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No. 14, June 2018

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№ 14, Июнь 2018

Table of Contests                   
                       

Ayukhanova Milana

Renatovna, 

Garkavaya Anastasiya

Igorevna,

Kulicheva Natalya

Semenovna

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An Artificial Person as a Subject of Administrative Responsibility

     Abstract        
  This article discloses the features of making artificial persons administratively responsible. The main purpose of the article is to analyse the current legislation that fixes this type of responsibility. Despite sufficient legal regulation of the institution of administrative responsibility of organisations, in practice there are numerous problems associated with administrative and jurisdictional activities in the field of this institution. The relevance of this topic is confirmed by the fact that the institution of administrative responsibility was introduced into the legislation relatively recently. All of the above entails an increase in the number of offenses committed by organisations that infringe upon the interests of other economic entities protected by law. Discussions mostly arise when determining the guilt of artificial persons. The guilt of an artificial person should not be compared to the guilt of an individual. The article presents various points of view expressed by theorists about this element of the subjective side. All this testifies to the need to investigate the administrative responsibility of artificial persons and to develop proposals for improving this institution.he author studies the possibility of applying the institution of mediation as a dispositive principle in the procedure of bankruptcy. The institution of bankruptcy of legal entities is aimed at the liquidation of inefficient organisations, the rapid distribution of their assets to more stable owners with a proportionate satisfaction of creditors’ claims. Currently, the national legislation provides only a judicial method for resolving conflicts. However, this method is the least effective and does not allow to take into account the interests of each side of the bankruptcy procedure. According to the author, it is necessary to consider the possibility of using mediation as a mandatory pre-trial settlement of the bankruptcy procedure. It will reduce the number of applications to the arbitration courts for declaring a debtor bankrupt, to achieve more efficient and quick resolution of disputes etc. The author notes the need of active using of mediation in bankruptcy procedures, of introduction of mediation as a mandatory pre-trial procedure, and voluntary use of mediation.
 

 

Key Words: artificial person, executive, administrative responsibility, administrative offences, administrative sanction, guilt

 

        Abstract           

Velikodnaya Anastasiya

Vladislavovna 

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On the Issue of Imposing an Online Purchase Tax in Russia 

Nowadays, the issue of legal fixing of taxes on online purchases made in a foreign state by the conclusion of a transaction by means of the internet becomes more important. The legislator considers the strengthening of the domestic e-commerce market as a justification for this innovation. However, many authors negatively reacted to such changes in the field of tax and customs regulation of transactions concluded by means of the internet. Increase in prices for the goods purchased abroad in the internet will only lead to a reduction of the conclusion of such transactions, and the number of feigned deals with foreign counterparties will, on the contrary, only increase. The projects that were proposed by the European Economic Commission of the European Economic Union should be considered not fully suitable for use and requiring improvement, as they have no mention of the concept of online purchase. The issues that relate to the ratio of collection and the value-added tax are not regulated there as well. Despite all the contradictory nature of innovations on this issue, since 2017, the legislator introduces a restriction on dutyfree importation of goods across the border of the Russian Federation acquired abroad, instructing FSUE Russian Post to charge customs payments for online purchases from the other countries in case they exceed the duty-free goods import limit.   

 

 

Key words:  : tax, online purchase, value added tax, free of tax

 

 

 

 

Vladimirov Stanislav

Alekseyevich, 

Zima Maksim

Yevgenyevich

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Experience of Rice Growing in Kuban-Priazovye

         Abstract    
  Rice is a culture that requires huge financial and technical costs. In this regard, agricultural producers have come to the point of optimising agricultural production, introducing innovations in order to increase profitability, increase resource-saving and obtain high yields. The main problems are also meeting the humus balance and use of crop rotations with the replacement of alfalfa with another leguminous crops. In this article, the experience of rice cultivation in Kuban-Priazovye company is considered. The authors touch upom such aspects as agro technology of rice cultivation, seed material, crop rotations used in production, application of the capital planning, and improvement of the skills of rice growers. The authors analyse the work of the enterprise, define the positions that require optimisation, and develop the methods for increasing production efficiency. The application of these recommendations will allow the company to further reduce expenditure items and increase profitability of production. These solutions will increase the competitive ability of products on the market to increase the profit of the enterprise.
 

