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§ 2. Facultative elements of legal structure of the customs duties

Besides obligatory elements of legal structure of the tax without which definition it is not considered established, in the fiscal law theory also the group of so-called facultative (additional) elements of legal structure of the tax also is allocated.

Definition, structure and essence of facultative elements cause scientific disputes.

For example, A.I.Khudyakov noticed, that facultative elements «can be provided, but can and be absent. Presence or absence of these elements does not call into question a establishment of the tax which will be levied irrespective of this fact». In turn, such visible scientist in the field of the fiscal law theory as N.P.Kucherjavenko, disagreeing with the given statement, notices, that «optionality can be characterised as the general neobjazatelnostju this or that constituting characteristic of the tax for all versions of obligatory payments of tax character, and specificity of separate payment which cannot extend on all types of tax and gathering». Proceeding from it the specified author allocates two types of optionality in a tax legal mechanism:

1) unessential to all categories of taxes (an example fiscal incentives can serve); [234 [235]

2) elements which can be present at the tax mechanism, and can and not be used. Allocation of the given elements is caused by specificity of the tax, they are characteristic only for the given tax (for example, conducting special cadastres under property taxes; use banderolnogo a way of payment etc.) [236 [237] [238].

Under the fair remark Of this year Pepeljaeva, absence of facultative elements «does not influence degree of definiteness of the tax obligation, however essentially reduces guarantees of its appropriate execution». The specified author carries To facultative elements: an order of deduction and return of incorrectly withheld sums

238

The tax; responsibility for tax offences; fiscal incentives.

Many scientists carry to facultative elements only fiscal incentives and the bases for their use by the tax bearer. Similar opinion N.I.Himicheva [239] adheres also, to E.JU.Grachev [240], M.F.Ivlieva [241], A.B.Bylja [242], J.A.Krohina [243], etc.

According to item 1 of item 56 NK the Russian Federations tax benefits and to gathering admit given to separate categories of tax bearers and payers of gathering provided by the legislation on advantage taxes and tax collections in comparison with other tax bearers or payers of gathering, including possibility not to pay the tax or gathering or to pay them in the smaller size. The tax code of the Russian Federation also enters an interdiction for introduction of privileges of individual character. At the same time the Constitutional court of the Russian Federation has specified that the privilege has address character, and their establishment concerns an exclusive prerogative of the legislator [244].

Main principles of an establishment of privileges also have been defined by the Constitutional court of the Russian Federation. Such principles, in particular, concern an equality principle (ch. 1 items 19 of the Constitution of the Russian Federation) and a principle proportional konstitutsionno to the significant purposes of restriction of the rights and freedom (ch.

3 items 55

LD C

Constitutions of the Russian Federation).

Besides, privilege use exclusively voluntary character, and the tax bearer, on the basis of item 2 of item 56 NK has the Russian Federation, has the right to refuse use of a privilege or to suspend its use for one or several tax periods if other is not provided NK the Russian Federation.

It is necessary to notice, that now the tax laws do not contain legal classification of kinds of fiscal incentives, that, in turn, give rise to scientific disputes on the given question. So, for example, J.A.Krohina allocates such kinds of fiscal incentives, as:

1) withdrawals is a deducing from under the taxation of separate objects;

2) discounts are the privileges directed on reduction of tax base;

3) the tax credit - the privileges directed on reduction of tax base. The tax credit, according to the given scientist, it is possible to subdivide into following kinds: decrease in the rate of the tax, a delay or the instalments of payment of the tax, return before the paid tax, offset before the paid tax, replacement of payment of the tax with natural execution [245 [246].

A.B.Bylja allocates such kinds of fiscal incentives, as:

1) withdrawal - a privilege directed on deducing from under the taxation of separate objects of the taxation;

2) discounts - the privileges directed on reduction of tax base;

3) clearing - the privileges directed on reduction tax

247

Rates.

Of this year Pepeljaev as kinds of clearing of tax payment allocates: decrease in the rate of the tax; reduction okladnoj the sums (the total tax); a delay or the instalments of payment of the tax; the tax credit; the investment tax credit; the target tax credit; return before the paid tax (a tax part); offset before the paid tax.

In our opinion, the most proved approach to classification of fiscal incentives was offered by E.M.Ashmarina allocating:

1) clearings - a privilege directed on deducing from under the taxation of this or that group of tax bearers;

2) withdrawals - a privilege directed on deducing from under

The taxation of separate objects of the taxation;

3) deductions - a privilege directed on reduction of tax base;

4) discounts - a privilege directed on reduction of the tax rate. The specified classification considers all elements of the tax, which

Can be deduced from under the taxation.

