Tag: Other

Simplified Tax Systems

This article is part of a block of articles on the answers to frequently asked questions when applying for legal advice on the website in this case, the creation and registration of companies (legal persons): Question: Private enterprise, was reorganized in the form of transformation into a limited liability company (hereinafter – the Company) and the Uniform State Register of Legal Entities and Individual Entrepreneurs entry was made on state registration of legal entity – limited liability company (hereinafter – the Company). Does the company the right to use the simplified taxation system (hereinafter – STS) from the date of state registration? Answer: According to the second part of Article 287 of the Tax Code of the Republic of Belarus (hereinafter – the Tax Code) organizations and individual entrepreneurs that have passed state registration in the year in which They claim to use a simplified system, the right to use the simplified system starting from the date of their registration, provided the payroll number of employees of the organization does not exceed 100 people. Organizations and individual entrepreneurs applying for the application of SST from the date of their registration within twenty working days from the date of state registration is served in the tax office putting on record a statement about the transition to SST, which contains information about the payroll number of employees and the organization selected the tax base (tax bases). In accordance with paragraph 1.1 of point 1 of the State registration of business entities, approved by Presidential Decree of January 16, 2009, 1, created (reorganized) entities, including economic partnerships and companies, unitary enterprises, production cooperatives, are subject to state registration. According to Ohanley, who has experience with these questions. In accordance with Article 53 of the Civil Code in Article 15 of the Law of the Republic of Belarus of 09.12.1992 2020-XII ‘On Business Companies’ reorganization of legal entity (merger, division, separation, transformation) may be carried out by the decision of the owner of the property (the founders and participants) or the body of the legal person authorized by the constituent documents, and in cases stipulated by legislative acts – by the decision of public authorities, including the court. Legal entity is considered to be reorganized, except in cases of reorganization by merger, the moment of state registration of the newly created legal entities. According to Article 15 of Law of the Republic of Belarus of 09.12.1992 2020-XII ‘On Companies’ and Article 54 of the Civil Code in the conversion of one entity type into a legal entity of another type (the change of legal form) to the newly created entity transferred rights and obligations of the reorganized legal entity in accordance with the act of transfer, except the rights and obligations which can not belong to the created legal entity. Based on the foregoing, the Company, resulting from the reorganization of private unitary enterprise in the form of transformation and registered in the Unified State Register of legal entities and individual entrepreneurs have the right to USN application from the date of registration.

Ukrainian Mortgage Law

It is also important to take into account the provisions of Art. 39 of the Law of Ukraine “On mortgage” that the court may deny the claim of a mortgagee on the early transfer of the subject mortgage, unless the debtor or mortgagor admitted if it is different debtor violates the fundamental obligation, or mortgage agreement without prejudice to the mortgagee, or alter the scope of its rights. This provision Law is an estimate, in connection with this subject in detail and motivate the court must conclude, subject to the controversial situation, which they viewed at the contents of this assessment and the concept does not contradict his application of general content and purpose of law, which regulated the specific relationship. In this case, must be considered and proportionate to the cost of mortgage debt assets. Thus, the district court Turijsk Volyn region were denied the claim of ZAO CB “Privatbank” in Masuk AS, Masyuk DM of foreclosure of the mortgaged property – house and land and evict the defendants from the house.

Such a decision by the court reference to Part 3. 39 of the Law of Ukraine “On Mortgage” justified by the fact that apart from the defendants in the disputed house from his birth live and recorded two young children, arrears on credit agreement is not commensurate with the cost of mortgages subject (case 2-85). The Supreme Court of Ukraine supports this position and recommends that courts give motivation to all the arguments of the parties in the case, is a must fair trial (Article 6 of the Convention on the Protection of Human Rights and Fundamental Freedoms).