El propósito de este trabajo es un estudio legal comparativo de la experiencia extranjera de regulación legal y la práctica de aplicar esquemas especiales de compensación por daños causados a la salud como resultado de un error médico, así como determinar las perspectivas para el desarrollo de la legislación rusa en esta parte. El artículo examina los actos jurídicos reglamentarios de la Federación de Rusia y varios países extranjeros (Bélgica, Alemania, Dinamarca, Noruega, Francia, Suecia, Emiratos Árabes Unidos, etcétera), la práctica de su aplicación. Métodos utilizados: filosófico general, científico general, científico particular, especial (jurídico formal, jurídico comparado). De particular valor para el estudio es el hecho de que el autor fundamenta la posibilidad de aplicar presunciones legales especiales como alternativa al uso de esquemas sin culpa que son costosos y organizacionalmente problemáticos. Por primera vez se determinan las perspectivas de introducción de determinados elementos de los sistemas de indemnización sin culpa de los «accidentes» en aquellas áreas de la actividad médica en las que es especialmente difícil establecer el origen del daño por la acción (omisión) de un determinado trabajador médico, incluso para elementos individuales del régimen. Como resultado, el estudio presentado es relevante y significativo no solo para Rusia, sino también para otros Estados que aún no han desarrollado una regulación legal reglamentaria especial estable de estas relaciones.
The paper is devoted to the problem of determining the real scope of tort liability for harm caused to health in the context of the mutual influence of the relevant legal design and alternative compensation forms, as well as an attempt to reconsider detected imbalances from the standpoint of existing, traditional and innovative theoretical concepts. It is established that modern legislation and practice leads to inconsistent use of recourse and quasi-recourse rights of claims for the purpose of holding liable a direct causer of physical harm and (or) expanding the scope of such liability, which requires justification of the conceptual principles of the adopted approach, allowing to narrow all cases of this kind to a single system. It is noted that the relations concerning compensation for harm to health provide extensive ground for discussing individualizing educational and preventive principles of tort liability, not related to the use of such a means of protecting a violated right as compensation for moral harm, which is caused by the conditional nature of the list of losses and costs provided for in paragraph 1 of Article 1085 of the Civil Code of the Russian Federation, by the existence of alternative ways to assess physical harm, implemented in special types of insurance and by the lack of a unified system for determining the consequences of causing damage to health and other factors. The author proposes the mechanism of objectification in the norms of civil law of the corresponding doctrinal decision applicable in combination with the current legal regulation of insurance means of compensation, constructions of liability for third parties and liability regardless of fault. Implementation of this proposal also requires departure from the restrictive method of determining the amount and nature of the harm caused to health to be compensated based on the norms of social security law and to make necessary amendments to Section 2 of Chapter 59 of the Civil Code of the Russian Federation.
In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax legislation, a substantive analysis of the information systems and resources used in the practice of tax authorities, with the help of which the execution of the tax obligation is ensured, the assessment of prospects for improving tax control and its certain forms, as well as the analysis of controversial situations in the application of tax legislation, taking into account the guidance of the Federal tax service of Russia and judicial practice.
It is intended for students studying in the enlarged group of specialties "Jurisprudence", as well as all those who are interested in the problems of tax law in Russia
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