Anyway, unlike tax, the customs legislation has fixed legal classification of kinds of customs privileges which essentially differ from doktrinalnoj classifications.

According to item 1 of item 74 TK the HARDWARE under privileges on payment of customs payments are understood:

1) tariff preferentsii;

2) tariff privileges (privileges on payment of the customs duties);

3) privileges on payment of taxes; [247 [248] [249] [250]

ЛГ1

4) privileges on payment of custom charges.

As consideration of an order of legal regulation of custom charges and customs taxes (in that sense in which the given term is used in the customs legislation) does not concern a subject of consideration of the present work, we will stop in more details on first two kinds of customs privileges.

According to paragraph 2 of item 1 of item 36 of the Law on custom duties under tariff preferentsiej it is necessary to understand clearing of payment of the import customs duties concerning the goods occurring from the countries, forming together with the Russian Federation the free trade zone or signed the agreements having for an object creation of such zone, or decrease in rates of the import customs duties concerning the goods occurring from the developing or least developed countries, using uniform system tariff preferentsy the Customs union.

Tariff preferentsii also call preferential duties. Inherently preferentsija represents decrease in the rate of the customs duties, i.e. it is the tax abatement. It is given usually on not mutual basis and does not extend on the third countries.

Proceeding from the resulted definition, we can conclude, that now the customs legislation provides two modes tariff preferentsy:

1) full clearing of payment of the import customs duties - operates concerning the goods occurring from the countries, forming together with the Russian Federation the free trade zone or signed the agreements having for an object creation of such zone. [251 [252]

Concerning the given mode, it is possible to tell, that the free trade zone has been created on the basis of the corresponding contract signed in St.-Petersburg 18.10.2011. For today in ZST

Russia, Ukraine, Belarus, Kazakhstan, Armenia, Moldova, Tajikistan and Kirgizstan [253 [254] [255] enter. The specified contract has been ratified by six states (exceptions are Tajikistan and

L with with

Kirgizstan).

The contract about ZST provides refusal of application of the customs duties and other equivalent payments in the relation:

- Export of the goods intended for the customs territory of other Party;

- Import of the goods occurring from the customs territory of other Party.

At the same time the Contract Parties about ZST have reserved the right to itself to apply the separate customs duties and other kinds of equivalent payments in relation to separate kinds of the goods occurring from territory of other Parties. The specified list is fixed in the Appendix 1 to the given contract. Thus each country has included concrete groups of the goods occurring from other concrete countries-participants ZST in the list. It is necessary to notice, that the majority of withdrawals has concerned export duties. At the same time the Contract Parties about ZST have agreed to carry on negotiations for decrease and stage-by-stage cancellation of the duties specified in the Appendix № 1.

Also the Contract Parties about ZST have agreed about cancellation of some interdictions and restrictions in mutual trade.

Here, however, it is necessary to notice, that ZST is not the Customs union and she does not assume unification of rates of the customs duties. In this connection in relation to the third countries of the rate of the customs duties and other equivalent payments will remain at former level [256 [257] [258].

Thus, the specified privileges are given on the basis of international agreements of the countries-participants ZST on a mutual basis;

2) decrease in the rate of the customs duties - operates concerning group of the goods occurring from the developing or least developed countries.

In this case tariff preferentsii are given not on a mutual basis and represent the "charity" form in relation to the least developed and developing states. Such practice is enough extended in the world and is based on the principles formulated within the limits of JUNKTAD.

To receive considered tariff preferentsiju the goods should:

To enter into the Inventory, the occurring and imported from developing and least developed countries at which import are given tariff preferentsii - now in the given list 65 kinds of the goods contain. According to item 4 of the Report from 12.12.2008"About uniform system tariff preferentsy the customs union» the quantity of positions of the specified list cannot exceed 20 percent of total podsubpozitsy the Uniform commodity nomenclature of foreign trade activities. At the same time in need of EEK can approve the additional list of such goods. The quantity of positions of such list cannot exceed 5 percent of total podsubpozitsy the Uniform commodity nomenclature of foreign trade activities;

To occur from the developing and least developed countries entering into one of below-mentioned lists:

- The list of developing countries - users of system tariff preferentsy the Customs union [259] includes 103 countries. On the basis of item 3 of the Report from 12.12.2008"About uniform system tariff preferentsy the customs union» [260] the given list joins the countries which are not classified by the World bank as the country with high level of the income. At the same time the countries which are not classified by the World bank as the country with high level of the income, can be not included in the specified list or are excluded from it in case of presence of some the conditions listed in above-named Report [261].

