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. .
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.