In the framework of civil relations, monetary obligations often arise. Their nature may be different. So, they may arise by virtue of an agreement. Or, for example, these or other provisions of the law may determine them. So, the topic of our conversation today: "Monetary obligations: concept, order of execution, basic characteristics and features."
The essence of monetary obligations in Russian law
To begin, consider the popular definitions of the term we are studying. What is a monetary obligation? This legal category is interpreted by modern lawyers in different ways. In the framework of one of the common interpretations, a monetary obligation is understood as a phenomenon that reflects the justified need to pay a certain financial amount by one subject of legal relations in favor of another. Another interpretation implies that the corresponding type of obligation should be understood as a legal relationship that contains the rights of claims (for example, by the creditor) and legal obligation pay a debt (for example, a loan) recorded by the debtor. Moreover, the nature of authorized entities may be different. A monetary liability may arise, therefore, as a result of debt relations regulated by civil law.
In addition, it can also arise by virtue of statutory provisions from the field of administrative or, for example, tax law. In this case, a monetary obligation appears as a result of an executive order from one of the other authorities (for example, the order of the Federal Tax Service to pay a certain tax directed to the company).
Thus, the legal relations in question are divided into regulatory (in the case of loans) and protective (under administrative orders from the authorities). At the same time, according to some lawyers, such a legal category as a monetary obligation implies the interaction of subjects of relations primarily in the framework of civil rather than administrative or, say, tax law.
That is, in accordance with this point of view, it is incorrect to understand the order of the Federal Tax Service on the payment of fees to the treasury as fully complying with legal criteria. However, many lawyers still prefer to relate to communications of the type in question those communications that involve the emergence of a debt to the state.
Signs of cash liabilities
The concept of monetary obligation implies the presence of a number of specific features of the considered type of legal relationship. We will study them. First of all, lawyers identify as one of the key signs of a monetary obligation the need to pay a debt with a real means of payment (and not with an item or service): a banknote officially authorized for circulation in a particular state, or non-cash by means of currencies acceptable for payments.
Another significant sign of monetary obligations, which is highlighted by lawyers, is the presence in the contract or other document that determines the formation of an authorized and obligated party, provisions that fix the goals that are achieved in fulfilling obligations.If we are talking, in particular, about a loan agreement, then such a goal most often sounds like paying off a debt to a creditor.
Some criteria for classifying certain obligations as monetary are defined at the level of the Russian judicial system. So, in particular, in the framework of the decisions of the Plenums of the Armed Forces of the Russian Federation, there are provisions in accordance with which a monetary obligation is the need to make settlements in national or other currency, acceptable from the point of view of calculating the creditor and the debtor.
What liabilities do not apply to cash?
The encumbrances in question, as noted by some lawyers, cannot be considered monetary if they are not connected with the use of official settlement funds as a means of payment (in the case of a loan, debt repayment facilities). It is also impossible to consider as monetary those obligations that may be related to the transfer of cash, but do not imply the establishment of relations with the authorized party. What are some examples here? As an option - cash transportation by the collection service. This is not the fulfillment of a monetary obligation to the bank - this is a service. But that is not all. There is an opinion that it is not entirely correct to consider as monetary those obligations in the framework of which the function of goods is performed by means of calculation, in particular, foreign currency.
Cash liabilities and settlement relationships
What is a monetary obligation and what are its main features, we have studied. There is an interesting nuance regarding the legal category in question. The fact is that monetary obligations are closely adjacent to a number of other phenomena from the field of financial law. For example, with settlement legal relations. What is this expressed in?
In a number of contexts, lawyers identify these two terms. For example, in agreements fixing the terms of a loan, sometimes such wording may appear as “a company undertakes such a settlement in such and such a time frame”. This provision can be replaced without changing the legal meaning of the agreement by the following: “a firm accepts a monetary obligation that is due to be fulfilled within such and such terms”.