- The list of the least developed countries - users of system tariff preferentsy the Customs union [262] - the given list joins the countries entering into the list of the least developed countries of the United Nations. Now in the considered List the list from 49 countries contains.

According to section VI of Rules of definition of an origin of the goods from the developing and least developed countries [263] tariff preferentsii concerning the considered goods, are given only under condition of direct purchase of such goods in the least developed and developing countries and their direct delivery to the uniform customs territory of the states of the HARDWARE. Rules of direct delivery and direct purchase, and also the order of their documentary acknowledgement is in detail described in the above-named Rules.

Let's notice, that the system applied now tariff preferentsy concerning the goods occurring from the developing and least developed countries essentially differs from the similar system applied not so long ago in Russia. So, for example, E.A.Tihonovich and T.V.Chigareva, investigating history tariff preferentsy in Russia in 1990 - 2000th years, have noticed, that among the countries using «the Russian scheme preferentsy, besides really slaborazvityh there was also a number of economically progressing states with rather high indicators of a gain of gross national product on a shower of the population, such as Korea, Taiwan, Turkey, G onkong, Singapore. The Russian scheme of granting preferentsy was more simple and EU scheme» [264] contained more privileges, than, for example. The operating system in bolshej to a measure is equitable to economic interests of the Russian Federation and the Customs union as a whole.

Following kind of the privileges represented to subjects of foreign trade activities are tariff privileges which are privileges on payment of the customs duties in the true sense this word [265]. It is necessary to understand a measure As tariff privileges tamozhennotarifnogo the regulations, providing full or partial (in the form of decrease in the rate of the applied tariff) clearing of payment of the import customs duties.

The order of granting of privileges on payment of the customs duties, as well as in a case with tariff preferentsijami, is fixed in variety of international treaties and certificates of the national legislation, that considerably complicates position of subjects of foreign trade activities. Among the certificates regulating tariff privileges, it is possible to name the Agreement between the Government of the Russian Federation, the Government of Byelorussia and the Government of Republic Kazakhstan from 25.01.2008"On uniform customs-tariff regulation» [266], the Report from 12.12.2008"About granting of tariff privileges» [267 [268], the Decision of the Commission of the Customs union from 15.07.2011 № 728 «About an order of application of clearing of payment of the customs duties at import of separate commodity classes on the uniform customs territory of the Customs union», the Law of the Russian Federation «About custom duties» etc. Here, however, it is necessary to notice, that frequently positions of the given normative acts are included into the contradiction with each other. So, according to item item 2 74 TK the HARDWARE kinds of tariff privileges, an order and cases of their granting are defined according to TK the HARDWARE and (or) international treaties of member states of the Customs union. Meanwhile item 2 of item 6 of the Agreement on uniform customs-tariff regulation provides possibility of unilateral conducting tariff privileges the parties of the given Agreement under condition of presence of the arrangement with other participants of the Customs union. Practice shows, that application is come under by last norm. Thus, privileges on payment of the customs duties can carry both all-union, and national character.

Tariff privileges (privileges on payment of the customs duties) are given concerning certain groups of the goods without dependence from country of origin and provide full or partial clearing of payment of the customs duties. Proceeding from data us of definition, and also the analysis of the customs legislation, we can allocate some features of tariff privileges:

1) depending on customs duties kind on which the tariff privilege is given, the order of legal regulation of their granting differs also:

- Under the general rule legal regulation of an order of granting of tariff privileges under the import customs duties is carried out on the basis of norms TK the HARDWARE, and also international treaties of member countries of the HARDWARE;

- Granting of tariff privileges under the export customs duties is carried out on the basis of norms of internal legislation of member countries of the HARDWARE - in the Russian Federation privileges under the export customs duties are given according to norms of the Law of the Russian Federation «About custom duties»;

2) unlike tariff preferentsy, the tariff privileges given concerning the goods, the HARDWARE imported on the customs territory, on the basis of item 1 of the Report from 12.12.2008"About granting of tariff privileges» [269 [270] are applied irrespective of country of origin of the goods;

3) tariff privileges cannot have individual character. The given interdiction is directed on observance of equality of the rights of all participants of foreign trade activities and bar of claim by lapse of time of their discrimination;

4) as follows from item 1 of item 5 of the Agreement on uniform customs-tariff regulation, tariff privileges are given in two forms:

- In the form of full clearing;

- In the form of decrease in the rate of the customs duties;

5) that they can be applied as unilaterally also concerns features of tariff privileges, and on the terms of reciprocity.

