UDK: 347.752:656

Aleksandr P. Ovechkin - Doctor of Philosophical Sciences, professor, professor of the department ‘Administrative Law, Ecological Law, Information Law’ of the Law Institute of the Russian University of Transport

Abstract. The analysis of the development of modern international relations convincingly shows that transport organizations are becoming more and more active participants in these relations, carrying out the transportation process of passengers and goods, and therefore, they are all more actively involved in the system of currency legal relations. In this perspective, the study of their currency and legal status is of great relevance. In the current paper the currency and legal status of transport organizations has been considered as a set of general, special and additional rights and obligations, as well as liability for violations of currency legislation. At the same time, there has been analyzed the currency and legal status of only those transport organizations that are residents in accordance with Russian currency legislation. The current paper discusses both the theoretical aspects of the problem and the problems of law enforcement practice, as well as some recommendations. The methodological basis were the works of leading experts in the field of currency law. The normative basis are the currency legislation acts, the acts of currency regulation bodies and the acts of currency control bodies. Writing the paper, the author relied on the dialectical method of cognition, and on such special methods of scientific knowledge as systemic and comparative analysis.

Keywords: currency and legal status; transport organization; currency relations; residents; repatriation.

References:

1. Tiverzina, S. Labirinty valyutnogo zakonodatel'stva: vykhod yest' [Labyrinths of currency legislation: there is a way] // Prakticheskaya bukhgalteriya. — 2018. — № 11.
2. Bankovskoye pravo [Banking law]: uchebnik dlya bakalavrov / otvetstvennyye redaktory L. G. Yefimova, D. G. Alekseyeva. — 2-ye izd., pererab. i dop. — Moskva : Prospekt, 2019.
3. Boyko, N. N. Otdel'nyye voprosy nalogovogo kontrolya za mezhdunarodnym dvizheniyem kapitala [Some issues of tax control of the international movement of capital] // Nalogi. — 2019. — № 4.
4. Levashenko, A. D. Valyutnyy kontrol' pri svobodnom dvizhenii kapitala A. D. Levashenko, A. A. Koval' [Currency control in the free movement of capital A. D. Levashenko, A. A. Koval] // Finansy: teoriya i praktika. — 2018. — T. 22. — № 4(106).
5. Lisitsyn, A. YU. Valyutno-pravovoy rezhim v Rossiyskoy Federatsii [Currency and legal regime in the Russian Federation] // Reformy i pravo. — 2010. — № 7.
6. Pravovoye regulirovaniye denezhnogo obrashcheniya (denezhnoye pravo) [Legal regulation of monetary circulation (monetary law)]: monografiya / N. M. Artemov [i dr.]. — Moskva : NORMA, INFRA-M, 2016.
7. Finansovoye pravo [Financial law]: uchebnik / pod obshchey redaktsiyey E. D. Sokolovoy ; otvetstvennyy redaktor A. YU. Il'in. — Moskva : Prospekt, 2019.
8. Yani, P. S. Voprosy kvalifikatsii vyvoza kapitalov [Issues of qualification of the export of capital]// Zakonnost'. — 2019. — № 1.