Much depends on the interpretation of the term “calculation”. It can be understood as the process of implementation of monetary relations (“settlement”). Or the term may indicate the ultimate goal of making payments (“we are calculated”). There is a point of view according to which, legal relations related to the execution, as well as the adoption of obligations under monetary contracts, should be allocated into a separate category - settlement.
Monetary obligations in practice
What types of monetary obligations can be? Above, we gave an example of the classification of this type of legal relationship depending on the nature of the authorized entity (a party to a civil law contract or administrative structure). At the same time, the legally established criteria for the division of monetary burdens into certain types in Russian legislation are not too pronounced. Therefore, the nature of the contracts, which may involve the occurrence of obligations of the type in question for one of the parties, may be different.
Among the most common types of transactions involving monetary encumbrance is a loan agreement. Their subjects can be in a variety of legal statuses: individuals, organizations, state and municipal bodies, public associations, international structures, etc.
The emergence of obligations on the example of a loan agreement
Thus, the loan agreement is among the most common sources that determine the occurrence of monetary obligations. The subject of this type of agreement is the actions of the borrower, which should be related to the repayment of debt to the creditor, as well as, if required by the agreement, and interest.
The most important nuance: the fulfillment of monetary obligations by the borrower should be determined not only by the actual content of the transaction, but also by the compliance of the loan agreement with a number of legally relevant criteria. So, for example, any types of agreements of this type are executed in writing. The relevant document, which is signed by the parties to the legal relationship, should fix the essential conditions of the loan: its amount, the procedure for use and the repayment algorithm (within such deadlines or on schedule), the amount and method of calculating interest for using the loan.
A loan agreement is recognized as concluded, and therefore, determines liability for failure to fulfill a monetary obligation only if the parties to the legal relationship have agreed all the essential terms of the transaction. Also, the amount of funds should be transferred to the borrower in the prescribed manner. In turn, if the text of the loan agreement does not spell out its essential terms, this circumstance may in some cases become a reason for canceling the transaction. But in practice, such precedents arise infrequently. The reason for this is a large number of different dispositive norms in the Labor Code of the Russian Federation, which allow to identify Material terms of the loan agreement even if they are not reflected in the contract.
Types of Obligations
Unified approaches to the classification of monetary obligations in Russian financial law have not yet been developed. However, lawyers propose various criteria in accordance with which it is possible to distinguish certain types of legal relations under consideration. A fairly popular scheme, in which monetary obligations are divided into two of the following types:
- related to the transfer of funds that are the subject of the contract (in order to obtain one or another consideration);
- associated with the transfer of funds, which are the price of the contract (that is, as a possible consideration).
Accordingly, monetary obligations within each of the noted types are divided into a large number of specific varieties. Let's consider some of them.
If we are talking about legal relations related to the transfer of funds that are the subject of the contract, then this may be:
- obligations to contribute capital to the authorized capital of a business company (basis - constituent agreement);
- obligations to pay shares in production;
- rent;
- factoring obligations;
- operations with bank deposits.
There is an opinion that the conditional monetary obligation should be attributed to the considered type of legal relationship. This, for example, a letter of credit - an order issued by the holder of a bank account in an appropriate manner on the transfer of a particular amount of cash to other persons.
As for the second type of legal relationship, here we can cite the following scenarios as an example:
- the presence of obligations in the process of sale of goods (when it is necessary to transfer money to the seller in exchange for the received product);
- payment of bank interest on a loan;
- payment for work or services rendered.
All types of legal relations in question can be united by contractual nature. Only in case of signing the relevant contracts are the accepted monetary obligations fixed. This is one of the key criteria for their occurrence.
There are other grounds for classifying encumbrances. This may be, for example, the level of interaction of subjects of legal relations. So, there may be international monetary obligations or those that are realized within the framework of national, regional, municipal jurisdictions. One or another level of legal relations is characterized by its specificity in a number of aspects.