Let's consider in more details kinds of given tariff privileges.

Now the order of introduction of tariff privileges on payment of the import customs duties is combined enough and confused, that is caused by presence of set of the standard-legal certificates regulating the given question, and also presence of some assumptions concerning introduction of privileges.

The basic standard legal act fixing the list of tariff privileges under the import customs duties, already mentioned Agreement on uniform customs-tariff regulation is. The analysis of positions of the given Agreement allows to allocate two groups of tariff privileges:

Tariff privileges on which granting of privileges is supposed. The given group includes the goods listed in item 3 of item 5 of the Agreement on uniform customs-tariff regulation, in particular the goods:

1) imported under the customs control within the limits of the corresponding customs modes established by the customs legislation;

2) imported as the contribution of the foreign founder in ustavnyj (skladochnyj) the capital within the terms established by constituent instruments for formation of this capital;

3) imported within the limits of the international cooperation of the states of the Parties in the field of research and space use, and also agreements on services in start of space vehicles, under the list approved EEK (KTS) [271 [272];

Tariff privileges on which clearing of customs duties payment is provided. In the given group join:

1) the vehicles which are carrying out international carriages of cargoes, luggage and passengers, and also subjects of logistics and equipment, fuel, the foodstuffs and other property necessary for their normal operation for the period of following in a way, in points of an intermediate stop or got abroad in connection with liquidation of failure (breakage) of these vehicles;

2) production of a sea craft of vessels of the states of the Parties, and also the vessels, leased (chartered) by legal bodies and physical persons of the states of the Parties;

3) the goods imported for official or a private use by representatives of the third countries, the physical persons having the right to free entry of such subjects on the basis of international treaties of the states of the Parties or their legislation;

4) currency of the states of the Parties, currency of the third countries (except used for the numismatical purposes), and also securities according to the legislation of the states of the Parties;

5) other kinds of the goods listed in item 1 of item 6 of the Agreement on the uniform

273

Customs-tariff regulation.

Privileges of the first and second group according to Order of application of clearing of payment of the customs duties are given at import of separate commodity classes on the uniform customs territory of the Customs union, approved Decision KTS from 15.07.2011 № 728 [273] [274]. In

Communication with it still has up to the end not clear value used concerning the first group of the goods of a phrase «application is supposed».

Besides it, on the basis of item 2 of item 6 of the Agreement of the party have the right to give privileges in other cases, to unify privileges and even to enter privileges unilaterally. On any of the given questions of the Party should reach arrangements. And, it is necessary to notice, that member states of the HARDWARE use such right in practice.

So, other kinds of the privileges which have been not provided by the Agreement on uniform customs-tariff regulation, have been entered on the basis of item 7 of the Decision of the Commission of the Customs union from 27.11.2009 № 130 «On uniform customs-tariff regulation of the customs union of Byelorussia, Republic Kazakhstan and the Russian Federation». Thus specified point of Decision KTS provides four «a kind of tariff privileges»:

1) privileges on which clearing of payment of the customs duties is provided. The specified tariff privileges operate concerning following groups of the goods:

- Motor vehicles of a commodity position 8703 TN the foreign trade activities of the HARDWARE made by managing subjects of the state-participants of the Customs union with application of concept «industrial assemblage»;

- Motor vehicles of commodity positions 8701, 8702, 8704, 8705 TN the foreign trade activities of the HARDWARE made by managing subjects of the state-participants of the Customs union with application of concept «industrial assemblage», at performance of the conditions defined by the separate decision of the Commission customs union;

- The equipment, including cars, mechanisms, and also the materials entering into the complete set of delivery of the corresponding equipment, and completing products (behind an exception podaktsiznyh), imported into the account of the credits given by the foreign states and [275] international financial organisations according to international treaties of the state-participants of the Customs union;

- The floating vessels registered in the international registers of vessels, the state-participants of the Customs union established by the legislation;

- Gold in ingots with the maintenance chemically pure gold not below 995 shares on 1000 shares ligaturnoj weights (test not less than 99,5 %), silver in ingots with the maintenance of chemically pure silver not below 999 shares on 1000 shares ligaturnoj weights (test not less than 99,9 %) and platinum in ingots with the maintenance of chemically pure metal not below 999,5 shares on 1000 shares ligaturnoj weights (test not less than 99,95 %), imported by the central (national) banks of the state-participants of the Customs union;

