Dear Readers, Institute for Law and Public Policy is glad to inform you that the issue ¹ 3 (56) of the Russian language journal "Sravnitelnoe Konstitutsionnoe Obozrenie" will appear on the 15 October. Our journal has been published in Russia since 1993 ("Konstitutsionnoe Pravo: Vostochnoevropeiskoe Obozrenie" till 2003) and among its readers are justices of constitutional courts (and another high courts), comparative constitutional law experts, researchers, politicians from more than 30 countries. The full infomation about journal, another publications and activities of the Institute is available at our website: http://www.ilpp.ru Here is the content of the issue with short summaries. Sravnitelnoe Konstitutsionnoe Obozrenie 2006. No. 3 (56) Special Reports Andrey Medushevsky The Technologies of Constitutional Overturns The article is devoted to an analysis of constitutional overturns in the modern world. It reveals the nature of constitutional overturns which is based on their special technologies which combine law and policy. The author scrutinizes different methods of conducting such overturns in order to describe the conflict between law and reality in the most effective way. Kim Lane Scheppele «We Forgot About the Ditches»: Russian Constitutional Impatience and the Challenge of Terrorism We would like to bring to your attention the second part of the article examining correlation between the problem of terrorism and the development of Russian constitutionalism. The present part of the article provides the analysis of the development of Russian constitutionalism in post-Soviet period and proves the reliance of liberal constitutional reforms on terrorism. Vyacheslav Grishin Constitutional Outlines of Local Government in Sweden The article is devoted to an analysis of constitutional outlines of local government in Sweden. The author comprehensively analyzes the history of its foundation and the main features of people’s participation in solving the local matters. The author also finds out that the institution of local government has an important role in providing public services to the citizens of Sweden. Ruslan Stefanchuk The Civil Code of Ukraine – the First Attempt of Systematization of Legislation on Personal Non-property Rights in Eastern Europe The article is devoted to a survey of the guarantees of fundamental human rights and freedoms in civil legislation of Ukraine which the author considers to be one of the most liberal in former Soviet republics. In the article the author classifies and comprehensively analyses the meaning of personal non-property rights set forth in the Civil Code of Ukraine. Feature: Freedom of Speech and Religion Anthony Lester Free Speech and Religion - the Eternal Conflict in the Age of Selective Modernization There is an eternal conflict between freedom of speech and freedom of religion. The right to express ideas may lead to spreading the information which is offensive or disturbing for religious people. Once the basic principles of free speech and freedom of religion are accepted, there arise some difficult questions, which remain to be answered by lawmakers, courts and legal scholars. The author is convinced that according to international standards freedom of speech can be suppressed only when religious hatred constitutes imminent incitement to unlawful acts of discrimination, hostility or violence. He urges to heed the advice of Soli Sorabjee that «we need more free speech to combat bigotry and to promote tolerance». Lech Garlicki State Supervision over Religion: Conflicting Trends? (Remarks on the Recent Case-law on Article 9 of the European Convention of Human Rights) In this article the author examines two of the most interesting aspects of freedom of religion and reviews the cases of the European Court of Human Rights devoted to them. The first aspect relates to the institutional dimension of religious freedoms; the other to the limits of public manifestation of individual’s beliefs. The author develops the position of the Court that it may be sometimes necessary for the State to place restrictions on freedom of religion in order to reconcile the interests of the various groups and ensure that everyone’s religious beliefs are respected. Thus, the author considers different models of the State relations with churches and religions and according to the recent case-law analyzes the intensity of the State supervision over religion. Robert Post Religion and Freedom of Speech: Portraits of Muhammad In this article the author is trying to find the answer to a very difficult question: how should the law mediate between freedom of speech and the demands of religious sanctity? He analyzes the situation that was formed after the Danish newspaper Jyllands-Posten had solicited and published twelve cartoons depicting the prophet Muhammad. Robert Post examines the correlation between such terms as democracy and freedom of speech, legal censorship and suppression of blasphemy, democratic legitimation and prevention of discrimination, and as a result comes to a very interesting conclusion. Andras Sajo Danish Cartoons and Cheese: A Study of Countervailing Duties in the World Trade of Ideas The author presents a description of the most complicated problem in the modern world – the question of balancing between freedom of speech and the necessity of preventing religious scandals. The analysis is based on the example of publication of prophet Mohammed’s pictures. The author points out the fact that due to the globalization process the concept of freedom of speech and with it, the Western cultural system that depends on it, may end up headed in a new direction that is inauspicious for freedom. Council of Europe Tatyana Vasiljeva Legal Status of Nonresidents: Standards and Orienting Points of the Council of Europe One of the manifestations of the globalization process is the extension of the sphere of international legal regulation and the creation of universal and regional standards for the state policy. These standards concern questions of vital importance for all the states including the legal status of nonresidents and the prevention of illegal migration. The author reviews legal