The article gives an analysis of the problem that has always remained a topical one, namely, the problem of sovereignty. The author counters this concept with its another manifestation, i.e. independence of the state, and in the process of their counterpoising the author attempts to find out their common features and fundamental differences. The Sovereign, as the subject of sovereignty, can possess both identified and anonymous form, both individual and collective embodiment The article highlights the fictitious nature of sovereign subjectivity that is inherent to the Art Nouveau era when sovereignty substantially changes its content and essence. This process of transformation was marked by such thinkers as Fyodor Dostoevsky, Vladimir Soloviev, Friedrich Nietzsche, and others. A false or fictitious sovereign, even if it has power and authority, is deprived of true legitimacy that cannot be recovered for it by either public opinion or direct violence. Neither mimicry nor manipulation can remedy the situation. Two bodies of the King fall apart and would never unify. A fictitious sovereign presides over a fictitious state, "a phantom state". The substrate of such statehood is "masses", rather than the people, that are connected with each other by means of external authority, coercion and ideology. Independence of the state that is associated with freedom of existence is being absorbed by the force of power with which it turns out to be incompatible. An external law plays much more important part than the internal truth that has traditionally provided the basis for justice. The very justice is replaced by its own metaphor, which is the law. Depersonalized force of law expressed in a willful decision not only limits the scope of independence but replaces it. Sovereignty as the status radiates movement and dynamics. Fictions that were typical for the Art Nouveau era allow to make "unjust laws" that forget about both the truth and justice and aimed at feasibility and efficiency. The sphere of law lacks metaphysical and transcendental provisions that earlier connected it with other higher extralegal instances. Normativizm becomes the dominant ideology of the Art Nouveau era and modernity, giving the law and the sovereignty a brand new look and creating unintended consequences for the life of the rule of law state

The organization and performance of the bodies of local self-government in both Russia and in the Republic of Crimea are far from being perfect ranging from the electoral system and organization of work to the powers in the field of managing the property that is taxed in favor of local government. Based on the experience of our predecessors, the question arises concerning the necessity to maintain a huge bureaucratic apparatus of the Republic of Crimea at the expense of the state budget, the order of formation of the central regulatory legislative and executive bodies, profits and expenses, retirement payment provisions and organization of work in various sectors of economy management. The author made an attempt to carry out a historic and legal research of organization and performance of Tauride Provincial Zemstvo as a local government authority for the first twenty years of its existence from 1866 to 1886. The author believes that the experience of our predecessors can be useful for modern self-government bodies in many aspects of their work.

The article was prepared for the anniversary celebration of an outstanding jurist and educator I.V. Vasko-vsky (1866-1942) who left an enduring scientific legacy in the field of civil law and the theory of interpretation of law. The resources presented here is an extension of the scientific debate concerning current trends in the field of law-making and enforcement. Understanding of the interpretation of law in the wider context of socio-cultural and legal practices of the legal organization of social relations allows escaping from trivial legal and technical understanding of this process of elucidating the content of the normative and legal acts. Key issues of the article revolve around distinguishing between formal and dogmatic versions of interpretation of law and understanding of the law as a system of cultural and historical topics being developed within the logics of certain legal worldbuildings of separate eras of existence and development of the law.

The article is devoted to the drafted restated Budget Code of the Russian Federation and the author highlights conflicts and contradictions of the current budget legislation and in the Restated Budget Code of the Russian Federation. The author applies the method of comparative legal research to examine the main legal concepts of budgetary law, namely: "budget", "budgetary procedure". The author makes an analysis of the amended list of participants of the budgetary process, as well as the issues of statutory regulation of state (municipal) financial control.

The subject of the study is tax issues of foreign companies doing business in the Russian Federation through a permanent establishment. The object of the study is the concept of preparatory and auxiliary activities. This category is of interest as an exception in which the activities of a foreign organization do not lead to a permanent establishment, and therefore is often used by foreign organizations for tax evasion. The relevance of the study is confirmed by the interest of one the leading world organizations dealing with taxation issues: in October 2015 OECD published a report covering counteractions to the dilution of the tax base by avoiding the status of a permanent establishment (within BEPS plan). At the same time, in the opinion of OECD, one of the main ways to achieve the set goal is the abuse of the concept of preparatory and auxiliary activities by foreign companies. The author considers the differences in the regulation of preparatory and auxiliary activities at the international and national levels, analyzes the problems of application of the rules governing this activity. Despite the fact that the rules of the Russian tax law and international sources have much in common, however, it is not possible to say that both levels of regulation of preparatory and auxiliary activities are characterized by common problems. Still, there are some difficulties inherent in both regulation levels.