- And other groups of the goods listed in item 7.1 of Decision KTS from 27.11.2009. In total in the given subparagraph the list from 15 groups of the goods contains;

2) privileges on payment of the customs duties, established by international treaties of the state-participants of the HARDWARE, signed till January, 1st, 2010 (operate before unification and-or cancellation of these international treaties according to their final provisions);

3) according to item 7.3 of Decision KTS from 27.11.2009 years granting of tariff privileges concerning the goods imported from the third countries as the contribution of the founder in ustavnyj (skladochnyj) the capital (fund) within terms, established by constituent instruments for formation of this capital (fund) in an order provided by the legislation of the state-participants of the Customs union is supposed. As a matter of fact the given privilege supplements and expands already considered position of the Agreement on uniform customs-tariff regulation according to which introduction of a privilege concerning imported as the contribution of the foreign founder in ustavnyj (skladochnyj) the capital is supposed. Thus, Decision KTS had been fixed possibility of granting of such privilege to all founders;

4) the privileges given under the decision of the state-participant of the Customs union. Conditions of its introduction are:

- Definition of concrete payers to which such privilege is given;

- Entering in EEK offers on the mechanism of the control over use of the imported goods, excluding their no-purpose use, and also involving in an economic turn in territories of other state-participants of the Customs union;

- Reception of consent EEK with the offered mechanism of the control over use of the imported goods.

Thus, depending on the introduction mechanism it is possible to allocate following kinds of tariff privileges concerning the imported goods:

1) tariff privileges which are entered on the basis of international agreements of the countries-participants of the HARDWARE or Decision EEK (KTS);

2) the tariff privileges, which possibility of introduction it is provided by the international agreement of the countries-participants of the HARDWARE or Decision EEK (KTS) which order of application is established by the agreement of the countries-participants of the HARDWARE, Decision EEK or internal standard to certificates of member states of the HARDWARE;

3) the tariff privileges entered by member states of the HARDWARE unilaterally, with the consent of EEK;

4) the tariff privileges established by international treaties of the state-participants of the HARDWARE, signed till January, 1st, 2010 and continuing to operate before their unification or cancellation.

According to item 3 of item 34 of the Law of the Russian Federation «About custom duties» under a tariff privilege concerning the goods which are taken out from the Russian Federation, it is understood given on the terms of reciprocity or unilaterally at realisation of a commercial policy Russian

Federations a privilege in the form of clearing of payment of the customs duties or decrease in the rate of the customs duties.

The tariff privileges given at export of the goods on the basis of item 35 of the Law on custom duties, can be divided on two groups:

1) the tariff privileges providing unconditional clearing of payment of the export customs duties, concerning some groups of the goods [276 [277];

2) the tariff privileges given under the decision of the Government of the Russian Federation;

Separate consideration is demanded by a question on granting of such kind of privileges as tariff quotas. It is necessary to notice, that tariff quotas are not listed in the list containing in item 74 TK the HARDWARE proceeding from what it is possible to draw a conclusion, that they are not considered as a customs privilege. Meanwhile, in earlier operating edition of the Law of the Russian Federation «About custom duties» the establishment of tariff quotas on preferential import (export) of the goods was considered as a tariff privilege.

Now the order of granting of quotas is regulated by the Agreement between the Government of Byelorussia, the Republic Kazakhstan Government, the Government of the Russian Federation from 12.12.2008"About conditions and the mechanism of application of tariff quotas» and item 36 of the Law of the Russian Federation «About custom duties». In the given normative acts practically identical definition of tariff quotas (except that in the Law on custom duties instead of «import on the uniform customs territory it is spoken about" import to the Russian Federation ») contains. On the basis of the item 1 Agreements from 12.12.2008 it is necessary to understand a measure of regulation of import as a tariff quota on the uniform customs territory of separate kinds of the agricultural goods occurring from the third countries, providing application during the certain period of lower rate of the import customs duties at import of certain quantity of the goods (in natural or cost expression) in comparison with the rate of the import customs duties applied according to Uniform custom duties. Proceeding from the given definition it is possible to tell, that a tariff quota:

1) it is given concerning the limited group of the goods of agricultural character, and such quotas are given not on a mutual basis;

2) it is given concerning the goods occurring from the third countries;

3) it is entered for the certain period, i.e. carries a temporality;

4) it is applied in the form of decrease in the general rate of the import customs duties (full clearing it is not supposed);

5) provides limiting volume of the goods which can be imported on a quota - with excess of the given quantity the general rate is applied, i.e. it is a measure of tariff regulation which has quantitative restriction.

