    
  

  


 : 
           ,               .                        .

               .                    .





  ,   

    



          








 12   . .,  . .

 34   . .




1.            





1.1.  


-              , , ,      ,     .   ,      (-   ),       (, , ,   .),            ,   .

     ,     ,     :    ,   ,      ,     .           stare decisis (    .)  ,    jurisprudence.    ,    (normative implications)      (legally binding)                    ,    (, ,  ,         ,     ).        ,   .           ,     (,     ),      ,     [1 - Kom?rek Jan. Judicial Lawmaking and Precedent in Supreme Courts// LSE Law, Society and Economy Working Papers 4/2011. London School of Economics and Political Science, Law Department. Pp. 34. http://www.lse. ac.uk/collections/law/wps/WPS2011-04_Komarek.pdf].

,       ,  ,     ,   - .

   -,         ,        .      ,  ,    ,       ,     .

   -        ,   - . ,            ,          ,    . ,         ,    ,  ,           ,    ,    ,   ?   ,    , ,      ,    [2 - Encyclopaedia Britannica Online, s. v. court.].     ,           ,           ,    ,         ,     .           ,      ,      .      ,             .      ,    ,           ,     , ,        ,    ?           ,   ,      [3 -          ,   .].

        ,              .  ,   ,    ,      .     ,    ,  ,       ,    (precedents).      ,    ,    .  ,     ,   [4 - Encyclopaedia Britannica Online, s. v. court accessed December 13, 2011. http://www.britannica.com/EBchecked/topic/140637/court].

 [5 - Holland, fames and Webb fulian. Learning Legal Rules (Chapter 6. The Doctrine of Judicial Precedent). Seventh Edition. 2010. P.153 http:// www.oup.com/uk/orc/bin/9780199557745/hw7e_ch06.pdf] ,       ,               .        ,    ,      .         ,             .             ,      .

      ,       .

         stare decisis.    ,       ,               ,   ,         [6 - Encyclopaedia Britannica Online, s. v. court.].

   - ,       ,      [7 - Encyclopaedia Britannica Online, s. v. court.].    - ,    ,    ,    ,    .         :     ,         ,          ,       [8 - Lamond Grant. Precedent and Analogy in Legal Reasoning//The Stanford Encyclopedia of Philosophy (Fall 2008 Edition)/Edward N. Zalta (ed.). http://plato.stanford.edu/archives/fall2008/entries/legal-reas-prec/].

   , , ,     ,   , : ,      ,    ,          ( 4)[9 - Cm.: http://legifrance.gouv.fr/affichCodeArticle.do;jsessionid=D638094 F2C37938A430F13BC2ClD4E25.tpdjo02v_l?idArticle=LEGIARTI000006 4192 83 &cidTexte=LEGITEXT000006070721&dateTexte=2 0111127],    ,                (disposition generale et reglementaire) ( 5)[10 - Cm.: http://legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI 000006419284&cidTexte=LEGITEXT0 0 0 0 0 6070721&dateTexte=20111 127&oldAction=rechCodeArticle].

     .       ,    -        ,          [11 - Encyclopaedia Britannica Online, s. v. court.].

         ,          (13821386)[12 - Cm.: http://legifrance.gouv.fr/affichCode.do;jsessionid=B215EE07E9CCE 56C4886E7B0374B063.tpdjol3v_l?idSectionTA=LEGISCTA000006136 352 &cidTexte=LEGITEXT00 0 0 0 6070721&dateTexte=2 0111126].       ,                  .          ,                 ,           .  ,   ,    ,   ,   [13 - Lamond, op. cit.].

 ,      ,      ,    .        ,           ,             .       ,       ,        - ,         .         ,      ,           .         ,       ,     stare decisis[14 - Encyclopaedia Britannica Online, s. v. court.].

                 [15 - Lamond, op. cit.]. , , .   ,        ,     -  .     , ,  ,  ,        [16 -  .    /. . . .. .: , 1988. http://lib.ru/PRAWO/rene.txt].      ,  ,    ,   .

