This article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review. In accordance with German law, the administrative stage of dispute resolution, carried out by the tax authority, always precedes the filing of a complaint to a court. Consequently, the taxpayer submits his first application in writing to the tax authority that issued the tax act, though in some cases to a higher tax authority. This obligatory procedure was borrowed by the Russian tax system.
The article contains the findings of a research into particular aspects of use of identity documents with personal biometric data. It considers the international safety standards of documents with biometric data worked out by the International Civil Aviation Organization (ICAO), pursuant to which those data should be included into machine-readable documents used by their holders for travel to various states. It contains the information on the implementation of these international standards in Russian and European Union law.
The article outlines general characteristics of the sources of law, regulating relations associated with mergers, consolidations, acquisitions of joint stock companies in Russia and corporations in the United States respectively in the Russian legislation and the legislation of the United States and individual States. Both in Russia and in the USA there is a constitutional separation of powers between the Federal authorities and the Subjects of the Federation/ States respectively.
The presented article is devoted to the analysis of the basic principles of development, formation and activity of the institute of rhe Commissioner for Human Rights in the Republic of Peru. This Latin American state only 65 years ago took the democratic pass. Thirteen various constitutions were accepted in the meantime, and only the last constitution of 1993 could proclaim really democtratic principles of a state regime.
CIS members legislation regulating judicial proceedings on individual constitutional complaints is in the process of development, the relevant problems are debated by leading experts on national and international level. In view of the aforesaid this article is devoted to core concept of constitutional complaint – the model of complaint and contains comparative legal analysis of models incorporated in legislation of CIS members in different historical periods. The author proposes to enlarge the list of objects of constitutional complaint so that it includes all types of normative acts as well as individual acts, i.e. to introduce the model of full constitutional complaint. The named measures are aimed to strengthen protection of constitutional human rights in Russia and also to decrease the number of complaints against Russia filed to European Court of Human Rights.
At the origin of the International Law Department were such eminent scientists, diplomats and teachers as V.N. Durdenevsky, S.B. Krylov and F.I. Kozhevnikov. International law studies in USSR and Russia during the second half of the XX century was largely shaped by the lawyers of MGIMO. They had a large influence on the education in the international law in the whole USSR, and since 1990s in Russia and other CIS countries. The prominence of the research of MGIMO international lawyers was due to the close connections with the international practice, involving international negotiations in the United Nations and other international fora, diplomatic conferences and international scientific conferences. This experience is represented in the MGIMO handbooks on international law, which are still in demand.
This article provides analysis of such elements of the legal status of diplomats as obligations, prohibitions, restrictions and responsibility. Elements of the legal status are evaluated through the lens of comparative research and include the experience of diplomatic service legal regulation in the former Soviet Union countries as well as in other foreign countries.
The present article focuses on corporate governance in Russia, as well as on the approval in 2014 of the Code of Corporate Governance by the Bank of Russia and by the Russian Government. The article also provides the concept of the famous foreign term Compliance. Compliance is a system based on binding rules of conduct contained in the regulations which are mandatory for the company. In order to fulfill best practices and implement local acts on the most important issues for the company, many foreign companies as well as large Russian companies have formed special Compliance departments. Taking into account such international experience and international corporate governance principles the Bank of Russia has elaborated the Corporate Governance Code, approved by the Russian Government in February 2014.
Russia-EU customs cooperation legal base in force has been outdated and is hardly able to meet demands of trade-economic cooperation between Russia and EU. In particular, structure and substance of Russia-EU customs cooperation regulation do not allow to successfully respond to the challenges of bilateral trade. This is stipulated by legal changes at international level for Russia including ratification of International convention on harmonization and simplification of customs procedures of May 18, 1973, forming of Customs union, WTO accession) and following reforms of custom procedures in Russia.