 

Key words: rice, efficiency, yield, cultivation, investments, fertilisers, ecology

 

        Abstract           

Vnukova Yekaterina

Andreyevna

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The History of the Institution of Rehabilitation in Russia

The institution of rehabilitation ensures full restoration of the rights and reputation of the person, compensation for property and moral harm in case of unreasonable application of measures of criminal procedural coercion or criminal prosecution against such a person. The presence of this institution in the Russian legal system is one of the indicators of the implementation of the principles of legality and justice, both in the basic basis of a democratic society and in the sphere of criminal procedural relationship between the state and the individual. In this article, the author studies the issues of development of the institution of rehabilitation in the criminal procedure of the Russian Federation, analyses preconditions of its emergence and normative legal regulation of the institution of rehabilitation in accordance with the Russian legislation. The author sees the need for the development of this institution in accordance with the fundamental principles of Russian legislation, generally recognised principles and norms of international law, as well as other realities   

 

 

Key words: criminal proceeding, rehabilitation, genesis of rehabilitation essence and contents in Russian criminal procedure, human rights, rehabilitation in the criminal proceedings.

 

 

 

 

  

Volkova Yuliya

Vitalyevna 

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Features of the Legal Status of a Representative in Business Activities

     Abstract        
  The ambiguity in the understanding of commercial representation in legal doctrine and law enforcement practice, along with the large number of an intermediary’s participation when accompanying transactions, indicates the relevance of improving the institution of commercial representation in civil law. Provisions on commercial representation are reflected in sections of the Civil Code of the Russian Federation concerning certain types of contracts, but they are not presented in a single, systematised form, they are in a disconnected state, which gives rise to difficulties in their application. The author notes that commercial representation is one of the types of intermediary activity. The essence of the commercial representation is the activity of the intermediary for the realisation of the powers entrusted to him in the interests of the represented person. Therefore, it should be defined as an activity that is committed by a representative of legally significant actions in the interests and at the expense of the represented.
 

 

Key Words: commercial representation, intermediary.

 

        Abstract           

Deyneka Pavel

Sergeyevich

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Legal Regulation of Termination of Parental Rights as a Measure of Responsibility of Parents 

The author considers the legal regulation of termination of parental rights as a measure of responsibility of parents. The statistics of the examined civil cases on termination of parental rights shows poor protection of the rights and legitimate interests of underage children. In order to reduce the number of decisions on terminating parental rights, there is an evident need for strengthening the preventive function for disadvantaged families by the guardianship and guardianship authorities, providing such families with educational, psychological, and other assistance. The author proposes to fix the concept of termination of parental rights in family legislation. On should treat this definition as a measure of family and legal responsibility which is aimed at protecting the rights and interests of children and entailing legal consequences stipulated by the law   

 

 

Key words:  termination of parental rights, abuse of law, family and legal responsibility.

 

 

 

 

Yefimova Yevgeniya

Mikhaylovna

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The Concept and the Essence of the Legal Personality of a Citizen

         Abstract    
  Legal confirmation of the institution of the insolvency of a citizen made for introduction of a definition of competitive legal personality as an intersectoral legal personality different from the general civil one. The author comes to the conclusion that the competitive legal personality is an inter-sectoral legal personality in the competition law. Competitive legal personality includes a special set of rights and obligations of a citizen of the debtor, which arises when the arbitration court institutes proceedings on the bankruptcy case of a citizen in a passive form. The legal personality comes in the active form at the moment of the introduction of debt restructuring, the sale of property or the conclusion of an amicable settlement and ceases with the completion of the bankruptcy case of a citizen. The introduction of this concept into scientific circulation is necessary because of the need to differentiate legal relations in case of a person’s bankruptcy from the spectrum of the other legal relations.
 

