Legislative decision and resolution of the Constitutional Court of the Russian Federation, dated june 23, 2022 no. 26-P: some thoughts

Authors

DOI:

https://doi.org/10.17308/law/1995-5502/2023/3/204-208

Keywords:

individual entrepreneur, compensation for harm, trends in the development of regulation, universal mechanism, legislator, Constitutional Court of the Russian Federation

Abstract

The practical situation associated with the simultaneous adoption of a legislative and judicial decision on the same legal situation and at the same time is analyzed. The evidence provided by the Constitutional Court of the Russian Federation in the reasoning part of the decision is considered. Their inconsistency and the court's desire to justify the decision in unison with the legislator's draft are noted. It is emphasized that in order to decide on this case, the court could use the possibility of compensation for damage caused to the budget system under Article 1064 of the Civil Code of the Russian Federation, which it has created and is already used in law enforcement practice.

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Author Biography

  • M. V. Karaseva (Sentsova), Voronezh State University

    Doctor of Legal Sciences, Professor, Head of the Financial Law Department

References

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Published

2023-12-06

Issue

Section

Financial Law. Tax Law