       ,    ,     ,    - .   ,  ,        ,     -  .  ,     ,       ,      ,           [17 -          ., : Perell Paul . Stare decisis and techniques of legal reasoning and legal argument. (Originally published in (1987) 2:2,3 Legal Research Update 11 and republished with permission.) http://legalresearch.org/docs/perell.html. . : Case of First Impression, http://www.massachusetts.name/case_of_first_impression/ encyclopedia.htm].      ,      ,           ,   (distinguish)   ,      .      ,               ( ,        ,      )[18 - Encyclopaedia Britannica Online, s. v. court.].        (        )[19 -    (common law)    . 1. ,       (   ,     )       2. 2.      (, ),           ( , ,  - ).             - .  3.   (   (law))    ()  (equity).  1873.      :  ,             ,    ( ),    ,      - , -  -   - ,     (trusts of property).            .        .  ,           ,   ,      .              . ( ., : Common Law. http://www.massachusetts. name/commonlaw/encyclopedia.htm).].

            ,    - .        ,         ,  .

 ,     , , , ,  (tort),   (trusts),   (personal property).         ,               .         [20 - Lamond, op. cit.].

            ,             ,        . ,                   ,  ,       .                , ,       .                ,       1789.,               [21 - Guide To Understanding Common Law. http://center4debtmanagement.com/LegalArticles/Common-Law.shtml].

    ,          .  ,          ,         .

       . ,                  .              .  XVII.  ,                [22 -             1628.      1689.].                    .            [23 - Tax Law Design and Drafting (volume 1; International Monetary Fund: 1996; Victor Thuronyi, ed.). Chapter 2, Legal Framework for Taxation (Frans Vanistendael), p. 2.].

  ,     ,       .     1215.     (no taxation without representation). ,     1628.        ,          -   , , ,   -      ,   ,          [24 - Tax Law Design and Drafting (volume 1; Victor Thuronyi, ed.; Ch. 2, Legal Framework for Taxation), International Monetary Fund, 1996, p. 4. http://www.imf.org/external/pubs/nft/1998/tlaw/eng/ch2.pdf;    1628. (  :    16401660./. . .  ; . . . . . .-.: -  , 1946. http://www. hist.msu.ru/ER/Etext/petition.htm].

          ,             , ,    . ,       .        [25 - Tax Law Design and Drafting, 9.].

  ,             -,    .                , , [26 - Tax Law Design and Drafting (volume 1; International Monetary Fund: 1996; Victor Thuronyi, ed.). Chapter 2, Legal Framework for Taxation (Frans Vanistendael), p. 20. http://www.imf.org/external/pubs/nft/1998/ tlaw/eng/ch2.pdf].

 ,                 , , ,     :  ,   ,     ,   .      - .     .      - .  ,    .       . (Cape Brandy Syndicate v. Inland Revenue Commisioners (1921))[27 - . no: Tax Law Design and Drafting (volume 1; International Monetary Fund: 1996; Victor Thuronyi, ed.). Chapter 2, Legal Framework for Taxation (Frans Vanistendael). P. 25.].

,                  ,        .

 ,               ,         ,   .          (,      ,      -      ).  ,                        (central management and control)[28 - De Beers Consolidated Mines, Ltd v Howe (Surveyor of Taxes) (1906).].          ,     [29 - C 1988.  ,  ,   ,         .].        .

,             - ,     ,    ,              .            ,     [30 -            ,       :          ;   (    ) ;     (arms-length)               ;,    (dividend stripping);           ;          ,       .      :       ;   ;,          ;    ;,     ;,     ,    ;,          -     . (Tax Law Design and Drafting, p. 40).],   ,          ,     ,   ,      ,      .             ?              ?           .




1.2.  stare decisis   


,    ,    -  ,            .        ,             (   )      (jurisprudence constante)[31 - Willis-Knighton Medial Center v. Caddo-Shreveport Sales and Use Tax Commission, 903 So.2d 1071, at n.17 (La. 2005). (Opinion no. 2004-C-0473) http://www.lasc.org/opinions/2005/04c0473.opn.pdf).].  jurisprudence constante      (Weimer)     () :         stare decisis,      jurisprudence constante.    stare decisis  jurisprudence constante   ,   stare decisis     ,     jurisprudence constante    ,    .        ,                   ,          .  ,   stare decisis,   .

