Open AccessREGARDING THE LEGAL NATURE OF THE COSTS ON UNACCOUNTED ELECTRICITY IN SPHERE OF ECONOMY
Author(s) -
Y.O. Serebriakova,
AUTHOR_ID,
V.I. Novoshytska,
AUTHOR_ID
Publication year - 2021
Publication title -
ekonomìka ta pravo
Language(s) - English
Resource type - Journals
eISSN - 2523-4838
pISSN - 1681-6277
DOI - 10.15407/econlaw.2021.03.021
Subject(s) - electricity , liability , sanctions , legislation , electricity market , business , payment , economics , debt , enforcement , public economics , finance , law , political science , engineering , electrical engineering
The article is devoted to the study of the legal nature of the cost of unaccounted electricity, the calculation of which is a consequence of the commission of relevant offenses in sphere of economic activities. Attention is drawn to the problem of qualification of the cost of unaccounted electricity and the active dynamics of changing the positions of the judiciary on the issue, the lack of a common position on the legal nature of these losses. It is noted that economic courts do not make a legal assessment of such losses in the process of considering cases for cost recovery of unaccounted electricity or such an assessment is debatable. It is noted also that the cost of unaccounted electricity in law enforcement practice qualifies as operational-economic sanctions, and as losses, and as payment for the cost of electricity (a special form of liability). In this regard, the key aspects of the application of such forms of economic and legal liability as operational-economic sanctions and compensation for losses are analyzed, the features of contractual debt are determined. Arguments are given that exclude the possibility of recognizing the accrual of the cost of unaccounted electricity by operational-economic sanctions. It is proved that the cost of unaccounted electricity is not a payment for the supplied electricity, including debt. Based on the analysis of the relevant rules of economic legislation and special regulations governing relations in the electricity market, and according to scientific positions on forms of economic liability and judicial practice of recovery of unaccounted electricity, arguments are presented and it is substantiated that disputes on recovery of unaccounted electricity in the field of economic activities are disputes over the recovery of losses, and the value of unaccounted electricity in the field of economic activities by its legal nature are losses in the form of the value of lost property.