Pravoprimenenie-Law Enforcement Review最新文献

{"title":"Addition of punishments","authors":"V. M. Stepashin","doi":"10.52468/2542-1514.2022.6(3).186-198","DOIUrl":"https://doi.org/10.52468/2542-1514.2022.6(3).186-198","url":null,"abstract":"Introduction. They complete and specify the rules for assigning the final penalty for both single crimes and for the totality of crimes and sentences of the prescriptions of Articles 71-72.1 of the Criminal Code, the content of the provisions of which is much broader than the names of the articles themselves. The logical sequence of the presentation of regulatory requirements in these articles is flawed.The method and the basic algorithm for determining the final penalty when adding punishments. The final punishment for two types of plurality - the totality of crimes and sentences – is determined by the rules of Articles 69-72 of the Criminal Code, which establishes: (a) a method for determining the final punishment (absorption, full or partial addition); (b) a basic algorithm for determining the final penalty when adding punishments imposed for individual crimes; (c) differentiated limits of the final punishment.Rules for adding punishments. Article 71 of the Criminal Code details the rules for adding individual punishments, different in appearance: (a) by transferring to a single more severe type of punishment; (b) by their independent execution (thereby - only a complete addition).The proportions by which the replacement is made are chosen arbitrarily, and in some cases, contrary to the intention of the legislator, it is even possible to mitigate the punishment instead of tightening it. There is an obvious need for scientific substantiation of such coefficients, taking into account, at least, the political and social significance of deprivation and restrictions that determine the qualitative indicator of the repressiveness of punishment, their consequences (primarily legal and economic) both for the convict himself and for society, which is the subject of independent research. The legislator has not strictly observed the principle of the arrangement of types of punishments depending on their severity and severity. The problem lies in the fact that all the rules for the application of punishment (sentencing, replacement of punishment with a stricter one, release from serving a sentence) proceed from the presumption of an indisputable and accurate classification of punishments according to their severity. The above fully applies to the provisions of Articles 69-72 of the Criminal Code. Part 2 of Article 71 excludes the first stage of the addition of individual punishments, different in type, namely their transfer (recalculation) to another type of punishment. In such cases, independent execution of the relevant measures is provided. The legislator has avoided developing a set of rules defining the independent execution of punishments imposed by the court without bringing them to a single form. In fact, Part 2 of Article 71 of the Criminal Code presents only some special cases of this type of addition of punishments, but even they suffer from incompleteness.Addition of punishments with their independent execution. It would be preferable to reflec","PeriodicalId":40342,"journal":{"name":"Pravoprimenenie-Law Enforcement Review","volume":"18 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82789838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Usage of satellites for the Earth remote sensing: legal problems and prospects","authors":"M. Lysenko, P. N. Lozhkovoi","doi":"10.52468/2542-1514.2022.6(3).147-160","DOIUrl":"https://doi.org/10.52468/2542-1514.2022.6(3).147-160","url":null,"abstract":"The subject of the study incorporates the problems and prospects of remote sensing of the Earth, an analysis of the effectiveness of the international legal framework in this area is given in the article.General and special methods of legal analysis were used.The main results of the research include the proof that from a technical point of view, the definition and concept of remote sensing do not cause disagreement among professionals, but it was not possible to achieve consensus on the international legal status of remote sensing. It is not in the main sources of international space law. The Principles of Remote Sensing of 1986 are imperfect and outdated in many respects, although they remain the only universal international document regulating remote sensing, and have not been challenged for more than 30 years. A balance has been established between the interests of states on the main controversial issues, such as the relationship between freedom of space monitoring, state sovereignty and access to remote sensing data.The results are practically significant, as they can serve as the basis for new normative legal acts at the international level, in the long term it is important to further expand cooperation in the field of remote sensing within the UN and other international organizations, conclude regional and bilateral agreements and develop national legislation.The conclusion of the study is that the formation of the legal framework for remote sensing occurs by integrating the norms of \"soft laws\" into national laws, fixing them in international treaties and, as a consequence, the emergence of norms of customary law and norms of international law.","PeriodicalId":40342,"journal":{"name":"Pravoprimenenie-Law Enforcement Review","volume":"34 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89887890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"On the question of development of the institute of “tax obligation” in the conditions of the digitalization of the economy","authors":"O. Lyutova","doi":"10.52468/2542-1514.2022.6(3).109-119","DOIUrl":"https://doi.org/10.52468/2542-1514.2022.6(3).109-119","url":null,"abstract":"The subject. The analysis of trends in the development of the institution of tax liability, which arise as a result of digitalization of the economy.The purpose of the article is to