Theoretical and legal prerequisites of formation (2016)

Theoretical and legal prerequisites for the formation of the concept of inappropriate use of budgetary funds (2016)

TABLE OF CONTENTS

Introduction 3
1. Historical and legal prerequisites for the formation of the concept of “inappropriate use of budget funds” in the theory and practice of Russian legislation 6
1.1 the Emergence of the concept of “misuse of budget funds" in the Russian legislation 6
1.2 the Development of the concept of “misuse of budgetary funds" in judicial practice 12
2. Inappropriate use of budgetary funds: essential characteristics, subject, types 15
2.1 Inappropriate use of budgetary funds as the basis of liability for violation of budget legislation 15
2.2 Subject of improper use of budgetary funds 23
2.3 Types of misuse of budgetary funds 31
Conclusion 35
List of sources used and literature 38

LIST OF SOURCES USED AND LITERATURE

1. Normative-legal acts and other official documents
1. The Constitution of the Russian Federation of December 12, 1993 (with amendments introduced by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation of December 30, 2008 No. 6-FKZ, of December 30, 2008 No. 7-FKZ, of February 5, 2014 No. 2-FKZ, dated July 21, 2014 No. 11-FKZ) // Rossiyskaya gazeta. 2009. No. (7) 4831. 21 Jan.
2. Civil Code of the Russian Federation (Part One) of November 30, 1994 No. 51-FZ (as amended and added March 30, 2016 No. 79-ФЗ) // Meeting of the Legislation of the Russian Federation. 1994. № 32. Art. 3301.
3. The Criminal Code of the Russian Federation of June 13, 1996 No. 63-FZ (as amended and added March 30, 2016 No. 78-ФЗ) // Meeting of the legislation of the Russian Federation. 1996. № 25. Art. 2954.
4. Budget Code of the Russian Federation dated July 31, 1998 No. 145-FZ (as amended and added March 30, 2016 No. 71-FZ) // Collected Legislation of the Russian Federation. 1998. № 31. Art. 3823.
5. Tax Code of the Russian Federation (Part One) of July 31, 1998 No. 146-FZ (as amended and added February 15, 2016 No. 32-ФЗ) // Collected Legislation of the Russian Federation. 1998. № 31. Art. 3824.
6. Code of the Russian Federation on Administrative Offenses of December 30, 2001 No. 195-FZ (as amended and added March 30, 2016 No. 81-ФЗ) // Collection of the legislation of the Russian Federation. 2002. № 1 (part 1). Art. one.
7. Federal Law of the Russian Federation of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” (as amended and added May 23, 2016 No. 149-ФЗ) // Collected Legislation of the Russian Federation. 1996. № 3. Art. 145.
8. Federal Law of the Russian Federation of July 9, 1999 No. 159-FZ “On the Enactment of the Budget Code of the Russian Federation” (as last amended and added April 26, 2007 No. 63-ФЗ) // Russian Legislative Assembly Federation. 1999. № 28. Art. 3492.
9. Federal Law of the Russian Federation of December 1, 2007 No. 317-F3 "On the State Atomic Energy Corporation" Rosatom "(as amended and added March 30, 2016 No. 74-ФЗ) // Russian law collection Federation. 2007. No. 49. St. 6078.
10. Resolution of the Ministry of Labor of the Russian Federation of June 30, 2003 No. 41 “On the peculiarities of part-time work of teaching, medical, pharmaceutical workers and cultural workers” // Russian newspaper. 2003. August 16th. No. 162.

2. Practice materials
1. Resolution of the Constitutional Court of the Russian Federation of June 17, 2004 No. 12-P “On the case of verifying the constitutionality of clause 2 of Article 155, clauses 2 and 3 of Article 156 and paragraph twenty-two of Article 283 of the Budget Code of the Russian Federation in connection with requests from the Administration of Petersburg, the Legislative Assembly of the Krasnoyarsk Territory, the Krasnoyarsk Regional Court and the Arbitration Court of the Republic of Khakassia ”// Russian newspaper. 2004. № 134. June 25.
2. Decision of the Supreme Court of the Russian Federation of December 21, 2006 No. GKPI06-1518 // The document is not publ