PROBLEMS OF THE COURT’S RE-QUALIFICATION OF A COMMERCIAL CONTRACT FROM ONE TYPE TO ANOTHER

The article discusses and analyses the procedure of reclassification of commercial contract from one view to another, identified the problems arising in judicial practice in the reclassification of the contract, defines the concept of commercial (trade) of the Treaty, the reasons for the conclusion of contracts with conditions that are not typical for statutory contracts and causes an intentional distortion of the parties to the contract in the terms and conditions in order to reduce the size of tax payments, and deliberate tradition of contract names, not under the civil code, such as "contract". The article analyzes the judicial practice of arbitration courts of the subjects of the Russian Federation on the problems of re-qualification of commercial contracts, namely, the re-qualification of a supply contract to a sales contract, an Agency contract to a delivery contract. Specifies the position of the Supreme Arbitration court of the Russian Federation in 2006, the problem of retraining one kind of contract to another, the position of the Supreme Court on this issue. And also examines on the application of the judicial authorities "recharacterization" of the Treaty stipulates norms of the procedural legislation (APC RF, CCP RF), on the order of proceedings in arbitration courts and courts of General jurisdiction are the relevant article (article 133 of the APC, article 148 GPK the Russian Federation) on the basis of which the court determines the legal relationship of the parties and the laws that apply to that established at the hearing circumstances.

commercial (trade) agreement, re-qualification of the agreement, trade relations, parties to the agreement, terms of the agreement, additional agreement, judicial authorities, business and trade activities, purchase and sale agreement, delivery agreement, Commission agreement, Agency agreement, contractors, court practice

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