02.2001.№40-41(23388-23389).
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o ce yoooee ocyapco cye ax
paoooe(c.168,168-6oecaPoacpax
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22
Beooc apaea Pecy aaxca. 1997.
№15-16.C.211.
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23
C.opoee:B+eapycoe'acopce,ypo'
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«Hc-Pe»(aaopae:28.08.2014).
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.
2.eo E.. paoa ppoa cpaxox
oco ocyapcee eee coaeo//BecCapaocoocyapceoaaepaa,№4(80),2011,cp.183-187.
3. exB.C.,B
.B.Haoooepao
Pocc.M.,2004.
4. BacaE..Cceacaxcopoo
aooaecyPoccco"eepa:Aopeepaccepaacocaeyeoceea.
p.ay.Eaepyp,2008.
5. Baca E.. "cae cop: oe,
pecepa,//Haoaooooee.2007.№7.
6. BooB.B.Bopoccoooeaoox
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
ocyapceyepce.–Bopoe:
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CC«ocyac».
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apacopa(apepeaaapee
opya*e ppoo cpe)» // paoe p-
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13.apoB.M.apaopaeeaooopae//HaoooepaopeexocyoooCyaPoccco"eepa2010oa.
M.,2012.
14.apoB.M.aaaapeeppoocpe:pyce[epopecypc]
//«'ao»,2013,№11.+ocyCC:«ocya
c».
15.opA.H.Haoooepaoapyex
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16. ooa .B. ocyoo-paoe
poe ycaoe a copo Poccco"eepa//Hao(ypa).2011.№4.
17.eeoaT.A.$epeeeceoa
oeooayacooopaa//"acooepao.2011.№5.
18.Mp .M."acooeyy*eePocc:
cpey,y,cceepc.M.,2011.
19. Myyoa C.C. opocy o eoxooc
ceayxoceyeoopoeccaacoopae:apepeapacaeo//paoopaoae.2013.№1.
20.MyyoaC.C.popaocaoooccePoccpoeaapacaeo//Hao.2012.№6.
21.oaCoecaoe/ope.
A.M.poxopoa11.M.,1973.
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2013.
23.Poa!eo.B.paoappoaapacaxaee.+ccepaacocaeyeo
ceea.p.ay.M.,2013.
24. Poa!eo .B. oe apacaoo
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25. Ce"o A.B. «$ocyapce, eccceeco*a…»
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26.#pB.E.=pecoeoo*ecex ooex, peypyex y pao
// pao. Fypa Bce o oo. 2008.
№2.
27.aM.C.Haoaocepe//«Haooe»(ypa),2012,№5.
28. yeA.O.Mecoapacaxaeeacoocceeocyapca//Cop
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oepe«Ayaepoepaooopeypoaacoo-pexooeycoxpca:paapaopeeyee
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63
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29.Bocaooeoecoaoeoeceee–cpao?//«Haooe»(ypa),
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30. Haooe cop: o eop pae //
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32. O ccee apacax aee //
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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
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4
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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
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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
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8
Tribunals,CourtsandEnforcementAct2007.C.15.[epo
15/section/14(aao!pa%e:24.08.2014).
9
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ofthetaxtribunal//BritishTaxReview.2009.P.250-262.
65
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HMRC’sreviewsandappeals—2012-2013.[epopecypc] // Pe ocya: https://www.gov.uk/government/uploads/
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66
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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).
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13
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London,2013.
14
B&DFoulserv.HMRC,FTT[2011]UKFTT642(TC);[2012]SFTD
94,TC01484//Tolley’sTaxCases2013/ed.byA.Dolton,K.Walton.
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15
GreenoaksPharmacyLtdv.HMRC2011,FTT[2011]UKFTT254
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London,2013.
67
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C.opo!ee:UnderstandingyourPAYECodingNotice.[epo pecypc] // Pe ocya: http://www.hmrc.gov.uk/
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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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19
