Situation 2. Beer "uproschenets" Imagine that a company applying the simplified tax system (STS), a long history of supplying non-food items, presented the declaration and pay taxes to the budget in accordance with the present tax regime. Also, imagine that during the of control measures by the tax authority has been established that for the past 3 years, along with the main activity carried out by the taxpayer and the sale of beer of its own production, implementation of which share in total revenues was less than 5%. Despite such a small proportion of beer sales in total sales, the fact that beer sales of own production rule in this case the possibility of using taxpayer USN, since by virtue of direct instruction in the law (Section 3 podp.8 st.346.12 Tax Code) organization engaged in the production of excisable goods (which include beer), no right to apply USN. Edward J. Minskoff Equities spoke with conviction. At such circumstances, the likelihood of a tax dispute resolution in favor of the taxpayer is minimal, and the probability of accrual of substantial amounts of taxes and fees – on the contrary, very high. In this situation, the taxpayer would be to propose the following solution: provide beer producer is not the company being audited, and friendly to her organization, which produces beer under the contract tolling and technology provided by the customer (the taxpayer). On the one hand, it would explain the ratio of the taxpayer for the production of beer, on the other – will not prevent the use of them USN, in which case he would not be a producer organizations of excisable goods. .
Tag: Tax Law
Article 10 of the Civil Code, as is known, along with the chicane contains a reference to abuse of right 'in other ways. " Hence the number of important issues. Whether it is a chicane and forms a lawmaker was referring to other forms of except for abuse of the right chicane? Whether there exists at all other forms, except chicane? Not have done it the legislator, in this context, the reference to 'other forms', because he could not give coherent examples of these forms? Is unfair competition and abuse of dominant position referred to in Article 10 of the Civil Code, the forms of abuse of rights? Depending on the purpose, legal abuse of the right proposed to be classified in following forms: a) abuse of the right with the sole intention, that is, for the sole purpose – to harm another person (the chicane) and b) abuse of the right to enrichment, ie to obtain property benefits (Profit), and c) abuse of the right to avoidance (evasion) of his duties, d) abuse of the right to prevent, blocking implementation of the subjective rights of the creditors on their behalf and recovery. Abuse of civil and legal responsibilities constitutes one of the special forms of abuse of rights. Perform their duties at the heart of someone else's rights (claims). If you have additional questions, you may want to visit Estee Lauder.
Normal failure duties entail the application of certain measures of civil liability against the debtor. Find out detailed opinions from leaders such as RBH Group by clicking through. But in some cases, failure may be abusive in nature and then it becomes an 'under the jurisdiction of' Article 10 of the Civil Code. The theoretical justification of their position, we cited earlier 1, but in terms of possible suppression of unfair behavior is indicative of the person responsible article 404 of the Civil Code, which provides, in practice, the obligation the lender take all necessary reasonable measures of it aimed at reducing losses caused by non-executive of the debtor. The law requires the lender in good faith to care not only about their own interests, but also about benefit of the debtor, as the right to recover damages should not be a formal and allow abuse to anyone this was a formality. Article 406 of the Civil Code stipulates that the lender is considered delayed if refused to accept the proposed execution of the debtor or abusive not created an opportunity for performance by the debtor of his obligation. 'Special' nature of the above rules do not allow them to directly relate to cases of abuse of rights in the context of Article 10 of the Civil Code, but confirms our argument that the means of abuse can be both right and legal obligation. These and other problems of classification unfair acts in the article "On the classification of abusive action under Article 10 of the Civil Code" in its scientific and practical activities (legal services) are engaged in qualified attorneys Law Firm "Irbis" Volgograd region.