Abstract: The article is devoted to the study of Marquis de Sade as an eccentric political figure of the late Enlightenment period and first years of the French Revolution. His attitude towards revolutionary legislation and revolutionary ideas reflected political and legal positions of a specific social group — the Libertines, who had a considerable influence on the development of legal ideology and legislation of the Revolutionary epoch. Political and legal Ideology of skeptical aristocrats, are expressed by Marquis de Sade was almost identical with the ideas of the Jacobins. Terror of prevailing revolution was collective, while Marquis de Sade supported individual terrorism. Being a participant of revolutionary events, Marquis de Sade had a negative attitude towards organizational violence, which was used by the revolutionaries. While upholding the power of passion and enthusiasm, he had a negative attitude towards the soulless violence by the state. He considered laws and decrees of a new political regime to be legal fictions. Legal nihilism of Marquis de Sade was expressed in his attitude towards revolutionary law as an artificial measure, failing to meet true internal needs of human nature. He also considered nature to be alien. The idea of nature, which may be found at the very basis for natural law, is just as alien for a human being, as it Is machinery substituting for men in the new epoch.

Keywords: violence, law, terror, repression, Libertines, tribunal, revolution, execution, crime, court.

Abstract: The institutions of military priests in the Russian Federation and in Italy have a rather lengthy history. At the same time after 70 years of atheist ideology the revival of the military priesthood has become an object to many discussions in Russia. On one hand, the need to improve spiritual and moral values of the Russian army is obvious, on the other hand, there is no clear concept, which would conform to the constitutional principle of the secular state, implementation of right of people to freedom of conscience and religion in the military forces. The study of the normative legal acts of Italy allowed to establish constitutional legal status of chaplains and to signify the key problems, which the state and religious associations have to face.

Keywords: jurisprudence, secular, religion, secularism, religious associations, military priest, army, freedom of conscience, freedom of religion, state.

Abstract: The article is devoted to exchange of tax information as a type of international cooperation among the tax administrations, which has been successfully developing for decades. It has been used by foreign states within the framework of their treaties, and it currently becomes more popular in the Russian Federation. The author discusses all the types of information exchange, as well as benefits of each of these types. Additionally, the author provides detailed efficiency analysis for this method of international cooperation for the purpose of fighting international tax evasion. The article includes detailed analysis of banking secrecy, history of its formation and the measures taken by the international organizations against this negative phenomenon, as well as results of transparency improvement. The article gets the reader acquainted with the normative legal basis for the tax information exchange, as well as with the principles of its implementation, without which the information exchange would be Impossible. The article Includes description of successful experience of foreign tax bodies in the sphere of tax information exchange, and it also discusses the position of the Russian Federation on this issue, the author makes propositions for making this type of administrative aid more efficient, which would improve the input into the budget.

Keywords: jurisprudence, treaty, tax, evasion, banking secret, information, exchange, administration, taxpayer.

Abstract: This article includes analysis of some types of state and municipal securities, which are issued In the USA in order to finance the budget deficit, as well as some social and economic programs. The author also discusses some issues regarding the public debt in the American theory. Analysis of types of the above-mentioned financial instruments, being issued by the federal government, states, municipalities and non-governmental organizations supported by federal government has a special value within the context of evaluation of the public loans institution in the American practice, since the securitized form of public legal obligations is currently dominant in the USA. Additionally, studies of the main parameters and characteristic features of such financial instruments, taking a foreign state as an example, can serve as a basis for the further analysis of the Russian theory and practice of use of state and municipal securities as a mechanism for the attraction of loaned funds by the public bodies of various levels, as well as for the improvement of the Russian public loans market.

Keywords: state/municipal debt, state/municipal credit, securitization, state securities, municipal securities, issuing securities, debt instruments, percent, discount, financing of spendings, public debt, credit.

