<<

THE BIBLIOGRAPHIC LIST OF THE USED SOURCES

The international legal acts

1. The international convention on simplification and harmonisation of customs procedures [Text]: it is made in Kyoto on May, 18th, 1973 (in red. The report from June, 26th, 1999)//SZ the Russian Federation.

- 2011. - № 32, item 4810.

2. The customs convention on the international transportation of cargoes with application of book MDP (convention MDP) [Text]: it is concluded in Geneva on November, 14th, 1975//ASMAP. The customs convention on the international transportation of cargoes with application of book MDP (convention MDP). M, 1993.

3. The contract on the Euroasian economic union [the Electronic resource]: it is signed in to Astana on May, 29th, 2014 (from amendment from May, 08th, 2015), it is ratified by the Federal act from October, 3rd, 2014 № 279-FZ. - URL: http://www.eurasiancommission.org (reference date: 29.08.2017).

4. The customs code of the Customs union (the appendix to

To the contract on the Customs code of the Customs union, accepted by the Decision of Interstate Council EvrAzEs at level of heads of the states from November, 27th 2009 № 17) [Text] (from amendment and dop. From May, 8th, 2015)//SZ the Russian Federation. - 2010. - № 50, item 6615; 2015. - № 38, item 5214.

5. The customs code of the Euroasian economic union

(The appendix № 1 to the Contract on the Customs code of the Euroasian economic union) [Text]//Union of Right Forces "ConsultantPlus" (reference date:

28.09.2017).

6. The agreement between the Government of the Russian Federation, the Government

Byelorussia and the Government of Republic Kazakhstan from January, 25th, 2008 «About definition of customs cost of the goods moved through customs border of the Customs union» [Text] (from amendment and dop. From April, 23rd, 2012)//the Bulletin of international treaties. - 2013. - № 4.

7. The agreement between the Government of the Russian Federation, the Government

Byelorussia and the Government of Republic Kazakhstan from June, 18th, 2010 «About an order of moving by physical persons of the goods for a private use through customs border of the customs union and fulfilment of the customs operations connected with their release» (together with «Order of definition of the moment of release and engine volume avto - a motor-vehicle») [Text] (from amendment and dop. From May, 8th, 2015)//SZ the Russian Federation. - 2012. - № 36, item 4866; 2015. - № 38, item 5214.

8. The decision of the Commission of the Customs union from June, 18th, 2010 № 311 «About the Instruction about an order of fulfilment of customs operations concerning the goods for a private use, moved by physical persons through customs border, and reflexion of the fact of a recognition of such goods not being under the customs control» [the Electronic resource] (from amendment and dop. From March, 3rd, 2017). - URL: http://www.tsouz.ru/(reference date:

29.08.2017).

9. The decision of the Commission of the Customs union from December, 9th, 2011 № 872 «About definition of criteria to the persons carrying out activity on manufacture of the goods and (or) exporting the goods to whom the export customs duties are not applied, applying to receive the status of the authorised economic operator» [the Electronic resource]. - URL: http://www.tsouz.ru/(reference date: 13.09.2017).

10. The decision № 233 Boards of the Euroasian economic commission «About the contract draught on the Customs code of the Euroasian economic union» (Together with projects «the Customs code...», «the Order of interaction of customs bodies at collecting of the customs duties, taxes by transportation the goods according to a customs procedure of customs transit and transfer of the amounts collected of the customs duties, taxes in gosudarstvochlen..., in which the customs duties, taxes», «the List of data for information interchange from information resources of customs bodies») [the Electronic resource] come under to payment: it is accepted in to Moscow on December, 18th, 2014 - URL: http://www.eurasiancommission.org/(reference date: 19.12.2014).

11. The appendix № 8 to the Contract on the Euroasian economic

The union «the Report on application of special protective, antidumping and compensatory measures in relation to the third countries» [the Electronic resource] (from amendment and dop. From February, 12th, 2017). - URL:

http://www.eurasiancommission.org/(reference date: 15.08.2017).

12. The appendix № 5 to the Contract on the Euroasian economic

The union «the Report on an order of transfer and distribution of the sums of the import customs duties (other duties, the taxes and tax collections having

Equivalent action), their transfers in the income of budgets of member states »[the Electronic resource]: it is signed in to Astana on May, 29th, 2014 (from amendment and dop. From May, 8th, 2015). - URL: http://www.eurasiancommission.org/(reference date: 15.08.2017).

13. The appendix № 18 to the Contract on the Euroasian economic union «the Report on an order of collection of indirect taxes« the Report on an order of collection of indirect taxes and the mechanism of the control over their payment at export and import of the goods, performance of works, rendering of services »[the Electronic resource]: it is signed in to Astana on May, 29th, 2014 (from amendment and dop. From May, 8th, 2015). - URL: http://www.eurasiancommission.org/(reference date:

15.08.2017).

Standard legal acts of the Russian Federation

14. The constitution of the Russian Federation [Text]: it is accepted by plebicite on December, 12th, 1993) (from amendment from July, 21st, 2014 № 11-FKZ)//Dews. The newspaper. - 1993. - 25 deck.; SZ the Russian Federation. - 2014. - № 31, item 4398.

Codes

15. The budgetary code of the Russian Federation from July, 31st 1998 № 145-FZ [Text] (from amendment and dop. From September, 30th, 2017 № 285-FZ)//SZ the Russian Federation. - 1998. - № 31, item 3823; 2017. - № 40, item 5752.

16. The Civil code of the Russian Federation (a part the second) from January, 26th 1996 № 14 FZ [Text] (from amendment and dop. From March, 28th, 2017 № 39-FZ)//SZ the Russian Federation. - 1996. - № 5, item 410; 2017. - № 14, item 1998.

17. The code of the Russian Federation about administrative violations from December, 30th, 2001 № 195-FZ [Text] (from amendment and dop. From July, 29th, 2017 № 279-FZ)//SZ the Russian Federation. - 2002. - № 1, ch. 1, item 1; 2017. - № 31, ch. 1, item 4828.

18. The wood code of the Russian Federation from December, 4th, 2006 № 200-FZ [Text] (from amendment and dop. From July, 1st, 2017 № 143-FZ)//SZ the Russian Federation. - 2006. - № 50, item 5278; 2017. - № 27, item 3940.

19. The tax code of the Russian Federation (a part the first) from July, 31st, 1998 № 146-FZ [Text] (from amendment and dop. From July, 18th, 2017 № 173-FZ)//SZ the Russian Federation. - 1998. - № 31, item 3824; 2017. - № 30, item 4453.

Federal acts and the Law of the Russian Federation

20. The federal act from July, 21st, 1997 № 114-FZ «About service in customs bodies of the Russian Federation» [Text] (from amendment and dop. From December, 28th, 2016 № 505-FZ)//SZ the Russian Federation. - 1997. - № 30, item 3586; 2017. - № 1, ch. 1, item 46.

21. The federal act from February, 22nd, 1999 № 36-FZ «About the federal budget for 1999» [Text] (from amendment and dop. From December, 23rd, 2003 № 186-FZ)//SZ the Russian Federation. - 1999. - № 9, item 1093; 2003. - № 52, ч.1, item 5038.

22. The federal act from May, 4th, 1999 № 95-FZ «About free aid (assistance) of the Russian Federation and modification and additions in separate acts of the Russian Federation for taxes and for an establishment of privileges on payments in the state off-budget funds in connection with realisation of free aid (assistance) of the Russian Federation» [Text] (from amendment and dop. From November, 24th, 2008 № 160-FZ)//SZ the Russian Federation. - 1999. - № 18, item 2221; 2008. - № 30, ch. 2, item 3616.

23. The federal act from December, 31st, 1999 № 227-FZ «About the federal budget for 2000» [Text] (from amendment from December, 23rd, 2003 № 186-FZ)//SZ the Russian Federation. - 2000. - № 1, ч.1, item 10; 2003. - № 52, ч.1, item 5038.

24. The federal act from July, 29th, 2004 № 95-FZ «About modification of parts the first and the second the Tax code of the Russian Federation and a recognition become invalid for some acts (positions of acts) Russian Federation about taxes and tax collections» [Text] (from amendment and dop. From November, 24th, 2014 № 366-FZ)//SZ the Russian Federation. - 2004. - № 31, item 3231; 2014. - №. 48, item 6647.

25. The federal act from August, 20th, 2004 № 120-FZ «About modification of the Budgetary code of the Russian Federation regarding regulation of interbudgetary relations» [Text] (from amendment and dop. From November, 29th, 2014 № 374-FZ)//SZ the Russian Federation. - 2004. - № 34, item 3535; 2014. - № 48, item 6664.

26. The federal act from July, 21st, 2005 № 115-FZ «About

kontsessionnyh agreements »[Text] (from amendment and dop. From July, 29th, 2017 № 279-FZ)//SZ the Russian Federation. - 2005. - № 30, ch. 2, item 3126; 2017. - № 31, ch. 1, item 4828.

27. The federal act from July, 27th, 2006 № 149-FZ «About

Information, information technologies and about information protection »[Text] (from amendment and dop. From July, 29th, 2017 № 276-FZ)//SZ the Russian Federation. - 2006. - № 31, ch. 1, item 3448; 2017; - № 31, ch. 1, item 4825.

28. The federal act from July, 5th, 2010 № 154-FZ «Consular

The charter of the Russian Federation »[Text] (from amendment and dop. From July, 21st, 2014 № 267-FZ)//SZ the Russian Federation. - 2010. - № 28, item 3554; 2014. - № 30, ch. 1, item 4268.

29. The federal act from July, 27th, 2010 № 210-FZ «About

The organisations of granting of the state and municipal services »[Text] (from amendment and dop. From December, 28th, 2016 №471-ФЗ)//SZ the Russian Federation. - 2010. - № 31, item 4179; 2017. - № 1, ch. 1, item 12.

30. The federal act from November, 3rd, 2010 № 279-FZ «About

Joining of the Russian Federation to the International convention on simplification and harmonisation of customs procedures from May, 18th, 1973 in edition of the Report on modification of the International convention on simplification and harmonisation of customs procedures from June, 26th, 1999 »[Text]//SZ the Russian Federation. - 2010. - № 45, item 5744.

31. The federal act from November, 27th, 2010 № 311-FZ «About

Customs regulation in the Russian Federation »[Text] (from amendment and dop. From July, 29th, 2017 № 232-FZ)//SZ the Russian Federation. - 2010. - № 48, item 6252; 2017. - № 31, ch. 1, item 4781.

32. The federal act from December, 28th, 2010 № 390-FZ «About

Safety »[Text] (from amendment and dop. From October, 5th, 2015 № 285-FZ)//SZ the Russian Federation. - 2011. № 1, item 2; 2015. - № 41, ch. 2, item 5639.

33. The federal act from April, 6th, 2011 № 63-FZ «About

Digital signature »[Text] (from amendment and dop. From June, 23rd, 2016 № 220-FZ)//SZ the Russian Federation. - 2011. - № 15, item 2036; 2016. - № 26, ch. 1, item 3889.

34. The federal act from April, 6th, 2015 № 70-FZ «About modification of the Federal act« On customs regulation in the Russian Federation »regarding perfection of the customs operations connected with time storage of the goods» [Text]//SZ the Russian Federation. - 2015. - № 14, item 2010.

35. The federal act from December, 14th, 2015 № 359-FZ «About the federal budget for 2016» [Text] (from amendment and dop. From November, 22nd, 2016 № 397-FZ)//SZ the Russian Federation. - 2015. - № 51, ch. 3, item 7230 (enc. 21 (the termination), enc. 23 - 27, 30); 2016. - № 48, ch. 3, item 6737 (termination).

36. The federal act from December, 19th, 2016 № 415-FZ «About the federal budget for 2017 and for the planned period 2018 and 2019» [Text] (from amendment and dop. From July, 1st, 2017 № 157-FZ)//SZ the Russian Federation. - 2016. - № 52, ch. 1, item 7464; 2017. - № 27, item 3954.

