ARCHIVE FOR 2014 RUSSIAN
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Декабрь 2014
CONTENT
Interview of the issue
The Event. Comments of the Experts
The main instrument of deoffshorisation. In the March issue of “ZAKON” journal we’ve discussed upon the prospects of imposing the CFC Rules in Russia. Although the law on income taxation for CFC-controlled foreign companies in Russia has been finally adopted in November, its ultimate version is markedly different from the draft which has been discussed upon by the Russian Ministry of Finance in the spring 2014. Do the initiated legal mechanisms provide the possibility to retrieve businesses out of the offshores? What are the benefits and weaknesses of the adopted law? Which legal risks may be faced by the companies having non-residents in their structure starting from January 2015?
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News of the community
All-Russian Juristic Forum. Outcomes. The All-Russian Juristic Forum “The Right to Future” is held on the 3rd December 2014, on professional holiday – the Law Professionals day on the law faculty at the Lomonosov Moscow State University. It has been established by the Coordination Council of Young Legal Professionals of the All-Russian Association of Lawyers uniting about 500 young legal professionals from 85 constituents of the Russian Federation.
Topic of the issue
L.V. Golovko. Legal Science against Social Sciences: what should Russia choose? The article presents an analysis of the main threats to the legal science (doctrine) in the context of providing of conceptual directions for its development. Negative western tendencies combined with the almost full loss of autonomy by the legal science, especially in the USA, are touched upon as well as its erosion by the so called Social Sciences. Special attention is paid to the ideological roots of the named phenomenon in synchronic and diachronic aspects. The more practical issues of targets of scientific legal researches are touched upon with the scope of setting up the adequate criteria for evaluation of their efficiency.
Keywords:
legal science, social sciences, autonomy of law, ideology, academic papers
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O.M. Oleynik. Economic analysis of law in Russian science and practice Russian legal science is on the stage of its development when there are no formal limitations on perception of new scientific cognition methods already used abroad for a long period. Author shows that the new cross-disciplinary methods let us to consider the law not as “ding in sich” but develop it in relation to such categories as effectiveness and fairness of legal regulation.
Keywords:
legal science, scientific cognition method, economic analysis of law, effectiveness of legal norms, fairness
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I.V. Reshetnikova. Role of procedural law science in the development of the correspondent branch of law Author highlights special meaning of applied sciences in the development of contemporary law. Applied science is the first to play key role in securing of interaction between the doctrine and case law in the situation of rapid changes made to legal regulations. This is openly demonstrated by the evolvement of a range of procedural institutions in Russia. Legal branch of civil procedural law as well as the correspondent branch of legislation being at the serious stage of reforms is presented as an illustration thereof. Author also underlines special role played by the theory of cross-disciplinary and complex institutions at the elaboration of the unified civil and procedural code.
Keywords:
applied science, civil procedural law, civil procedure, commercial procedure, simplified procedure, legal request
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V.A. Belov. “Truth is my friend, but Plato is a better friend!” or On human relations in the Russian legal science. Russian legal science is in the state of disease. There are many symptoms of its illness and so are a number of commandments being sacred for ministers of science but barely compatible with its existence and development. The diagnosis is unpromising and counterintuitive: the development of science faces human and personal resources as a challenge. Scientists put them higher than the needs of science which becomes for them something like a sphere for shaping and strengthening of the contacts. Author of present article meditates on what qualities should the Russian legal science have as well as what it should be and what it really is and what could be done with all this.
Keywords:
legal science, science of law, scientists, thesis research
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GARANT
Press Release
Tenth Jubilee All-Russia Contest “Legal Russia”. Russian Association of Legal Assistance GARANT with assistance of Judicial Council of the Russian Federation conducts the All-Russia professional contest “Legal Russia” for ten straight years.
Dialogue with the Bank of Russia. It is the first time when the Corporate Lawyers Union with the Central Bank of the Russian Federation (the Bank of Russia) have conducted a joint round-table conference dedicated to management and development of banking and financial market.
Theory and practice
N.A. Shevelyova, T.D. Bratko. Types of tax privileges in the modern practice of taxation: issues of legal tax and budgetary regulation. The article deals with certain classification types of tax privileges as well as with peculiarities of legal regime and problems of management of correspondent tax privileges, including the realisation of legal principles (be it principles of budget autonomy, maintenance of the citizens’ credence to law and to the actions of state, reporting of actual ability to pay the tax and economic feasibility of taxation) by establishment and repeal of tax benefits. The article also covers discrimination in the matter of granting tax benefits and other issues detected with reference to the analysis of the modern regulatory enforcement.
Keywords:
benefits, budget autonomy, inter-budget relations, principles of law, discrimination
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A.V. Shamrayev. Legal regulation of international trusts. Present article focuses on the analysis of legal regulation of international trusts according to legislation of off-shore jurisdictions, the Hague Convention of 1 July 1985 on the Law Applicable to Trusts and on their Recognition, conflict rules of the USA, Great Britain, Netherlands and off-shore jurisdictions. The issue of judicial acknowledgement of the right to choose law applicable to trust in case of bankruptcy is taken into separate consideration.
Keywords:
international trust, legislation of off-shore jurisdiction, Hague Convention on Trusts, conflict rules on trusts of foreign states, operation of bankruptcy laws
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A.S. Ispolinov, T.I. Dvenadtcatova. Mandative network business unbundling in the frames of the Third Energy Package of the EU: legal precedents. The article deals with one of the most controversial demands of the Third Energy Package of the EU — unbundling of energy (natural gas) transportation networks. The main models suggested for such unbundling as well as practical aspects of their realisation in states and at the correspondent European committee are discussed. Legal practice of the EU regarding the claim to unbundle the network businesses relating to the third countries’ companies is analysed. Authors come to the conclusion that practical application of Third Energy Package conditions towards the third countries is based more on political preferences than on purely economic factors.
Keywords:
Third Energy Package, unbundling, “Gazprom Clause”, WTO
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V.S. Petrishev, A.S. Podmarkova. Issues of application of norms on legal transaction’s invalidity in view of alterations made to the Civil Code of the Russian Federation. The article presents an analysis of practical outcomes of the changes made to one of the key articles in the first part of the Russian Civil Code “Invalidity of transaction inconsistent with law or other legal acts”. Authors show that only the substitution of presumption of transaction’s invalidity, being contradicting to the law, by presumption of its voidability is not enough for supporting the stability of civil circulation for it is possible to treat a legal transaction that contradicts with law as voidable and as void under the new judicial conditions.
Keywords:
voidability of transactions, voidable and void transactions, civil legislation reform, presumption of transactions’ voidability, public interests