Abstract: The article is devoted to the analysis of one of the key legal elements of taxes: object of taxation, which is closely related to the tax object. However, the Art. 12.3 of the Tax Code of the Republic of Azerbaijan they are recognized as equal terms. Under this norm, it turns out that object of taxation and tax object are the same. This legislative ambiguity has already caused and may still cause various judicial disputes. The article includes examples of judicial cases, where the object of dispute was related to lack of clarity in defining tax object and taxation object. It should be noted that taxation object expresses the legal link between the tax object and taxpayer. And the connection of a taxpayer to an object is a legal fact. Therefore, these two terms are different. The taxation object as a legal fact appears due to the presence of certain objects (material and immaterial benefits). It is offered to amend the legislation of the Republic of Azerbaijan to change the contents of terms tax object and tax subject taking into account the opinions of the author, since these are not identical terms, rather they are independent elements of tax.

Keywords: jurisprudence, problems, tax, element, object, subject, income, dividend, taxpayer, obligation.

Abstract: In this article the author analyzes the Issue of legal qualification of contract for insurance of professional liability within the system of types of insurance, as provided for by legislation, including contractual liability and liability for causing harm. The author provides qualification of various types of professional liability insurance, including those of tour operators, advocates, notaries, insolvency managers, appraisers and auditors.

Keywords: jurisprudence, insurance, professional liability, contractual liability, delict-based liability, appraiser, auditor, tour operator, notary, insolvency manager.

Abstract: The article contains analysis of key theoretical and practical problems regarding recognition of banking secrecyñó as a specific type of secrecy, lawfulness of its application towards information on clients and their dealings, as well as to the temporal period for keeping secrecy. The author offers a definition of banking secrecy, which corresponds to the modern legislative tendencies and judicial practice, providing for wider scope of access to confidential information, at the same time applying the secrecy regime to all of the information of the client of a credit organization. The broader approach to banking secrecy, which does not provide limitations as to the types of information on a client, therefore allowing for various client-related information, better correspond to the current reality. The banking secrecy is understood as a specific legal regime for a limited access to information, introduced towards any information directly regarding a client, including information of the main activities for which the accounts are being used, as well as banking operations and deals, which is obtained during the core activities of a credit organization, a Bank of Russia, organization ensuring bank accounts.

Keywords: constitutional access guarantees, lawfulness, evaluation, regime of access, client information, confidential information, banking secrecy, term, list of data, format of request, character of the information.

Abstract: The article is devoted to customary international law as a source of Russian criminal law. The author analyzes the issue of whether the norms of international customary law may be used as crime-forming elements in the crime of use of prohibited means and methods of waging war. Based upon the study of history of the issue and international practice («the Martens clause», practice of international tribunals, norms of international humanitarian law, practice of the Constitutional Court of the Russian Federation and the European Court of Human Rights) the author formulates the criteria for such use. In the opinion of the author, it is acceptable to establish contents of criminal legal prohibition via the norms of international customary law, which are included into the sphere of conventionally prohibited behavior through the «Martens clause», on a condition that the obvious unlawfulness of the behavior was understood by a person at the moment when the crime was being committed. At the same time it shall inevitably be decided ad hoc, and the national courts shall have to face complicated issues of establishing the contents of norms of international customary law.

Keywords: customary international law, elements of crime, crime, source of criminal law, act, disposition, foresight of criminal nature of behavior, international treaty, criminal law, lawfulness principle.

Abstract: The motive of hatred or enmity is used in several meanings. Hovewer, neither the Criminal Code (both the of the Russian Federation, and of the RSFSR), nor the Decrees of the Plenum of the Supreme Court N. 11 of June 28, 2011 «On judicial practice on extremist crimes» provide for its contents. The article contains evaluation of the terms «behavior motive», «crime motive», «incentive», «interest». The author pays special attention to the motive of national (ethnical), racial, or religious hatred and enmity (discord). The author analyzes some specific issues regarding qualification of crimes committed due to the motives of racial, national, or religious hatred or enmity. He concludes that these motives should not be united with other motives, and should be recognized as Independent qualifying elements in specific crimes (as it is provided for in international law and in legislation of most foreign states). Additionally, he sustains that the proposition to exclude these motives from the list of aggravating circumstances is untimely.