37. The federal act from July, 29th, 2017 № 214-FZ «About experiment carrying out on development of a resort infrastructure in Republic of Crimea, Altay territory, Krasnodar territory and Stavropol Territory» [Text]//SZ the Russian Federation.-2017. - № 31, ch. 1, item 4763.

38. The law of the Russian Federation from February, 21st 1992 № 2395-1 «About bowels» [Text] (from amendment and dop. From July, 26th, 2017 № 188-FZ)//SZ the Russian Federation. - 1995. - № 10, item 823; 2017. - № 31, ch. 1, item 4737.

Decrees of the President of the Russian Federation and the Message of the President

The Russian Federation

39. The decree of the President of the Russian Federation from August, 6th, 2014 № 560 «About application of separate special economic measures with a view of maintenance of safety of the Russian Federation» [Text] (from amendment and dop. From June, 30th, 2017 № 293)//SZ the Russian Federation. - 2014. - № 32, item 4470; 2017. - № 27, item 4022.

40. The decree of the President of the Russian Federation from January, 15th, 2016 № 12 «Questions of the Ministry of Finance of the Russian Federation» [Text]//SZ the Russian Federation. - 2016. - № 3, item 473.

41. The decree of the President of the Russian Federation from November, 30th, 2016 № 640 «About the statement of the Concept of foreign policy of the Russian Federation» [Text]//SZ the Russian Federation. - 2016. - № 49, item 6886.

42. The message of the President of the Russian Federation to Federal assembly from December, 3rd, 2015 [Text]//Dews. The newspaper. - 2015. - 4 deck.

The governmental orders of the Russian Federation and other certificates

Enforcement authorities

43. The governmental order of the Russian Federation from July, 21st, 1998 № 814 «About measures on regulation of a turn of the civil and office weapon and cartridges to it in territory of the Russian Federation» (together with «Rules of a turn of the civil and office weapon and cartridges to it in territory of the Russian Federation», «Position about conducting and edition G osudarstvennogo a cadastre of the civil and office weapon and cartridges to it») [Text] (from amendment and dop. From May, 17th, 2017 № 574)//SZ the Russian Federation. - 1998. - № 32, item 3878; 2017. - № 21, item 3024.

44. The governmental order of the Russian Federation from June, 30th, 2004 № 331 «About the Position statement about Federal antimonopoly service» [Text] (from amendment and dop. From October, 17th, 2016 № 1052)//SZ the Russian Federation. - 2004. - № 31, item 3259; 2016. - № 43, item 6030.

45. The governmental order of the Russian Federation from December, 28th, 2004 № 863 «About rates of custom charges for customs operations» [Text] (from amendment from December, 12th, 2012 № 1286)//SZ the Russian Federation. - 2005. - № 1, ch. 2, item 108; 2012. - № 51, item 7221.

46. The governmental order of the Russian Federation from February, 17th 2005 № 85 «About the statement of the list of the professional equipment for manufacture and release of mass media in which relation custom charges for customs operations are not levied at a premise under a customs procedure of time export, and also at end of a customs procedure of time export by a premise of the goods under a customs procedure reimporta» [Text] (from amendment and dop. From October, 11th, 2012 № 1038)//SZ the Russian Federation. - 2005. - № 8, item 662; 2012. - № 43, item 5874.

47. The governmental order of the Russian Federation from December, 30th 2006 № 876 «About rates of a payment for using the water objects which are in the federal property» [Text] (from amendment and dop. From December, 26th, 2014 № 1509)//SZ the Russian Federation. - 2007. - № 1, ch. 2, item 324; 2015. - № 1, ch. 2, item 294.

48. The governmental order of the Russian Federation from December, 31st, 2009 № 1194 «About stimulation of acquisition of new vehicles instead of left operation and handed over on recycling, and also on creation in the Russian Federation systems of gathering and recycling of the vehicles which have left operation» (together with «Rules of granting at the expense of means of the federal budget of grants for compensation of losses in incomes of trading organisations at sale of new vehicles of the Russian manufacture at a discount to the physical persons who have handed over the vehicle who have left operation on recycling») [Text] (from amendment from April, 26th, 2012 № 400)//SZ the Russian Federation. - 2010. - № 3, item 319; 2012. - № 19, item 2425.

49. The governmental order of the Russian Federation from February, 10th 2011г. № 63 «About clearing of payment of custom charges for fulfilment of the actions connected with release of the goods, at import on territory of the Russian Federation ulovov water biological resources and fish from them fish and other production» [Text]//SZ the Russian Federation. - 2011. - № 7, item 992.

50. The governmental order of the Russian Federation from May, 18th, 2011 № 387 «About clearing of payment of custom charges for customs operations at import to the Russian Federation not registered medical products for medical aid rendering under vital indications of the concrete patient, and also haemopoetic stvolovyh cages, a bone brain» [Text]//SZ the Russian Federation. - 2011. - № 21, item 2974.

51. The governmental order from August, 19th, 2011 № 704 «About the Position statement about compensation by customs bodies of the expenses (costs) suffered by the person in connection with storage of the goods in which relation during customs inspection carrying out infringement of the customs legislation of the Customs union within the limits of EvrAzES and (or) legislations of the Russian Federation on customs business» [Text]//SZ the Russian Federation is not established. - 2011. - № 35, item 5091.

52. The governmental order of the Russian Federation from March, 6th, 2012 № 191 «About the statement of Rules of definition of customs cost of the goods which are taken out from the Russian Federation» [Text] (from amendment and dop. From August, 12th, 2015)//SZ the Russian Federation. - 2012. - № 12, item 1415; 2015. - № 33, item 4854.

53. The governmental order of the Russian Federation from May, 2nd, 2012 № 407 «About clearing of collection of custom charges for customs operations in the relation kruiznogo a vessel temporarily imported into the Russian Federation for the purpose of use as hotel for residing of visitors and participants of the summit within the limits of a forum« Asian-Pacific economic cooperation »in 2012 and taken out back» [Text]//SZ the Russian Federation. - 2012. - № 19, item 2432.

54. The governmental order of the Russian Federation from December, 1st, 2012 № 1241 «About clearing of collection of custom charges for customs operations concerning the goods imported into the Russian Federation for demonstration and use at carrying out of the International aviation holiday, providing retroaviashou« Legends of world aircraft »and aviashow« the General sky », the Military-air forces devoted to the 100 anniversary, and taken out back» [Text]//SZ the Russian Federation. - 2012. - № 50, ch. 6, item 7059.

55. The governmental order of the Russian Federation from June, 14th, 2013 № 504 «About collection of a payment on account of compensation of the harm caused to highways of common use of federal value by vehicles, having the resolved maximum weight over 12 tons» (together with «Rules of collection of a payment on account of compensation of the harm caused to highways of common use of federal value by vehicles, having the resolved maximum weight over 12 tons») [Text] (from amendment and dop. From June, 20th, 2017 № 731)//SZ the Russian Federation. - 2013. - № 25, item 3165; 2017. - № 27, item 4036.

56. The governmental order of the Russian Federation from September, 16th, 2013 № 809 «About Federal customs service» (together with «Position about Federal customs service») [Text] (from amendment and dop. From June, 12th, 2017 № 698)//SZ the Russian Federation. - 2013. - № 38, item 4823; 2017. - № 25, item 3689.

57. The governmental order of the Russian Federation from December, 11th, 2013 № 1145 «About clearing of collection of custom charges for customs operations concerning the sea passenger vessels temporarily imported into the Russian Federation for the purpose of use as floating hotels in carrying out of XXII Olympic winter games and XI

Paralimpijsky winter games of 2014 in of Sochi and taken out back »[Text]//SZ the Russian Federation. - 2013. - № 50, item 6610.

58. The governmental order of the Russian Federation from August, 7th, 2014 № 778 «About measures on realisation of decrees of the President of the Russian Federation from August, 6th, 2014 № 560, from June, 24th, 2015 № 320 and from June, 29th, 2016«305»[Text] (from amendment and dop. From July, 4th, 2017 № 790)//SZ the Russian Federation. - 2014. - № 32, item 4543; 2017. - № 28, item 4164.

59. The governmental order of the Russian Federation from December, 16th, 2014 № 1366 «About definition of a place of time storage of the goods» [Text]//SZ the Russian Federation. - 2014. - № 51, item 7450.

60. The governmental order of the Russian Federation from November, 7th, 2015 № 1205 «About clearing of collection of custom charges for customs operations at export to the international items of mail of the goods which are not assessed with the export customs duties» [Text]//SZ the Russian Federation. - 2015. - № 46, item 6389.

61. The order of the Government of the Russian Federation from December, 28th, 2012 № 2575-r «About Strategy of development of customs service of the Russian Federation till 2020» [Text] (from amendment and dop. From August, 7th, 2017 № 944)//SZ the Russian Federation. - 2013. - № 2, item 109; 2017. - № 33, item 5202.

62. The order of the Ministry of Finance of Russia from November, 12th, 2013 № 107н «About the statement of Rules of instructions of the information in requisites of orders about transfer of money resources on account of payments in budgetary system of the Russian Federation» (together with «Rules of instructions of the information identifying the payer, the addressee of means at orders about transfer of money resources on account of payments in budgetary system of the Russian Federation","Rules of instructions of the information identifying payment, at orders about transfer of money resources on account of taxes, gathering and other payments in budgetary system of the Russian Federation, administered by tax organs","Rules of instructions of the information identifying payment, at orders about transfer of money resources on account of the customs and other payments administered by customs bodies","Rules of instructions of the information identifying payment, at orders about transfer of money resources on account of payments in budgetary system of the Russian Federation (except for payments, Administered by tax and customs bodies) "," Rules of instructions of the information identifying the person or body, constituted the order about transfer of money resources on account of payments in budgetary system of the Russian Federation ») [Text] (from amendment and dop. From April, 5th, 2017 №58н)//Dews. The newspaper. - 2014. - 24 janv.

63. Order FTS of Russia from December, 6th, 2007 № 1496 «About establishment of warehouses of time storage by customs bodies» [Text]//Customs sheets. - 2008. - № 3.

64. Order FTS of Russia from January, 13th, 2011 № 73 «About the statement of the form of the receipt on acceptance of the goods on storage on a warehouse of time storage of customs body» [Text]//BNA federal enforcement authorities. - 2011. - № 10.

65. Order FTS of Russia from February, 25th, 2011 № 397 «About the statement of the Order of customs support of vehicles of the international transportation transporting the goods» [Text]//Dews. The newspaper. - 2011. - 29 apr.

66. Order FTS of Russia from March, 25th, 2011 № 635 «About the Instruction statement about an order of filling of the receipt on acceptance of the goods on storage on a warehouse of time storage of customs body» [Text]//Customs sheets. - 2011. - № 6.

67. Order FTS of Russia from December, 29th, 2012 № 2688 «About the statement of the Order of representation of documents and data in customs body at a premise of the goods on a warehouse of time storage (other places of time storage of the goods), premises (delivery) of the goods on a warehouse of time storage (from a warehouse) and other places of time storage, reporting representation about the goods which are on time storage, and also an order and conditions of delivery of the permission of customs body on time storage of the goods in other places» [Text] (from amendment and dop. From December, 19th, 2016 АКПИ16-1102)//Dews. The newspaper. - 2013. - on July, 3rd.

68. Order FTS of Russia from March, 24th, 2014 № 518 «About creation in FTS Russia working group on perfection of customs administration» [Text] (from amendment and dop. From May, 15th, 2017 № 790)//Union of Right Forces "ConsultantPlus" (reference date: 11.12.2016).

69. Order FTS of Russia from August, 18th, 2015 № 1677 «About the statement of strategy and tactics of application of a control system by risks, an order of gathering and processing of the information, carrying out of the analysis and an estimation of risks, working out and realisation of measures on management of risks (except for risks in the field of veterinary science, sanitarnoepidemiologicheskogo supervision and maintenance of quarantine of plants)» [Text]//BNA federal enforcement authorities. - 2016. - № 8.