     ,      ,            . X.            ,     ,    ,   ,   ,   ,     ,      ,   [32 - Duxbury, Neil, The Authority of Precedent: Two Problems, p. 13. http:// www.mcgill.ca/files/legal-theory-workshop/Neil-Duxbury-McGill-paper.pdfs].

        ,        - .  ,      ,             .            ,    ,          .         ,      ,      ,       ,  .      ,   ,      [33 - Duxbury, op. cit., . 3.].

  . ,           .       ,    ,  ,     ,      ,         ,   (    ).         ,           ;         []  ,   ,   ,      . []         ,    ,  ,      .       .       ,                 ,       ,    ,       [34 - Duxbury, op. cit., pp. 3031 (footnotes omitted).].

  .   ,                   ,     .    (     )           ,        ,        . ,    . 12.1         26.06.1992 3132-1     ,    ,        . ,      ,       ,             ,      .        ,        (        ).             ,      ,       ,            .  ,                      .

     -              .

   ,    stare decisis,  ,       . ,           ,          [35 -  2009.       .        - (Law Lords).  2009.          .  ., : House of Lords http://en.wikipedia. org/wiki/House of lords; Judicial functions of the House of Lords http:// en.wikipedia.org/wiki/Judicial_functions_of_the_House_of_Lords].     ,               ,    .        , ,  ,       .  ,            ,  .          ,     , ,      .       ,       [36 - Lamond, op. cit.].

     ,         (overrule),      (   ) ,  ,          ,          . ,          .             ,               ,        .    ,     ,           ( )   ,            .    ,                  stare decisis,   ,           [37 - Encyclopaedia Britannica Online, s. v. court.].

         .   XIX.    ,        .       London Tramways  v London County Council (1898):          ,        [38 - Doctrine of Precedent  Law Making Potential http://www.lawteacher. net/english-legal-system/lecture-notes/judicial-precedent-2.php].

  1966. -    (Practice Statement),    ,   ,            .

            (what is the law)      .        ,         ,        .

     ,               ,       .        ,          ,    ,    .




  .


   .

   ,     (https://www.litres.ru/a-b-zolotareva/rol-precedenta-v-nalogovom-prave/)  .

      Visa, MasterCard, Maestro,    ,   ,     ,  PayPal, WebMoney, ., QIWI ,       .



notes








1


Kom?rek Jan. Judicial Lawmaking and Precedent in Supreme Courts// LSE Law, Society and Economy Working Papers 4/2011. London School of Economics and Political Science, Law Department. Pp. 34. http://www.lse. ac.uk/collections/law/wps/WPS2011-04_Komarek.pdf




2


Encyclopaedia Britannica Online, s. v. court.




3


         ,   .




4


Encyclopaedia Britannica Online, s. v. court accessed December 13, 2011. http://www.britannica.com/EBchecked/topic/140637/court




5


Holland, fames and Webb fulian. Learning Legal Rules (Chapter 6. The Doctrine of Judicial Precedent). Seventh Edition. 2010. P.153 http:// www.oup.com/uk/orc/bin/9780199557745/hw7e_ch06.pdf




6


Encyclopaedia Britannica Online, s. v. court.




7


Encyclopaedia Britannica Online, s. v. court.




8


Lamond Grant. Precedent and Analogy in Legal Reasoning//The Stanford Encyclopedia of Philosophy (Fall 2008 Edition)/Edward N. Zalta (ed.). http://plato.stanford.edu/archives/fall2008/entries/legal-reas-prec/




9


Cm.: http://legifrance.gouv.fr/affichCodeArticle.do;jsessionid=D638094 F2C37938A430F13BC2ClD4E25.tpdjo02v_l?idArticle=LEGIARTI000006 4192 83 &cidTexte=LEGITEXT000006070721&dateTexte=2 0111127




10


Cm.: http://legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI 000006419284&cidTexte=LEGITEXT0 0 0 0 0 6070721&dateTexte=20111 127&oldAction=rechCodeArticle




11


Encyclopaedia Britannica Online, s. v. court.




