МурманшельфИнфо. 2010, N 4 (13).

Äåéñòâóþùèì çàêîíîäàòåëüñòâîì â íàñòîÿùåå âðåìÿ íå óðåãóëèðîâàí ïîðÿäîê äåìîíòàæà è (èëè) êîíñåðâàöèè ïëàòôîðì, à òàêæå ïðàâà è îáÿçàííîñòè èõ âëàäåëüöåâ. Ê òîìó æå îñòà¸òñÿ îòêðûòûì âîïðîñ îïðåäåëåíèÿ çàòðàò ïî äåìîíòàæó è êîíñåðâàöèè, êîòîðûå ìîãóò áûòü ïðèçíàíû â ñîñòàâå ðàñõîäîâ ïî íàëîãó íà ïðèáûëü. Ïåðå÷èñëåííûå âûøå ïðîáëåìû â ïåðâóþ î÷åðåäü çàòðà- ãèâàþò èíòåðåñû è ïðàâà ëèöåíçåäåðæàòåëåé è âëàäåëüöåâ ïëàòôîðì. Âìåñòå ñ òåì, êàê ñâèäåòåëüñòâóåò ïðîâåä¸ííûé êîíñóëüòàíòàìè BDO â Ðîññèè àíàëèç äåéñòâóþùåãî çàêîíî- äàòåëüñòâà, ñóùåñòâóåò ðÿä ïðîáëåì òàêæå äëÿ îïåðàòîðîâ, ïîñòàâùèêîâ è ïîäðÿä÷èêîâ, ïðèâëå÷¸ííûõ ê ðàçðàáîòêå øåëüôîâûõ ìåñòîðîæäåíèé. Òàê, îòñóòñòâèå â ðîññèéñêîì çàêîíîäàòåëüñòâå ïîëîæå- íèé, îäíîçíà÷íî óñòàíàâëèâàþùèõ ìîìåíò è ïîðÿäîê îá- ðàçîâàíèÿ íà ïëàòôîðìàõ òàìîæåííîé òåððèòîðèè, â ïðàê- òè÷åñêîé ïëîñêîñòè ïðèâåä¸ò ê òðóäíîñòÿì ïîäðÿä÷èêîâ è ïîñòàâùèêîâ â îïðåäåëåíèè òàìîæåííûõ ðåæèìîâ è ïðàâèë òàìîæåííîãî îôîðìëåíèÿ ââîçà òîâàðîâ íà øåëüô, êàê ñ ñó- õîïóòíîé ÷àñòè Ðîññèè, òàê è èç-çà ðóáåæà Êîíòðàêòíûå ñòðóêòóðû ïî ðåàëèçàöèè øåëüôîâûõ ïðîåê- òîâ ìîãóò ïðåäóñìàòðèâàòü ïðèâëå÷åíèå ê èõ ýêñïëóàòàöèè ñïåöèàëèçèðîâàííûõ îïåðàòîðîâ. Ôåäåðàëüíûé çàêîí «Î êîíòèíåíòàëüíîì øåëüôå Ðîññèéñêîé Ôåäåðàöèè» è àäìè- íèñòðàòèâíûå ðåãëàìåíòû, èçäàííûå â öåëÿõ óïîðÿäî÷èâàíèÿ ïðîöåäóðû âûäà÷è ðàçðåøåíèé íà ñîçäàíèå, ýêñïëóàòàöèþ è èñïîëüçîâàíèå èñêóññòâåííûõ ñîîðóæåíèé è óñòàíîâîê, íå ïðåäóñìàòðèâàþò âîçìîæíîñòè âûäà÷è îòäåëüíîãî ðàç- ðåøåíèÿ òîëüêî íà èõ ýêñïëóàòàöèþ. Ïåðåäà÷à ïëàòôîðìû, êàê áûëî îòìå÷åíî âûøå, âîïðåêè âûäàííîìó ðàçðåøåíèþ â ïðèíöèïå çàïðåùåíà çàêîíîì. Óêàçàííûå îáñòîÿòåëüñòâà, ïî íàøåìó ìíåíèþ, ïðàêòè÷åñêè èñêëþ÷àþò âîçìîæíîñòü ïðèâëå÷åíèÿ ëèöåíçåäåðæàòåëÿìè (âëàäåëüöàìè ïëàòôîðì) ñïåöèàëèçèðîâàííûõ îïåðàòîðîâ. Ïîìèìî ýòîãî, ïîäðÿä÷èêàì è ïîñòàâùèêàì, ó÷àñòâóþ- ùèì â îñâîåíèè ðîññèéñêîãî øåëüôà, â ñëó÷àå åñëè ïðà- âîâîå ðåãóëèðîâàíèå â áëèæàéøåå âðåìÿ íå ïðåòåðïèò çíà÷èòåëüíûõ èçìåíåíèé, òàêæå ïðèä¸òñÿ ñòîëêíóòüñÿ ñ íåâîçìîæíîñòüþ îáëîæåíèÿ íåêîòîðûõ îïåðàöèé ÍÄÑ, äîïîëíèòåëüíûìè òðåáîâàíèÿìè ê èíîñòðàííûì þðèäè÷å- ñêèì ëèöàì, íåîïðåäåë¸ííîñòüþ â ðàñïðåäåëåíèè îòâåò- ñòâåííîñòè è óñëîâèÿõ å¸ ñòðàõîâàíèÿ. Î÷åâèäíî, ÷òî ýòî ìîæåò ïðèâåñòè ê äîïîëíèòåëüíûì ôèíàíñîâûì è âðåìåí- íûì çàòðàòàì. Пути преодоления «правовых рифов» Òàêèì îáðàçîì, ïðàâîâîå ðåãóëèðîâàíèå îòíîøåíèé, ñâÿ- çàííûõ ñ óñòàíîâêîé è ýêñïëóàòàöèåé ìîðñêèõ ñòàöèîíàð- íûõ ïëàòôîðì, ñîïðÿæåíî íå òîëüêî ñ çàêîíîäàòåëüñòâîì î øåëüôå, íî çàòðàãèâàåò è öåëûé ðÿä äðóãèõ îòðàñëåé ïðàâà, òàêèõ êàê íàëîãîâîå, òàìîæåííîå, ãðàäîñòðîèòåëüíîå, àäìè- íèñòðàòèâíîå è äðóãèå. Àíàëîãè÷íûé âûâîä ìîæíî ñäåëàòü è â îòíîøåíèè äðóãèõ çàêîíîäàòåëüíûõ ïîëîæåíèé, ðåãóëèðó- þùèõ îñâîåíèå êîíòèíåíòàëüíîãî øåëüôà.  