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Summary Procedure on Collecting Mandatory Payments and Sanctions: New Laws of the Administrative Court Procedure Code of the Russian Federation
Abstract.The article is devoted to the analysis of the provisions of the Adinistrative Court Procedure Code of the Russian Federation that relate to a new procedural institution, summary procedure on collecting mandatory payments and sanctions that is performed by the justice of the peace disregarding the amount of claimable sum. To obtain valid research results, the authors have used general research methods (dialectical method, systems approach, analysis, synthesis, analogy, specification, and generalisation) as well as special research methods (formal law and comparative law). The authors analyze the legal nature of relations arising in the process of paying mandatory payments and sanctions and study the two-step procedure of their collection through the court. In addition, the authors also focus on particular procedural questions related to the motion for judgement, requirements for the form and content thereof, grounds for refusal of such application and procedures of delivering, ussing, appealing against and cancelling a court order. As a result of their research, the authors conclude that the procedure of delivering a court order on collection of mandatory payments and sanctions proves to be efficent and summary procedures allow to optimize the caseload and reduce the 'costs' of the justice for initially indisputable requirements. The authors also suggest to view the question about the development of relevant administrative procedures in order to fully exclude indisputable requirements from the scope of judicial control.
Keywords: summary procedure, simplified court proceedings, court order, mandatory payments, sanctions, Tax Code, justice of the peace, claimant and debtor, Administrative Court Procedure Code, administrative court proceedings
Article was received:16-10-2017
This article written in Russian. You can find full text of article in Russian here .