Vestnik of Saint Petersburg University-Law-Vestnik Sankt-Peterburgskogo Universiteta-Pravo最新文献

{"title":"Protecting the legitimate expectations of the taxpayer in the context of the operation and application of anti-avoidance rules: Balancing private and public interests","authors":"O. Nogina, S. Ovsyannikov","doi":"10.21638/spbu14.2022.105","DOIUrl":"https://doi.org/10.21638/spbu14.2022.105","url":null,"abstract":"The article analyzes General and Special Anti-Avoidance Rules of national and international law. The authors investigate the correlation between General and Special Anti-Avoidance Rules established in Russian tax legislation, and also determine the place of judicial doctrines and official interpretations of legislative anti-avoidance rules in the mechanism of law enforcement. Given the multiplicity of legal prescriptions, judicial positions and interpretation acts, a sequence of application of legal provisions in the resolution of litigation is being developed. The correlation of international anti-avoidance rules with the rules of Russian tax legislation is established, indicating the dominant role of the provisions of the Constitution of the Russian Federation and legal positions of the Constitutional Court of the Russian Federation in the system of anti-avoidance orders, including international treaties. A system and hierarchy of anti-avoidance norms are proposed. Special attention is paid to the study of the principle of protection by taxpayers of their legitimate expectations as a guarantee of ensuring private interest in the field of tax relations. The exercise by taxpayers of the right to protect their legitimate expectations is viewed in the context of their obtaining a reasonable tax benefit. A study of tax calculation methods, including the calculation method used to determine the amount of tax benefit in the context of taxpayers’ protection of their legitimate expectations to reduce tax burden, is conducted. The idea is expressed about the need to legislatively recognize the taxpayer’s right to independently use the tax calculation method, especially in unforeseen circumstances. The judicial approach is supported that the protection of property tax consequences expected as a result of completed transactions can be conducted in court, based on the initial legal expectations, despite the taxpayer’s compliance with the instructions of the tax authority to pay arrears, penalties and fines.","PeriodicalId":41041,"journal":{"name":"Vestnik of Saint Petersburg University-Law-Vestnik Sankt-Peterburgskogo Universiteta-Pravo","volume":"24 1","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80965225","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 behavior under the technological paradigm change and modern social transformations","authors":"Dmitrii A. Pashentsev","doi":"10.21638/spbu14.2022.315","DOIUrl":"https://doi.org/10.21638/spbu14.2022.315","url":null,"abstract":"The article identifies the key areas of change in legal behavior associated with high-tech dynamics of social development. Modern technologies that form a new paradigm and the ongoing social changes, primarily resulting from the pandemic, have been examined from the perspective of modern post-classical methodology. The provisions of constructivism and anthropocentrism were used as the guidelines for modern sociological jurisprudence. Interdisciplinary synthesis combines the achievements of psychology and sociology. The theory of technological paradigms developed by domestic economists as well as an examination of the impact of new technologies on public relations was also employed. Legal behavior has been analyzed as a crucial element of constructing legal reality. The author demonstrates that the subject of law transforms abstract norms into legal relations, that is, into legal reality, through its day-to-day legal actions. It has been explored how legal conduct is being socially conditioned with regard to economic development. It was also examined how new technologies lead to the change of technological paradigm and the corresponding transformation of the accepted models of legal behavior. This study shows the influence of the new digital reality on the psyche of the subject of law, his values, and their correlation with his own everyday legal behavior. It is justified that the space in which legal behavior takes place needs to be expanded in the digital era. In this study, the impact of pandemic restrictions on legal behavior was examined. It was concluded that the restrictions associated with the pandemic entailed changes in the composition and structure of the legal space, which also affected legal behavior. In addition to changing the framework in which social relations are conducted, sociological transformations impact the subjects themselves, affecting their motives and value principles that govern their behavior.","PeriodicalId":41041,"journal":{"name":"Vestnik of Saint Petersburg University-Law-Vestnik Sankt-Peterburgskogo Universiteta-Pravo","volume":"11979 1","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82994291","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":"Transforming the prohibition of torture in the context of rising terrorist threats","authors":"G. Romanovsky, Vladislav G. Romanovsky","doi":"10.21638/spbu14.2022.302","DOIUrl":"https://doi.org/10.21638/spbu14.2022.302","url":null,"abstract":"The article explores the content of the prohibition of torture in constitutional and international acts. The ban is absolute, as confirmed by the extensive practice of international human rights organizations. At present, a revision of the general attitude towards torture in Western Europe is taking place against the background of increasing terrorist threats. In the United States, after the September 11, 2001 terrorist attack, at the level of Justice Department directives, certain methods of “intensive interrogation” were