 

Key words: legal personality, insolvency of a citizen, competition law.

 

        Abstract           

Yefimova Yevgeniya

Mikhaylovna

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Topical Issues and Prospects of Development of the Institution of Bankruptcy of a Citizen

The institution of bankruptcy of a citizen is one of the important elements of the impact on the economic system of the country, as well as on certain areas of the life of the society. The bankruptcy of a citizen is a system of formal and informal norms that ensure the balance of interests and interaction of creditors, the debtor, and the state, allowing to fulfil the obligation to creditors for monetary obligations through debt restructuring, property sales, or the conclusion of a settlement agreement. Despite the detailed regulation of the bankruptcy of a citizen in the current legislation, its practical application causes a lot of controversy among law enforcers and generates conflicting jurisprudence and ambiguity in the interpretation of legal norms. Elimination of gaps in legislation on bankruptcy of a citizen is made for by judicial practice and the possibility of using foreign experience.   

 

 

Key words: bankruptcy of a citizen, debt restructuring.

 

 

 

 

Korotkov Aleksey

Vladimirovich, 

Ochakovskiy Viktor

Aleksandrovich

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World Agreements on Tax Disputes
           Abstract  
  An amicable settlement is a transaction that is usually of a dual nature. Firstly, it terminates the tax dispute, which is its procedural aspect, and secondly, it results in the emergence, change, termination of the material and legal obligations of the parties, which is its substantive and legal aspect. The settlement is a typical example of the principle of disposability. It is the result of a mutually beneficial resolution of the conflict by the parties to a tax dispute. Indeed, its goal is a compromise settlement of the tax dispute. The court’s actions in this case are aimed at verifying the legality of the terms of the agreement and approving it by its decision. The resolution of tax disputes allows you to identify the most gaps and shortcomings of the current legislation. Prior to the adoption of the Commercial Procedure Code of the Russian Federation in 2002, it was not allowed to end disputes arising from public legal relations, by adopting a settlement agreement. Everything changed with the adoption of the Russian Commercial Procedure Code in 2002. In Art. 190 there was a provision that economic disputes can be settled by the parties according to the rules of chapter 15 of the Commercial Procedure Code of the Russian Federation, by concluding an agreement or applying other conciliation procedures, unless otherwise provided by federal law. The legislator left the list of conciliatory procedures open, refusing to detail them. Therefore, there are prospects for the emergence of new reconciliatory procedures in the future
 

 

Key words:  tax liability, tax dispute, amicable settlement.

 

        Abstract           

 

Kuvarin Dmitriy

Yuryevich, 

Matveyev Aleksandr

Sergeyevich,

Yenikeyev Anatoliy

Anatolyevich 

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The Idea of the Ubermensch in Russian Philosophy ¨ of the Early 20th Century

The article deals with the issue of the Ubermensch in the context of the Russian ¨ philosophy of the early 20th century. The article presents the main points of view on this issue, reveals the key provisions of thinkers who develop the theory of the Ubermensch ¨ from the standpoint of domestic philosophical and religious thought. The main differences between the idea of the Ubermensch in Russian philosophy and Western tradition are also ¨ considered. Attention is drawn to the lack of a common understanding of the concept of Ubermensch in modern philosophy. On the basis of comparative philosophical analysis, ¨ the authors reveal the basic forms of existence of the concept of the Ubermensch: God- ¨ man, hero, perfect man. The originality of the Nietzschean idea of the Ubermensch as ¨ a person free from any moral restrictions is noted, the criticism of this doctrine by philosophers of different directions is analysed. The transition from the Nietzschean idea of the Ubermensch to a broader theme within the framework of the Russian tradition — the ¨ idea of the God-man is considered in detail. The authors give their own interpretation of the concept of the God-man as a new type of people, committed spiritually and physically, filled with love, beauty, kindness, possessing superpowers. The God-man — this is the highest type of man, a valuable sample, setting a “rational measure” consciousness, verbal and active practice, regularly improving themselves. It is concluded that the concept of the Ubermensch should be considered as a religious-philosophical, normative-evaluation ¨ and cultural-humanistic category, which requires in-depth comprehensive research   

