ARCHIVE FOR 2013 RUSSIAN
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Сентябрь 2013
CONTENT
FREE TRIBUNE
E.A. Krasheninnikov, Yu. V. Baygusheva Conditions for Application and Limits of Private Autonomy The article investigates conditions for application and limits of private autonomy in unilateral transactions and contracts. The authors analyze in details the restriction of freedom for determining the content of any contract in the interests of the weaker party.
Keywords:
private autonomy, freedom of fulfillment, freedom of contract contents determination and freedom of determination of the form of unilateral transactions and contracts
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I.N. Eliseev Specific Features for Consideration of Disputes over Boundaries of Land Plots The author analyzes provisions of the effective land legislation and jurisprudence to determine the legal nature of disputes over boundaries of land plots, identifying the most effective remedies of rights of owners of adjacent land plots, which are being violated through demarcation, as well as explores specific procedural features related to consideration of such disputes.
Keywords:
lawsuit for establishment of land boundaries, cadastral registration, and protection of property rights
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M.A. Filatova On Procedural Mechanisms of Enforcement of Judgments of the European Court of Human Rights In many cases, enforcement of the ECHR judgments involves, apart from payment by the respondent State of compensation to the injured party, revision of the national judicial act. In this case, the issue on the need to resume the proceedings is decided by the national authorities based on the national legislation. The Committee of Ministers of the Council of Europe and the European Court of Human Rights have elaborated criteria to be used by the States in establishing the mechanism of enforcement of the ECHR judgments, in particular the impact of procedural infractions on the outcome of the trial and the principle of legal certainty.
Keywords:
enforcement of judgments of the European Court of Human Rights, review of a court ruling, new circumstance, principle of legal certainty
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A.V. Razgildeev Taxation of Intragroup Services Rendered by Transnational Companies Issues of taxation of intragroup services rendered by companies forming a single transnational group are becoming increasingly relevant. Interdependence of participants in such transactions allows transnational groups of companies to influence on the amount of taxable income of their Russian subsidiary, leading to withdrawal of the taxation base abroad. In this regard, the issues concerning types of mechanisms of the Russian tax law to be used to counteract these phenomena, as well as the role of the Organization for Economic Co-operation and Development are nowadays becoming increasingly important.
Keywords:
transfer pricing, intragroup services, the Organization for Economic Co-operation and Development, avoidance of taxation, sham transactions, arm's length principle
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Review of legal positions of the Presidium of the Supreme Commercial Court of the Russian Federation on issues of private law
The review provides a description of legal positions taken by the Supreme Commercial Court of the Russian Federation in its rulings available on website www.arbitr.ru as of July, 2013. The Review is elaborated by officers of the Supreme Commercial Court of the Russian Federation Private Law Department for informational purposes only and cannot be regarded as an official position of the Supreme Commercial Court of the Russian Federation. To establish the official position of the Supreme Commercial Court of the Russian Federation reference to the text of regulations remains essential.
Keywords:
contract losses, performance of obligation in kind, changing the mode of execution of a court ruling
MATERIALS OF THE PLENUM OF THE SUPREME ARBITRATION COURT OF THE RUSSIAN FEDERATION
INFORMATION LETTERS OF THE PRESIDIUM OF THE SUPREME ARBITRATION COURT OF THE RUSSIAN FEDERATION
RESOLUTIONS AND DECISIONS OF THE PRESIDIUM OF THE SUPREME COMMERCIAL COURT OF THE RUSSIAN FEDERATION