allowed in order to obtain information from persons captured during anti-terrorist operations. It was assumed that in the conditions of the “war on terror”, terrorists were not subject to the privileges provided for by the Geneva Conventions in relation to prisoners of war. Our study involves an analysis of a wide range of sources on problems of the use of torture in the context of countering terrorism, and provides an analysis of foreign scientific discussions of the admissibility of torture against terrorists. One argument is the lack of moral boundaries among terrorists themselves, capable of committing deadly attacks against civilians. Supporters of the use of torture proceed from the principle of extreme necessity for obtaining information about the planned terrorist acts. Opponents of torture proceed from the principle of the moral absolute, which does not justify attaining a goal by any means. In modern legal science there is a search for a balance of interests: the dignity of a person suspected of preparing a terrorist act, and the safety of other citizens, society, and the state.","PeriodicalId":41041,"journal":{"name":"Vestnik of Saint Petersburg University-Law-Vestnik Sankt-Peterburgskogo Universiteta-Pravo","volume":"11 1","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80202286","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":"The institutional framework of the European Union area of internal security","authors":"V. Voynikov, M. Entin","doi":"10.21638/spbu14.2022.409","DOIUrl":"https://doi.org/10.21638/spbu14.2022.409","url":null,"abstract":"The area of internal security is umbrella definition, which combine two European Union policies in the field of police cooperation and judicial cooperation in criminal matters. This article is aimed at solving a scientific problem related to the determination of the essential characteristics and legal nature of EU bodies and agencies that realize the EU policy on combating crime. The article studies the institutional framework of the EU area of internal security, analyzes specialized agencies designed to assist in the implementation of the EU competence in the field of police cooperation and judicial cooperation in criminal matters. The main purpose of the EU bodies and agencies within the area of internal security is to implement the Union’s competence in combating crime, this function is realized mainly through coordination of the activities of national law enforcement agencies. The creation of union bodies does not mean a decrease in the competence of the law enforcement agencies of the Member States. The authors conclude that EU bodies and agencies have a number of common features and essential characteristics that allow them to be distinguished as a relatively independent system. At the same time, the authors admit the possibility of qualifying these bodies as specific integration law enforcement agencies that have limited competence covering certain aspects of the fight against crime. According to the authors, the process of further development of the system of integration law enforcement bodies of the EU is currently underway, one of the features of this development is the strengthening of the supranational component. The study allows us to consider Europol, Eurojust, Cepol and the European Public Prosecutor’s Office not as separate bodies aimed on particular purposes, but as the elements of the special system and which develop according to the common rules.","PeriodicalId":41041,"journal":{"name":"Vestnik of Saint Petersburg University-Law-Vestnik Sankt-Peterburgskogo Universiteta-Pravo","volume":"20 1","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85956291","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":"Improving the institution of declaring information about income, expenditure, property and property obligations in the context of digitalization","authors":"Y. Truntsevskiy","doi":"10.21638/spbu14.2022.204","DOIUrl":"https://doi.org/10.21638/spbu14.2022.204","url":null,"abstract":"The relevance of scientific research is the widespread use of systems for declaring information about state and other public persons, about their income, expenses, property and property obligations in those countries that carry out anti-corruption activities. The purpose of the article is to substantiate the expediency of improving the organization of control over the income of state and other public persons. An algorithm of actions performed using digital technologies is proposed. The program independently receives all the necessary information about a person’s property status from various official registers, and the program evaluates this information and makes one of two decisions: to stop monitoring, or to transfer the relevant information to a controlling institution, for example, to the prosecutor’s office. The main results of the study. The main problem, according to the author of the article, is that reporting on their property status is the responsibility of the declarant himself. In order to prepare such a report, a civil servant must perform many formalities (meet the deadline for submitting the declaration; fill out the document correctly; receive information from state registers, banks and other organizations in a timely manner; receive information from your husband/wife, minor children and others). For non-compliance with these requirements, the legislation provides for the legal responsibility of the declarant. The author proposed his own algorithm of control, which should be carried out for the property status of officials. The author reveals the scope of the digital program for monitoring the property status of officials. Such a program will allow not only to compare the income and expenses of officials, but also to identify violations of tax legislation, as well as legislation in the field of AML/CFT (Anti-Money Laundering/Combating the Financing of