Analitics

The Constitutional Court of the Russian Federation is the judicial body for constitutional supervision, which independently exercises its autonomous judicial power through a constitutional legal procedure.

Due to the expansion of trade, economic, scientific, technical and cultural cooperation, there is a current growth in the number of legal disputes involving foreign entities coming before general jurisdiction and arbitration courts and arbitration tribunals. This trend, which is obvious both in Russia and foreign states, gives rise to a number of complex problems concerning the application of foreign law in court practice and determination of its content.

Having analyzed the practice of leveling criminal charges under art. 199 of the Penal Code of the RF for tax evasion, the author comes to the conclusion that if a legally acting decision of an arbitration court has determined the an organization-taxpayer has no arrears in taxation payments, then under art.28 of the Penal Procedural Code of the RSFSR such a court act is binding on the court, prosecutor, investigator and the person carrying out investigative procedures on the criminal case.

The article examines the practice of leveling criminal charges under art.199 of the Penal Code of the RF for tax evasion.

The authors express the view that the indisputable penalizing of a taxman to cover, at his own expense, sums equivalent to uncollected taxes from a foreign juridical person is an arbitrary, enforced seizure of the taxman’s personal property.

The authors present a critical analysis of the practice of taxation policing bodies of leveling criminal charges against responsible officers of organizations for evasion of insurance dues to non-budgetary funds under art.199 of the Penal Code of the RF.

The author examines the existing system of legal regulation of relations arising in the area of the creation, transfer and protection of industrial property in the Russian Federation.

The article analyzes problems associated with the calculation of value added tax in the transfer of basic assets, raw materials and materials into authorized capital.

The article comments on Order No.BG-3-18/297 of 18 August 2000 “On measures to ensure the reaching and implementation of decisions of the committee of the Ministry of Taxes and Collections of Russia to examine questions related to the reflection of funds in taxpayers’ personal accounts, drawn from their settlement accounts but not entered in accounts of budget incomes.”

The problem of preserving territorial integrity while according a degree of independence to various administrative territorial units is an important matter in a federated state.