The article is devoted to the national payment card system (NBTS) and its value for the national payment system of Russia. NBTS refers to the so-called retail payment systems, oriented towards the processing of small payments and providing service for individuals. Retail payment systems often emit their payment instruments, a payment card, so they are often referred to as "card" systems. The author proves that the creation of a national system of payment cards and the introduction of its own payment card will eliminate dependence on foreign "card" system, will ensure the protection of information concerning transactions made in Russia, as well as provide income from transactions completed on the territory of Russia. The article briefly analyses set up mechanisms of the national payment card system and draws attention to the experience of other countries in terms of establishing a national payment card as a national payment instrument.

A syndicated loan is one of the most common and effective ways of raising capital in the international financial market. A characteristic feature of a syndicated loan is the involvement of several credit lenders in legal relationship, which makes it possible to diversify the risks in relation to the borrower and also to attract a significant amount of funding. Nowadays, in the Russian legislation there are no specific documents or developed judicial practice governing this type of loan, which causes a lot of difficulties in the organization of syndicated loans under the Russian legislation. As a result, we use English, French, German or Swiss law in concluding the majority of transactions. A great number of syndicated transactions is structured on the basis of standard documentation developed by the London Association of the credit market. However, in recent years, our country has seen some economic, organizational and legal preconditions for the development of syndicated lending and for the increase in the number of transactions concluded under the Russian legislation. The article analyzes the changes in the Russian legislation and their importance for the development of syndicated lending.

The article examines the legal nature of dismissal allowances and other payments made on cancellation of the labor contract, the issues related to the number of individuals entitled to the preservation of payments in the amount of average monthly wages for the period of taking up a job and controversial issues arising during the process of implementation of standards of The Labor Code of the Russian Federation concerning dismissal allowances.

The article substantiates the necessity of the development of theoretical research of implementation of employee's rights as a separate branch of labor law the enforcement of which requires supplementary methodological components. Such a research pursues the following objectives: 1) comprehensive reflection of the content, features and the scheme of implementation of employee's rights; 2) the genesis study (origins and development) of the statutory consolidation of the system of employee's rights; 3) defining the place and role of the employee, employer or other persons in the process of implementation of employee's rights; 4) the development of the categorical apparatus, interaction with another sciences that study the personality and implementation of its rights.

The article analyzes the role of the jurisdiction in implementation of citizens' constitutional right to judicial protection in courts of general jurisdiction and arbitration, its development, the problems of determining the appropriate court, the criteria for the distribution of competence, jurisdictional conflicts and ways of their solution.

The urgency of researching the concept of multiple offenses is determined by the following reasons: a) the imperfection of the legislation (as a result of: 1. inaccurate reflection of the possible factual circumstances in norms and rules, 2. the content of the norms of the multiplicity does not always take into account the specificity of certain criminal law rules); b) incorrect interpretation of criminal law by an enforcer; c) weak link between the legislative process and theoretical experience gained by lawyers; d) the absence of developed mechanisms for rapid changes in the law on the basis of the analysis of its practical application). The research of multiplicity issues has been carried out at the Department of Criminal Law (MSAL) for more than 25 years. In the present study we consider four issues relating to multiple offenses. 1. The series of the crimes may not always be detected in a timely manner. If a person is sentenced to probation for one of the crimes comprising the series, and later other offenses committed prior to conviction are revealed, probation, in accordance with the Criminal Code of the Russian Federation and the recommendations of the Plenum of the RF Armed Forces can not be canceled. This contradicts the conceptual framework of series of crimes and probation. 2. The practice of classification of murders coupled with other offenses contradicts the provisions of Art. 17 part 1 of the Criminal Code of the Russian Federation, which regulates the legal status of recorded offences, and Art. 6 part 2 of the Criminal Code of the Russian Federation (principle of justice). 3. The concurrent offences, in some cases, may be formed out of a number of crimes provided by one and the same article of the Criminal Code, which is not taken into account in the law and requires adjustment in legal practice. 4. Practical and theoretical criteria for distinguishing multiple offenses from the collision of criminal law are wider than legally enshrined ones and, thus, require their reflecting as a general rule in the resolution of the Plenum of the RF Armed Forces.

