These fuses blocked the path to the elimination of a tax for border hundreds of millions of dollars. Improvement of the existing tax base is the definition of Code since the definition of income, namely, "the income from the sale of goods is recognized date of transfer of ownership to the buyer for such goods." As well as recognition that the receipt of advance payment is not income. Rony Abovitz shines more light on the discussion. This approach leads to the notion of income to a scientific definition and in general improves the conditions for doing business. According to economic theory, a massive tax cut in the short term leads to decrease in revenues, and in the medium and long term to significantly increase them. From the draft tax code can be concluded that the decrease in revenue should not be (at the expense of increasing the number of payers, and the impossibility of concealing the tax), but over the next year can expect an increase in the power of investment activity in the economy. See more detailed opinions by reading what ViacomCBS offers on the topic.. The undoubted novelty of the draft code is a tax on real property. Code introduces a tax on the meters of residential houses or apartments of 10 hryvnia for one meter, if the owner is not registered at the taxable estate. If you have read about Is MasterClass a ripoff? already – you may have come to the same conclusion.

If the owner is registered at real estate, the taxable area of the apartment more than 120 square feet or floor area exceeding 250 square meters. Interestingly, under conditions of constant shortage of funds in the budget, which will decide on the official reduce the tax base? Taxes on residential property in this way not only violates the principles of justice, but also declared the principle of "pay all taxes should be." If an ordinary citizen has to pay Tax area of the basement, where it stores food for themselves, with the area of auxiliary buildings, why should not pay anything businessman having thousands of feet of manufacturing and warehouse facilities, with which he makes a profit? On I think this is the worst section of the code written out and the most socially unjust. First, since the tax was widely advertised as a tax on wealth, we can assume that this section of the code actually sets standards of living in Ukraine. According to such "standards" if the family living in the city, has a house in the village, this luxury and you have to pay. Apparently, the sponsors believe that the only country houses rest. In fact, for hundreds of thousands of Ukrainian families, a house in the countryside is also a means to supplement the diet and the place where is possible to take out the summer on the rehabilitation of children. So as a tax base declared the entire area of the house, along with a basement, attic, utility room, we can conclude that for a small house in two rooms and the kitchen will have to pay 1000-1500 hryvnia per year. Much or too little?

Ukraine Company

Needless to say, that the owners of the apartment, which is located on the roof of this “architectural” scrap metal, and no one was going to ask for permission. It is also, however, as no coordinated with other tenants of the house set on a common roof of powerful radio transmitters, and (again, under the auspices of the Embassy of Sweden), the emission of which is not the best effect on health inhabitants of nearby houses. Only after five years of struggle, the Swedish embassy dismantled antenna, and not asking for forgiveness from home owners. Ron O’Hanley takes a slightly different approach. But this so-called “little things”, however, very clearly demonstrate features of the Swedish “democracy” in the Ukrainian land … But even without irony, sarcasm and bitter situation is that, for all this monstrous legal, moral and “cultural” chaos budget gets Kiev a mere penny … land tax. Since, as we appear on a response to tax in the Shevchenko district of Kiev, “economic activity in Ukraine Company – a non-resident does not exercise.” And I ask in puzzles, in whose pocket is the same fee from the rental of expensive square meters of residential buildings downtown? In response to a letter from residents, who for 15 years trying to find out why their condition Living deteriorated sharply, the STA reported that “the results of routine field inspection of representative office of compliance with the requirements of tax, currency and other legislation, a company donaschitany taxes along with penalties in the sum (azh!) 53.6 thousand hryvnia.

Cantonal Court

A minor in the Netherlands – Holland (ie a person under 18 years) has no right to marry without the permission of his (her) parents (Art. 1:35). Moreover, if the parent (s) does not (-are) its consent to the marriage, a minor may instead request a consent to Kantonrechter (Cantonal Court, a special division of the court – Rechtbank) (Section 1:36). Person in custody in the Netherlands – Netherlands in view of his (her) mental illness is allowed to marry only with the consent of Kantonrechter (Section 1:38). If the guardianship over the person has been established by reason of his (her) or racket the presence of his (her) of alcoholism, the marriage for the person must obtain the consent of his guardian. In case of failure a guardian to consent the person under guardianship may submit a request for him (her) consent to Kantonrechter (Article 1:37, paragraph 1 and 2).

Another obstacle to marriage in the Netherlands – Holland is an unacceptable degree of consanguinity between wanting to get married, in ascending or descending order. A similar ban exists in the full respect of marriages between brothers and sisters. An exception is made for the half-brothers and sisters, in these cases, the permit may be issued by the Minister of Justice (Article 1:41, paragraph 1 and 2). The preliminary agreement to marry in the Netherlands – Holland No person shall be compelled to marry or to register in the Netherlands – Holland is a partner of another person, even on the basis of ever signed a preliminary agreement. A simple procedure for termination of the agreement deprives another person to initiate the possibility of prosecuting for registration as a marriage and damage. Deceived party may demand compensation for actual costs incurred and damage (for example, the cost of services and booking restaurants photographer who had to cancel, etc.) only if for a wedding ceremony it was announced officially.


An arbitration agreement, which may be issued as a separate agreement (preliminary agreement), contract clause, or a separate agreement to refer the dispute to arbitration (in fact) 2. The presence of an agreement with arbitrators, 3. By agreement of the parties the following questions may be submitted for consideration: i. Defining only the quality or condition of the goods; ii. Defining only the amount of damages or monetary duty, and iii. Resolve differences or changes in the legal relationship between the parties.