70. Letter FTS the Russian Federation from February, 28th 2011 № 01-11/8597 «About payment of custom charges for customs operations» [Text]//Customs sheets. - 2011. - № 6.

71. Letter FTS the Russian Federation from March, 1st, 2011 № 01-11/8833 «About fulfilment of customs operations concerning containers» [Text]//Customs sheets. - 2011. - № 6.

72. Letter FTS the Russian Federation from March, 15th, 2011 № 01-11/11245 «About application of a rate of foreign exchange for calculation of custom charges for customs operations» [Text]//Customs vedomosti. - 2011. - № 7.

73. Letter FTS the Russian Federation from July, 14th 2011 № 01-11/33387 «About return of the customs duties, taxes and custom charges after release of the goods» [Text]//Customs sheets. - 2011. - № 10.

74. Letter FTS the Russian Federation from April, 29th, 2011 № 04-28/19890 «About performance of the decision of board TK SG» [Text]//Union of Right Forces «the Adviser plus» (reference date: 15.06.2017).

75. The plan of activity FNS of Russia for 2016 [Text]: utv. The Ministry of Finance of Russia on December, 10th, 2015 (red. From May, 17th, 2016)//Union of Right Forces "ConsultantPlus" (reference date: 19.12.2016).

76. The order of the TECHNICAL TRAINING COLLEGE from January, 20th, 2016 № 25 «About control indicators of efficiency of customs bodies of Privolzhsky region» [the Electronic resource]. - URL: http://ptu.customs.ru/index.php (reference date: 29.08.2016).

Standard legal acts of the foreign states

77. The tax code Byelorussia (General part) from 19

December, 2002 № 166-Z [the Electronic resource]. - URL:

http://www.mlog.gov.by/ru/(reference date: 02.08.2017).

78. The budgetary code of Byelorussia from July, 16th 2008 № 408 Z [the Electronic resource]. - URL: http://www.minfin.gov.by/ru (reference date:

02.08.2017).

79. The code of Republic Kazakhstan from June, 30th, 2010 № 298-IV «About customs business in Republic Kazakhstan» [the Electronic resource]. - URL: http://adilet.zan.kz/rus/docs/K100000296 (reference date: 15.01.2017).

80. The budgetary code of Republic Kazakhstan from July, 24th, 2012 № 348 [the Electronic resource]. - URL: http://ru.government.kz (reference date:

27.11.2016).

81. The budgetary code of the Kirghiz Republic from May, 16th, 2016 № 59 [the Electronic resource]. - URL: http://cbd.minjust.gov.kg/(reference date:

27.11.2016).

82. The law of Byelorussia from January, 10th, 2014 № 123-Z «On customs regulation in Byelorussia» [the Electronic resource]. -

URL: http://pravo.by/document/? guid=3871 &p0=H11400129 (reference date:

21.06.2017).

83. The law of Republic Armenia from December, 17th, 2014 № ЗР-83 «On customs regulation» [the Electronic resource]. - URL: http://www.parliamenta.am (reference date: 01.02.2016).

The standard legal acts which have become invalid

84. The customs code of the USSR [Text]: utv. VS the USSR on March, 26th, 1991 № 2052-1//Sheets SND the USSR and VS the USSR. - 1991. - № 17, item 484. Has become invalid.

85. The customs code of the Russian Federation [Text]: utv. VS the Russian Federation on June, 18th, 1993 № 5221-1) (from amendment from June, 26th, 2008 № 103-FZ)//Dews. The newspaper. - 1993. - on July, 21st; 2008. - on June, 28th. Has become invalid.

86. The customs code of the Russian Federation from May, 28th, 2003 № 61-FZ [Text] (from amendment and dop. From November, 27th, 2010)//SZ the Russian Federation. - 2003. - № 22, item 2066; 2010. - № 48, item 6252. Has become invalid.

87. The federal act from August, 15th, 1996 № 115-FZ «About budgetary classification of the Russian Federation» [Text] (from amendment and dop. From December, 18th, 2006 № 233ФЗ)//SZ the Russian Federation. - 2000. - № 32, item 3338; 2006. - № 52, ch. 1, item 5499. Has become invalid.

88. The governmental order of the Russian Federation from February, 28th, 1994 № 173 «About the Position statement about Off-budget Fund of development of customs system of the Russian Federation» [Text]//SZ the Russian Federation. - 1994. - № 10, item 792. Has become invalid.

89. The order of the State Customs Committee of Russia from April, 16th, 1993 № 134 «About an order of internal customs transit» [Text]//Economy and a life. - 1993. - № 17; customs sheets. - 1997. - № 9. Has become invalid.

90. The order of the State Customs Committee of Russia from May, 20th, 1996 № 304 «About delivery of the goods under the customs control» [Text] (from amendment and dop. On July, 7th, 2003 № 745)//

BNA federal enforcement authorities. - 1997. - № 10; - 2003. - № 50. Has become invalid.

91. Order FTS of Russia from April, 28th, 2005 № 380 «About the statement of Typical positions about service and divisions of service of power maintenance of customs and division of customs protection and operatively - service of a customs post on duty» [Text] (from amendment and dop. From July, 8th, 2005 № 632)//Union of Right Forces "ConsultantPlus" (reference date: 03.05.2017). Has become invalid.

92. Order FTS of Russia from February, 25th, 2011 № 396 «About the statement of the form of the decision on appointment of customs examination, the form of the conclusion of the customs expert (expert), an order of sampling and samples of the goods for carrying out of customs examination and stay of term of carrying out of customs examination» (together with «Order of sampling and samples of the goods for carrying out of customs examination and stay of term of carrying out of customs examination»): it is registered in Ministry of Justice of Russia on April, 15th, 2011 № 20509 [Text] (from amendment and dop. From November, 8th, 2012 № 2261)//Dews. The newspaper. - 2011. - 22 apr.; 2012. - 28 deck. Has become invalid.

93. Letter FTS of Russia from October, 8th, 2008 № 01-11/41807 «About custom charges for customs registration» [Text]//the Customs bulletin. - № 21. - 2008. Has become invalid.

94. The instruction about collection of custom charges for customs registration [Text]: it is approved by the Order of the State Customs Committee of the Russian Federation from June, 7th, 2004 № 640//Dews. The newspaper. - 2004. - on July, 7th. Has become invalid.

Decisions and Definitions of the Constitutional court of the Russian Federation

95. Definition of the Constitutional Court of the Russian Federation from November, 5th, 1999 № 193 «Under complaints of the citizen of Kushchidi M. I to infringement of its constitutional laws by positions of item 3 of the Law of the Russian Federation« About custom duties »and item 2 of the Governmental order of the Russian Federation« About the commodity nomenclature applied at realisation of foreign trade activities, and about custom duties of the Russian Federation »[Text]//the Bulletin of the Constitutional Court of the Russian Federation. - 2000. - № 2.

96. Definition of the Constitutional Court of the Russian Federation from December, 10th 2002 №

283 About «On demand of the Government of the Russian Federation about check of constitutionality of the Governmental order of the Russian Federation from January, 14th, 2002 № 8« About modification and additions in Position about duties on patenting of the inventions, useful models, industrial samples, trade-mark registration, service marks, names of places of an origin of the goods, according a right of using of the name of places of an origin of the goods »[Text]//SZ the Russian Federation. - 2002. - № 52, ch. 2, item 5289.

97. Definition of the Constitutional Court of the Russian Federation from December, 10th, 2002 №

284 About «On demand of the Government of the Russian Federation about check of constitutionality of the Governmental order of the Russian Federation« About the statement of the Order of definition of a payment and its limiting sizes for pollution of a surrounding environment, placing of a waste, other kinds of harmful influence »and Federal act articles 7« About introduction in action of a part of the Russian Federation first the Tax code »[Text]//SZ the Russian Federation. - 2002. - № 52, ch. 2, item 5290.

98. The decision of the Constitutional Court of the Russian Federation from July, 10th 2007 № 9 P «On business about check of constitutionality of point 1 of article 10 and point 2 of article 13 of the Federal act« About labour pensions in the Russian Federation »and the paragraph of third point 7 of Rules of the account of the insurance premium payments included in the settlement pension capital, in connection with inquiries of the Supreme Court of the Russian Federation and the Uchalinsky regional court of Republic Bashkortostan and complaints of citizens A.V.Dokukina, A.S.Muratova and T.V.Shestakovoj» [Text]//SZ the Russian Federation. - 2007. - № 29, item 3744.

99. The decision of the Constitutional Court of the Russian Federation from May, 12th, 2011 № 7-П «On business about check of constitutionality of point 1 of article 15 and point 1 of article 164 of the Customs code of the Russian Federation in connection with the complaint of citizen V.V. Kostenko» [Text]//SZ the Russian Federation. - 2011. - № 22, item 3237.

100. Definition of the Constitutional Court of the Russian Federation from November, 17th, 2011 № 1487-O-O «About refusal in taking cognizance of the complaint of citizen Hudajnazarova of Murat Reimnazarovicha on infringement of its constitutional laws by positions of articles 150, 153 and 195 Customs codes of the Customs union» [Text]//Union of Right Forces "ConsultantPlus" (reference date: 10.09.2017).

101. The decision of the Constitutional Court of the Russian Federation from May, 31st 2016 № 14 P «On business about check of constitutionality of positions of article 31.1 of the Federal act« About highways and about road activity in the Russian Federation and about modification of separate acts of the Russian Federation », the governmental orders of the Russian Federation« About collection of a payment on account of compensation of the harm caused to highways of common use of federal value by vehicles, having the resolved maximum weight over 12 tons »and articles 12.21.3 of the Code of the Russian Federation about administrative violations in connection with inquiry of group of deputies of the State Duma» [Text]//SZ the Russian Federation. - 2016. - № 24, item 3602.

Materials pravoprimenitelnoj experts

102. The review of judiciary practice of the Supreme Court of the Russian Federation № 2 (2016) [Text]: it is approved by Presidium of the Supreme Court of the Russian Federation on July, 6th, 2016)//the Bulletin of the Supreme Court of the Russian Federation. - 2017. - № 3.

103. The decision of Federal Arbitration court of Northwest district from September, 3rd, 2009 on business № А56-1598/2009 «As business materials proves to be true, that custom charges were paid for registration of the same exported goods to Open Company twice (at giving of time and full customs declarations), the court recognised as illegal the actions of the customs expressed in refusal to return to a society unduly paid custom charges» [Text]//Union of Right Forces "ConsultantPlus" (reference date: 02.03.2017).

104. The decision of Presidium of the Supreme Arbitration court of the Russian Federation from December, 8th, 2009 № 10551/09 on business № А74-3099/2008 [Text]//the Bulletin YOU the Russian Federation. - 2010. - № 3.

105. The decision of Federal arbitration court Volgo-Vjatskogo of district from November, 11th, 2013 № Ф0111267/13 on business № А28-9224/2012 [Text]//Union of Right Forces "Guarantor" (reference date: 25.08.2017).

106. The decision and the instruction on business №02-30/008 (the respondent - Open Company «Customs terminal»), the Decision on business № 15 concerning Joint-Stock Company "ROSTEK-NORTHWEST" [Text]//Union of Right Forces "Guarantor" (reference date:

25.08.2017).

107. The decision of the Fourteenth arbitration appeal court from December, 12th, 2013 on business № А13-141/2013 [Text]//Union of Right Forces "ConsultantPlus" (reference date: 22.02.2017).

108. Definition of the Supreme Court of the Russian Federation from December, 11th, 2014 № 307 КГ14-732 on business № А13-141/2013 [Text]//Union of Right Forces "ConsultantPlus" (reference date: 22.02.2017).

