Бумажный Электронный 105 руб.

Author: Trunina E.V.
TARIFF CONCESSIONS FOR THE IMPORT INTO THE RUSSIAN FEDERATION A FOREIGN INVESTOR TO THE CHARTER CAPITAL GOODS IN THE CONTEXT OF JUDICIAL PRACTICE - WHETHER THERE IS CLARITY?

ABSTRACT
This article analyzes the current judicial practice on disputes related to invalidate the decision of the customs authorities of the Russian Federation to abolish the tariff benefits of exemption from payment of customs duties in connection with the importation of goods into the Russian Federation by a foreign investor as a contribution to the authorized capital. The author identifies two opposite approaches to the resolution of these cases, the presence of which is due to different interpretations of the new procedure for the application of exemption from customs duties on the import of certain categories of goods in the single customs territory of the Customs Union, approved by the decision of the CTS on July 15, 2011 № 728 in time. The result is that the courts of the Russian Federation adopted the opposite court acts on identical cases. It is noted that this is a consequence of the judicial practice fundamentally different approaches EurAsEC Court and the Constitutional Court to the evaluation of the application of the order established by this decision, restrictions on the use of goods imported into the customs territory of the EAEC to the provision of tariff concessions. According avtor avoznikshaya situation is a serious obstacle to the formation of a uniform practice of application of the customs legislation of the Customs Union on the common customs territory of the EAEC and, therefore, creating a single legal space EAEC. In conclusion, the author makes a conclusion about the need for a speedy solution of the problem of the relations within the competence of the Court of the Eurasian Law Enforcement EAEC and the Constitutional Court of the Russian Federation, as well as establishing constructive interaction supranational judicial authority and national courts of the Russian Federation aimed at the full and effective implementation of those bodies of their human rights functions.

Ключевые слова: тарифная льгота, таможенный союз, уставный капитал, ввоз, товар, иностранный инвестор, обратная сила, таможенный орган, таможенные платежи.
Keywords: tariff preferences, customs union, the share capital, the import, the goods, the foreign investor, the return force, the customs authority, customs duties.
Проблемы правоприменения