 

 

Key words: Ubermensch, God-Man, Russian philosophy, Silver Age

 

 

 

 

Kuznetsova Laura

Dmitriyevna, 

Ochakovskiy Viktor

Aleksandrovich

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Administrative Order of Protection of Rights and Legitimate Interests of the Taxpayers
           Absract  
  The administrative procedure for the protection of violated rights of taxpayers means the possibility of appealing the acts of tax authorities, actions or inaction of their officials to a higher tax authority (a higher-ranking official) or to a court. In the tax law, the administrative appeal procedure does not have the nature of a mandatory pre-trial procedure, so submitting a complaint to a higher tax authority (the higher official) does not exclude the right to the same or the subsequent filing of a similar complaint with a court. Within the framework of this article, some topical issues have been considered to establish the procedure for considering the complaint of taxpayers, the timing of consideration of such complaints, the effectiveness of the tax authorities, to which such complaints will be filed. An important part of the article is devoted to the analysis of theoretical and practical aspects of the administrative procedure for protecting the rights and legitimate interests of taxpayers. In particular, the problems of improving the structure of the work of tax authorities, their interaction with citizens filing complaints on certain acts of tax authorities or their officials are considered. From the authors’ point of view, such problems are of paramount importance for the effective and qualitative implementation of this procedure for protecting the rights and legal interests of taxpayers
 

 

Key words: complaint, tax authority, violated the rights of taxpayers.

 

        Abstract           

 

Milanko Artem

Mikhaylovich

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Resolution of Tax Control Problems in Use of Foreign Experience

The article reveals the essence of tax control and reflects its place in the system of state control. In addition, tax control is considered from the point of view of different authors, which allows to highlight its general features and its main functions. Also, on the basis of the analysis of the legislation of foreign countries, the author distinguishes the features of tax control in the system of state control of these countries, and proposes the possible ways of solving problems in the sphere of tax control that arise in Russia when using foreign experience. A particularly important role for borrowing foreign experience with a view to improving tax control in the Russian Federation was provided by the legislation of France, Germany, and the United States. The French tax legislation plays a very important role for the Russian tax legislation, since the present Tax Code of the Russian Federation was drawn up based on French tax legislation. The tax legislation of Germany draws our attention to the specific structure of the tax authorities in comparison with ours, as well as the more detailed regulation of criminal norms relating to tax relations. The US tax legislation has assigned much more powers to the bodies that are engaged in tax control.   

 

 

Key words: state control, tax control, foreign experience, tax law, tax offenses.

 

 

 

 

Pavlenko Vladislav

Sergeyevich

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Comparative Analysis of Legal Regulation of Actual Marital Relations in the Russian Federation and the United States of America
           Abstract  
  The author conducts a comparative analysis of the legal regulation of actual marital relations in Russia and the United States in order to determine the most optimal variant of protection in the Russian Federation for the legal status of persons who are in actual marital relations. The increase in the number of actual marriage and family relations and the absence of special regulations aimed at regulating these relations and legal norms in the current family legislation of Russia leads to contentious points concerning property rights consisting in the actual marriage of persons. The author notes that the relations that arise in married couples are similar to family legal relations. Formed independently of registered or actual marital relations, the family performs socially significant functions (raising children). Because of this, it is necessary to include actual marital relations in the subject of legal regulation of domestic family law. The author emphasises the need to give the people who have actual marital relations the full range of rights and obligations that the lawful spouses possess and to fix it in the domestic family legislation
 

 

Key Words: marriage, property relations, presumption, common property, shared ownership.