Keywords: criminal legislation, behavior motive, crime motive, criminal legal value of motive, extremist crime, enticement, hatred, enmity, discord, qualification of crimes.

Abstract: The article contains analysis of the term «target of crime» within the context of the «laundering» money and other criminally obtained valuables under Art. 174 and 174.1 of the Criminal Code of the Russian Federation taking into account the new version of the criminal law of 2013. The author evaluates scholarly opinions and judicial practice as to interpretation of this term. She studies the term «property» in its correlation with its meaning in civil law, as well as other civil rights objects, as objects of «laundering». The author also analyzes various points of view as to the amendments into the legislatively provided «laundering» target definition, taking into account international provisions and foreign scholarly writings. The author offers to regard target of this crime as property, works, services, and copyright. However, due to the complicated legal construction of these articles, it is preferable to include into them the reference to «proprietary values» and add a commentary to Art. 174 of the Criminal Code of the Russian Federation.

Keywords: laundering, legalization, target of crime, property, proprietary values, copyright, petty daily transactions, works (services), monetary funds, securities.

Abstract: The article deals with the topical issues regarding difficulties appearing in legal practice of investigating crimes of malicious evasion from alimony payment for children in accordance with a court decision. Based upon analysis of specific court cases on Art. 157 of the Criminal Code of the Russian Federation, the author attempts to generalize the judicial practice in order to develop a unified approach towards the definition of "malicious evasion from alimony payment for children". The article provides arguments in favor of amending the criminal and family legislation.

Keywords: jurisprudence, crime, evasion, malicious, alimony, money for sustenance, underage children, criminal law, responsibility, judicial practice.

Abstract: The article includes analysis of coordination of procedural and legal discipline-specific law constructions within the inter-disciplinary legal construction of the mechanism of criminal law regulation. The author provides detailed analysis of influence of criminal procedural law upon the criminal process and material criminal law, such as subsidiary application of criminal procedural legal norms to some categories and terms of material criminal law. Interpretation of elements of crime In procedural acts require corrections in the material law, thus the criminal procedural law initiates the amendments into the Criminal Code of the Russian Federation. Refusal to include into criminal law the crimes based on administrative prejudicial effect is due to the issues of proof. Application of criminal procedural law when using retroactive force of laws, belonging to other (non-criminal) legal disciplines, presupposes the possibility to apply the criminal material legal constructions. The criminal legal constructions, as formed by the judicial practice, presuppose the possible application of material criminal law. Non-application of criminal law may be due to the procedural inexpediency. Legal practice requires that the norms of criminal law would be in accord with the criminal procedural law, and the criminal procedural law provides for the grounds for avoiding criminal punishment, which are not recognized in criminal law itself.

Keywords: jurisprudence, mechanism of criminal law regulation, interrelation between material and procedural criminal law, Inter-disciplinary legal construction, bilateral coordination of legal construction, subsidiary application, forgiving a debt, safety mechanism, controlled delivery, administrative prejudicial effect.

Abstract: In this article the authors discuss nature of normative legal text, provide the definition of anticorruption expertise of normative legal acts, define object, target, goals and aims of this expertise, as well as forms and contents of expert opinion for anti-corruption expertise through the prism of general theory of judicial expertise as a methodological basis for any expert activity. The authors analyze requirements to competence of experts, structure of an opinion in general and contents of its main constituent parts: introduction, research, synthesis, and conclusions. It is noted that the legislative provisions for typical corruptogenic factors provides for two directions for anti-corruption expert evaluation. These directions are uncovering and providing basis for typical corruptogenic factors as provided for in a general method. Based upon the above-mentioned matters, the authors express their opinion on the means for solving legal, scientific, methodological and organizational problems of anti-corruption expertise of normative legal acts and legislative drafts.

Keywords: corruption, corruptogenic factor, method, anti-corruption expertise, normative legal acts, draft of a normative legal act, normative legal text, legal expertise, legal linguistic expertise, expert opinion.