Terrorism).","PeriodicalId":41041,"journal":{"name":"Vestnik of Saint Petersburg University-Law-Vestnik Sankt-Peterburgskogo Universiteta-Pravo","volume":"72 1","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86312630","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":"Paradigm crisis of modern Russian juridical science: Loss of normative unity","authors":"E. Salnikov, V. Kuzmenkov","doi":"10.21638/spbu14.2022.215","DOIUrl":"https://doi.org/10.21638/spbu14.2022.215","url":null,"abstract":"In this article the authors analyze the theoretical and methodological bases of modern Russian juridical science as a part of study theoretical principles of humanities as science. The article presents an attempt to apply the concept of T. Kuhn’s scientifical paradigm to the study of the current state of juridical science, norms, and principles of the scientific community of scholars in law. The crisis in science is primarily reflected in the absence of the above-mentioned theoretical and methodological unity at the scientific community. To confirm this idea, the authors studied the content of objects of research and the methodology of graduate thesis in law in 2019. Based on the results of their own research, the authors found that in most graduate theses, the object is formulated using the expression “social relations”. It is borrowed from the theoretical foundations of juridical science of the Soviet period and is completely unrelated to the analysis of class relations, representing a stable and meaningless language stamp. Graduate theses in law have an excessive tendency to use sociological surveys conducted at a low scientific level. There is also a situation of “methodological chaos” — the absence of a core of proper juridical methods, which calls into question the specifics of juridical science. The authors come to the conclusion about the “crisis of reproducibility” of the results of juridical research, as well as the prevailing trend of reducing the methodology to the methodics. Most scholars in their graduate thesis follow an empirical path, basing their conclusions not on a priori paradigmatic assumptions, but on situational experimental data. A negative consequence of the paradigm crisis of modern Russian juridical science is the institutionalization of non-normativity and the process of reproduction of scientific anomie. A negative valuenormative convention is being formed in the paradigm crisis.","PeriodicalId":41041,"journal":{"name":"Vestnik of Saint Petersburg University-Law-Vestnik Sankt-Peterburgskogo Universiteta-Pravo","volume":"21 1","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87464014","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":"Prospects for digital modernization of criminal procedure in Tajikistan","authors":"Rifat R. Rakhmadzhonzoda","doi":"10.21638/spbu14.2022.211","DOIUrl":"https://doi.org/10.21638/spbu14.2022.211","url":null,"abstract":"The study analyzes the significance and timeliness of the introduction of digital technologies in the criminal procedure activities of the judicial and law enforcement agencies of Tajikistan in the context of reforming the internal affairs bodies. It also explores the prospective parameters for the introduction of modern technologies for accounting for the quantitative and qualitative components of crime. Modification of crime accounting through the phased commissioning of the project “Electronic Crime Record Book” will give law enforcement a different look, aimed at the interaction of state bodies and the population. Opportunities and promising directions for improving the accounting of crimes will be based on the electronic interaction of state bodies, officials and members of the public. The platform for the introduction of information and telecommunication technologies is the structural divisions of the internal affairs bodies, which register the bulk of all statements and reports on crimes and incidents. The main criterion in the modernization of criminal procedure is the development of a unified model of the system of accounting and registration activities, which will cover not only the accounting of crimes, but also intermediate and final procedural decisions. The main emphasis in the project is aimed at the development and qualitative improvement of interaction between law enforcement and judicial authorities, through which the domestic system of criminal policy is being modernized. The modernization of the criminal procedure reality testifies to the additional elaboration of the full coverage of quantitative data on crime and a comprehensive response to each statement and message. Additionally, it is required to clarify the content of the Concept for the development of informatization and the unified information and communication system of the internal affairs bodies of Tajikistan and other sectoral regulatory legal acts for the next period of reform.","PeriodicalId":41041,"journal":{"name":"Vestnik of Saint Petersburg University-Law-Vestnik Sankt-Peterburgskogo Universiteta-Pravo","volume":"4 1","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84930264","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":"The prosecutor’s participation in criminal proceedings on revision of judicial decisions in the Russian Empire in the second half of the 19th century — the beginning of the 20th century","authors":"V. P. Gorbachev","doi":"10.21638/spbu14.2022.418","DOIUrl":"https://doi.org/10.21638/spbu14.2022.418","url":null,"abstract":"The article, based on the analysis of normative acts, statistical materials and practice of law application, examines the development of legal status and actual role of the Prosecutor in criminal proceedings when reviewing court decisions in the Russian Empire in the second half of the 19th century — the beginning of the 20th century. It is established that before the judicial reform of 1864, prosecutors were not completely independent