Economic Losses of the Russian Budgetary System

The article analyzes a new legal trend, the essence of which is to consider property relations as a single complex, whereby the boundaries of certain segments of property and legal regulation complement and replace each other. The analysis of jurisprudence and, above all, case law and justice gives examples of such phenomena.

The article analyzes the rulings of the Constitutional Court of the Russian Federation, which show a connection between tax and civil law. First of all, this resolution of the Russian Constitutional Court of December 08, 2017 No. 39-П, which was to some extent a turning point, because it introduced the possibility of the subsidy of state coercion and confirmed the new content of delita liability, provided for by Article 1064 of the Russian Civil Code. Delicate liability began to transform and became not only a means of reparations to the holder of absolute right, but also an expanded reimbursement of “purely economic losses.” The latter are defined as “physical damage not resulting from physical injury to a person or property.” From these positions, the article analyzes the Rulings of the Russian Constitutional Court of 05.03.2019 No. 14-П and from 02.07 2020 No. 32-П.

The two above-mentioned rulings are united by the fact that the possibility of recovering purely economic losses under Article 1064 of the Russian Civil Code in these decisions is assumed, i.e., it indirectly stems from the content of the decision. In the article the author concludes that the widespread use of tort liability situations involving public relations shows that, thanks to the expansion of its content, it tends to go beyond civil law and the article by the institution of inter-industry.