Концептуальные проблемы юридической техники и системной связи решений Конституционного Суда РФ по налоговым вопросам

Abstract

Authors raise questions of identifying methods for interpreting legislation by the Court when assessing the grounds for a claim to the Court and making a decision on it. Specific examples are used to examine the presence in selected decisions of the Court of unconfirmed or non-systemic references to its previous practice, as well as conclusions about the balance of public and private interests and a comprehensive assessment of the nature of the issues posed to the Court. As one of the issues, the authors single out the violation of the logical coherence of certain areas of judicial practice and the thematic connection of the Court’s decisions with those earlier decisions that are regarded as «precedents» and are referred to. The article concludes that in the current practice of the Court insufficient attention is paid to legal techniques designed to ensure clarity and certainty of legal positions on the most pressing issues of taxation. In general, the inconsistency of references to the previous practice of the Court impedes a professional discussion of the relevant decisions (containing such defects) and sometimes makes it impossible to use them in law-making process and law doctrine.