Another criterion for the classification of the legal relations in question is the nature of the subjects.So, the corresponding burdens may arise with the participation of individuals, legal entities or government organizations. That is, for example, monetary obligations of budgetary institutions may have a slightly different legal nature than similar legal relations, in which citizens or private organizations are participants. Distinctive specificity can be traced at various levels of the implementation of legal relations. For example, in settlements in the Russian Federation, the legal currency of monetary obligations in the general case is the ruble. In turn, if we are talking about international communications, then within the framework of them, payment can be carried out using other payment units.
As we have noted above, there is a discussion among lawyers regarding the assignment of monetary burdens such as taxes, fees or fines, which take place by virtue of an order from government agencies, for example, the Federal Tax Service, to monetary obligations. However, if you adhere to the point of view that it is still permissible to classify the relevant obligations as the type of legal relationship under consideration, then they will correspond to the first category. That is, monetary obligations of budgetary institutions to pay this or that tax (for example, related to revenue arising from income from activities not prohibited by law) will relate to the category of legal relations, the subject of which is financial means, and not a product or service.
Aspects of fulfillment of monetary obligations
Consider the aspect that reflects the performance of monetary obligations. What features are characteristic for this relationship element?
Let's try to define the stage of financial communications under consideration. According to a common interpretation, the moment of fulfillment of a monetary obligation is recorded upon delivery or transfer by the debtor of the amount of money stipulated by the contract or administrative order in favor of the relevant subject - the creditor or the state body. Upon fulfillment of the obligation, the legal relations in question are usually terminated (since the parties comply with the terms of the contract).
Payments can be made both in cash or by bank transfer. The specific method of payment depends on the specifics of the legal status of the subjects of the relationship: in some cases, cash payments, by virtue of law, are less desirable.
Fulfillment of obligations: responsibility
Responsibility for non-fulfillment of a monetary obligation is an aspect that is characterized by the complexity of the structure. The fact is that the grounds allowing the application of certain sanctions against the debtor may have a different legal nature. Responsibility may arise due to the terms of the contract or may be based on the provisions of the law in the field of administrative (or tax) law. There is a criterion that combines both mechanisms. This is an opportunity to satisfy the interests of the creditor (or other authorized party) at the expense of enforcement proceedings, that is, with the participation of state bodies. The methods of compulsory collection of debts prescribed by law - to creditors or the treasury - are implemented in court.
What can be the criteria for the onset of certain sanctions against the debtor? This may be a violation of the debt payment schedule established by the loan agreement, or, for example, an unlawful refusal to fulfill obligations related to payment for the delivery of goods, provision of services, performance of work in accordance with the signed contract.
The initiation of one or another mechanism of coercion of the obligated party, which involves the recovery of compensation or the imposition of other sanctions, may also be due to a violation of the deadlines for the execution of signed agreements (or obligations arising from the law to pay tax and other payments in favor of the state).Let's consider this aspect in more detail.
Fulfillment of obligations: deadlines
As a rule, specific deadlines for the fulfillment of monetary obligations are determined by virtue of the clauses of the contract in accordance with which they appear, or, in the case of a debt to the state, by virtue of the provisions of the law. At the same time, in Russian legal practice there is such a term as “reasonable time” in relation to the fulfillment of obligations. It can be noted that the simultaneous application of this option and the payment mechanism within the time periods specified in the contract is unlikely. Either the corresponding condition is spelled out in the document, and then the moment of repayment of the debt is specified, or this element of legal relations is implemented as part of the mechanism for determining “reasonable terms”. Which, in turn, may have a number of features.
Approaches to the definition of “reasonable terms” will depend on the nature of the transaction, its subject matter, the legal status of the subject of legal relations. What does it mean? If, for example, we are talking about the involvement of this legal mechanism in relation to loan agreements, then the “reasonable time” is likely to differ significantly from that for contracts for the supply of certain goods or services.