Proceeding from the analysis of item 1 of item 2 of the Agreement from 12.12.2008 within the limits of the Customs union tariff quotas are considered as a kind tariff preferentsy. Same causes nevkljuchenie quotas in the list of customs privileges. Meanwhile if to start with close interpretation of item 1 and 36 Laws on custom duties, it is possible to come to conclusion, that the Russian legislator does not identify (or, at least, not completely identifies) the given concepts. In spite of the fact that an order of granting tariff preferentsy and tariff quotas consider in same article (item 36 of the Law on custom duties), any instructions that it is necessary to consider quotas as a kind preferentsy, no. We consider, that such approach is more proved, as tariff quotas represent an independent version of customs privileges. It is connected by that:

1) tariff preferentsii it are given to separate groups of the goods occurring from the certain states - quotas do not provide stranovogo restriction;

2) unlike tariff quotas, preferentsii are entered on a constant basis;

3) quotas are entered mainly in own interests, preferentsii act or in the form of the international charity in relation to the least developed and developing countries or, as in a case with ZST - the form of encouragement of mutual trade more often;

4) preferentsii are given in the form of full clearing of payment of the duty, a quota - only rate decrease more often;

5) tariff preferentsii also do not provide quantitative restriction of the goods;

6) as an according a right condition on import of the goods within a quota the licence serves.

Proceeding from the aforesaid, we can draw a conclusion, that tariff preferentsii and tariff quotas - different kinds of privileges. The specified circumstance causes necessity of entering of the corresponding amendment for item 74 TK the HARDWARE, and also the Agreement from 12.12.2008.

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A source: Alferev Timur Pavlovich. FINANCIAL AND LEGAL REGULATION OF CUSTOMS TARIFF ACTIVITY AS A SOURCE OF THE FORMATION OF THE BUDGET OF THE RUSSIAN FEDERATION Thesis for the degree of candidate of legal sciences. Moscow 2014. 2014

More on topic § 2. Facultative elements of legal structure of the customs duties:

  1. § 1. Obligatory elements of legal structure of the customs duties
  2. the Chapter IV. Legal structure of the customs duties
  3. clearing of payment of the customs duties concerning temporarily taken out Russian Courts of Admiralty as means of maintenance of realisation of functions of the customs duties
  4. § 2. Legal nature of the customs duties
  5. the Financially-legal nature of clearing of payment of the customs duties concerning temporarily taken out Russian Courts of Admiralty
  6. Formation of financially-legal regulation of clearing of payment of the customs duties concerning the Russian Courts of Admiralty
  7. § 3.2. Elements of structure of administratively-legal status not state organisations
  8. § 2. The Customs duties as the budgetary income
  9. the export customs duties on petroleum.
  10. § 3. Issue elements as difficult legal structure.
  11. principles of clearing of payment of the customs duties concerning temporarily taken out Russian Courts of Admiralty
  12. § 1. Concept of custom duties and customs-tariff regulation
  13. a role and a place of elements of organizational structure of corporation in formation of anticorruption legal mechanisms.
  14. § 2. Legal regulation of the mechanism of distribution of customs payments in the Customs union
  15. legal regulation of passage of customs service by employees and federal civil servants of customs bodies of the Russian Federation.
  16. Chapter 3. ELEMENTS of the MECHANISM of REALIZATION of the CIVIL RIGHTS And DISCHARGE OF DUTIES
  17. Clearing of payment of the customs duties at fulfilment of planned operations on current (average) repair and (or) to maintenance service of temporarily taken out Russian Courts of Admiralty
  18. MASLY Andrey Igorevich. FINANCIALLY-LEGAL REGULATION of CLEARING of payment of the customs duties Concerning TEMPORARILY TAKEN out VEHICLES of the INTERNATIONAL TRANSPORTATION (ON the EXAMPLE of the RUSSIAN COURTS OF ADMIRALTY). The dissertation on competition of a scientific degree of the master of laws. Saratov -, 2018 2018
  19. Section II. BASIC ELEMENTS And STAGES of ACTION of the MECHANISM of REALIZATION of the CIVIL RIGHTS And DISCHARGE OF DUTIES
  20. Chapter 3. Problems of realisation of the right to clearing of payment of the customs duties concerning temporarily taken out Russian Courts of Admiralty