Abstract: Efficiency of the judicial system of a state depends upon the coordination of the activities of all of the participants of the process. The key element of the interaction may be recognized as the activities of the party initiating a judicial expertise and of a judicial expert. The basis for their interaction is the presence of the complex of special knowledge, allowing them to evaluate the results of each other’s work. The lack of due understanding of the abilities of a specific expert to resolve the problems relevant for proving the case leads to the need to take additional procedural actions, such as interrogation of an expert or assigning an additional expertise. This, in turn, has a negative impact upon the length of the judicial procedures on the case. Solution of this problem may be found in closer cooperation between the experts (specialists) and initiators of an expertise, holding preliminary consultations during which one may clarify the goals of the parties, the type of the expertise, competence of an expert, the list of objects for expertise, information related to assigning this expertise, and the prospective use of its results.

Keywords: portrait expertise, habitoscopy, special knowledge, forensic studies, interaction, expert opinion, consultation of a specialist, video image, type of expert, object, studies.

Abstract: The article is devoted to the study of legal consequences of the requests by the prosecutors to amend a normative legal act based upon the results of anti-corruption expertise. The author discusses topical issues regarding the period for the consideration of the requirements by the law-making bodies, options for challenging the requirements and cases when protest of a prosecutor was filed instead. The author views the cases when the prosecutors sent information on the corruptogenic factors, which they have found. It is due to the fact, that the information acts should be filed when corruptogenic factors are uncovered in legal acts formally falling outside the scope of prosecutor control under the Federal Law «On Anti-Corruption expertise of Normative Legal Acts and Drafts of Normative Legal Acts» (such as legislative drafts, non-normative legal acts). If, while holding anti-corruption expertise, a law (or a legal norm) is found to be in contradiction with the federal law, the protest of prosecutor is used. Special attention is paid to the legislative provisions for the prosecutors to require amendments into normative legal acts in court; the author offers possible solutions for the problems.

Keywords: anti-corruption expertise, prosecution, requirement to amend, protest, challenging decisions, normative legal act, fighting corruption, corruptogenic factor, information, petition by a prosecutor.

Abstract: Novel different nature of modern armed conflicts sets new goals for the international law, including the sphere of international legal protection of cultural property. The article includes analysis of whether the coalition for the protection of Iraqi cultural property acted in compliance or not in compliance with the modern international law in 2003-2011. The author used comparative legal, historical, inductive and deductive methods in her work. The first part of the article is devoted to the obligations of the parties under the relevant treaties and customary international law. The author establishes the arguments according to which non-ratification of the Hague Convention For the Protection of Cultural Property of 1954 does not diminish the obligations to protect the cultural property of Iraq due to the norms of customary international humanitarian law. The second part of the article includes analysis of efficiency of the national legal measures adopted by the USA In order to fight consequences of marauding in Iraq. The author evaluates a number of national American acts, such as General Order A1, Republic of Iraq Antiquities Law, Implementation of the Convention For the Protection of Cultural Property Act. It is established that while a number of measures, such as import limitation corresponded to the critical situation regarding Iraqi artifacts, such measures were either taken too late, or were not sufficient due to non-ratification by the USA of some key provisions of international legal instruments for the protection of cultural objects.

Keywords: jurisprudence, cultural property, international law, the Hague Convention of 1954, Iraq, USA, import limitations, marauding, art, museum.

Abstract: The article contains analysis of the issues of correlation of the World Trade Organization (WTO) law with the common International law within the framework of international responsibility law. The author supports a point of view that norms of international common law on responsibility of the states, as codified by the International Law Commission of the UN in the Articles on State Responsibility for Internationally Wrongful Acts of 2001, are applicable to the relationships within the WTO framework. The WTO law, being an autonomous legal regime within the general framework of international law, contains a number of special rules and procedures regulating contents and implementation of responsibility for violation of the obligations in the WTO. However, in all cases when the WTO law provides otherwise, the general principles of international law should apply. Moreover, these principles are used to interpret and define the contents of special rules and procedures in the WTO law, such as counter-measures.

Keywords: common international law, international responsibility, the WTO law, fragmenting international law, counter-measures, restitution, compensation, proportionality, autonomous regimes, lex specialis.