 

        Abstract           

Pakhomova Ksenia

Yuryevna

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The Debtor’s Refusal to Execute Transactions in Bankruptcy

The article analyses the issues of refusal to execute transactions by the debtor in bankruptcy. The author considers the issue that in legal acts, the refusal to execute transactions is inadequately reflected, to what it leads, and how this phenomenon is stated in legislation and in the scientific literature. It is studied how the Civil Code of the Russian Federation and the law on bankruptcy regulate the issues of refusal to execute transactions by the debtor. Practical issues, such as consideration of judicial practice of refusal to execute transactions by the debtor, are being studied. The author investigates what conditions are required to make the debtor’s refuse execution of contracts and other deals. The problematic issues and their solution are considered. The author draws attention to the fact that separate institutions of bankruptcy and the general orientation of bankruptcy legislation are interrelated.   

 

 

Key words: bankruptcy, bargain, debtor, refusal of execution

 

 

 

 

  

Repnikova Marina

Sergeyevna

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Administrative Ban on Visiting Venues for Official Sports Competitions on the Days of these Events

   
         Abstract    
  Nowadays, the state and society have the task of reducing the level of social threat which is expressed in aggressive actions of the fans. The sport sphere of the life of the society needs careful legal regulation, because there are often mass disorder at the places near to the competition, as well as clashes with law enforcement officers who try to stop this illegal behavior. In recent years, a number of laws have been adopted in order to prevent the commission of offenses by football fans and to ensure the safety of the spectators. Given the current practice of law enforcement, it should be noted that the introduction of this institution is seen as a positive step in the search for measures to form law-abiding behavior of fans in Russia. The administrative prohibition is examined in the article as a type of administrative punishment, appointed for violating of the rules of behavior of spectators. The conditions for the application of the article of legislation and the appointment of the appropriate punishment are analysed. Based on the opinion of legal scientists, the problems of implementing specified prohibition are considered, legal gaps in the application of this sanction and ways of their elimination are established.
 

 

Key Words:  administrative offence, administrative punishment, ban on visiting venues for official sports competitions on the days of these events

 

        Abstract           

 

 

Stelmakh Yekaterina

Yuryevna

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Legal Nature of the State Registration of Artificial Persons 

Nowadays, due to a large number of registration actions being carried out, it is important to increase the efficiency of the activities of registration authorities to ensure a single legal space, as well as to create conditions for state registration of artificial persons and individual entrepreneurs using modern information technologies. Due to the fact that the general concept of legislation on state registration of artificial persons and law enforcement practice does not allow to eliminate the arising disputes concerning state registration and ensure the further development of this institution, it is necessary to correctly determine its legal nature in order to create a unified approach to understanding the institution of state registration and preventing possible disputes. The author comes to the conclusion that state registration of artificial persons is understood as an administrative legal form of administrative state influence on public relations on state registration. State registration is a comprehensive administrative procedure regulating the activities of executive authorities, organisations and citizens, the administrative legal regime. Registration is necessary for the exercise of state control (supervision) over the economic activity of the organisation from the moment it was created to liquidation, through the issuance by the relevant authorities of an act of an individual legal nature within the framework of the administrative procedure and the introduction of relevant information in state registers   

 

 

Key words: state registration, artificial persons, legal nature.

 

 

 

 

Fomenko Ivan

Dmitriyevich

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Claims on the Recognition of a Right in the System of Means of Property Rights Protection

     Abstract        
  Claims for the recognition of property rights occupy one of the key positions among ways to protect property rights. Despite the evolving practice of their application in legal literature, the question of their independence and staging, along with negator and vindicative claims, still remains controversial. The author examines claims for recognition of the right in the system of means of property rights protection. The author comes to the conclusion that the claim for recognition of a right allows to overcome, in contrast to the negatory and vindication lawsuit, the registered right to immovable property. This claim is the claimant’s claim to the court, which is accompanied by the requirements for the defendant to confirm the existence or absence of a disputable legal relationship between the parties, is an independent claim
 

 

Key Words: claim for recognition, vindication claim, negator claim

 

        Abstract           

 

Churekova Oksana

Olegovna, 

Arkhireyeva Anastasiya

Sergeyevna

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Disciplinary Responsibility of the Сivil Servants in the Russian Federation 

