Determination of the Scope of the Legal Category of Loss

Abstract

The problem of defining damages is closely related to their nature and legal meaning. Article 15 of the Civil Code of the Russian Federation does not give a clear concept of the legal category “loss”. Proper understanding is a practical aid to determining the scope of evidence in each case. The task requires to eliminate the existing legal gap. The subject of the study is the legal category “loss”, including lost profits. The object of study was the norms of civil law, the work of civilists in this area. From the point of view of doctrinal teaching, the proposal on the definition of loss is similar to that given in the Tax Code of the Russian Federation. It is proposed to give the concept of losses using a mathematical approach.