Having studied the objective evidence of the illegal production of pharmaceuticals and medical products (Art. 2351 of the Criminal Code), the author concludes that the main direct object of the offense, as set out in Art. 2351 of the Criminal Code, is the social relationships that characterize the legal order of the production of pharmaceuticals or medical products as a necessary condition for the safety of public health. Additional direct object is missing. The subject of the research is registered quality pharmaceuticals and medical products. Illegal production of high-quality, not adulterated and registered pharmaceuticals or medical products is determined by the absence of a special permit (license). The disposition of the rule set out in Art. 2351 of the Criminal Code, is covered along with the production storage and sale of pharmaceuticals. Pharmaceutical manufacturing of drugs without a special permit (license) shall entail criminal liability only in case of harm to human health under Art. 235 of the Criminal Code.

On January 1, 2013 the amendments to the criminal procedure legislation of the Russian Federation came into force and extended the appellate procedure of review not only over the decisions of magistrates, but also over all judicial decisions. Speaking of the Russian appeal in criminal cases, first it is necessary to determine its basic essential characteristics. Legal literature is common to highlight complete and incomplete types of appeal. The author believes that the most important criterion allowing us to define the form of the Russian appeal is the subject of litigation. In case of complete appeal, the subject of the proceedings is the legality and validity of the charges; in case of incomplete - legality, validity and fairness of the decision rendered by the first instance court. Thus, the conclusion is made that the Russian appeal in criminal cases should be classified as incomplete. The author substantiates the proposal to introduce the institute of complete appeal for persons convicted of a particularly serious crime. In addition, the article analyzes the Criminal Procedural Code providing restrictions on the right to appeal court decisions. The Criminal Procedure Code provides several restrictions of the right to appeal against the outcome of judicial decisions in criminal matters. Some of these restrictions are fully justified, while others, although they fit into the model of incomplete appeal, are not perfect.

The article examines the features of the system of investigative actions performed at the stage of initiation of a criminal case. The author analyzes the characteristics of investigative activities in the audit reports of the crime, identifies the problems of legal regulation of the activities under research; justifies the system of investigative activities at this stage. The author also provides his classification of means of verification of a crime report and discusses the place of system of investigative activities at the stage of initiation of a criminal case in the system of investigative activities at the stage of preliminary investigation. The methodological basis for the study is grounded on the dialectical method of knowledge of social and legal phenomena, the unity of their social content and legal form, providing a scientific, comprehensive, functional and organizational-activity approach to the study of systems at the investigation stage of criminal proceedings. The author used legal, sociological and other methods of scientific knowledge: logical, comparative legal, system analysis and simulation, allowing him to justify a system of investigative actions conducted following the crime report. Scientific novelty of the article is reflected in the results: undergoing structural evolution, the stage of initiation of a criminal case received a whole range of means of crime reports verification; the analysis of the features that characterize the group of investigative activities indicates the formation of a system of investigative activities of the analyzed stage by the legislator. The system of investigative activities at the stage of initiation of a criminal case is part of a general system of investigative activities at the stage of preliminary investigation.

The article analyzes the identity of a sexual offender with due account for criminological and psychological findings on the basis of empirical examination held by the author and earlier findings⁶. It is essential to determine the factors that determine age differences in social behavior of males that is injurious to the public. Their main share falls on the age up to 32 years. As opposed to others, sexual offenders are characterized by certain specific features. Despite the fact that the problem at issue is well highlighted in professional literature, a lot of newly arising issues connected with the personality of a sexual offender require further study and analysis.

