The science of financial law
Maslii A.I. —
Regarding the Definition, Legal Nature and Purpose of Customs Duty
// Finance and Management.
– 2018. – № 2.
– P. 1 - 12.
DOI: 10.25136/2409-7802.2018.2.25755 URL: http://en. nbpublish.com/library_read_article.php?id=25755
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This research is devoted to existing academic approaches that offer definitions and describe purposes of 'customs duty' (including those that were formed in the pre-revolutionary period) as well as positions of scientists regading the legal nature of customs duty. The need to understand and systematize views on the matter is caused by the legal reforms that have been made recently as well as The Customs Code of the Eurasian Economic Union that came into effect on January 1, 2018 and made amendments to the previous process of legal regulation thereof. In the course of the research the author has used a combination of different methods that related to both overall and specific research methods. These methods combined have allowed to achieve the research objectives and obtain necessary results. Based on the results of the research, the author has made a number of conclusions that allowed to extend current concepts and views on the customs duty. The author proves that customs duty is not a payment for imported goods or payment for creation of such a right but also a payment for actions committed by a customs authority. The main conclusion of the research that brings forth the scientific novelty and rationale of the research is that customs duty payment cannot be viewed as a necessary condition for import of goods but should be regarded as a payment for release of goods in accordance with the customs procedure the payment is subject to. Based on the aforesaid conclusions, the author offers a definition of customs duty and suggests what changes should be made in applicable legislation.
customs, EAEU, customs border, importation fee, payment of customs duties, customs payments, tax and duty, import of goods, customs duty, CC of EAEU
Kozyrin A.N. Tamozhennye rezhimy: M.: Statut, 2000. S. 7.
Tamozhennye protsedury: tamozhennogo sklada (stat'ya 156 TK EAES); pererabotki na tamozhennoy territorii (stat'ya 164 TK EAES); pererabotki vne tamozhennoy territorii (stat'ya 177 TK EAES) i t.d.
Khodskiy L.V. Gosudarstvennoe khozyaystvo i finansovaya nauka. osnovnye printsipy i osobennosti gosudarstvennogo khozyaystva i klassifikatsiya gosudarstvennykh dokhodov. Finansovoe pravo Rossii // SPS Konsul'tantPlyus.
Gravina A.A. i dr. Tamozhennoe pravo: uchebnik / otv. red. A.F. Nozdracheva. M.: Volters Kluver, 2007, S. 29.
Berendts E.N. Russkoe finansovoe pravo (lektsii, chitannye v Imperatorskom uchilishche pravovedeniya). URL: http://avidreaders.ru/download/russkoe-finansovoe-pravo-lekcii-chitannye-v.html?f=pdf (data obrashcheniya: 10.03.2018).
Bakaeva O.Yu., Matvienko G.V. Tamozhennoe pravo Rossii: uchebnik / otv. red. N.I. Khimicheva. M.: Yurist', 2004. S. 168.
Zakon Rossiyskoy Federatsii ot 01 aprelya 1993 g. № 4730-1 «O Gosudarstvennoy granitse Rossiyskoy Federatsii» // Ros. g
Kasyanov R.A. —
MiFID II: Regulation of Financial Trading Facilities in the EU
// Finance and Management.
– 2018. – № 2.
– P. 13 - 21.
DOI: 10.25136/2409-7802.2018.2.26067 URL: http://en. nbpublish.com/library_read_article.php?id=26067
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The article is devoted to important changes happening on the global financial market. Based on a particular example of financial regulation, the author of the article examines the process of improving the legal basis of the single European financial market. He notes that the common legal framework of the European Union is extended not only extensively but also intensively due to implementation of new kinds of trading in the financial sphere. The author analyzes the main kinds of trading facilities, in partciular, regulated markets, multilateral trading facilities, and organised trading facilities taking into account the second 'Markets in Financial Instruments Directive' (MiFID II) and 'Markets in Financial Instruments Regulation' (MiFIR). In the course of his analysis Kasyanov has used general and special research methods such as analysis and synthesis, generalisation, comparison, historical and systems approaches. In conclusion the author notes that according to MiFID II organised trading kinds being viewed in this article are in fact trading facilities and thus subject to the provisions of MiFID II and MiFIR. New laws and guidelines are supposed to bring regulation of multilateral trading facilities (MTF) to an advanced level and fill in the gap in regulation of organised trading facilities (OTF).
financial instrument, Organised Trading Facility, Multilateral Trading Facility, Regulated Markets, single financial market, European Union, EU law, MiFID II, MIFIR, financial law
Article 4(2) Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU. // Official Journal of the European Union, L 173. 12.6.2014. p. 85. Available at: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32014L0065 (accessed: 25.03.2018)
European Commission, Press Release "Markets in Financial Instruments (MiFID): Commissioner Michel Barnier welcomes agreement in trilogue on revised European rules" (Brussels, 14 January 2014) // MEMO/14/15. Available at: http://europa.eu/rapid/press-release_MEMO-14-15_en.htm?locale=en (accessed: 25.03.2018)
Impact of MiFID on equity secondary markets functioning, CESR/09-355, June 2009. Available at: https://www.finextra.com/finextra-downloads/newsdocs/09_355.pdf (accessed: 25.03.2018)
Markets in Financial Instruments (MiFIR)-Regulation (EU) No 600/2014. Available at: https://ec.europa.eu/info/law/markets-financial-instruments-mifir-regul