TheTribunalProcedure(UpperTribunal)Rules2008.L.15.[epo pecypc] // Pe ocya: http://www.legislation.gov.uk/
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69
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70
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71
oapaca
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paBeopa.
72
opaec
cco
1. BarkerJ.,GethingH.,PatersonS.Transformation
ofthetaxtribunal//BritishTaxReview.2009.
2.Tiley J., Loutzenhiser G. Revenue Law. Oxford,
2012.
3. Tolley’sIncomeTax2012-13/ed.byD.Smailes,
R.Benneyworth.London,2013.
ÍÀÓ×ÍÀß ÆÈÇÍÜ
A. H. OPH*
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73
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74
IN MEMORIAM
. M. yo
o
(1927 — 2014)
Hecao%eoaMoceea$yooa.
poeccop,ooppecxay,acyepcPoccco"eepa,aay
copy
cya+aeoBocoaPAH,%.M.$yoo xopoo ece aaeeco
pe a o ey*x pocccx aeeo,
ocoaeaooayooapaeoyeoo-pecxaceooepa
a.
Oo 1950 oy pec aye
cyaeeopoMcepcaee
opoCCCP,%.M.$yooocyacpaypyooecyacopea*aacyccepaaey«CyeaopaaHP».
B1954oy%.M.$yoopxo
cyocyapcapaaAHCCCP.'a18epao
o cye o ooo epe oopa
oocyapcexopaaxacoHapooPecy ec ayx cae. B 1960-x oax
%.M.$yoo,epepa*aaeeecxcceoa,aacpoeaocyapceoo(ocyooo)paaDopyxaacxocyapc.
B1965–1970oax—oeMococooocyapceoocyaeyapoxooe.
B1971oyopeyaayceoa*oopco ccepa a ey «o ocyapceoocpoHP»eyapcyeay a
ceeoopapecxay.
B1974oy%.M.$yoopxo
cy+aeoBocoa,oopopopaoaooceeo.
'aopeopyooco%.M.$yooapeocpeceoeoyacoooepoopa,oc* xpayoecocceea:«aoce«yypo
peo»(oecaccea,ypoecoeooee)»,«CopeeoepaoHP»,«$ocyapcecpoHP»,«acaHapoaPecya.ocyaooaeea»,«oecacceaacoHapooPecy
(cpyypaocoxcyoac)»,«paoe
aceoepaHP(ooaayo-execpopecc)»,«aeyapooepao»,«oecacceaTaa»,«aypa-
eca»,«oecacceapaoa
poeccepeop»p.
%eo Mocee o opaaopoaopocpaoo-aaecoceppop«CopeeTaa»;oacoyoaceeooa
cya+aeoBocoa
«acaHapoaPecya:oa,ooa,yypa»,ypae«poe+aeoBocoa».
Baececoaopapyaceoooe yepcecx yeo o py c:
«
cop ocyapca paa apyex cpa»,
«ocyooepaoapyexcpa»,«Acpaoepaoapyexcpa»p.
%.M.$yooeeoooacacyeaopeocpeeapyexcooo.Eoayepyepeeeaoe
ocpaeaae,C#A,Beopa,oepyxcpaax.
Mooc%.M.$yoooaaoca oox ayx apo. oooe
e o eco aao ay. B 1980 oy ey
opcoeoy oeaepoeccopa.
Mooeaya,eaoecaopaaopcaeeoc%.M.$yooaaoeea co paece apaa,
paoapeyaAHCCCPPAH.B1986oy
oapa opeo«'ao a»,a1997
oy yocoe a 'acyeoo ee ay
Poccco"eepa.
C2006oa,coeacoa
cyayo-paox cceoa %eo Mocee
aa copya c cyo aece ea
oocoeayacaayo-cceoaecxpoeo
.
oooea
epao
:«paecoapyexcpaax»(M.:«Oc-89»,2007)«Mcepcaeoca»(M.:«Hopa»,2007).Caoayapoeaocyoooacpaoopaaayoaceeoax
«yo-paoecceoa»«Acpaoe
acooepao».
oe
cyayo-paoxcceoapaaecooeoapooooo.
75
ABOUT THE AUTHORS. ABSTRACTS
Utilization fee in the Eurasian Economic Union: comparative legal analysis
Key words
utilizationduty;EurasianEconomicUnion;fiscalpayments
Annotation
The article deals with the legal regulation of the utilization duty in the territory of the Member States of the
EurasianEconomicUnion.Onthebasisofcomparativelegalanalysisrevealsfeaturesoftheutilizationdutyinthe
RussianFederationandtheRepublicofBelarus.
About the Author
Ginzburg,Yuri,PhDinLaw,seniorlectureroftheDepartmentofCivilandArbitarionProcessoftheKurskState
University
[email protected]
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
[email protected]
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”
[email protected]
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”
[email protected]
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
[email protected]
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”
[email protected]
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
[email protected]
Postylyakov,Sergey,ResearchAssistantofCenterforAppliedLegalResearchinNationalResearchUniversity–
HigherSchoolofEconomics,undergraduateofDepartmentofFinancialLawinNationalResearchUniversity–Higher
SchoolofEconomics
[email protected]
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”
[email protected]
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
[email protected]
78
79

2009 РЕДАКЦИОННЫЙ СОВЕТ: ГЛАВНЫЙ РЕДАКТОР РЕДАКЦИЯ

Transcription

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