TARGETS AND INTENTIONS OF BUSINESS PARTICIPANTS IN THE SYSTEM OF CIVIL LAW RELATIONS

Objectives: to identify the key subjective elements in English law that play a decisive role in creating an obligation, to determine the relationship between the concepts of purpose and intentions, their participation in the qualification of contractual ties. The problem of legal qualification of the goals and intentions of the parties was dealt with by the majority of foreign scientists, whose sphere of scientific interests was the law of obligations. First of all, Evan McKendrick, Cronman, Cheshire, Adams and Brownsword should be noted here. Methods: empirical methods of comparison, descriptions, interpretations as general scientific methods of cognition, dialectical research methods, methods of deduction and induction, private scientific methods were also used: comparative legal, the method of system analysis. Results: an analysis of scientific research and current legislation showed that the assessment of goals and intentions as a key factor determining the content of civil legal relations is typical for common law countries; within the continental system, the «bias» towards the subjective component comes into collision with the concept of formalism. Nevertheless, the application of a formal approach to all legal relations creates a threat of distortion of the real goals of the participants, which does not allow the parties to achieve the desired legal result. Conclusions. The common law system is built to a greater extent on clarifying the real content of the transaction; freedom of contract, interpreted in the broadest sense, allows the parties to choose both the form of fixing their legal relations and their content. Since the oral form of the contract is widespread, the courts have well-established mechanisms and methods for assessing the intentions and goals of the parties, both in terms of the intention to create a legal connection, and in terms of assessing a business goal in the field of tax law, while in all cases the intentions and goals are legal fact that create civil and tax legal relationships. In domestic law, the clarification of the goal is rather due to the negative aspect, when the goals or intentions of the parties, in the opinion of state bodies, contradict the regulations. In other cases, the goal most often does not affect the qualification of legal ties.

legal aims and intentions, objective approach, concept of entrepreneurial activity, «business goal» doctrine, legal aims and intentions, objective approach, concept of entrepreneurial activity, «business goal» doctrine