identify trends in the development of the science of tax law and tax legislation in relation to the theoretical category “tax obligation” and the legal regulation of individual duties of taxpayers.The research methodology includes an analysis of regulatory acts of tax legislation governing the issues of generally binding tax obligations, as well as the obligation to pay tax and submit tax returns.The main results and scope of their application. The active use of information and communication technologies in tax relations necessitates a theoretical assessment of the possible transformation of the central category of tax law - tax liability.This will eliminate the unnecessarily complicated process of notifying the tax authorities about such transactions, which is currently being carried out simultaneously by the operators of electronic platforms and the taxpayers themselves. This will make it possible to develop an opinion on the development of legal regulation of various duties of taxpayers, which are fulfilled in the context of digitalization.Conclusions. The author proves the static nature of the content of the concept of tax liability, which is a system of its features. The “classic” sign of general obligation inherent in the tax obligation has been questioned as a result of the ambiguous legal regulation of the tax on professional income. According to the author, in this regard, it is necessary to clarify the legal status of the self-employed in terms of their recognition or non-recognition as entrepreneurs. It is also necessary to improve the legal regulation of the use of a single tax payment and the issue of the gradual abandonment of tax reporting. Such norms should appear if the tax authorities have the technical ability to move to a new stage of digitalization.","PeriodicalId":40342,"journal":{"name":"Pravoprimenenie-Law Enforcement Review","volume":"74 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90434950","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"On the right of heirs to information on the death of repressed and subsequently rehabilitated citizens","authors":"M. Y. Dityatkovsky","doi":"10.52468/2542-1514.2022.6(3).63-79","DOIUrl":"https://doi.org/10.52468/2542-1514.2022.6(3).63-79","url":null,"abstract":"This paper discusses the question of how exactly the norms of the Constitution of the Russian Federation and the Law of the Russian Federation “On the rehabilitation of victims of political repressions” work, and what difficulties heirs face in practice in exercising the right to information about the death of repressed and subsequently rehabilitated citizens.The problem of obtaining objective information about the death of these citizens by relatives of repressed and subsequently rehabilitated citizens has a rather long and sad history. In this regard, using the historical method and the method of comparative legal analysis, the main stages in the development of these legal relations are determined, an analysis is made of the previously secret regulatory legal acts of the USSR of 1934-1988 in the field of providing relatives with information about the death of repressed and subsequently rehabilitated citizens.The paper concludes that for 54 years from 1934 to 1988, the heirs of the repressed and subsequently rehabilitated citizens were not provided with truthful information about the causes and date of death of the actually executed citizens, as well as about the places from the burial place. But at the same time, despite the abolition of all illegal legal acts and other documents on this issue, they still continue to be applied in practice without delay.The paper analyzes the current state of legal regulation in the field of exercising the right to information about the death of repressed and subsequently rehabilitated citizens, the practice of implementing these provisions of federal legislation by public authorities.As a result of abuses on the part of archival authorities, the practice of courts of general jurisdiction to protect the rights of heirs in the exercise of the right to information about the death of repressed and subsequently rehabilitated citizens has become widespread. In particular, it is noted that courts of general jurisdiction refuse to satisfy the requirements to establish an objective date and cause of death of repressed citizens as a result of execution (instead of fictitious dates and natural causes indicated in death certificates issued in 1955-1962), based on the fact that there is no reliable and proper evidence in the case files, testifying to the execution of the sentence to shoot the repressed citizen.Given the negative experience of the heirs in the exercise of the right to information about the death of repressed and subsequently rehabilitated citizens, this paper attempts to substantiate the prospects for filing a complaint with the Constitutional Court of the Russian Federation on this issue. In particular, the paper concludes that part five of Article 11 of the Law of the Russian Federation “On the Rehabilitation of Victims of Political Repressions”, which provides for the possibility of an arbitrary refusal by the archival authorities to inform the applicants of the time, causes of death and place of burial ","PeriodicalId":40342,"journal":{"name":"Pravoprimenenie-Law Enforcement Review","volume":"111 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73849726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Implementation of legal responsibility in legal consciousness and legal culture","authors":"A. Malko, D. Lipinsky, R. Markunin","doi":"10.52468/2542-1514.2022.6(3).5-18","DOIUrl":"https://doi.org/10.52468/2542-1514.2022.6(3).5-18","url":null,"abstract":"The subject of the study of the article is the legal foundations of the institution of legal responsibility and the features of its interaction with legal consciousness and legal culture. The goal is to substantiate the need for effective legal regulation of legal liability, taking into account the existing forms