practice of European Commission and European Court of Human Rights and determines the legal views of the Council of Europe towards various aspects of immigration policy and control. The author underlines and proves the idea that these regional standards have an increasing influence on the national legislation and the case-law of the particular states. Constitutional Basis of Tax Law Valery Zorkin Constitutional Aspects of Tax Law in Russia and the Practice of the Constitutional Court The author presents a description of the tax regulation in Russia. This article is a survey of different problems that exist in sphere of taxation and the role of the Constitutional Court practice that could become a basis of taxation improvement and perfection of the state-taxpayers cooperation. Rudolf Mellinghoff Constitutional Aspects of Tax Law in Germany This article aims to examine the influence of the basic provisions of constitutional law on tax relations in Germany. The author observes how individual rights and freedoms proscribed by the Constitution are applied and how they restrict the legislator. The author thoroughly analyzes the principle of equality in taxation and different levels of its realization: from tax equity to the actual equality of tax burden. Wilfried Wagner Constitutional Aspects of Statute of Limitation in German Tax Law The article is devoted to an analysis of one of the most important legal institutes in German tax law - the statute of limitation. The author examines the history and the essence of this institution, moments of the beginning and expiration of the statute of limitation. He also compares the statute of limitation in tax law with the same institution in civil law. The main part of the research is concerned with the question of constitutional criteria for the limitation period regulation in tax law. The author analyzes constitutional principles of such regulation and draws a conclusion about the existence of some contradictions among these principles. Nickolay Bondar Taxes as a Link between Power and Freedom (Tax Law in the Light of Constitutional Justice) The aim of this article is to reveal the significance of the decisions of the Constitutional Court of Russia in regulating tax relations that have become the basis of a large amount of complaints to the Court. The author views the decisions of the Constitutional Court as a source of tax law of the highest validity and as an important means of settling tax disputes. Federalism Hulio Pinel Analysis of the System of Sharing Powers and Competence between Central Authorities and Autonomous Communities in Spain in the Lights of Contemporary Development of Federative Relations in the Russian Federation This article is devoted to an analysis of the system of sharing powers and competences between the center and the regions, the main drawbacks of this system, determination of problems and possible solutions that may be of interest for a Russian reader. Likewise, the author reviews the relevant history and compares the Spanish system of decentralization with the principles and mechanisms of the federal structure in the Russian Federation. Jorge A. Schiavon The Central-local Division of Power in the Americas and Renewed Mexican Federalism: Old Institutions, New Political Realities This article explores whether the central-local division of powers is an important constitutional variable in the political systems of the Americas. It develops a typology of different kinds of central-local division based on two specific characteristics differentiating them (federal-unitary and centralized-decentralized). It then constructs a «veto gates and players» model in order to analyze the causal mechanism through which the central-local division of power impacts the constitutional systems. The author analyzes Mexican federal system, arguing that renewed Mexican federalism is a function of the combination of old federal institutions, established in 1917, with the new political distribution of power and decentralization after the 2000 democratic transition. Constitutional Justice Yasmin Dawood Democracy, Power, and the Supreme Court: Campaign Finance Reform in Comparative Context In this article the author conducts a comparative analysis of the key decisions of the Supreme Courts of the United States and Canada dealing with the campaign finance reform. The article shows that judicial review raises fundamental and complex questions about democratic values, processes, and institutions. The author argues that conflicts over campaign finance regulation occur because of the disputes concerning the amount of state interference with this issue. This article also outlines a proposal for how courts should analyze the power trade-offs among competing distributions of power that are involved in the regulation of campaign finance. In the Russian Constitutional Court: Decisions & Comments This issue contains the analysis of three decisions of the Constitutional Court, rendered in May and June of 2006. The first decision concerned the minimal standards of guaranteeing the right to available and free education. The second decision dealt with federal laws, which have abolished the right to free privatization of habitation. In the third decision the Constitutional Court examined the constitutionality of some regulations of Federal Law «On Basic Guarantees of Electoral Rights and the Right of Citizens of the Russian Federation to Participate in a Referendum». Also there are Joseph Middleton’s and Dmitry Golovanov’s expert comments on the Court’s decision on electoral rights. Persona Grata Andrey Medushevsky Lev I. Petrazhitsky and the Law Crisis in the Beginning of the XX Century. The article is devoted to the scientific effort of Lev I. Petrazhitsky, a prominent figure in the disputes concerning the nature of law in the beginning of the XX century. The author describes the main role of his activity in creating an integral legal science and his progressive ideas that are still relevant and can help to establish an effective and fair legal system. Review Henry Hale Why Not Parties in Russia? Democracy, Federalism, and the State (Cambridge, Cambridge University Press, 2006) by John Reuter