This article touches upon the issues of bringing civil servants to disciplinary responsibility in the Russian Federation. The authors examine the main features of state civil servants distinguishing them from other categories of citizens, including the existence of a special subject and a law that specifically regulates specific legal relations. Specific measures are imposed to civil servants for committing disciplinary offenses, which serve as basis for bringing to this form of legal responsibility. These penalties include: an admonishment, a reprimand, a warning of official mismatch and dismissal from the civil service. Specific applications of disciplinary offenses are given for which the enumerated disciplinary penalties are assigned. Work is underway to research the procedure for bringing to the disciplinary responsibility of civil servants. A number of problem aspects and their solutions are indicated. The issue of bringing civil servants to material liability for committing a disciplinary offence involving damage to individuals and legal entities is under consideration. At the same time, it is concluded that there is a need to consolidate a specific list of disciplinary offences that entail negative consequences, and for which disciplinary responsibility will occur.   

 

 

Key words:  disciplinary responsibility, civil servant, civil service, disciplinary offence.

 

 

 

 

Sheremet Igor

Andreyevich

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An Organised Group as a Form of Complicity in a Crime

         Abstract    
  An organised criminal group is one of the most dangerous forms of complicity in a crime. The activities of organised criminal groups form such an antisocial phenomenon as organised crime, which has a strong negative impact on all the spheres of activity of society and the state. In the theory of criminal law there are a number of problems associated with criminal liability for the creation of and participation in organised criminal groups. The article touches upon the issues related to an organised criminal group as a form of complicity. The author gives an analysis of the existing scientific approaches to the definition of the concept of an organised criminal group through the identification of the characteristics of such a group. The author analyses the definition of this concept, contained in the decisions of the Plenum of the Supreme Court of the Russian Federation on specific criminal cases. The UN Convention against Transnational Organised Crime, which contains the concept of an organised group, is considered. The author’s definition of this concept is given through the isolation of its main features. Particular attention is drawn to a meaningful analysis of such an integral trait of an organised criminal group as sustainability
 

 

Key words: group, organised criminal group, complicity, joint criminal activity, crime.

 

        Abstract           

 

Sheremet Igor

Andreyevich

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Оn the Problem of the Distribution of Certain Types of Complicity in a Crime 

Among the institutes of the General Part of Criminal Law, probably, one of the most difficult and controversial was and remains the institution of complicity in the offence. All theoretical research on the regulation of the criminal liability of persons involved in the implementation of the offence is still limited to conducting a study of complicity in the offence, with attempts to include in its framework all episodes of confluence the participation of certain persons in one crime. There are quite a lot of fictions and presumptions in the qualification of the offence committed by some people. The article deals with errors related to the incorrect definition of the types of complicity. This problem is described on the examples of several crimes. The author calls the reason for the commission of this mistake and draws attention to the law enforcer.   

 

 

Key words:  the executor of a crime; the accomplice of a crime; types of complicity; institute of complicity

 

 

 

 

Shcherban Ilya

Sergeyevich

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On the Issue of Consideration of the Circumstances Mitigating and Aggravating the Punishment by the Courts

         Abstract    
  Ensuring fairness in the consideration of criminal cases by courts implies compliance with the main principles of criminal legislation: the principles of equality, humanism, guilt, legality, and individualisation of a punishment. Individualisation of a punishment is carried out only if the court, when imposing a punishment, takes into account not only the degree and nature of the public danger of the crime committed, the identity of the perpetrator and the circumstances of the criminal case aggravating and mitigating punishment. The judge at the announcement of the verdict must take into account the nature of the committed act, the personality of the offender, his social position in society, as well as the circumstances that mitigate and aggravate the punishment. This article discusses the problem encountered by the judges in making their sentencing the accused. The problem is to take into account the circumstances surrounding the commission of the crime. The relevance of this problem is due to the fact that in some cases it is difficult to determine whether this circumstance is mitigating or aggravating.
 

 

Key words: crime, mitigating and aggravating circumstances

  

 

 

 

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