ñâÿçè ñ ýòèì, ñòàíîâèòñÿ î÷åâèäíûì, ÷òî ñîâåðøåíñòâîâàíèå çàêîíîäà- òåëüñòâà äîëæíî íîñèòü êîìïëåêñíûé õàðàêòåð. Ýôôåêòèâíîå è äèíàìè÷íîå ðàçâèòèå ðîññèéñêîãî êîí- òèíåíòàëüíîãî øåëüôà âîçìîæíî ïðè êîìïëåêñíîé ãîñó- äàðñòâåííîé ïîääåðæêå. Òàêàÿ ïîääåðæêà, íà íàø âçãëÿä, äîëæíà âêëþ÷àòü â ñåáÿ ñèñòåìíîå ñîâåðøåíñòâîâàíèå çà- êîíîäàòåëüñòâà è óñòàíîâëåíèå ýêîíîìè÷åñêè îáîñíîâàííûõ íàëîãîâîãî è òàìîæåííîãî ðåæèìîâ. Ïðè ýòîì, ïî íàøåìó ìíåíèþ, â öåëÿõ äîñòèæåíèÿ áàëàíñà ãîñóäàðñòâåííûõ è ÷àñòíûõ èíòåðåñîâ â õîäå îñâîåíèÿ øåëü- ôà íåîáõîäèìà îðãàíèçàöèÿ äèàëîãà ãîñóäàðñòâà è áèçíåñà ïîñðåäñòâîì ñîçäàíèÿ ñîâåùàòåëüíîãî îðãàíà, îáåñïå÷èâà- þùåãî âûðàáîòêó âçàèìîâûãîäíûõ ðåøåíèé. Êàê íàì êàæåòñÿ, òîëüêî êîìïëåêñíûé ïîäõîä ê ðåøåíèþ îáîçíà÷åííûõ âîïðîñîâ ïîìîæåò ïðåîäîëåòü «ïðàâîâûå ðèôû» è ñôîðìèðîâàòü áëàãîïðèÿòíûå óñëîâèÿ äëÿ îñâîåíèÿ ðîññèéñêèõ øåëüôîâûõ ìåñòîðîæäåíèé.  Ways to overcome the legal Reef Thus, the legal regulation of relations connected with the installation and operation of stationary offshore platforms, involves not only the legislation on the shelf, but it also affects many other areas of law such as tax, customs, urban planning, administration and others. A similar conclusion can be drawn with regard to other law provisions governing the development of the continental shelf. In this context, it becomes obvious that the improvement of legislation must have a comprehensive character. Effective and dynamic development of Russia's continental shelf is possible with a comprehensive state support. Such support, in our view, should include the systematic improvement of the legislation and the establishment of economically sound tax and customs regimes. At the same time, in our opinion, in order to achieve a balance of public and private interests in the offshore development it is necessary to establish a dialogue between the government and business through the creation of an advisory body, that could ensure the production of mutually beneficial solutions. It seems to us that only comprehensive approach to addressing identified issues will help overcome the legal reefs and create favorable conditions for the development of Russian offshore deposits.  December 2010 ¹ 4 (13) MurmanshelfInfo 27