Purposes and intentions of business entities in the civil-law relations system

1Natalia Viktorovna Zaytseva

169 Views
67 Downloads
Abstract:

Two subjective elements of legal relations are analyzed in the article: purposes and intentions of the parties and their value in different legal systems, questions about the ways of estimation of intention of the parties applied in the system of common law depending on the type of legal relations are considered. The question of the legal nature of the purpose in the civil turnover of the Russian Federation and the influence of the tax doctrine "business purpose" on the qualification of entrepreneurial activity is also studied. Research objective: to identify the significance of subjective elements of the transaction in different legal systems, to determine the impact of the purpose of the transaction on the qualification of legal communication and the consequences of the non-conformity of the purpose of the transaction with the intentions of the parties.

Keywords:

purposes, intentions, objective approach, concept of business activity, doctrine "business purpose"

Paper Details
Month4
Year2020
Volume24
IssueIssue 8
Pages1540-1545