109. Definition of the Constitutional Court of the Russian Federation from March, 1st, 2011 № 371-O-O «On demand of Arbitration court of Omsk area about check of constitutionality of subparagraph 1 of point 1 of article 357.7 of the Customs code of the Russian Federation» [Text]//Union of Right Forces "ConsultantPlus" (reference date: 22.02.2017).

110. The decision of Plenum of the Supreme Court of the Russian Federation from May, 12th, 2016

№ 18 «About some questions of application by vessels of the customs

Legislations »[Text]//Dews. The newspaper. - 2016. - on May, 18th.

111. The award of the Volgograd area on March, 1st, 2010 on business №А12-2402/2010 [the Electronic resource]. - URL: http://kad.arbitr.ru/PdfDocument/aca55153-962d-4279-8efd-968b647e49c2/A12-2402-2010 20100301 Resheniia i postanovlenija.pdf (reference date:

15.04.2017).

112. The award of the Volgograd area from August, 26th, 2010 on business № А12-11048/2010 [the Electronic resource]. - URL: http://kad.arbitr.ru/PdfDocument/eb61a7f7-4d2a-4618-8727-76da806bf893/A12-11048-2010 20100826 Reshenija i postanovlenija.pdf (reference date:

15.04.2017).

113. The decision of Federal Arbitration court of North Caucasian district from February, 28th, 2014 on business № А32-6037/2013 [the Electronic resource]. - URL: http://kad.arbitr.ru/PdfDocument/3cc23a7a-3ef5-4f3b-a940-301 fa4d71211/A32 -

60372013 20140228 Postanovlenie kassacionnoj instancii.pdf (reference date:

15.04.2017).

114. The decision of the Fifteenth arbitration appeal court from October, 28th, 2013 № 15АП-14315/2013 on business № А32-6037/2013 [the Electronic resource]. - URL: http://kad.arbitr.ru/PdfDocument/e99c8827-c6fe - 4901-859d-69d7e5f80861/A32-6037-

2013 20131028 Postanovlenie apelljacionnoj instancii.pdf (reference date:

15.04.2017).

115. The award of Republic Dagestan from August, 24th, 2015 on business № А15-3954/2013 [the Electronic resource]. - URL: http://kad.arbitr.ru/PdfDocument/03e730a1-93c3-4a48-8366-4eb501cb1ccd/A15-3954-2013 20150824 Resheniia i postanovlenija.pdf (reference date:

15.04.2017).

116. The decision on business № 962-FAS52-02/14. Legal acts

Federal antimonopoly service [the Electronic resource]. - URL: http://solutions.fas.gov.ru/to/nizhegorodskoe-ufas-rossii/962-fas52-02-14 (reference date: 25.08.2017).

117. The decision about appointment of administrative punishment

On business № 05-04-15/28 about administrative violation [the Electronic resource]//Legal acts of Federal antimonopoly service. - URL: http://solutions.fas.gov.ru/to/murmanskoe-ufas-rossii/05-04-15-28-a85fbc88-688d-42bf-8562 2d55dc4c66a4 (reference date: 25.08.2017).

118. The decision on business № 33 about antimonopoly law infringement [the Electronic resource]//Legal acts of Federal antimonopoly service. - URL: http://solutions.fas.gov.ru/to/murmanskoe - ufas-rossii/33-d44b9edf-7220-46f1-a12a-6261c001bb4d (reference date:

25.08.2017).

119. The review of practice of consideration FTS of Russia of complaints physical and legal bodies on decisions, actions (inactivity) of customs bodies in the field of customs business for 2013 [the Electronic resource]. - URL: www.customs.ru (reference date: 22.04.2015).

120. The award of seaside edge from June, 15th 2012

On business № А51-2510/2012 [the Electronic resource]. - URL:

http://kad.arbitr.ru/PdfDocument/a4dbc5ad-2d40-4386-8431-4c70f893c92e/A51-2510-2012 20120615 Reshenie.pdf (reference date: 15.08.2017).

121. The decision of the Fifth arbitration court of appeal instance from August, 17th, 2012 on business № А51-2510/2012 [the Electronic resource]. - URL: http://kad.arbitr.ru/PdfDocument/d5ed913b-e172-4bb8-9ae9-6eea9482e5d6/A51-2510

2012 20120817 Postanovlenie apelljacionnoj instancii.pdf (reference date:

15.08.2017).

122. The decision of Federal Arbitration court of Far East district from December, 25th, 2012 on business № А51-2510/2012 [the Electronic resource]. - URL: http://kad.arbitr.ru/PdfDocument/b37b85cd-ae3c - 4b55-8631-80c0653e151e/A51-2510-

2012 20121225 Postanovlenie kassacionnoj instancii.pdf (reference date:

15.08.2017).

123. The award of Primorye Territory from July, 3rd, 2015

On business № А51-2154/2015 [the Electronic resource]. - URL:

http://kad.arbitr.ru/Card/845d466e-a6d8-4307-ae69-d3 a81f511a7f (date

References: 20.06.2017).

124. The award of Irkutsk area from October, 12th, 2011 on business № А19-4781/2011 [the Electronic resource]. - URL: http://kad.arbitr.ru/PdfDocument/aeb19b7c-2ff7-444f-a158-da3b77f3f405/A19-4781-2011 20111007 Reshenija i postanovlenija.pdf (reference date:

20.06.2017).

125. The decision of the Fifth arbitration appeal court from September, 2nd, 2015 № 05АП-6718/2015 on business № А51-2154/2015 [the Electronic resource]. - URL: http://kad.arbitr.ru/PdfDocument/1b5d8904-1af1-4aa2-a33d-ec3cf5458bf9/A51-2154

2015 20150902 Postanovlenie apelljacionnoj instancii.pdf (reference date:

20.06.2017).

126. The decision of Arbitration court of Far East district from September, 28th, 2016 № Ф03-4517/2016 on business № А37-2186/2015 [the Electronic resource]. - URL: http://kad.arbitr.ru/PdfDocument/9953d255 - 5444-4344-bcb 1-361 fbe7fe369/A37-2186

2015 20160928 Postanovlenie kassacionnoj instancii.pdf (reference date:

20.06.2017).

127. The decision of Federal arbitration court Volgo-Vjatskogo of district from November, 11th, 2013 № Ф0111267/13 on business № А28-9224/2012 [Text]//Union of Right Forces "Guarantor" (reference date: 25.08.2017).

128. The decision and the instruction on business №02-30/008 (the respondent - Open Company «Customs terminal»), the Decision on business № 15 concerning Joint-Stock Company "ROSTEK-NORTHWEST" [Text]//Union of Right Forces "Guarantor" (reference date:

25.08.2017).

129. The decision of Federal Arbitration court of the East Siberian district from April, 21st, 2010 on business № А19-17472/08 «making of the decision on satisfaction of requirements on annulment of the decision of customs body regarding refusal to make return of unduly paid custom charges, the court legally motivated with its absence of a duty of repeated payment of gathering for customs registration at giving of the full customs declaration as representation of time and full customs declarations in aggregate with other customs operations constitutes customs registration of the goods as a uniform customs procedure» [Text]//Union of Right Forces "ConsultantPlus" (reference date: 15.04.2017).

130. The analytical report by results of the analysis of the competitive environment in the market of services of owners of warehouses of time storage [the Electronic resource]. - URL: https://fas.gov.ru/(reference date: 01.03.2015).

Legislation comments

131. The comment to the Customs code of the Russian Federation [Text] / under obshch. red. JU.F.Azarov and JU.A.Dmitriev. - M: eksmo, 2004.

- 624 with.

132. The comment to the Customs code of the Russian Federation (article by article) [Text] / O.V.Gollandtseva, L.M.Gryzunova, I.V.Guschin, etc.; under obshch. red. A.N.Kozyrina. - M: the prospectus, 2004. - 1056 with.

Monographies, textbooks, manuals

133. Artyomov, N.M.financially regulation

The foreign trade activity [Text] / N.M.Artyomov. - M: MTSUPL, 1999.

- 480 with.

134. Bakayev, O.J.Tamozhennoe the right: a course of lectures [Text] / O.J.Bakayev, G.V.Matvienko. - M: RAP eksmo, 2009. - 137 with.

135. Bakayev, O.J.Tamozhennye fiscal incomes: legal regulation [Text] / O.J.Bakayev. - M: the Statute, 2005. - 187 with.

136. Bakayev, Island JU, Matvienko, G.V.Tamozhennoe the right of Russia: the textbook [Text] / O.J.Bakayev, G.V.Matvienko; otv. red. N.I.Himicheva. - M: JUrist, 2004. - 427 with.

137. Bahrah, D.N.administrative law of Russia: the textbook. - 5 izd., the reslave. And dop. [Text] / D.N.Bahrah. - M: eksmo, 2010. - 608 with.

138. Berendts, E.N.Russian the financial right [Text] / E.N.Berends. - SPb.: Tipo-lighted. The St.-Petersburg single prison, 1914. - 180 with.

139. Bozhenok, S.JA.genesis of incomes the states [Text] / S.J.Bozhenok. - M: an ekon-inform, 2010. - 228 with.

140. Budgetary system and system of taxes and tax collections of the Russian Federation: the textbook for magistracies [Text] / otv. red. E.JU.Grachev, O.V.Boltinova. - M: norm of INFRA TH, 2017. - 272 with.

141. Vasjanina, E.L.fiscal state incomes: the legal analysis [Text] / E.L.Vasjanina - M: the CONTRACT, 2015. - 264 with.

142. Vatsuro, G.A.Lektsii on a science of the public finance [Text] / G.A.Vatsuro. - Kazan.: Tipo-lighted. Imp. Un y, 1907. - 285 with.

143. Vinnitsa, D.V.tax Concept. Legal signs. Genesis [Text] / D.V.Vinnitsa. - M: Norm, 2002. - 144 with.

144. A stuffed cabbage, V.G.Sochetanie of the public and private beginnings in regulation of real relations with participation the states [Text] / V.G.Golubtsov. - SPb.: JUrid. The centre the Press, 2005. - 249 with.

145. State law of Germany. The reduced transfer of the German seven-languid edition. T. 2 [Text] / otv. red. B.N.topornin. - M: IGiP the Russian Academy of Sciences, 1994. - 320 with.

146. Denisov, A.JU.custom charges in member states of Customs union EvrAzES: rather-legal analysis [Text] / A.JU.Denisov; under the editorship of So-called Troshkinoj. - M: institute publichnopravovyh researches, 2014. - 143 with.

147. Institute of the state and municipal services in the modern right of the Russian Federation [Text] / S.A.Vasilev, E.JU.Grachev, E.N.Doroshenko, etc.; otv. red. V.I.Fadeev. - M: NORM, INFRA TH, 2016. - 208 with.

148. Istomin, S.I.customs registration and application of customs modes [Text] / S.I.Istomin. - M: the Business court yard, 2008. - 280 with.

149. Karasev, M.V.Finansovoe legal relation [Text] / M.V.Karasev. - Voronezh: Publishing house VorGu, 1997. - 233 with.

150. Kashirkina, A.A., Frosts, A.N. Russia, the Euroasian economic union and the World Trade Organization [Text] / A.A.Kashirkina, A.N.frost. - M: INFRA TH, 2014. - 177 with.

151. Kislovsky, JU.G.histor of customs of the Russian State [Text] / JU.G.Kislovsky. - M: the Author, 1995. - 288 with.

152. Kozyrin, A.N. of the customs policy of foreign countries [Text] / A.N.Kozyrin. - M: Publishing house MGIMO, 1994. - 145 with.

153. Kozyrin, A.N.fiscal law of foreign countries: theory and practice [Text] questions / A.N.Kozyrin. - M: the Manuscript, 1993. - 112 with.

154. Kozyrin, A.N.tax a component of customs procedures: customs legislation EAES [Text] / A.N.Kozyrin. - M: IPPI, 2015. - 284 with.