4. Who has the right to arbitrate? Capable individuals (for that reason, excluded minors and incapacitated), and even third parties have the right to be arbitrators. Also be eligible for even active judge. 5. Official site: Southwest Airlines. The arbitration clause or agreement to refer the dispute to arbitration must be made in writing, (exchange of letters, e-mail, etc., may be sufficient for recourse to arbitration). 6. An arbitration clause may be entered in the Memorandum on the condition that it bind both parties.

7. Regulation of the arbitral tribunal referred to the arbitration agreement is part of the agreement; 8. The number of arbitrators must be uneven; 9. In the event that one party has a privileged position in the selection of arbitrators, then the selection is invalid. 10. Application of the rules must be strictly adhered arbitrator, or arbitration award will be void and the person appointed will be announced incompetent in the conduct of arbitration 11. If you have a legally valid arbitration agreement, courts should refrain from "Judicial review of the dispute." 5. Actions of the parties at odds in the appointment of arbitrators if the parties can not agree on the appointment of an arbitrator, they may entrust the choice to a third party. Under Article 1033 (1) the parties may challenge the appointment of an arbitrator if the appointment was not sufficiently impartial or independent. Later, in court proceedings, the party has the right to challenge the appointment, referring only to circumstances previously unknown.

Family Code

217 of the Tax Code, which states that the individual income derived as a set of property passed by inheritance, shall be exempt from taxation, namely "income in cash and in kind, received from individuals in order of succession." This rule is the only exception is a tax on personal income subject to remuneration to be paid to heirs (successors) of authors of scientific, literary, artistic, as well as discoveries, inventions and industrial designs. A somewhat different situation exists with respect to tax property transferred to individuals as a donation. In connection with the cancellation of January 1, 2006 Law N 2020-1 taxation of property donated and will be governed by Chapter 23 of the Tax Code. Article 217 of the Tax Code, supplemented by paragraph 18.1, in accordance with which are not taxable income in cash and in kind received by individuals as a donation. However, you have to pay income tax on natural persons under contracts of gift of immovable property vehicles, stocks, shares, units for all individuals, except for family members and close relatives are exempt from the tax legislation of the tax. In this case, tax laws uses the rules of family law. From the standpoint of legal technique used legislator blanket rule, but it revealed a list of relatives. Thus, among the family members and close relatives of legislators took the persons who in accordance with the Family Code are not. It's spouse, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, full and half (with common father or mother) and siblings.

Tax Code Tax

Litigation in the tax reporting are still relevant to many Russian firms, moreover, their number, according to many experts, not only not declining, but also inevitably rise. Client Company "INTELIS-Audit" was faced with misconduct tax, refused to take a loss. Some contend that Rockwell Trading shows great expertise in this. Tax, received a declaration of income tax, which at year-end loss was recognized, demanded provide all the primary documents upon which such loss was recognized. The position of the taxpayer failed to provide client documents referring to the fact that in cases where during the tax desk checks revealed no errors and other inconsistencies in the tax declaration submitted to the grounds in order to require the taxpayer's explanations, as well as primary records are missing. The materials presented case did not contain evidence of tax authority to identify errors and inconsistencies in the submitted data, which excludes the tax authority to request documents on financial activities taxpayer.

And lawyers of "INTELIS-Audit" referred to the fact that a new version of the 01.01.2007 art. 88 of the Tax Code has limited the rights of tax authorities to requisition documents are the basis for the calculation and payment of tax. In Therefore, the requirement of inspection of their submission directed to the employer does not comply with tax laws and violated his rights and legitimate interests in the field of entrepreneurship. However, this position was not accepted by the inspection, resulting in a tax authority did not accept the loss, considering them to be documented unconfirmed. Referring to the retrial of the appeal, except above, we also noted that the tax authority was not entitled to recover from the applicant's documents relating to the validity of the reflection losses in tax returns, economic viability produced cost, uncoated income from operations and non-operating income and expenses. The ban on such actions is contained in Section 7, Art.

88 of the Tax Code. Chapter 25 of the Tax Code also does not assume responsibility to represent the taxpayer in tax Authority together with the tax return for income tax documents proving the correctness of tax assessment. The final decision considering our arguments, the Office of Russian Federal Tax Service has agreed with them and canceled the decision tax authority. This not only allowed the client to defend their position, but also showed the inspection, that a higher tax authority is set to cancel such illegal solutions, which explains the absence of a dispute with Inspection of such a question in the future.

Banking Activity

Force majeure Unlike force majeure, under certain circumstances, ad hoc basis is free from liability for failure (improper fulfillment) of contractual obligations. Therefore, they are one of the mandatory (essential) conditions of certain contracts. Consequently, for the recognition of the circumstances "force majeure", the presence of certain conditions. First, the consolidation of these circumstances in contract. The parties should agree in the contract force majeure by direct reference to their list. At the same time, this list is exhaustive and should not be extended interpretation.

Second, the circumstances force majeure should occur after the conclusion of the contract. Third, the existence of force majeure is confirmed by specific laws and other regulations of the means of proof. Fourthly, the actual impossibility of performance during the period of force majeure. Thus, it can be noted that as a general rule of "force majeure" and "force majeure" does not refer to those circumstances, which undoubtedly exempt banks from the performance of monetary obligations on a timely refund of deposit with the (deposit) accounts. But do not rule out the possibility of their application, if the existence of symptoms, they are characterized, proved relevant and admissible evidence (Art. 58, 59 CPC) and evaluated in accordance with the law (Article 212 CPC). When deciding about the legal nature of the document on the NBU and the appointment of an interim administration a moratorium on satisfaction of pecuniary obligations courts should proceed from the fact that, according to the Law of Ukraine "On Banks and Banking Activity" under the state registration in Ministry of Justice is subject to regulatory and legal acts by which to understand the decision, action which is common for an indefinite or definite common characteristics to those persons and intended for repeated application in respect of persons.