12


Cm.: http://legifrance.gouv.fr/affichCode.do;jsessionid=B215EE07E9CCE 56C4886E7B0374B063.tpdjol3v_l?idSectionTA=LEGISCTA000006136 352 &cidTexte=LEGITEXT00 0 0 0 6070721&dateTexte=2 0111126




13


Lamond, op. cit.




14


Encyclopaedia Britannica Online, s. v. court.




15


Lamond, op. cit.




16


 .    /. . . .. .: , 1988. http://lib.ru/PRAWO/rene.txt




17


         ., : Perell Paul . Stare decisis and techniques of legal reasoning and legal argument. (Originally published in (1987) 2:2,3 Legal Research Update 11 and republished with permission.) http://legalresearch.org/docs/perell.html. . : Case of First Impression, http://www.massachusetts.name/case_of_first_impression/ encyclopedia.htm




18


Encyclopaedia Britannica Online, s. v. court.




19


   (common law)    .

 1. ,       (   ,     )       2.

 2.      (, ),           ( , ,  - ).             - .  3.   (   (law))    ()  (equity).  1873.      :  ,             ,    ( ),    ,      - , -  -   - ,     (trusts of property).            .        .  ,           ,   ,      .              . ( ., : Common Law. http://www.massachusetts. name/commonlaw/encyclopedia.htm).




20


Lamond, op. cit.




21


Guide To Understanding Common Law. http://center4debtmanagement.

com/LegalArticles/Common-Law.shtml




22


            1628.      1689.




23


Tax Law Design and Drafting (volume 1; International Monetary Fund: 1996; Victor Thuronyi, ed.). Chapter 2, Legal Framework for Taxation (Frans Vanistendael), p. 2.




24


Tax Law Design and Drafting (volume 1; Victor Thuronyi, ed.; Ch. 2, Legal Framework for Taxation), International Monetary Fund, 1996, p. 4. http://www.imf.org/external/pubs/nft/1998/tlaw/eng/ch2.pdf;    1628. (  :    16401660./. . .  ; . . . . . .-.: -  , 1946. http://www. hist.msu.ru/ER/Etext/petition.htm




25


Tax Law Design and Drafting, 9.




26


Tax Law Design and Drafting (volume 1; International Monetary Fund: 1996; Victor Thuronyi, ed.). Chapter 2, Legal Framework for Taxation (Frans Vanistendael), p. 20. http://www.imf.org/external/pubs/nft/1998/ tlaw/eng/ch2.pdf




27


. no: Tax Law Design and Drafting (volume 1; International Monetary Fund: 1996; Victor Thuronyi, ed.). Chapter 2, Legal Framework for Taxation (Frans Vanistendael). P. 25.




28


De Beers Consolidated Mines, Ltd v Howe (Surveyor of Taxes) (1906).




29


C 1988.  ,  ,   ,         .




30


           ,       :

          ;

   (    ) ;

     (arms-length)               ;

,    (dividend stripping);

           ;

          ,       .

      :

       ;

   ;

,          ;

    ;

,     ;

,     ,    ;

,          -     . (Tax Law Design and Drafting, p. 40).




31


Willis-Knighton Medial Center v. Caddo-Shreveport Sales and Use Tax Commission, 903 So.2d 1071, at n.17 (La. 2005). (Opinion no. 2004-C-0473) http://www.lasc.org/opinions/2005/04c0473.opn.pdf).




32


Duxbury, Neil, The Authority of Precedent: Two Problems, p. 13. http:// www.mcgill.ca/files/legal-theory-workshop/Neil-Duxbury-McGill-paper.pdfs




33


Duxbury, op. cit., . 3.




34


Duxbury, op. cit., pp. 3031 (footnotes omitted).




35


 2009.       .        - (Law Lords).  2009.          .  ., : House of Lords http://en.wikipedia. org/wiki/House of lords; Judicial functions of the House of Lords http:// en.wikipedia.org/wiki/Judicial_functions_of_the_House_of_Lords




36


Lamond, op. cit.




37


Encyclopaedia Britannica Online, s. v. court.




38


Doctrine of Precedent  Law Making Potential http://www.lawteacher. net/english-legal-system/lecture-notes/judicial-precedent-2.php