155. Kozyrin, A.N.public the finance and the financial right [Text] /

A. N.Kozyrin; under. red. A.A.Jalbulganova. - M: Academia, 2007. - with. 7-37.

156. Kozyrin, A.N.customs dut: the scientifically-practical grant [Text] / A.N.Kozyrin. - M: Publishing house the Tax bulletin, 1998. - 304 with.

157. Komjagin, D.L.budgetary law: studies. The grant [Text] / D.L.Komjagin; under the editorship of A.N.Kozyrina. - M: Norm: INFRA TH, 2012. - 288 with.

158. The concept private and the public law Russia [Text] / under the editorship of

B. I.Ivanov, J.S.Haritonovoj. - M: it JUNITI-IS given, 2013. - 175 with.

159. Krohina, JU.A.financial the right of Russia. The textbook [Text] / J.A.Krohina. 3 izd., the reslave. And dop. - M: Norm, 2008. - 720 with.

160. Kulapov, n: the textbook [Text] / V.L.Kulapov. - M: KNORUS, 2014. - 316 with.

161. Kurbatov, A.J.Sochetanie private and public interests at legal regulation of enterprise activity [Text] /

A.JA.Kurbatov. - M: JUrInfoR, 2001. - 212 with.

162. Drivers, I.I.fiscal law of Russia: a course of lectures [Text] / I.I. Drivers. - M: JUrInfoR, 2001. - 360 with.

163. Drivers, I.I.theor of taxes and tax collections (legal aspects) [Text] / I.I. Drivers. - M: JUrInfoR, 2009. - 448 with.

164. Lazareva, N.P.fiscal law of foreign countries: the manual [Text] / N. P.Lazareva; nauch. red. V.E.Stepenko. - Khabarovsk: the TOGA, 2014. - 169 with.

165. Mavritsa, V.M.Finansovoe the right [Text] / V.M.Mavritsa. 2. izd, the reslave. - Rostov n/d.: the Phoenix, 2003. - 352 with.

166. Makrusev, V.V., Safronov, A.V.state customs services [Text] / V.V. Makrusev, A.V.Safronov. - M: MOUTH Publishing house, 2008. - 196 with.

167. Matveeva, Island P, Antons, A.JU.state customs services: quality and efficiency [Text] / O.P.Matveeva, A.JU.Anton. - Belgorod: Izd. Belgorod un y will consume. kooperats., 2010. - 186 with.

168. The fiscal law [Text] / under the editorship of Of this year Pepeljaeva. - M: JUrist, 2003. - 591 with.

169. The fiscal law of Russia: the textbook [Text] / otv. red. J.A.Krohina. - M: Norm, 2003. - 656 with.

170. The fiscal law: the textbook [Text] / under the editorship of Of this year Pepeljaeva. - M: JUrist, 2004. - 591 with.

171. Taxes and the fiscal law: the textbook [Text] / under the editorship of A.V.Bryzgalina. - M: Analytics-press, 1997. - 600 with.

172. Taxes and the fiscal law: the manual [Text] / under the editorship of A.V.Bryzgalina. - M: Analytics-press, 1997. - 608 with.

173. Ozerov, I.H.bas of science of finances. A course of lectures. 4 izd. Vyp. 1. [Text] / I.H Ozerov. - M: I.Sytina's Printing house, 1911. - 544 with.

174. Eagles, M.J.Desjat of lectures about the fiscal law of Russia: the manual [Text] / M.J.Orlov. - M: Gorodets, 2009. - 175 with.

175. Bases of customs business [Text] / under obshch. red. V.G.Draganov. - M: Publishing house Economy, 1998. - 330 with.

176. Pepeljaev, Of this year Taxes: reforms and practice [Text] /

Of this year Pepeljaev. - M: the statute, 2005. - 287 with.

177. Tax laws development in Russia: theory and practice [Text] questions / under the editorship of the Dr. jurid. Sciences, prof. A.A.Jalbulganova. - M: the Gothic style, 2005. - 166 with.

178. Romanov, E.V.customs payments [Text] / E.V.Romanov. - SPb.: Peter, 2005. - 232 with.

179. Rukavishnikov, I.V.method financial the rights [Text] /

I.V.Rukavishnikov; otv. red. N.I.Himicheva. 3 izd., the reslave. And dop. - M: Norm, 2011. - 213 with.

180. Rukavishnikov, I.V.method financial the rights [Text] /

I.V.Rukavishnikov; otv. red. N.I.Himicheva. - M: Norm, 2004. - 211 with.

181. Smirnov, D.A.principle of the Russian fiscal law: concept, formation, realisation [Text] / D.A.Smirnov; under the editorship of the Dr. jurid. Sciences, prof. N.I.Himichevoj. - M: JUrlitinform, 2011. - 248 with.

182. Smirnov, D.A.principle of the modern Russian tax

The rights [Text] / D.A.Smirnov; under the editorship of the Dr. jurid. Sciences, the prof.

N.I.Himichevoj - M: JUrlitinform, 2009. - 246 with.

183. The Soviet financial right: the textbook [Text] / under the editorship of

V.V. Bescherevnyh, S.D.Tsypkina. - M: JUrid. Lighted., 1982. - 484 with.

184. The Soviet financial right. The textbook [Text] / under the editorship of

L.K.Voronovoj, N.I.Himichevoj. - M: JUrid. Lighted., 1987. - 464 with.

185. The Soviet financial right: the textbook [Text] / under. red.

E.A.Rovinsky. - M: JUrid. Lighted., 1978. - 232 with.

186. The Sokolov, E.D. To a question on differentiation of fiscal and civil-law payments [Text]//Fiscal gathering: legal signs and a regulation order / E.D. The Sokolov; under the editorship of Of this year Pepeljaeva. - M: the Status quo 97, 2003. - With. 98-101.

187. Solomein, A.JU.histor of customs business and the customs policy of Russia. A course of lectures [Text] / A.J.Solomein. - SPb.: RIO SPb of branch of the MOUTH, 2006. - 113 with.

188. Speransky, M.M.Plan of the finance. TSit. On: At sources of the financial right: in 2 t. [Text] / M.M.Speransky. - M: the Statute, 1998. T. 1. - 432 with. A series «Gold pages of the Russian financial right».

189. Starilov, JU.N.administrative law. History. A science. A subject. Norms. In 2 ch. [Text] / J.N.Starilov. - Voronezh: Publishing house VGU, 1998, ch. 1. - 342 with.

190. The customs right: the textbook [Text] / otv. red. O.J.Bakayev. - M: Norm, 2008. - 506 with.

191. Customs business of Russia X - the beginning of XX centuries (the Historical sketch. Documents. Materials. [Text] / otv. red. A.V.Agrashenkov. - SPb.: peak, 1995. - 211 with.

192. The customs right of Russia: the textbook [Text] / otv. red. N.I.Himicheva. - M: the Lawyer, 2003. - 202 with.

193. The customs right: the textbook [Text] / otv. red. A.F.Nozdrachev. - M: Volters Kluver, 2007. - 209 with.

194. Customs cost [Text] / under the editorship of L.A. The cooper,

V.A.Shamahova. - M: Software Izdat., 2007. - 429 with.

195. Tedeev, A.A., Parygina, and process. The textbook. [Text] / A.A.Tedeev, V.A.Parygina. - M: eksmo, 2005. - 229 with.

196. Theory of state and law: a course of lectures [Text] / under the editorship of N.I.Matuzova and A.V.Malko. - 2 izd., the reslave. And dop. - M: JUrist, 2001.

453 with.

197. Timoshenko, I.V.customs the right Russia [Text] / I.V.Timoshenko. - Rostov n/d.: the Phoenix, 2002. - 201 with.

198. Timoshenko, I.V.customs regulation of foreign trade activities [Text] / I.V.Timoshenko. - M: Berator a press, 2003. - 218 with.

199. Tikhomirov, JU.A.public law [Text] / JU.A.Tikhomirov. - M: BEK, 1995. - 496 with.

200. Troshkina, So-called Obligatory payments in the mechanism

State regulation of the foreign trade activity in the Russian Federation [Text] / So-called Troshkina. - M: Ось-89, 2006. - 176 with.

201. Troshkina, So-called, SHahmatetev, A.A.legal regulation of customs payments [Text] / So-called Troshkina, A.A.Shahmametev. - M: New Legal culture, 2003. - 496 with.

202. The financial right in questions and answers: the manual [Text] / E.JU.Grachev, M.F.Ivlev, E.F. The Sokolov; otv. red. E.JU.Grachev. - 3 izd., the reslave. And dop. - M: the Prospectus, 2014. - 200 with.

203. The financial right: the textbook [Text] / under the editorship of I.I.Kucherova. - M: JUrInFoR, 2010. - 590 with.

204. The financial right: the textbook [Text] / otv. red. N.I.Himicheva. - 5 izd., the reslave. And dop. - M: Norm: INFRA TH, 2012. - 366 with.

205. The financial right: the textbook [Text] / otv. red. N.I.Himicheva, E.V.pokachalova. - 6 izd., the reslave. And dop. - M: Norm: INFRA TH, 2017. - 800 with.

206. Halipov, S.V.customs the right: the textbook [Text] / S.V.Halipov. - 3 izd., the reslave. And dop. - M: Zertsalo Th, 2006. - 206 with.

207. Himicheva, N.I.Soviet the financial right: the textbook [Text] / N.I.Himicheva. - M: JUrid. Lighted., 1987. - 214 with.

208. TSybulenko, Z.I.obligation of storage in the Soviet

Civil law [Text] / Z.I.Tsybulenko. - Saratov: SGU, 1980. - With. 141.

209. Chernyavsky, A.G.customs the right: the textbook [Text] / A.G.Chernyavsky. - 2 izd., the reslave. And dop. - M: Justice, 2016. - 556 with.

210. Shevelev, N.A.budgetary system of Russia: experience and prospects of legal regulation in social and economic reforms [Text] / N.A.Shevelev. - SPb.: Izdat. The house of SPb. gos. Un y., 2004. - 280 with.

211. SHubin, D.A.fiscal gathering: legal signs and an order regulations [Text] / D.A.Shubin; under. red. Of this year Pepeljaeva. - M: Status - Kvo 97, 2003. - 168 with.

212. JAnzhul, I.I.fundamental principle of science of finances. The doctrine about public revenues [Text] / I.I.Janzhul. - 4 izd., amendment and dop. - SPb.: Stasjulevicha M. M's Type Th, 1904. - 505 with.

Articles from periodicals, collections of proceedings

213. Agamagomedova, S.A.customs the control of the goods containing objects of intellectual property, and administrative barriers [Text] / S.A.Agamagomedova//IS. Industrial property. - 2016. - № 9. - with. 13-20.

214. Antonova, S.A.application arbitration courts of international treaties by consideration of customs disputes in aspect of mutual relations of Russia and China [Text] / S.A.Antonova//the Judge. - 2016. - № 1. - with. 37-42.

215. Ashmarin, A.I.financially aspects of payment of the customs duties and gathering [Text] / A.I.Ashmarin//Customs business. - 2009. - № 1. - with. 25-28.

216. Bakayev, Island JU. To a question on system of elements of customs taxation and their legal regulations [Text] / O.J.Bakayev//Customs business. - 2016. - № 2. - with. 13-16.

217. Bakayev, O.J.Klassifikatsija of customs payments: questions at issue [Text] / O.J.Bakayev//Taxes. - 2016. - № 2. - with. 7-10.

218. Bakayev, Island JU, Kochubey, I.S.privilege in the customs legislation [Text] / O.J.Bakayev, I.S.Kochubey//the Right and economy. - 2008. - № 5. - with. 94-102.

219. Bakayev, O.J.Osobennosti of a legal regulation of relations within the limits of the Customs union: problems and decisions [Text] / O.J.Bakayev//the Legal world. - 2011. - № 4. - with. 56-59.

