DOI: 10.7256/2409-7136.2017.2.21828

Abstract: The author considers the current problems of registration and confirmation of maintenance requirement inception time for a vehicle of international transportation which is one of the conditions that should be observed if the shipowner aims at avoiding customs clearance charges and ad valorem taxes as specified in the sub-clause 1, clause 1, article 347 of the Customs Code of the Customs Union. Special attention is paid to the established arbitration court rulings filling the current legal vacuum, caused by the absence of the established list of documents, confirming the maintenance requirement inception time. The author applies the methods of analysis and legal interpretation, formal-legal method and the method of legal prognostication, etc. The author formulates the list of documents (together with the seamanship examples and detailed explanations) which could confirm the maintenance requirement inception time for the vehicle of international transportation and the appropriateness of application of the sub-clause 1, clause 1, article 347 of the Customs Code. 

DOI: 10.7256/2409-7136.2017.2.22132

Abstract: The article studies one of the problems accompanying the shipowner’s right to avoid customs clearance charges and ad valorem taxes for vessel maintenance carried out beyond the Customs Union’s territory (sub-clause 1, clause 1, article 347 of the Customs Code). The author studies the established judicial legal approaches to the conditions of maintenance requirement inception time for a vehicle of international transportation, and proves their inconsistency with the sense of this condition. The author applies the set of general scientific and specific legal research methods of cognition, which help obtain the necessary results. The scientific novelty consists in the fact that the author is the first who pays attention to the recently established incorrect judicial interpretation and enforcement of the condition, specified in the sub-clause 1, clause 1, article 347 of the Customs Code of the Customs Union, about the maintenance requirement inception time for a vehicle of international transportation, which in fact except the possibility to use the privilege specified in this legal provision. The author formulates the conclusions and suggestions, which, in his opinion, comply with the spirit of this condition and the legislator’s logic. 

DOI: 10.7256/2409-7136.2016.12.2146

Abstract: The author considers the existing legal problems, caused by the absence of the normative consolidation of the definition of the term “necessity to carry out the operations with a vehicle of international transportation” in the current Russian legislation, and the forms of expression of such a necessity, which is one of the conditions for the tax benefit, provided by the article 347, clause 1, sub-clause 1 of the Customs Code of the Customs Union, which grants the remission of customs taxes in cases of technical maintenance and current repair of a ship. The author applies the set of methods, such as analysis, legal interpretation, the formal-legal method and others. The author concludes that: It is necessary to amend the current version of the article 347, clause 1, sub-clause 1 with the condition, that the need for the operations of technical maintenance and current repair with a vehicle of international transportation should be presented in a written form; Since the article 347, clause 1, sub-clause 1 doesn’t contain the definition of the term “necessity to carry out the operations with a vehicle of international transportation”, it is usually interpreted by judicial authorities and such a unification doesn’t take into consideration the interests of ship-owners and sometimes hampers their realization. Therefore, the definition of this term should be normatively consolidated via amending the article 4 of the Customs Code of the Customs Union with a sub-clause 53, eliminating all the contradictions. The scientific novelty of the research consists in the fact that the issues of the necessity to carry out operations of technical maintenance and current repair of vehicles of international transportation haven’t been studied in this context so far.