in the implementation of their right to protest the court decisions. This activity was under the control of the provincial prosecutors and the Ministry of Justice. As a result of the judicial reform, the legal position of the Prosecutor’s office in the proceedings for the review of court decisions has changed significantly. Prosecutors obtained procedural independence to protest the sentences on appeal and cassation. Prosecutors had no right to withdraw the protests of their subordinates. At the legislative level, the Minister of Justice was removed from resolving issues of prosecutors’ protests, however, in practice, he interfered in this process, including for political reasons. The prosecutor’s office protested a relatively small number of sentences, but significantly more than in the pre-reform period. At the beginning of the twentieth century, the Prosecutor’s office’s activity in protesting court decisions significantly intensified. At the same time, the policy of the Ministry of Justice led to protests by prosecutors of many acquittals. The analysis of judicial practice showed that the Prosecutor’s office, performing a law-protecting function, protested court decisions not only in the interests of the prosecution, but also in the interests of the defendants. At the same time, more than half of all the Prosecutor’s office’s protests were satisfied, which indicates that they are quite effective.","PeriodicalId":41041,"journal":{"name":"Vestnik of Saint Petersburg University-Law-Vestnik Sankt-Peterburgskogo Universiteta-Pravo","volume":"97 1","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88970993","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":"Criminal law regulation of criminal acts involving COVID-19 epidemic","authors":"Dongmei Pang, Jiahui Ma","doi":"10.21638/spbu14.2022.110","DOIUrl":"https://doi.org/10.21638/spbu14.2022.110","url":null,"abstract":"On the eve of the 2020 Spring Festival, the new coronavirus pneumonia broke out, normal social order was affected, and crimes involving the epidemic increased. On February 6, 2020, the Supreme People’s Court, the Supreme People’s Procuratorate, the Ministry of Public Security, and the Ministry of Justice jointly issued “Opinions on Punishment of Crimes Obstructing the Prevention and Control of the Novel Coronavirus Infection Pneumonia Epidemic According to Law”, which clearly stipulates nine types of crimes that hinder the prevention and control of the epidemic. In order to clarify and solve some outstanding problems of inconsistent understanding of the application of laws in the practice of epidemic prevention and control, the Supreme People’s Procuratorate selected cases that accounted for a large portion of cases, reflected many problems, and urgently required practical practices; they then issued ten batches of “Typical Cases of Crimes Obstructing the Prevention and Control of the New Coronary Pneumonia Epidemic by Procuratorial Organs across the Country”. This article is mainly based on the “Prosecutors across the country handle typical cases of crimes obstructing the prevention and control of the new crown pneumonia epidemic in accordance with the law”, analyzing economic and property crimes, crimes that disrupt the order of social management, and crimes that endanger public safety.","PeriodicalId":41041,"journal":{"name":"Vestnik of Saint Petersburg University-Law-Vestnik Sankt-Peterburgskogo Universiteta-Pravo","volume":"1 1","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89728802","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":"International legal analysis of privileges and immunities of the Eurasian Economic Union (selected customs aspects)","authors":"N. Vorontsova","doi":"10.21638/spbu14.2021.312","DOIUrl":"https://doi.org/10.21638/spbu14.2021.312","url":null,"abstract":"International treaties on both general and special issues, adopted at the universal, regional and bilateral levels, provide a variety of legal mechanisms for the cooperation of States in one of the branches of international law — international customs law. Here there is a very specific set of international legal norms, of course, corresponding to general international law and at the same time introducing its own characteristics. The article provides an analysis of the privileges and immunities that are within the competence of customs administrations. In particular, the author considers the so-called “customs privileges” provided to a certain category of persons in the Eurasian Economic Union (hereinafter referred to as EAEU or Union). The article analyzes the customs aspect of the EAEU law and the relevant provisions of the Vienna Convention on Diplomatic Relations of 1961 and the Vienna Convention on Consular Relations of 1963 regarding the procedure for granting privileges and immunities to certain categories of people, the movement of diplomatic mail and the consular bag. In addition, the practice of the Russian Federation on the above-mentioned issues is described. The relevance of the research topic is due to the adoption of the new EAEU Customs Code in 2017, which has undergone significant changes in terms of customs regulation of the provision of immunities and privileges for a certain category of persons, the legal analysis of which requires correlation with international standards in this field adopted earlier. The peculiarities of customs regulation within the framework of the EAEU, regarding the granting of immunities and privileges to certain categories of persons, are pointed out and adherence to their norms of international law is noted.","PeriodicalId":41041,"journal":{"name":"Vestnik of Saint Petersburg University-Law-Vestnik Sankt-Peterburgskogo Universiteta-Pravo","volume":"21 1","pages":""},"PeriodicalIF":0.2,"publicationDate":"2021-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81607614","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}