220. Bakayev, O.J.Perspektivy of development of a legal mechanism of the indirect taxation in the field of customs business [Text] / O.J.Bakayev//Taxes. - 2014. - № 2. - with. 7-10.

221. Bakayev, O.J.Finansovo-pravovye of a category modern customs the rights [Text] / O.J.Bakayev//Customs business. - 2006. - № 1.

- WITH. 5-8.

222. Bakayev, O.J.Chastnye and public interests and their reflexion in principles customs the rights [Text] / O.J.Bakayev//Laws of Russia: experience, the analysis, practice. - № 8. - 2009. - with. 82-85.

223. Bogdanovsky, G.N.Printsipy of a parity of the public and private beginnings in questions of private-law responsibility the states [Text] / G.N.Bogdanovskaja//Analogy of scientific thought: to the 10 anniversary of the Russian academy of justice: sb. The item - M: the Statute, 2008. - With. 180-183.

224. Bozhenok, S.JA.gathering as a version of not tax incomes [Text] / S.J.Bozhenok//the Financial right. - 2009. - № 4. - with. 14-16.

225. Burova, A.A., Loginov, A.S.legal regulation of updating and the control customs costs [Text] / A.A.Burova,

A.S.Loginov//Customs business. - 2015. - № 2. - with. 12-16.

226. Vasileva, N.V.income as a category financial the rights [Text] / N.V.Vasileva//Taxes and the financial right. - № 5. - 2015. - S.13-18.

227. Vasileva, N.V.Prirodoresursnye payments as a kind of budgetary incomes [Text] / N.V.Vasileva//Actual problems of the Russian right.

- 2016. - № 12. - WITH. 55-64.

228. Vasileva, N.V.perfection of public incomes: the system approach [Text] / N.V.Vasileva//Lex russica. - 2017. - № 2. -

WITH. 70-79.

229. Vasjanina, E.L.legal regime of public revenues at the present stage of development of the financial legislation [Text] / E.L.Vasjanina//the Russian justice. 2013. - № 4. - with. 14-18.

230. Wolves, V.V. Voprosy of a parity of tax and not tax obligatory payments [Text] / V.V. Volkov//the Right and economy. - 2008. - № 10. - with. 90-95.

231. Gorbunova, O.N.Sovershenstvovanie of the financial legislation in the conditions of the market [Text] / O.N.Gorbunova//the Russian legal doctrine in the XXI-st century: problems and ways of their decision: nauch. - prakt. konf.; under the editorship of A.I.Demidov. - Saratov: Publishing house SGAP, 2001. -

WITH. 60-62.

232. Gorjan, E.V.some aspects of application of a customs procedure of a free customs area and the customs control in territory of free port Vladivostok [Text] / E.V.Gorjan//the Administrative and municipal right. - 2016. - № 8. - with. 18-23.

233. Grachev, M.S.Nalog, gathering and tax system: economic, historical and legal aspects [Text] / M.S.Grachev//the International book keeping. 2012. - № 33. - with. 32-33.

234. Gumenjuk, T.A.customs cost as object

The taxation: questions at issue its definitions [Text] / T.A.Gumenjuk//the Law. - 2008. - № 8. - with. 50-58.

235. Ginzburg, J.V.Utilizatsionnyj gathering in the Euroasian economic union: rather-legal analysis [Text] / JU.V.Ginzburg//Reforms and the right. - 2014. - № 3. - with. 3-6.

236. Dyomin, A.V. About a fiscal law method (in a context of a parity of the public and private-law beginnings) [Text] / A.V.Dyomin//Union of Right Forces "ConsultantPlus" (reference date: 02.07.2017).

237. Dyomin, A.V.gathering as a version of tax incomes (a problem of legal identification) [Text] / A.V.Dyomin//Union of Right Forces "ConsultantPlus" (reference date: 15.06.2017).

238. Denisov, A.JU., Korf, D.V.concept "estimation" and "cost" in the financial right [Text] / A.JU.Denisov, D.V.Korf//Reforms and the right. - 2016. - № 3. - with. 33-37.

239. Denisov, A.JU.kind of custom charges under legislation EAES [Text] / A.JU.Denisov//Public researches: elektron. Magazine. - 2016. - № 3. - with. 43-54.

240. Dikanova, T.A., Aleksandrova, L.I.legal regulation of maintenance of balance private and public interests in customs sphere [Text] / T.A.Dikanova, L.I.Aleksandrova//the Bulletin of Academy of the State Office of Public Prosecutor of the Russian Federation. - № 4. - 2015. - with. 54-61.

241. Ermakova, E.L. To a question on management of not tax incomes of the Russian budget [Text] / E.L.Ermakova//Book keeping in the budgetary and noncommercial organisations. - 2006. - № 15. - with. 6-12.

242. Zavyalov, T.V.role of vessels in resolution of problems of national regulation of customs relations [Text] / T.V.Zavyalov//the Judge. - 2016. - № 1. - with. 13-15.

243. Zlobin, N.N.concept "tax", "gathering" and "duty". A position of the doctrine and the approach the legislator [Text] / N.N.Zlobin//Fiscal gathering: legal signs and a regulation order; under the editorship of Of this year Pepeljaeva. - M: the Status quo 97, 2003. - With. 71-84.

244. Zueva, T.S.remov release as result of development of technology the Internet of declaring [Text] / T.S.Zueva//Customs business. - 2015. - № 3. - with. 3-5.

245. Zybina, E.Tamozhennaja cost: definition and the control [Text] / E.Zybina//the EZH-LAWYER. - 2012. - № 27. - with. 1-7.

246. Zybkin, S.V.financial activity of customs bodies: actual problems [Text] / S.V.Zybkin//Scientific problems of humanitarian researches. - 2011. - № 1. - with. 204-210.

247. Ivanov, E.Novatsii of customs transit [Text] / E.Ivanov//Customs regulation. The customs control. - 2011. - № 9. - with. 17-22.

248. Ignatov, I.V.concept customs service: essence, structure, features [Text] / I.V.Ignatov//Magazine of the economic theory. - 2009. - № 1. - with. 117-125.

249. Izjumchenko, G.V.Povyshenie of an overall performance of customs bodies on filling of the federal budget [Text] / G.V.Izjumchenko//the Role and a place of customs service of Russia in development of economy and maintenance of economic safety in the conditions of foreign trade globalisation: tez. dokl. nauch-prakt. konf. - M: Litkon, 2001. - With. 122-124.

250. Istomin, S.I. About questions at issue of the maintenance of customs business, customs registration and a customs mode [Text] / S.I.Istomin//Customs business. - 2010. - № 1. - with. 2-7.

251. Kakurin, S.Nepravomernoe increase in custom charges [Text] / S.Kakurin//the EZH-LAWYER. - 2006. - № 23. - with. 6-14.

252. Kobzar-Frolova, M.N.Osobennosti and specificity of customs regulation in the Russian Federation: the retrospective analysis and a modern condition [Text] / M.N.Kobzar-Frolova//the Financial right.

- 2015. - № 5. - WITH. 21-26.

253. Kozyrin, A.N.customs the code of 2003: new contours customs legislations [Text] / A.N.Kozyrin//Union of Right Forces «ConsultantPlus (reference date: 15.07.2017).

254. Komjagin, D.L. To a question on concept and classification of public incomes [Text] / D.L.Komjagin//Public researches. - 2014.

- № 1. - WITH. 60-93.

255. Komjagin, D.L.not and tax incomes of the budget: in what a difference? [Text] / D.L.Komjagin//Reforms and the right. - 2015. - № 2. - with. 1625.

256. Krohina, JU.A.principle of a combination private and public interests in the financial right [Text] / J.A.Krohina//the Financial right.

- 2012. - № 5. - WITH. 8-11.

257. Kruss, Century And. About deficiency constitutional pravoponimanija and illegality of standard designs Russian customs legislations [Text] / V.I.Kruss//the Constitutional and municipal right. - 2010. - № 10. - with. 42-53.

258. Kurochkin, S.A.private and public interests in the right - system research [Text] / S.A.Kurochkin//the Legal world. - 2011. - № 10. - with. 59-61.

259. Foresters, P.A.Problema of attraction to an administrative liability of infringement of an order of a premise of the goods on storage, an order of their storage or an order of fulfilment with them operations [Text] / P.A.Lesnikov//Taxes. - 2011. - № 1. - with. 25-27.

260. Lukjanov, arising in the field of customs regulations [Text] / V.A.Lukjanov//the Judge. - 2016. - № 1. - with. 23-28.

261. Matvienko, G.V.Proizvodstvo of customs taxation: concept, structure, stages [Text] / G.V.Matvienko//the Financial right. - 2011. - № 11. - with. 34-39.

262. Meteleva, of storage on a warehouse [Text] / J.Meteleva//the Economy and the right. - 2007. - № 2. - with. 74-84.

263. Milchina, I.A.pressing question of the judiciary practice, arising at the disposal of legal proceeding, connected with application customs legislations [Text] / I.A.Milchina//the Judge. - 2016. - № 1. - with. 48-52.

264. Moiseyev, V.N.Sbor in system of obligatory payments [Text] /

V.N.Moiseyev//the Legislation. - 2007. - № 2. - with. 17-21.

265. Naumenko, A.M., Hilchenko, E.N.tax gathering: legal signs [Text] / A.M.Naumenko, E.N.Hilchenko//the Financial right. - 2007. - № 7. - with. 37-40.

266. Novikov, A.B.concept of "service customs» in system of administrative reform in the Russian Federation [Text] / A.B.Novikov//the Legislation and economy. - 2006. - № 10. - with. 19-24.

267. Nyrkova, N.A.legal regulation of the customs operations connected with time storage of the goods: the analysis of changes legislations [Text] / N.A.Nyrkova//Union of Right Forces "ConsultantPlus" (reference date: 15.08.2016).

268. Eagles, M.J.Printsip of publicity of tax relations and pravoprimenitelnaja practice [Text] / M.J.Orlov//Reforms and the right. - 2008. - № 1. - with. 39-43.

269. Eagles, I.V.custom charges in the countries of the Euroasian economic union [Text] / I.V.eagle//the Central Russian bulletin of social studies. - 2015. - № 4. - T. 10. - With. 133-139.

270. Pavlova, N.V.Nadnatsionalnoe regulation of customs relations and national justice [Text] / N.V.Pavlova//the Judge. - 2016. - № 1. - with. 16-22.

271. Panchenko, V.J.Publichnye legal services as the form of legal assistance of realisation of the rights and legitimate interests [Text] /

B. J.Panchenko//the Government and local government. - 2014. - № 10. - with. 6-11.

272. Paskar, L.Nesvoevremennaja payment of customs payments and charge penej concerning the goods which are on time storage [Text] / L.Paskar//the Corporate lawyer. - 2010. - № 4. - with. 15-17.

273. Paul, A.G. To a question on budgetary-legal concept of incomes of the budget [Text] / A.G.Paul//the Financial right. - 2011. - № 2. - with. 20-23.

274. Pepeljaev, Of this year About legal concept of fiscal gathering and an order their establishments [Text] / Of this year Pepeljaev//Nalogoved. - 2004. - № 1. - With. 2338.

275. Peskova, A.A.balance public and private interests at realisation of the right to judicial protection municipal properties [Text] / A.A.Peskova//the Constitutional and municipal right. - 2010. - № 10. -

C. 24-28.

276. Petrik, A.S.feature of moving of cultural values through customs border of the Customs union in member states of the Customs union within the limits of EvrAzES [Text] / A.S.Petrik//Reforms and the right. - 2014. - № 4.-With. 12-19.

277. povetkina, N.A. To a question on signs of incomes of the budget [Text] / N.A.povetkina//the Russian justice. - 2015. - № 6. - with. 19-22.

278. popova, E.V.problem questions of definition of customs cost of the goods [Text] / E.V.popova//Customs business. - 2012. - № 1. - with. 8-10.