of interaction with legal consciousness. The work carried out a comprehensive general theoretical analysis of the institution of legal responsibility and its role in the process of formation and development of the legal consciousness of citizens. The team of authors in the process of studying the place and role of legal liability in the legal system came to the conclusion that there is a relationship between the category under consideration and legal consciousness in the process of implementing legal acts that provide for measures of legal liability. The problem of a low level of legal culture can manifest itself not only in legislative and law enforcement activities. Shortcomings in the implementation of the official interpretation of legal norms and execution of the relevant act in some cases can also cause unlawful consequences, among which are: unlawful prosecution, exemption from liability in violation of established procedures, etc. In the course of the study, a whole set of methods of scientific knowledge was used, among which one can single out: the formal-legal method, the method of comparative legal analysis, systemic, dialectical and others. As a result of the research, it was found that there is a direct connection between the signs of positive responsibility and legal consciousness. In the absence of a high level of legal awareness, which would include both intellectual (views, ideas) and psychological (emotions, feelings) aspects, the implementation of the positive aspect of legal responsibility becomes impossible. It has been proven that positive responsibility, together with legal consciousness, contains volitional and intellectual aspects. The team of authors put forward an opinion according to which the positive responsibility of the individual can be represented as a mental attitude in the form of a sense of duty and the need to fulfill the existing duties to the required extent. Such a sense of duty will be available to the subject only in the absence of a struggle of motives, which is excluded in the developed general legal culture of the individual and society as a whole. Assimilation of the requirements of the law is a prerequisite for the presence of responsible behavior and legal awareness. Based on the results of the study of legal responsibility and legal culture, a conclusion is made about the close interaction of these categories and the need for the legislator to take into account such a connection when exercising his law-making powers. A brief description of positive legal liability with the establishment of its characteristic features is also given. Thanks to the study of the relationship between legal res","PeriodicalId":40342,"journal":{"name":"Pravoprimenenie-Law Enforcement Review","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84884575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Legal regulation of the genesis of digital identity","authors":"O. Stepanov, M. Stepanov","doi":"10.52468/2542-1514.2022.6(3).19-32","DOIUrl":"https://doi.org/10.52468/2542-1514.2022.6(3).19-32","url":null,"abstract":"The article deals with a new phenomenon for the legal science – the institute of legal regulation of the genesis of digital identity.The subject of the research is the relations that emerge in the process of such regulation. The aim of the research is to analyze the legal regulation of the institute of digital identity at the international, regional and national levels, including in the Russian Federation.The methodological basis of the research is the logical and systematic methods of scientific knowledge, as well as methods of analysis and synthesis, formal-dogmatic and comparative-legal methods.International, foreign and domestic experience in the genesis of digital identity is studied. The features of legal regulation of each of the elements of digital identity – digital profile, digital image, digital footprint – are analyzed. At the same time, the legal regulation of the relevant relations is considered in their dynamics. As a result of the study, conclusions were made about the peculiarities of international legal regulation of relations related to the genesis of a legal identity, the legal regulation of these relations in the European Union and China. It is noted that international legal regulation of relations related to the genesis of legal personality is carried out, as a rule, only in connection with the need to protect human rights and freedoms in the digital age, including in virtual space; in the European Union the legal regulation is mainly subject to the digital profile of the person, based on his personal data; at the level of individual states the most holistic and systemic regulation of relations related to digital identity is carried out in the People's Republic of China on the Special attention is given to the problems of legal regulation of the genesis of digital identity in the Russian Federation. It is noted that the problems of legal regulation of the genesis of digital identity are becoming particularly relevant at the present time. Its theoretical comprehension is a prerequisite for improving current legislation and law enforcement practice in the Russian Federation.It is pointed out that there are significant gaps in the legal regulation of relations related to the digital footprint in Russia, the most regulated relations in the area of digital profile and digital image; further lack of legal regulation of the collection and processing of information that constitutes the content of the digital identity footprint in Russia will lead to a massive violation of individual rights and freedoms.The study also found that the international legal regulation of relations related to the genesis of the legal personality is usually carried out only in connection with the need to protect human rights and freedoms in the digital age, including in virtual space, and in the European Union the legal regulation is mainly subject to the digital profile of the person, which is based on his