Rambler's Top100





9
I. Legal custom
Legal custom established by item 5 of CCR with name «Custom,
which was earlier called as «Customs of trade».
Custom is a rule developed and widely used in any area of the business
or other activity. The rule does not provide by the legislation and does not
depend on its fixing in any document. Customs are used in taxation (item 252
of TCR), crediting and other financial spheres (financial fields).
II. Normative legal act
Legal acts are deeply investigates by law general theory
1
. Such kind of
the legal act as the normative legal act is the basic source of financial law.
Concept of the normative legal act gives not only scientists, but also
judges
2
.
Normative legal act is the act of authority or officer, published in accor-
dance with established procedure and containing legal rules (i.e. behavior
rules, rules of conduct), obligatory for the uncertain circle of persons and
regulating public relations.
Types of normative legal acts are:
1. Constitution of the Russian Federation (Russian Constitution,
Constitution of Russia, RF Constitution) is the basis and source of
law. It accepted by the national voting on December 12, 1993. Items 71,
72, 75, 106 and 114 of RF Constitution are concerned directly to financial
law.
2. Laws are normative legal acts, accepted by representative agency of
State power, based on RF Constitution. Chapter 5 of RF Constitution regu-
lates the procedure. Concerning regional laws chapter 3 of RF Constitution,
which fixes jurisdiction of the Russian Federation and its Subjects, regulates
the procedure.
Laws, in turn, can be classifying as following:
FCL (federal constitutional laws).
FL (federal laws).
Laws of Subjects of the Russian Federation (regional laws).
Definitions of laws are contextual of items 105108 of RF Constitution,
and items 15 and 76 of RF Constitution fix their correlation with each other
and with RF Constitution.
1
Gajvoronsky Y.V. Problem of the theory of legal acts // Jurisprudence jour-
nal. 2008. № 4 (279). – P. 218230.
2
On practice of consideration by courts of cases about contest of normative le-
gal acts completely or in a part: ruling of Plenum of Supreme Court of the Russian
Federation from November 29. 2007. 48 [electronic resource] //
http://www.pravo.gov.ru./