Mutual insurance precedes uncompromising losses when the coating of damage is clearly difficult. Expenditure on insurance benefits generates a lot of questions if the fulfillment of the obligations is opposed to techniques and methods of imposing losses. However, the generic features of a consignment themselves, often point to the determination of the maximum performance loss. Protection and Indemnity Clubs (Clubs P & I) literally certify the variety of risks. One gets the fertile ground for a broad modernization when the interests of the insured aim at giving constant position to potentially possible profit. Protection and Indemnity Clubs start to refrain from simple maintenance of the insurance fund, and take a more proactive stance on the stage termination of the contract as a lasting commitment. The sum insured is fully declares mandatory coverage, though the increase in the value of the insured property at the same time is not easy to stop. Saving your own portfolio of insurance retention turns out to be a decrease in the cost of insurance, and the presumption of proper fulfillment of the obligation is presented as one of the intrinsically presumed result. Thus, a unique center of attraction for the community of mutual insurers is formed, which embodies the principle of conflict of common performance of the contract and considers it as an aspect of foreseeability of insurance risk.

The study of the legal regulation of activities of legal entities in the international sphere is of particular interest, as it consists of both private law and public law aspects. The subject of the research is the abuse of international agreements on the part of legal entities in international tax and investment spheres, as well as measures to combat such phenomena. Particular attention is given to foreign doctrinal developments, as a detailed analysis of the issues involved is absent in the domestic doctrine. The author analyzes the changes in the domestic legislation, affecting various aspects of cross-border activities of legal entities.

The article deals with legal regulation of state aid in public procurement in the European Union. The article describes the basic concepts of European Union law on public procurement, namely the concept of "public contract” and "customer". In addition, the paper analyzes the four conditions, which being followed concurrently, lead to the recognition of state aid as incompatible with the internal market of the European Union, as well as cases in which state aid is implemented in the course of state procurement. Special attention is given to the circumstances in which state aid is compatible with the internal market or may be such, as well as the "minimal assistance» (de minimis aid) and group exemptions (Block exemptions).

He article examines the evolution of legal framework of the European Union's competence in the field of criminal prosecution for crimes against financial interests of the EU and legal powers to establish the European Public Prosecution Service and the principles of its functioning.

The article considers different provisions of the concept of consideration and exceptions to the rules of application of this concept. In particular, the author considers the definition and features of consideration, rules of its consistency, and contracts and agreements to which the concept of consideration is not applicable. The article provides the author's approach to the division of criteria of consideration consistency and to the determination of interrelation between the principle of contractual freedom and the concept of consideration. In addition, the author defines a special group of legitimated obligations to which the concept of consideration is not applicable because this concept is not applicable to contracts that give rise to such obligations. The article contains different doctrinal positions concerning the definition and features of consideration. Moreover, it makes an analysis of judicial practice with regard to the criteria of consideration consistency. Based on the general scientific and specific scientific methods of scientific cognition, the author came to a number of conclusions that may find their application in civil law science and law enforcement practice.

The article considers the legal status of heads of municipalities (mayors) and the heads of local administration in Canada and Russia in the comparative aspect. The authors make some conclusions about the dynamics of the statuses of the relevant officials in these countries and the difficulties in their precise definition, by virtue of both managerial and political factors.

The article presents a review of the XIII International Scientific and Practical Conference "Criminal Law: Development Strategy in the XXI Century" that was held at the Kutafin Moscow State Law University (MSAL) on January 28-29, 2016. The event organized by the Department of Criminal Law of the Kutafin Moscow State Law University hosted more than 240 participants among whom there were scientists not only from various regions of Russia, but also from other countries (Germany, Finland, Slovenia, Latvia, Kazakhstan, Ukraine, Belarus, Tajikistan and others). During the Conference both representatives of the academic community and representatives of the State Duma of the RF, the Supreme Court of the RF, The Investigative Committee of the RF, The Prosecutor's General Office, The Ministry of the Internal Affairs of the RF and law societies had the chance to air their views with regard to the topical issues of criminal law, penal law and criminology. The article provides the excerpts of the most brilliant and informative reports of the conference participants.

On the 25th of November 2015 Kutafin Moscow State Law University held an International Conference "The future of international humanitarian law and the peculiarities of its teaching in law schools of Russia, Belarus and Moldova" within the framework of IX Kutafin Readings. The conference was organized by the Kutafin Moscow State Law University, Moscow State University and the regional delegation of the ICRC in the Russian Federation, Belarus and Moldova.