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«Russian Journal of Comparative Law» – юридический научный журнал.

E-ISSN 2413-7618

Периодичность – 2 раза в год.

Издается с 2014 года.

2 June 03, 2015

Articles and Statements

1. Lilia Abramchyk
The Tax Authorities of the Republic of Belarus: the Concept and the Legal Status

Russian Journal of Comparative Law, 2015, Vol. (4), Is. 2, pp. 36-43.
DOI: 10.13187/rjcl.2015.4.36CrossRef

The article deals with the tax authorities of the Republic of Belarus, are characterized by their regulatory framework that defines their concept, composition and legal status. We analyzed the scientific point of view, authors, distinction between "public service" and "service." The principles underlying the activities of the tax authorities of the Republic of Belarus. On the basis of the research the author has come to the following conclusions: - Proposed to expand the powers of the tax authorities during the audit, namely in the case of an establishment during the inspection of apparent violations of tax laws, seize property, including the means of production and checked the payer in order to ensure fulfillment of the tax liability after the inspection; - It is advisable to make additions to the Tax Code of the Republic of Belarus in terms of determining the legal status of the tax authorities for the activities to identify the property of the payer (another obliged person), as well as its debtors, obliging the payer for the activities not only provide access to tax authorities in the territory or to the premises, but also to provide information, the necessary documentation, access to electronic resources.

URL: http://ejournal41.com/journals_n/1441284992.pdf
Number of views: 1489      Download in PDF

2. Pavel N. Biriukov
Some Questions of Political Financing in Switzerland

Russian Journal of Comparative Law, 2015, Vol. (4), Is. 2, pp. 44-53.
DOI: 10.13187/rjcl.2015.4.44CrossRef

The article deals with the legal status of political parties of Switzerland. A number of national norms of Switzerland, which measured legal status and liability of political subjects is given. In particular, it analyzes the provisions of the Civil Code, the Act on Political Parties and others Switzerland's normative acts. The main attention is paid to the description of the existing types of political financing, and the liability of political parties. Switzerland is one of the rare European countries to have no specific regulations on political parties and their financing, or on the federal funding of election campaigns. Political parties and election, referendum and initiative campaigns do not receive any public funding at federal level or in almost any of the cantons. In certain cases parties have internal financial rules. In the absence of specific rules on the transparency of political financing in Switzerland, including ones on accounting, there is no mechanism or body at federal level to monitor this financing. The author proposes measures to improve the legislation of Switzerland.

URL: http://ejournal41.com/journals_n/1441285092.pdf
Number of views: 1497      Download in PDF

3. Vladislav Borisov
Online Dispute Resolution under UK Legislation

Russian Journal of Comparative Law, 2015, Vol. (4), Is. 2, pp. 54-60.
DOI: 10.13187/rjcl.2015.4.54CrossRef

The article deals with one of the alternative dispute resolution method – online dispute resolution. The critical discussion whether ODR is the best way to resolve Internet disputes will be provided. Therefore, the Information Act 2000 and the Arbitration and Conciliation Act 1996 and 2000 are extensively engaged to provide to the online platform of dispute resolution. Also, article describes the possibility to resolve disputes in such types online issues as B2B, B2C and C2C. The article will be considered from international and the UK legal prospectives.

URL: http://ejournal41.com/journals_n/1441285181.pdf
Number of views: 1567      Download in PDF

4. Ekaterina A. Khalapyan
On the Executive Function of the Czech Customs Service

Russian Journal of Comparative Law, 2015, Vol. (4), Is. 2, pp. 61-66.
DOI: 10.13187/rjcl.2015.4.61CrossRef

This paper deals with the executive jurisdiction of the Customs Service of the Czech Republic. The author analyzes administrative actions and non-fiscal competence of the Czech Customs Service. The main attention is given to the implementation of EU documents in Czech legal system. The author gives an overview of the structure of executive function of the Czech Customs Service. It is shown that status of Customs Service is formed not only by acts and regulations, but also by documents adopted by international organisations. The practice of the Customs Service, counteracting the illegal activities of different subjects, is investigated. Much attention is paid to the analysis of practical measures of preclusive character, which play an important role in reducing offences committed by individuals and legal persons in customs sphere. It is emphasized that only joint activities of state bodies can reduce the damage caused by illegal activities of subjects.

URL: http://ejournal41.com/journals_n/1441285251.pdf
Number of views: 1455      Download in PDF

5. Thi Thuy Nguyen
Agreements on Customs Cooperation Between Vietnam and Foreign Countries

Russian Journal of Comparative Law, 2015, Vol. (4), Is. 2, pp. 67-71.
DOI: 10.13187/rjcl.2015.4.67CrossRef

The article examines the agreements on customs cooperation between Vietnam and foreign countries. Analyzes the international treaties; agreements of Vietnam with international organizations (World Customs Organization, World Trade Organization), with regional organizations (ASEAN, APEC, ASEM and GMS Program); agreements on cooperation and mutual assistance in the customs area between Vietnamese Government and foreign Governments; projects in the framework of multilateral and bilateral cooperation Vietnam; normative legal acts of Vietnam in the field of customs cooperation. The attention is paid to the implementation of international obligations of the customs in Vietnam. A description of the specific activities, objectives and values is also in the regulation of customs relations in Vietnam.

URL: http://ejournal41.com/journals_n/1441285315.pdf
Number of views: 1436      Download in PDF

6. Alexander F. Rekhovskiy
On the History of Trial by Jury in Japan

Russian Journal of Comparative Law, 2015, Vol. (4), Is. 2, pp. 72-78.
DOI: 10.13187/rjcl.2015.4.72CrossRef

This article is devoted to the history of trial by jury in Japan. The author analyses the procedural peculiarities of functioning of the initial jury trial in the mid-20th century. The stages are allocated consistent introduction of civic participation in the administration of Justice in criminal cases in Japan. The influence of the American model of Justice to reform the judicial system of Japan after the second world war. Examines two forms of public participation in addressing legal issues. The first form is used to limit the power of the Prosecutor to issue waiver of prosecution. This form is based on the American model of a grand jury. The second form, called "Saiban-in", was developed by scientists-Jurists Japan and approved, through the adoption of a special law in 2004 year. This form is unique because it uses elements of traditional court jurors the Anglo-Saxon system and Court šeffenov, created in Germany in the 19th century. The creation of a mixed system allowed not only to increase participation in the administration of Justice in criminal cases in Japan, but also become the main instrument for the reform of the judicial system with a view to democratization and public confidence in the judicial and political authorities. The author concludes that in Japan hybrid system of popular participation in criminal matters will be improved and could be extended to the realm of civil proceedings. In addition, this system can get distribution in the countries of the Asian-Pacific region, in particular in the Republic of Korea.

URL: http://ejournal41.com/journals_n/1441285634.pdf
Number of views: 1428      Download in PDF

full number
URL: http://ejournal41.com/journals_n/1441285673.pdf
Number of views: 1611      Download in PDF

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