LUSINE ALEKSANYAN

Leading specialist of the Expertise-Analytic Division of

the Legal-Advisory Department of

Staff of the Constitutional Court of the Republic of Armenia,

First-year PhD student of

the Russian-Armenian University

DOI: https://doi.org/10.59546/18290744-2024.10-12-25

 

Anotation. 

The relevance of the issue raised is due to the “disorderly” behavior of the RA State Revenue Committee, in particular, despite the existence of an Administrative Court decision that has already entered into force to invalidate an act of a tax authority on the basis of a violation of procedural legal norms, the latter “duplicates” the circumstances of the case and initiates a new (double) administration in order to “correct” the mistakes made in the primary production of errors. Despite the fact that after the recognition of an act of a tax authority as invalid on the basis of a violation of a procedural legal norm, the tax obligation continues to exist in objective reality, there are no mechanisms at the legislative level for collecting an outstanding tax obligation without double administration, that is, without an inevitable violation of the principle of non bis in idem.

The author pays special attention to the problems related to the impossibility of collecting tax obligations that arose both by virtue of the law and as a result of tax administration, as a result of the recognition of an act of a tax authority as invalid on the basis of violation of the constitutional right of a person to be heard and the legal consequences resulting from this, suggests possible legislative solutions aimed at resolving the raised problem.

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LILIT FANARJYAN

“Yerqaghluys” CJSC,

Advisor to the Director, Advocate

DOI: https://doi.org/10.59546/18290744-2024.10-12-10

 

Annotation.

The article focuses on the complexity of the structure of the legal system and its dynamic nature. It mention that the legal system is composed of diverse and interconnected components, which include positive law, law formation, application and legal consciousness. Together, these components form a system that must be considered as a whole in order to exert a legal influence on society.

The legal system is considered an “open” system, as it constantly interacts with the external environment, including social, economic and cultural factors. The external environment can have both a supportive and a suppressive effect on the legal system, which leads to the dynamic development of the system.

It is also mentioned that the legal system cannot contain only positive, ideal principles: it also includes negative legal phenomena (for example, crime, violations), which are considered part of legal life, but are not means of legal regulation. The legal system adapts to changing social and political conditions, therefore its structure and components are constantly undergoing changes to meet new social requirements.

In general, the legal system is viewed as a changing, evolving system, where each component is important for the effective functioning of the entire system.

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GAGIK HAMBARDZUMYAN

Applicant of the Institute of Philosophy,

Sociology and Law of the National Academy

of Sciences of the Republic of Armenia

DOI: https://doi.org/10.59546/18290744-2024.10-12-3

 

Annotation.

This article thoroughly discusses the issues related to the typology of legal understanding in modern conceptual approaches to law. In the modern conceptual approaches to law, many and diverse types are distinguished, each of which reveals one or another qualitative characteristic of law in its own way. The position of the author of the article is the jurisprudence, according to which the right is considered exclusively from a juridical point of view and not from a sociological or moral point of view. Based on the results of the examination analysis, the following types of modern legal understanding are distinguished in the article: normative, sociological, legalistic, natural law, and liberal-legal integrative.

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ROZA ABRAHAMYAN

Lecturer at YSU Chair of Criminal Law

DOI: https://doi.org/10.59546/18290744-2024.7-9-92

 

Annotation.

An attempt the article was made to adopt criminal law guarantees, firstly, as a positive normative system (a category of legislative regulation), and secondly, in connection with the adoption of a decision in the public assembly (under the constitution, criminal law guarantees), as a new direction of criminal -legal thought the formation of a socially just purpose of law. As a result, a theoretical model-concept "On Criminal Legal Guarantees" was compiled, which allows forming in the whole institution of criminal legal guarantees and the norms that form it, linking the norms-guarantees with each other, with other norms and institutions and basic provisions, management concepts. legislation in the framework of the criminal law guarantees.

It is necessary to pay attention to legal guarantees of ensuring the freedom of convicted persons. These guarantees are of particular importance when serving a prison sentence. In this case, it is necessary to take into account the different legal content of «legal guarantees».

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GEVORG ISRAYELYAN

Candidate of Law, Associate Professor,

Head of the Scientific Research Center of

Applied Problems in Criminology of

National Bureau of Expertises of the National Academy of

Sciences of the Republic of Armenia,

Lecturer at Eurasia International University

DOI: https://doi.org/10.59546/18290744-2024.7-9-85

 

Annotation. 

Statistical data show that in recent years there has been a negative criminological trend – cases of theft using information and communication technologies have become more frequent, which determines the need to study this problem.

The results of the author’s research indicate that the typical mechanisms of theft carried out using information and communication technologies are obtaining access to Idram wallets, bank card data and the victim’s funds by various means of deception or abuse of trust. It is obvious that the main role in the mechanism of the crimes under discussion, as a rule, belongs to the victim factor. In other words, the commission of these crimes largely determines the personal and behavioral characteristics of the victim, and sometimes the nature of the relationship with the perpetrator. In addition to the victim factor, the commission of the crimes in question is facilitated by the limited technical capabilities of law enforcement agencies.

In the direction of special prevention of the crimes under consideration, the author proposes to resolve the issue of technical re-equipment of law enforcement agencies, provide access to relevant applications, monitor the information space of the Republic of Armenia, promptly identify relevant information of illegal content on the Internet and adequately respond to it.

In order to victimological prevention, it is necessary to hold seminars, discussions and other events among the population on victimological issues of these crimes, carry out media publications of appropriate content, organize victimological and educational classes in educational institutions, conduct explanatory events by law enforcement agencies.

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NAREK HARUTYUNYAN

Applicant at YSU Chair of Criminal Law,

Senior Investigator of the 1st Investigation Division of Kentron and

Nork-Marash Administrative Districts of the Investigation

Department of Yerevan City of the RA Investigative Committee,

3-rd Class Counselor

DOI: https://doi.org/10.59546/18290744-2024.7-9-73

 

Annotation.

The article discusses issues related to the characteristics of subjective signs of organizing illegal migration. It is noted that the subject of the crime under Art. 470 of the Criminal Code of the Republic of Armenia, any sane person who has reached the age of 16 years. In addition, it is emphasized that, in accordance with the provisions of the current criminal legislation of the Republic of Armenia, when committing this crime, the question of criminal liability of legal entities may also arise.

Within the framework of the study, special attention is also paid to the subjective side of the organization of illegal migration. In this regard, it is noted that this crime is characterized by direct intent and selfish purpose.

The author also draws special attention to the fact that in the RA Criminal Code, the legislator uses different terminology to denote the meaning of “self-interest,” which is unacceptable. In this regard, it is proposed to provide for the committing of an act out of selfishness or other personal or group interest as a mandatory feature of the subjective side of the organization of illegal migration.

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