personal data.","PeriodicalId":40342,"journal":{"name":"Pravoprimenenie-Law Enforcement Review","volume":"90 1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91286086","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Political conflicts and modern methods of their resolution in the legal field: potential and limitations","authors":"I. Vetrenko, A. A. Kovalev","doi":"10.52468/2542-1514.2022.6(3).33-48","DOIUrl":"https://doi.org/10.52468/2542-1514.2022.6(3).33-48","url":null,"abstract":"The article is devoted to the consideration of modern methods used in the process of resolving political conflicts. The subject of the study is conflict as a political and legal phenomenon. The purpose of the article is to consider legal methods of resolving political conflicts as the most effective and civilized ways to achieve peace.The following scientific methods were used in the work: system, structural and network analysis, which allowed us to consider the totality of the main modern methods of resolving political conflicts, their potential and limitations. Psychological, philosophical, political and legal approaches were also applied in determining the category of \"conflict\" and its main characteristics.The study reveals the features of modern political conflicts, taking into account which the need to consciously approach the search and practical application of certain methods of their resolution is formed. It is emphasized that a special responsibility lies on the nuclear Powers, as well as on the leading world states and international organizations that create and maintain stability and unity of the global space of the modern world.As the results of this study, the most optimal, effective and rational methods of resolving political conflicts were noted as the most destructive and destructive types of confrontations. Their potential and limitations are highlighted. These methods are in demand in the plane of real conflict-prone realities and do not lose relevance in the modern world. Thus, such methods of resolving political conflicts as the game method, coercive diplomacy, civilizational approach, socio-cultural integration, structural functionalism and the network method were identified and analyzed. Also, legal methods were considered separately, which, according to the results of the study, were recognized as the most fair and consistent for a number of reasons. Among them, negotiations, mediation, arbitration (arbitration), the method of institutionalization of political conflict, political mediation and judicial proceedings are considered. The appeal to legal methods of resolving political conflicts becomes particularly relevant during the wartime period, when the threat of the use of nuclear weapons increases and war crimes are committed.According to the results of the study, it was concluded that legal methods of resolving political conflicts are the most effective and civilized among others. They are structured, clearly formulated in the form of regulatory legal acts, some of them can be implemented in the form of procedures with mandatory execution of the decision, are politically neutral, are carried out with the support of professionals and based on previous constructive experience.","PeriodicalId":40342,"journal":{"name":"Pravoprimenenie-Law Enforcement Review","volume":"55 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86902214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Unified system of public authority: debatable aspects of legal regulation","authors":"O. Kozhevnikov, A. N. Kostyukov, A. Larichev","doi":"10.52468/2542-1514.2022.6(3).49-62","DOIUrl":"https://doi.org/10.52468/2542-1514.2022.6(3).49-62","url":null,"abstract":"The subject of this study is the legal regulation of the unified system of public authority in the Russian Federation. Its purpose is to determine the theoretical approaches and practice of legislative regulation of a unified system of public authority, which is unfolding after the adoption of amendments to the text of the Constitution of the Russian Federation in 2020. The main hypothesis, which authors propose is that there is a contradiction between the norms of the acts, governing organization and activities of public authorities, and those norms in their relationship with the constitutional norms governing the relevant relations. In the course of the work, the authors used both general research methods, including methods of analysis and synthesis, as well as field-specific ones, including the formal legal method. The authors believe that the difficulties in reflecting public authority in normative regulation lie primarily in the fact that neither in Soviet legal research, nor in the current Russian legal thought, issues of public authority have been considered meaningfully and in detail. Its content and structure do not have a clear, complete doctrinal understanding. Foreign experience, however, shows that such a clear understanding at the theoretical level is absent in foreign jurisdictions either.","PeriodicalId":40342,"journal":{"name":"Pravoprimenenie-Law Enforcement Review","volume":"28 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90171951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Antimonopoly regulation of the activities of digital companies and the operation of Internet platforms in Russia and in the European Union","authors":"V. G. Istomin","doi":"10.52468/2542-1514.2022.6(2).120-133","DOIUrl":"https://doi.org/10.52468/2542-1514.2022.6(2).120-133","url":null,"abstract":"The subject. The article examines the antimonopoly regulation of relations arising in the course of the activities of modern companies that ensure the operation of certain digital online platforms. The development of digital information technologies has led to the emergence of various new forms of economic and social communications. These forms include, among other things, digital technological platforms operating on the Internet and representing a kind of platform within which information interaction