Practice of Consideration of Tax Disputes by the Supreme Court of the Russian Federation under Sanctions
Abstract
The article describes the methods of legal regulation of the construction and operation of light rail transport systems in foreign countries the USA, Germany, Italy, Japan and Kazakhstan. The results of the study of modern standards governing mainline urban rail electric transport can be useful for improving and improving similar standards in the Russian Federation. The features of approaches to the legal consolidation and classification of types of light rail transport are defined and summarized. Logical, comparative, empirical, analytical, historical-legal, descriptive and other methods were used as the main methods of cognition during the research. The scientific novelty of the study was the following conclusions: firstly, despite the commonality of technical solutions and approaches to the operation of light rail transport systems, their legal regulation is unique and individual for each individual country; secondly, most acts contain technical solutions recommended or required in a particular industry; thirdly, in all In the studied countries, legislation allows for the emergence of new forms of public transport, if there is currently no regulation of a new type of transport, then the laws fix the application to it of the most general formulations of transport laws in general, or laws on any particular type of transport.
About the Author
M. V. Okorokov
Plekhanov Russian University of Economics
Russian Federation
Russian Federation
Student of the Department of Civil Law Disciplines
36 Stremyanny Lane, Moscow, 117997
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Review
For citations:
Okorokov M.V. Practice of Consideration of Tax Disputes by the Supreme Court of the Russian Federation under Sanctions. ECONOMICS. LAW. SOCIETY. 2024;9(3):181-188. (In Russ.)
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