In 2005. the Federal Act, which radically altered the existing system of levying tax on property transferred by inheritance or as a result of the contract of donation. The Act of July 1, 2005 N 78-FZ "On recognition of invalid some legislative acts (provisions of legislative acts) of the Russian Federation and amendments to some legislative acts of the Russian Federation in connection with the abolition of taxes on property rolling through inheritance or donation "entered into force on 1 January 2006. Its essence lies in the fact that the legislator has established new approaches to taxation of property transferred by inheritance or donation to a specific part of the subject composition, which are the only taxpayers – individuals. Federal Law N 78-FL provides that a January 1, 2006 property tax, which will go individuals by way of inheritance or donation contract is governed by Chapter 23 of the Tax Code, "Tax on income of natural persons", in turn, the Law of the Russian Federation of December 12, 1991 N 2020-1 On succession tax, gift "(hereinafter – the Law N 2020-1) cease to have effect from 1 January 2006, the Federal Law N 78-FZ provides for two types of transfer of ownership of property – in order gift and by inheritance. In the taxation of property transferred by inheritance, the Federal Law N 78-FZ, found that the value of inherited property to individuals will not have to pay tax on personal income. Stated generally recorded in paragraph 18 of Art. .
Losing party in a summary procedure, must comply with the decision rendered in summary proceedings. However, if the case subsequently filed in the ordinary court and the Court's decision differs from the decision rendered in summary proceedings, the opponent must pay the costs if it is in the meantime begun execution. The usual procedure time required for 'normal' procedure is mainly determined intervals, provided between each presentation of a written evidence containing the arguments of the parties in dispute. Typically, these proceedings lasted more than a year to complete. Property to be collected and As for the arrest of movable and immovable property to be seized for the application of a judicial decision or for removal, the same applies to requirements that the debtor has against third parties. Safety arrest creditor who has no right to follow, since he has no right to exemption, however, may seize the debtor's property.
Rules of proceedings relating to, in general, to precautionary arrest, can be found in the Civil Procedure Code. There are several basic principles that apply to all types of safety arrest. Basic principles of safety to arrest granting the right to commit a safety to arrest permission of the President of the District Court. This permit is obtained by submitting a simple application, filled out by a lawyer, member of the Bar. The lender must show that its pre-requirement (prima facie) lawfully.
Usually it is sufficient allegations that he has a claim against the debtor, the term of payment is due. He does not need to prove with regard to claims payable at this stage of the proof of the existence of immaterial requirements before proceeding with the simplified require the removal of the arrest. Lenders usually do not require pre- guarantee regarding costs, damages and interest, which may be caused by the arrest. However, if the lender is a foreign entity, the President may (at their discretion) to take a different decision.
Offer of the receipt of the offeror to the offeree connects with his proposal within the time required to obtain acceptance. Before that time the offeror may not contract with a third party, if it is not possible to conclude a contract acceptor, but can at this time to make an offer to a third party to conclude a treaty with him at the waiver the person who received the offer. Conclusion provider contract with a third person at the time of receipt of acceptance, which makes it impossible to execute a contract with the acceptor, may result in liability of the offeror to the acceptor for breach of obligations. In the case of inclusion in the contract conditions that are contrary to law, he recognized fully or partially invalid. According to general rules, there are two ways to contract: preparation of a document signed by the parties; exchange of documents by mail, telegraph, teletype, electronic or other communication that allows reliably establish that the document comes from a party to the contract. The fulfillment of obligations under the contract provided by a number of legal norms, including the penalty (fine, penalty), defined by law or contract – a sum of money which the debtor must pay in case of nonperformance or improper performance of obligations.
Breach of contract caused by one party may be grounds for a claim for compensation of damages by the injured partner. The law provides for two types of damages: actual damages and Loss of revenue. The real damage – it charges that are made or must make an individual whose rights have been violated. Loss of profit – it lost revenue, which would be obtained under ordinary conditions of civil turnover. Change or cancellation of the contract possible: agreement of the parties; in material breach of contract by one party; in relation to a substantial change of circumstances from which the parties proceeded under the contract.
A violation of contract by one party, which leads to the other party to such damage, it is largely deprived of what was entitled to expect in the contract. A unilateral change of the contract, a unilateral refusal to perform the contract in whole or in part is prohibited, except in cases specified by law or by agreement of the parties. In under the laws of this is possible only under certain conditions (such as executor is entitled to refuse to perform the obligations under the contract of compensated rendering of services, with full compensation for damages to the customer). A change in circumstances considered significant if they are changed so that if the parties could have anticipated the contract would not have been signed or they would have been concluded at a much different conditions. The contract is amended or terminated from the date of receipt by the other party a notice or after the notice period set by law, unless another term is set by the notification, the parties' agreement or by law.
Relations representation may arise, including by virtue of a treaty between the sending and representative. One of these contracts, confirming the representative's authority is an agreement trust management. As a general rule, the owner of a property through use of the property may receive some income. The rights to these proceeds, in accordance with Art. Art. 136, 218 of the Civil Code, belong to the owner of the property. But the duty to maintain the property also lie on the owner (Art.
210 CC RF). Conclusion of the contract on trust management will allow the owner or designated by it person to benefit from the use of the property, while not carrying the burden of a given property. All responsibility for the content and use of property imposed by contract to another person – trustee manager, which is paid for a fee. Trustee exercises the powers of possession, use and dispose of property in cases where the object of asset management are the things. If the target is the exclusive fiduciary or other rights that management requires, first of all, the exercise of these rights, ie those actions, the possibility which is determined by the content of the relevant rights. But in some cases, management involves the implementation of the above and the "triad of powers" (possession, use, disposal), and perform other actions. K example, management of securities linked to the implementation of office as a possession, use, dispose of these securities, and those rights which are proper to these papers and put in place.