of various subjects takes place, related to the implementation of their professional activities or interpersonal communication. In this regard, the law faces the task of ensuring effective regulation of relations that are formed in the context of the development of electronic market systems and digital services. An important role in this should be assigned to antimonopoly legislation, since the possession of large data sets and the latest information technologies can lead to companies trying to use their resources to violate the rights of other subjects.The aim of the study is to determine the legal essence of the Internet platform and to identify possible features and limits of antimonopoly regulation of the activities of companies that ensure their work, including taking into account the current Russian and foreign legislation and law enforcement practice in this area.Research methods are formal – logical interpretation, systemic method and comparative analysis.The main results, scope of application. Digital technological platform is a complex phenomenon that includes various results of intellectual activity, both subject to and not subject to legal protection, including computer programs, databases, as well as technical means, ensuring the functioning of the digital platform. In addition, the analysis of Russian antitrust legislation and the theory of civil law led to the conclusion that the existing exemptions from the scope of the rules on the prohibition of monopolistic activities established for holders of exclusive intellectual rights could significantly complicate the application of antitrust rules to digital companies that are copyright holders results of intellectual activity that are part of the Internet platform. At the same time, the currently established law enforcement practice actually follows the path of limiting these antimonopoly immunities, despite their legislative consolidation, which is hardly justified. On the other hand, the existence of broad antitrust immunities is also unfounded. In order to bring the antimonopoly legislation in line with the needs of the emerging digitalization relations antitrust immunities are subject to limitations.Conclusions. There are new criteria for determining the dominant position of digital companies in the relevant markets, which include network effects, large user data and significant barriers to entry into the market.","PeriodicalId":40342,"journal":{"name":"Pravoprimenenie-Law Enforcement Review","volume":"42 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86281216","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Taxpayer protection standard in international tax disputes","authors":"M. D. Polenchuk","doi":"10.52468/2542-1514.2022.6(2).106-119","DOIUrl":"https://doi.org/10.52468/2542-1514.2022.6(2).106-119","url":null,"abstract":"The research project aims to find the most optimal solution to develop the current level of taxpayers' guarantees in the tax treaty disputes resolution procedures.The subject of the article is the analysis of the case law of the European Court of Human Rights on application and interpretation of Article 6 “Right to a fair trial” of the European Convention on Human Rights in the context of the tax treaty disputes resolution procedures.The Author believes that the standard of protection of human right to a fair trial can be used as a starting point for the development of a taxpayer protection standard in the tax treaty disputes resolution procedures.The methodology of the research includes the logical and analytical methods, such as analysis and synthesis, induction and deduction, as well as formal legal interpretation of the European Convention on Human Rights and the case law of the European Court of Human Rights.The key findings are the following. Currently, the international tax disputes resolution procedures under tax treaties based on the OECD / UN Model Tax Conventions are contrary to Article 6 of the European Convention on Human Rights. The mutual agreement procedure, which provides the taxpayer with the opportunity personal participation, could eliminate such a contradiction.The main results, scope of application. The study showed that two approaches in relation to application of the Article 6 of the European Convention on Human Rights to tax disputes can be defined – (a) formal and (b) “substantial”.Formally, the guarantees of Article 6 of the European Convention on Human Rights do not apply to taxpayers in tax treaty disputes resolution procedures, i.e. mutual agreement procedure and arbitration, at least as long as a taxpayer has access to the national court of one of the contracting states to protect the violated rights. Under the case law of the European Court of Human Rights cross-border tax disputes are not typical category of disputes. At the moment the European Court of Human Rights does not express a position on the merits of such disputes with reference to the wide discretion of states in the field of taxation.Nevertheless, according to the “substantial” approach it is necessary to extend guarantees of the right to a fair trial to taxpayers in the tax treaty disputes resolution procedures. This conclusion is based on the fact that the national courts cannot be treated as an effective means of protection of the rights of taxpayers as it is determined by the Article 13 of the European Convention on Human Rights. This approach is in line with the trend set by EU Directive 2017/1852 on tax dispute resolution mechanisms in the European Union, as well as the idea of foreign researchers to develop a global standard for protecting the rights of taxpayers.In the Author’s view, compliance with the fair trial guarantees requires provision of direct participation of the taxpayers in the tax treaty disputes resolution procedures. In this cas","PeriodicalId":40342,"journal":{"name":"Pravoprimenenie-Law Enforcement Review","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82997133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}