279. Putilina, E.S.parit private and public interests in activity of customs bodies: pressing questions of the legislation and pravoprimenitelnoj experts [Text] / E.S.Putilina//Science and education: an economy and economy, business; the right and management. Rostov n/d. - № 9 (76). - 2016. - With. 94-99.

280. Putilo, N.V Public services: between doktrinalnym understanding and practice standard fastenings [Text] / N.V.Putilo//Magazine of the Russian right. - 2007. - № 6. - with. 3-10.

281. Ratushnaja, T.V., CHerentsov, S.A.problem questions at definition, the control and acknowledgement of customs cost of the goods imported on the customs territory Russia [Text] / by T.V.Ratushnaja, S.A.Cherentsov//Customs business. - 2010. - № 2. - with. 29-33.

282. Rodin, V.Sistema "Platon" contradicts the Constitution of the Russian Federation [Text] / to V.Rodin//the Parliamentary newspaper. - 2015. - 16 deck. - with. 20-23.

283. Reut, A.V.State Tax as a category of the fiscal law [Text] / A.V.Reut//the Financial right. - 2006. - № 3. - with. 20-23.

284. Samaruha, Century I, Ivanov, D.A. To a question of the financial importance of the customs duties and their influence on modernisation of economy Russia [Text] / V.I.Samaruha, D.A.Ivanov//Taxes and the financial right. - № 5. - 2015. - S.57-61.

285. Sasov, K.A.constitutional Court of the Russian Federation about legal regulation of tax and not tax payments [Text] / K.A.Sasov//Tax disputes: the theory and practice. - 2007. - № 3. - with. 3-8.

286. Sergeys, A.A.differentiation of tax and not tax payments: konstitutsionno-legal aspect [Text] / A.A.Sergey//the Constitutional and municipal right. - 2006. - № 1. - with. 40-45.

287. Sorokin, M.N.Pravovaja the nature of the customs duties [Text] / M.N.Sorokin//economy and right Questions. - 2009. - № 3. - with. 32-36.

288. Tereshchenko, L.K.service: state, public, social [Text] / L.K.Tereshchenko//Magazine of the Russian right. - 2004. - № 10. - with. 15-23.

289. Titov, M.V.Problemy of legal regulation of fiscal incentives at the present stage [Text] / M.V.Titov//Jurisprudence. - 2002. - № 5. - with. 98-107.

290. Troshkina, So-called Gathering and other not tax payments under the customs legislation (Termination) [Text] / So-called Troshkina//the Tax bulletin. - 2003. - № 4. - with. 135-140.

291. Halipov, S.V. About some problems of interpretation and application of terms in the customs legislation of the Customs union [Text] / S.V.Halipov//the Russian external economic bulletin. - 2011. - № 8. - with. 65-73.

292. Harisov, I.F.legal the nature of tax and customs payments [Text] / I.F.Harisov//Taxes. - 2009. - № 4. - with. 14-15.

293. Himicheva, N.I.urgenc of a scientific substantiation of principles of the modern Russian right and their legislative fastening [Text] / N.I.Himicheva//Actual problems of the modern financial right of Russia: sb. nauch. tr., posvjashch. N.I.Himichesvoj's to 80 anniversary; under the editorship of E.V.pokachalovoj. - Saratov: Publishing house SGAP, 2008. - With. 8-18.

294. Hreshkova, V.V. Vladelets of a warehouse of time storage as the participant of customs legal relations in the Customs union in frameworks

EvrAzES [Text] / V.V. Hreshkova//Public researches: elektron. zhurn. - 2013. - № 1. - With. 120-145.

295. Hreshkova, V.V. n of customs declaring of the goods in Customs union EvrAzES [Text] / V.V. Hreshkova//Reforms and the right. - 2011. - № 2. - with. 32-40.

296. TSindeliani, I.A.customs dut in system of fiscal payments Russia [Text] / I.A.Tsindeliani//Taxes and the taxation. - 2004. - № 12. - with. 23-24.

297. CHermjaninov, D.V. About classification and essence of customs operations [Text] / D.V.Chermjaninov//Customs business. - 2012. - № 3. - with. 20-24.

298. Tchernyshov, E.G.analys of practice of forecasting and planning of incomes of export of energy carriers to the federal budget of the Russian Federation [Text] / E.G.Tchernyshov//Customs business. - 2011. - № 4. - with. 4-9.

299. CHuvatova, I.S.conceptual of a basis of development of administration of customs payments in the Russian Federation [Text] / I.S.Chuvatova//Customs business. - 2011. - № 4. - with. 2-4.

300. SHCHekin, D.M.public interest as the tool of regulation of tax legal relations [Text] / D.M.ShChekin//the Fiscal law in decisions of the Constitutional Court of the Russian Federation of 2004: on mater. 2nd mezhdunar. nauch.-prakt. konf. On April, 15-16th, 2005 - M: Volters Kluver, 2006. - With. 63-69.

301. JAlbulganov, A.A., Troshkina, so-called Duties in the mechanism of state regulation of the foreign trade activity [Text] / A.A.Jalbulganov, So-called Troshkina//the Financial right. - 2013. - № 9. - with. 1923.

302. JAlbulganov, A.A., JAnkevich, S.V.anty-dumping dut in system of protective measures in Customs union EAES [Text] /

A.A.Jalbulganov, S.V.Jankevich//the Financial right. - 2015. - № 2. - with. 3943.

Dissertational researches, author's abstracts of the dissertational

Researches

303. Ashmarina, E.M.perfection of system of the taxes levied from legal bodies, as a condition of successful performance of a profitable part of the budget [Text]: dis.... kand. jurid. Sciences. / E.M.Ashmarina. - M, 1998. - 167 with.

304. Ashmarin, A.I.financially regulation of the control over payment of customs payments in the Russian Federation [Text]: avtoref. dis.... kand. jurid. Sciences. / A.I.Ashmarin. - Lyubertsy, 2010. - 24 with.

305. Bakayev, of financial activity of customs bodies in the Russian Federation [Text]: dis. Dr.s jurid. Sciences. / O.J.Bakayev. - Saratov, 2005. - 482 with.

306. Batjaeva, A.R.not incomes of the state budget in

The Russian Federation [Text]: avtoref. dis. kand. jurid. Sciences. /

A.R.Batjaeva. - M, 2008. - 24 with.

307. Beschastnova, L.V. regulation

The state services [Text]: avtoref. dis. kand. jurid. Sciences. /

L.V.Beschastnova. - Saratov, 2008. - 26 with.

308. A bagel, V.A.Publichno-and the private-law beginnings in grazhdanskopravovom regulation of foreign trade activities [Text]: dis.... Dr.s jurid. Sciences. / V.A.Bublik. - Ekaterinburg, 2000. - 353 with.

309. Vasjanina, E.L.system of fiscal gathering under the legislation

The Russian Federation [Text]: avtoref. dis.... kand. jurid. Sciences. /

E.L.Vasjanina. - Ekaterinburg, 2008. - 28 with.

310. Eremin, V.V. Tamozhennoe registration as institute Russian customs the rights [Text]: dis.... kand. jurid. Sciences. / V.V. Eremin. - Saratov, 2007. - 194 with.

311. Zemljansky, N.I.legal the nature of customs payments [Text]: dis.... kand. jurid. Sciences. / N.I.Zemljansky. - Saratov, 2005. - 219 with.

312. Kalinin, of payment of customs payments at moving of the goods and vehicles through customs border of the Russian Federation [Text]: dis.... kand. jurid. Sciences. / M.V.Kalinin. - M, 2008. - 187 with.

313. Karasev, V.A.Finansovo-pravovoe regulation of not tax incomes of the state budget of the Russian Federation [Text]: avtoref. dis.... kand. jurid. Sciences. / V.A.Karasev. - M, 2004. - 19 with.

314. Kovalenko, E.P.legal regulation of maintenance of payment of customs payments [Text]: avtoref. dis.... kand. jurid. Sciences. / E.P.Kovalenko. - Saratov, 2009. - 22 with.

315. Kolesnikov, G.G.Sootnoshenie private and public interests in the customs right [Text]: dis.... kand. jurid. Sciences. / G.G.Kolesnikov. - Saratov, 2010. - 199 with.

316. Kolomatsky, A.S.contract of warehousing [Text]: avtoref. dis.... kand. jurid. Sciences. / A.S.Kolomatsky. - M, 2004. - 23 with.

317. Kondratyuk, A.R.customs payments in structure of incomes of the federal budget of the Russian Federation [Text]: dis.... kand. jurid. Sciences. / A.R.Kondratyuk. - M, 2001. - 203 with.

318. Kochubey, I.S.legal regulation of privileges in the field of customs business [Text]: avtoref. dis.... kand. Sciences. / I.S.Kochubey. - Saratov, 2008. - 27 with.

319. Krjuchkova, T.V.formation of tax and not tax incomes in budgetary system of the Russian Federation [Text]: avtoref. dis.... ekon. Sciences. / T.V.Krjuchkova. - the Eagle, 2011. - 19 with.

320. Kurdjaev, A.E.financially regulation of tax harmonisation in the European union [Text]: avtoref. diss.... kand. jurid. Sciences. / A.E.Kurdjaev. - M, 2012. - 16 with.

321. Lomaev, A.JU.public interest as a legal category [Text]: avtoref. dis.... kand. jurid. Sciences. / A.J.Lomaev. - Kazan, 2012. - 22 with.

322. Moiseyev, V.N.Sbor as a category financial the rights [Text]: dis.... kand. jurid. Sciences. / V.N.Moiseyev. - M, 2008. - 196 with.

323. Momsikova, L.V.perfection of the mechanism of use of the price information in activity of customs bodies under the control customs costs [Text]: dis.... kand. ekon. Sciences. / L.V.Momsikova. - M, 2011. - 171 with.

324. Mutushev, R.M.Nenalogovye incomes of the federal budget: problems of legal regulation [Text]: avtoref. dis.... kand. jurid. Sciences. / R.M.Mutushev. - Saratov, 2009. - 30 with.

325. Nabirushkina, I.S.financially regulation of payment and collection of customs payments [Text]: dis.... kand. jurid. Sciences. / I.S.Nabirushkina. - Saratov, 2014.-26 with.

326. Nikitin, E.V.management the monitoring system of customs cost of the goods in foreign trade contracts [Text]: dis.... kand. ekon. Sciences. / E.V.Nikitin. - SPb., 2003. - 195 with.

327. Panova, E.N.development of methods of a customs estimation of the goods containing objects of intellectual property [Text]: dis.... kand. ekon. Sciences. / E.N.Panova. - M, 2010. - 166 with.

328. Pajushin, bases of realisation of a duty of everyone to pay in M.K.Konstitutsionno-pravovye the is lawful-established taxes and tax collections in the Russian Federation [Text]: dis.... kand. jurid. Sciences. / M.K.Pajushin. - Moscow, 2011. - 202 with.

329. Savostina, I.V.financial the mechanism of customs taxation [Text]: avtoref. dis.... kand. ekon. Sciences. / I.V.Savostina. - Ekaterinburg, 2005. - 18 with.

330. Smitienko, E.O.perfection of scientifically-methodical bases of the organisation of the control of customs cost in the Russian Federation [Text]: dis.... kand. ekon. Sciences. / E.O.Smitienko. - M, 2009. - 186 with.

331. Sorokin: problems

normotvorchestva and pravoprimenenija [Text]: avtoref. dis.... kand. jurid. Sciences. / M.N.Sorokin. - Saratov, 2009. - 26 with.

332. Strizhova, customs costs [Text]: dis.... kand. jurid. Sciences. / O.A.Strizhova. - M, 2008. - 191 with.

333. Tikhonov, V.N.Objazatelstvo of storage owing to the law on the Soviet civil law [Text]: avtoref. dis.... kand. jurid. Sciences. / V.N.Tikhonov. - M, 1990. - 21 with.

