Gaps in the Concept and Accounting of Floating Objects on Inland Water Transport in the Russian Federation


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Under present economic conditions on water transport the number of managing subjects and the variety of objects have increased. Floating objects which can be used for various purposes, not only those related to navigation, are one of them. The concept of a floating object and requirements for its operation are relatively new in the national legislation. The purpose of this study is to analyze the concept of a floating object, to define its place in the system of inland water transport facilities and to consider some issues arising in connection with the accounting of such facilities. On the basis of the investigation, the author comes to a conclusion that the present definition of a floating object is not sufficient, it does not define exactly what objects are meant, which leads to an expansive interpretation of this concept and unreasonable burdens for some owners of such objects. In particular, it is proposed to develop an official classification of floating objects in order to eliminate the problem of ambiguity, also taking into account legal norms of the European law. Also some issues of account of floating objects that cause problems in law-enforcement practice and require elimination.

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作者简介

Sergey Krepak

Volga State University of Water Transport

Email: s_krepak@mail.ru
Cand.Sci.(Tech.), Associate Professor, Volga State University of Water Transport Nizhniy Novgorod, Russia

参考

  1. Code of Inland Water Transport of Russian Federation of 07.03.2001 No. 24-FZ (rev. of 02.07.2021) // Collection of Laws of Russian Federation, 12.03.2001, No. 11, art. 1001;
  2. Conclusion on Regulatory Impact Assessment of the Draft Order of the Ministry of Transport of Russia "On Approval of the Rules of Floating Objects Accounting" No. 12513-OF/D26i dated 10.05.2017 // Federal Portal of Draft Regulatory Acts. Access mode: https://regulation.gov.ru/projects#npa=60066;
  3. Podolyan D.A. Problems of rule-making and law enforcement in the field of navigation, in connection with changes in the legal status of floating objects // Issues of modern jurisprudence: collection of articles on the mater. No.7(58), LXIII International Scientific-Practical Conf. - Novosibirsk: SibAK, 2016.
  4. The European Code for Inland Waterways (CEVNI) ECE/TRANS/SC.3/115/Rev.5 // UNECE. Access mode: https://unece.org/DAM/trans/doc/finaldocs/sc3/ECE-TRANS-SC3-115-Rev.5r_WEB.pdf
  5. Danube River Basin Regulations (DRB) // Danube Commission. - Budapest, 2018. Access mode: http://www.danubecommission.org/uploads/doc/2018/DFND_2018_ru.pdf;
  6. Order of the Ministry of Transport of Russia dated 01.11.2017 No. 470 "On Approval of the Rules of Record of Floating Objects". (Registered with the Ministry of Justice of Russia 29.05.2018 N 51218) // Official Internet portal of legal information. Access mode: http://www.pravo.gov.ru;
  7. Ruling of the Ninth Arbitration Court of Appeal of 07.07.2020 № 09AP-16818/2020 in case № A40-294290/19 // Electronic Justice. Access mode: https://ras.arbitr.ru/;
  8. Letter of the Federal Tax Service of Russia from 07.03.2018 № BS-4-21/4531@ "On taxation by transport tax of floating objects" (together with the Letter of the Ministry of Finance of Russia from 05.03.2018 № 03-05-04-04/14031 // ConsultantPlus. Mode of access: http://www.consultant.ru/.

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