The humanities and social science

2010 Issue №3

Taxation of Special Economic Zone Residents in Russia: Legal Issues

Abstract

This article deals with the system of taxes paid by the residents of special economic zones, tax benefits provided to the residents, and the application of special rules and tax payments procedures in special economic zones on the territory of Russia. The author pays attention to the imperfections of certain legislative formulations decreasing the efficiency of legal regulations.

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Property Right and Expropriation in Proceedings of the European Court of Human Rights

Abstract

This article analyses property right protection in the framework of the European Convention for the Protection of Human Rights and Fundamental Freedoms and gives the definition of property subject to protection from offences according to the Article 1 of the Protocol No. 1 to the Convention for the Protection of Human Rights and Fundamental Freedoms and frames the concept of expropriation and its types. The author focuses on the de facto expropriation phenomenon.

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