334. Frolov, V.A.Administrativno-pravovoj of realisation of interdictions and restrictions in sphere of customs business [Text]: dis.... kand. jurid. Sciences. / V.A.Frolov. - Lyubertsy, 2014. - 194 with.

335. Hapilin, S.A.mechanism of administration of customs payments and its role in formation of incomes of the federal budget [Text]: dis.... kand. ekon. Sciences. / S.A.Hapilin. - Rostov-n/D, 2008. - 202 with.

336. TSidilina, I.A.administration of customs payments as a direction of financial activity of the state (financially-legal aspect) [Text]: dis.... kand. jurid. Sciences. / I.A.Tsidilina. - Saratov, 2015. - 26 with.

337. CHerlenjak, of incomes of the federal budget in the Russian Federation [Text]: avtoref. dis. kand. jurid. Sciences. / R.N.Cherlenjak. - M, 2013. - 24 with.

338. CHugurova, T.V.remedial of the form of protection of public interests in the Russian right [Text]: dis.... kand. jurid. Sciences. / T.V.Chugurova. - Samara, 2007. - 216 with.

339. SHahmametev, A.A.customs a mode under the legislation of Russia and France (comparative research on an example of a mode of a customs warehouse) [Text]: dis.... kand. jurid. Sciences. / A.A.Shahmametev. - M, 2002. - 207 with.

340. Sheremetev, A.K. regulation of levy and gathering in customs sphere [Text]: dis.... kand. jurid. Sciences. / A.K.Sheremetev. - Khabarovsk, 2006. - 153 with.

Sources of a network "Internet"

341. Collection of customs payments, customs-tariff regulation of the foreign trade activity in 2016 [the Electronic resource]. - URL: http://customsonline.ru/4181-vzimanie-tamozhennyh-platezhey - tamozhenno-tarifnoe-regulirovanie-vneshnetorgovoy-deyatelnosti-v-2016-godu.html (reference date: 15.09.2017).

342. Budget types of income [the Electronic resource]. - URL: http://www.budget.gov.ru/(reference date: 12.12.2016).

343. Collection of customs payments, customs-tariff

Regulation of foreign trade activity FTS in 2015 [the Electronic resource]. - URL: http://customsonline.ru/3797-vzimanie-tamozhennyh-platezhey - tamozhenno-tarifnoe-regulirovanie-vneshnetorgovoy-deyatelnosti-fts-v-2015-g.html (reference date: 01.06.2016).

344. In «a personal office of the participant of foreign trade activities» on site FTS of Russia

The 124-thousand user [the Electronic resource] was registered. - URL: http://customs. ru/index.php? option=com_content&view=article&id=25784: - l-l-124 and catid=40:2011-01-24-15-02-45&Itemid=2094&Itemid=1835 (date

References: 30.09.2017).

345. Collection of customs payments, customs-tariff

Regulation of the foreign trade activity in 2016 [the Electronic resource]. - URL: http://customsonline.ru/4181-vzimanie-tamozhennyh -

platezh... sti-v-2016-godu.html (reference date: 22.03.2017).

346. The report of chairman Schetnoj of chamber T.A. Golikovoj on

Plenary session of the State Duma concerning execution federal

The budget for 2014 [the Electronic resource]. - URL: http://www.ach. gov.ru/structure/golikova-tatyanaalekseevna/speeches/23 585 (reference date: 20.03.2017).

347. For woods and for the seas. Into Russia can enter resort gathering [the Electronic resource]. - URL: http://rg.ru/2015/04/24/sbor.html (reference date: 23.04.2015).

348. Council EEK results: new Customs code EAES will become effective on January, 1st, 2018 [the Electronic resource]. - URL: http://www.eurasiancommission.org/ru/nae/news/Pages/28-04-2017-3.aspx (reference date: 28.04.2017).

349. Execution of the federal budget and budgets of budgetary system of the Russian Federation for 2016 [the Electronic resource]. - URL: https://www.minfin.ru/ru/(reference date: 25.08.2017).

350. Information FTS of Russia «the Review of practice of consideration FTS of Russia of complaints to decisions, actions (inactivity) of customs bodies and their officials in the field of customs business for 2015» [the Electronic resource]. - URL: http://customs.ru/(reference date: 01.12.2016).

351. Results of 2016: customs and treasury [the Electronic resource]. - URL: http://www.interfax.ru/business/542642 (reference date: 15.09.2017).

352. Not tax audit. Minekonomrazvitija offers

To "freeze" gathering and payments [the Electronic resource]. - URL:

https://rg.ru/2015/04/07/raviziya.html (date of the reference 05.04.2016).

353. Not tax payments [the Electronic resource]. - URL:

http://www.rg.ru/2016/01/15/platezi-site.html (reference date: 22.01.2016).

354. Not tax loading in the Russian Federation [the Electronic resource]. - URL: http://www.rg.ru/2015/12/29/platezi-site.html (reference date: 22.01.2016).

355. About participation of delegation FTS of Russia in the international

Conferences on questions of interaction customs and tax organs [the Electronic resource]. - URL:

http://www.customs.ru/index.php? option=com_content&view=article&id=24433:2

16 12-05-05-55-04&catid=40:2011-01-24 15-02-45&Itemid=2094&Itemid=1835 (reference date: 05.12.2016).

356. About transfer of means in the federal budget [Electronic

Resource]. - URL:

http://www.customs.m/mdex.php? option=com_content&view=article&id=25330:2

17 06-06 12-19-44&catid=40:2011-01-24 15-02-45&Itemid=2094&Itemid=183 5 (reference date: 08.06.2017).

357. About transfer of means in the federal budget [Electronic

Resource]. - URL:

http://www.customs.m/mdex.php? option=com_content&view=article&id=25455:2 017-07-04-11-03-33&catid=40:2011-01-24-15-02-45&Itemid=2094&Itemid=183 5 (reference date: 04.07.2017).

358. About transfer of means in the federal budget [Electronic

Resource]. - URL:

http://www.customs.m/mdex.php? option=com_content&view=article&id=25706:2 017-09-05-06-32-15&catid=40:2011-01-24-15-02-45&Itemid=2094&Itemid=183 5 (reference date: 01.10.2017).

359. The basic directions of a tax policy for 2017 and the planned period 2018 and 2019 [the Electronic resource]. - URL: https://www.minfin.ru/ru/document/? id_4=116206 (reference date: 30.11.2016).

360. About a course of works on perfection of interaction of information systems FTS of Russia and FNS Russia [the Electronic resource]. - URL: http://rosteck.ru/news/2630/(reference date: 17.08.2016).

361. Parallel tax system [the Electronic resource]. - URL: http://rg.ru/2014/01/28/kontronalog.html (reference date: 01.06.2016).

362. The draught federal law «On regulation of obligatory payments of legal bodies and individual businessmen» [the Electronic resource]. - URL: http://regulation.gov.ru/(reference date: 25.08.2017).

363. The register of owners of warehouses of time storage [Electronic

Resource]. - URL:

http://ved.customs.m/index2.php? option=com_listnsi&view=sinnsi&url_id=V_BX (reference date: 07.02.2017).

364. Session of interdepartmental Working group under the control of receipts of customs payments in the budget of Russia [the Electronic resource] has taken place. - URL: http://www.duma.gov.ru/news/273/1201793/(reference date: 02.07.2015).

365. Social and economic position of Russia [the Electronic resource]. - URL: http://www.gks.ru/(reference date: 12.12.2016).

366. FTS Russia has collected 7 billion roubles in the federal

The budget [the Electronic resource]. - URL:

http://customs.ru/index.php? option=com_content&view=article&id=20336: — &catid=40:2011-01-24-15-02-45 (reference date: 22.01.2016).

3 See: Sokolov E.D. To a question on differentiation of fiscal and civil-law payments//Fiscal gathering: legal signs and a regulation order / under the editorship of Of this year Pepeljaeva. M, 2003. With. 100; Cherlenjak R. N. Legal regulation of incomes

5 See: the Decision of the Constitutional Court of the Russian Federation from May, 31st 2016 № 14-P «On business about check of constitutionality of positions of article 31.1 of the Federal act« About highways and about road activity in the Russian Federation and about modification of separate acts of the Russian Federation », the governmental orders of the Russian Federation« About collection of a payment on account of compensation of the harm caused to highways of common use of federal value by vehicles, having the resolved maximum weight over 12 tons »and articles 12.21.3 of the Code of the Russian Federation about the administrative

2 See, for example: Artyomov N.M.financially regulation of the foreign trade activity. M, 1999. With. 46-47; Ashmarina E.M.perfection of system of taxes,

2 See: Panchenko V. JU. Public legal services as the form of legal assistance of realisation of the rights and legitimate interests//the Government and local government. 2014. № 10. With. 6-11.

About

According to item 1 of item 1 of the Federal act from July, 27th, 2010 № 210-FZ «About the organisation of granting of the state and municipal services» the state service represents «activity on realisation of functions accordingly federal enforcement authority, state off-budget fund,

See: the Decision of Federal Arbitration court of Northwest district from September, 3rd, 2009 on business № А56-1598/2009 «As business materials proves to be true, that custom charges were paid for registration of the same exported goods to Open Company twice (at giving of time and full customs declarations), the court recognised as illegal the actions of customs expressed in refusal to return to a society

3

See, for example: popova E.V.problem questions of definition of customs cost of the goods//Customs business. 2012. № 1. With. 8-10; Ratushnaja T.V., CHerentsov S.A.problem questions at definition, the control and acknowledgement of the customs

5 see More in detail: the Governmental order of the Russian Federation from February, 17th 2005 № 85 «About the statement of the list of the professional equipment for manufacture and release of mass media in which relation the customs are not levied

According to item 426 GK the Russian Federation the public contract admits the contract concluded by the person, carrying out enterprise activity or other activity bringing in the income, and establishing its duties on sale of the goods, performance of works or rendering of services, which such person on character of the

2 Award of the Volgograd area from August, 26th, 2010 on business № А12-11048/2010. URL: ' http://kad.arbitr.ru/PdfDocument/eb61a7f7-4d2a-4618-8727-76da806bf893/A12-11048-2010_20100826_Reshenija_i_postanovlenija.pdf (reference date:

15.04.2017); see also: Decision FAS of the North Caucasian district from February, 28th, 2014 on business № А32-6037/2013. URL: http://kad.arbitr.ru/PdfDocument/3cc23a7a-3ef5-

<< |
A source: USTINOVA Anastas Vasilevna. CUSTOM CHARGES In SYSTEM of INCOMES of BUDGETARY SYSTEM of the Russian Federation: FINANCIALLY-LEGAL REGULATION. The DISSERTATION on competition of a scientific degree of the master of laws. Saratov -. 2017

More on topic THE BIBLIOGRAPHIC LIST OF THE USED SOURCES:

  1. the List of bibliographic sources
  2. the Bibliographic list of the used sources
  3. THE LIST OF BIBLIOGRAPHIC SOURCES
  4. the Bibliographic list of the used sources
  5. THE BIBLIOGRAPHIC LIST OF THE USED SOURCES
  6. the Bibliographic list of the used sources
  7. the Bibliographic list of the used sources
  8. the Bibliographic list of the used sources
  9. the Bibliographic list of the used sources
  10. THE BIBLIOGRAPHIC LIST OF THE USED SOURCES
  11. THE LIST OF BIBLIOGRAPHIC SOURCES
  12. the Bibliographic list of the used sources
  13. THE LIST OF BIBLIOGRAPHIC SOURCES
  14. the Bibliographic list of the used sources
  15. the List of bibliographic sources
  16. THE BIBLIOGRAPHIC LIST OF THE USED SOURCES:
  17. THE BIBLIOGRAPHIC LIST OF USED SOURCES
  18. the bibliographic list of the used sources and the literature
  19. the BIBLIOGRAPHIC LIST of the USED LITERATURE And INTERNET SOURCES
  20. THE BIBLIOGRAPHIC LIST OF THE USED LITERATURE AND INTERNET SOURCES