Abstract: The article shows specific features of legal regulation of the procedure of tax dispute resolution. The author singles out its elements and stages, paying special attention to the characteristics of the first stage, which has to do with the existence of the legal norm, which is a fundamental basis for the order in procedural relations, as well as character of material relations, which should be put into a procedural form, predefining the direction of procedural regulation, as well as the principles of this or that type of process. The moving force of the dynamics of the tax disputes and the grounds for the transfer of the procedural relations form one stage to another are legal facts. The author studies the problems regarding initiation of a tax dispute, and the possibility for its initiation by a tax body due to act or a failure to act by a taxpayer constituting an offence. Additionally, the author analyzes the issues of judicial appeals for the decisions of tax bodies. Based upon the use of a dogmatic method of studies the author comes to a conclusion that a tax dispute a) is a separate legal relation, which is not included into the structure of a tax obligation, while having a significant impact upon the development of tax legal obligations and relations; b) is a parallel process towards the latter relations, rather than taking place after they are completed (an exception is the situation when a decision of a tax body on charging an additional tax, when an independently calculated sum was already paid by a taxpayer).

Keywords: ax, tax dispute, taxation, taxation in Ukraine, tax obligation, mechanism for dispute regulation, legal regulation, legal fact, tax debt, judicial appeal to the decision.

References:
Kovalenko S.A. Nalogovye spory: ponyatie i osnovaniya vozniknoveniya // Nalogovye spory: teoriya i praktika / S.A. Kovalenko .-2004.-¹ 9.-S. 13-16.
Semushkin B.C., Vorob'eva Yu.V. K voprosu o ponyatii i osnovaniyakh vozniknoveniya nalogovykh sporov // Nalogovye spory: teoriya i praktika / V.S. Semushkin, Yu.V. Vorob'eva.-2004.-¹ 12.-S. 22-24.

Abstract: The article contains analysis of entrepreneurial activity definition based upon the theory of entrepreneurial law, legislation and judicial practice. The author evaluates existing scientific viewpoints on the sphere of application of this term, attention is paid to the position on the absence of legislatively provided definition of entrepreneurial activity, which the author considers to be questionable. From the standpoint of entrepreneurial law the author characterizes elements of entrepreneurial activity, such as systemic character and the aim to obtain a profit. Much attention is paid to legitimacy as a formal element of entrepreneurial activity. An opinion is expressed on the contents of entrepreneurial activity, and it is pointed out that the profit of entrepreneur and profit of the owner of property should be differentiated. Finally, the conclusion is made that incorrect and unclear legal definition is complemented by the legal positions from the judicial practice. The article contains the key legal positions of the Supreme Court of the Russian Federation, the Supreme Arbitration Court of the Russian Federation and the Constitutional Court of the Russian Federation on the relevant issues.

Keywords: entrepreneurial activity, profit, systemic character, judicial practice, legitimacy, state registration, offence, responsibility, entrepreneurial law, economic activity.

References:
Andreeva L.V., Ershova I.V., Otnyukova G.D. Rossiyskoe predprinimatel'skoy pravo. – M., 2012.
Belykh V. S. Pravovoe regulirovanie predprinimatel'skoy deyatel'nosti v Rossii. – M., 2005.
Bykov A.G. Chelovek, Uchenyy, Uchitel'. – M., 2013.
Voznesenskaya N.N., Zankovskiy S.S., Laptev V.V. Predprinimatel'skoe (khozyaystvennoe) pravo. – M., 2006.
Gubin E.P., Gadzhiev G.A., Lakhno P.G. Predprinimatel'skoe pravo Rossiyskoy Federatsii. – M., 2010.
Ershova I.V. Predprinimatel'skoe pravo. – M., 2009.
Laptev V.V. Predprinimatel'skoe pravo: ponyatie i sub'ekty. – M., 1997.
Oleynik O.M. Formirovanie kriteriev kvalifikatsii predprinimatel'skoy deyatel'no-sti v sudebnoy praktike // Predprinimatel'skoe pravo. – 2013. – ¹ 1

Abstract: The article includes analysis of specific features and legal nature of one of the most controversial contractual constructions in the modern electric energy industry, which is the «last mile» contract. The key prerequisite to its appearance was the existing lack of balance in the price regulation of the electric energy sphere, when the tariffs, which are set by the state for the electric distribution network companies, are considerably different from the tariffs for the mainstream network companies. Additionally, the application of the financial and economic model, for which this contract provides, is aimed to improve the financial position of the distribution network companies. At the same time the right of organizations to conclude the «last mile» contracts is not beneficial for the customers, since they have to pay the higher tariffs for the electric energy. In this article the author provides a critical evaluation of this contractual construction, and he also notes that in the absence of the legislative legitimacy these relations may become an object for the anti-monopoly regulation. At the same time, the author comes to a conclusion that such contracts may be regarded as a form of abuse of right.

Keywords: jurisprudence, electric energy supply, electric energy network, infrastructure, rent, contract, transfer, tariffs, services, abuse.

References:
Gribanov V.P. Osushchestvlenie i zashchita grazhdanskikh prav. — M., 2000.
Volkov A.V. Teoriya kontseptsii «Zloupotreblenie grazhdanskimi pravami». — Volgograd, 2007.
Pogosova Z.M. Problemy pravovogo regulirovaniya peredachi ob'ektov edinoy natsional'-noy (obshcherossiyskoy) elektricheskoy seti territorial'nym setevym organizatsiyam po dogovoru arendy // Energetika i pravo. Vyp. 2 / pod red. P.G. Lakhno. — M., 2009.
Porotikova O.A. Problema zloupotrebleniya sub'ektivnym grazhdanskim pravom. — M., 2008.
Fedorov A.N. Kommentariy k Federal'nomu zakonu ot 26 marta 2003 g. ¹ 35-FZ «Ob elek-troenergetike». — M., 2011