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7
July
2017

On the tax-related problems faced by companies with foreign participation

The government’s strategy to "impose order" in the field of international tax planning occupies an increasingly important place, both in the field of rulemaking and in the field of law enforcement. If tax policy has been fundamentally focused on restricting the use of foreign tax benefit schemes, at least on paper, since 2010 – and a slew of targeted regulations, in particular on thin capitalization, has existed since 2002 – then real progress in this direction has started to become apparent only in the last few years. This, however, is in complete accordance with world practice and with the stages entailed in developing and applying a BEPS plan.
Yuriy Ivanov, Head of Tax practice
Joint Stock Company
6
July
2017

Overview of changes in the energy legislation sphere in June 2017

In June the Russian government adopted a number of important regulations affecting the energy industry. Our latest update looks at these changes
Yuriy Tatarinov, Head of Energy projects group
BigpowerNews
21
June
2017

Is a rentier an entrepreneur or not?

Having bought real estate in order to receive rental income, or to sell it later on, many people believe that if you pay personal income tax on the rent or sale then, as the famous slogan goes, you can sleep peacefully. However, that is not always true, since in a number of cases your activity can be deemed entrepreneurial.
National Business
19
June
2017

Who will answer for negligence by the tax inspectorate?

Tax inspectors confirmed the right to property allowances, and returned personal income tax to taxpayers. However, later on it turned out that people received the allowance unlawfully. This did not occur by any fault of theirs, but because of mistakes made by tax revenue officer. Officials demanded that the taxes be returned, so people appealed to the Supreme Court. The court declared the personal income tax, which taxpayers received due to negligence on the part of revenue officers, unjust enrichment. In this case, revenue officers have the right to demand that the personal income tax be returned to the budget. The deadline is three years from the time that the decision to grant an allowance was made. The Constitutional Court ruled that collecting taxes that were returned due to an allowance being mistakenly granted is permissible on the basis of provisions contained in the Russian Federation Civil Code concerning unjust enrichment (Supreme Court Resolution No. 9-P dated March 27, 2017).
Tax disputes
14
June
2017

The Russian Federation Supreme Court on easements. In the interests of uniformity

On April 26th, 2017 the Russian Federation Supreme Court Presidium approved the Review of judicial practice in cases involving establishing an easement on a land plot. This document consists of 13 clauses, and contains both clarification concerning positions that have already been taken by the courts and answers to certain questions on establishing easements that previously lacked uniformity in the bounds of judicial practice. In particular, criteria for the jurisdiction of disputes concerning the establishment of easement have been specified, as well as changes in the conditions for easements and terminating them. As the supreme judicial authority explained, when deciding which court should review a dispute – a court of general sessions or an arbitration court - it is necessary to consider both the subject matter involving the parties in the dispute as a criterion to proceed from and the nature of their legal relationship as a whole. As a topic for this issue, read about the positions taken by the Russian Federation Supreme Court that are the most interesting in terms of regulatory enforcement.
EZH-Yurist
9
June
2017

The peculiarities of contesting regulated prices (tariffs) during judicial and extrajudicial proceedings

According to Federal Law No. 190-FZ, entitled "On Heat Supply" and dated July 27, 2010, regulating prices in the area of heat supply is aimed at providing access to thermal energy (power) and heat transfer fluids for consumers, as well as ensuring economic justification for the costs incurred by heat suppliers and district heating organizations for the production, transfer, and sale of heat energy (power capacity) and heat transfer fluids.
Yuriy Tatarinov, Head of Energy projects group
Heat supply news
8
June
2017

Creditor-debtor relationships

Recently, legal practice concerning the enforcement of conditions that stipulate obtaining a guarantee has generally proceeded along the path of satisfying plaintiffs' claims to oblige the transfer of these guarantees, and of paying penalties in the event the contractual terms are not fulfilled. However, lately in the Moscow municipal district the opposite practice has been taking shape. The Russian Federation Supreme Court included one of these kinds of cases in its Review of legal practice (No. 2, 2017). We believe that the fact the uniformity of past legal precedent is being violated caused the Supreme Court to focus special attention on this issue.
EZH-Yurist
6
June
2017

Overview of changes in the energy legislation sphere in May 2017

In May the Russian government adopted a number of important regulations affecting the energy industry. Our latest update looks at these changes
Yuriy Tatarinov, Head of Energy projects group
BigpowerNews
25
May
2017

Bankruptcy for individuals – down what road is practice leading?

On October 1st, 2015 changes in the Federal Law entitled “On insolvency (bankruptcy)” came into force, according to which in relation to people who do not have the status of a sole proprietor the bankruptcy procedure can be initiated. On October 13th, 2015 the Russian Federation Supreme Court Plenary Assembly, in its Resolution No. 45, gave explanations concerning the application of new bankruptcy law’s provisions. Over the one-and-a-half years since the law has been enacted, judicial practice in applying the bankruptcy law’s provisions for individuals has already taken shape, and continues to take shape.
EZH-Yurist
22
May
2017

The allocation of risks among guarantors

Extending credit to various organizations is often accompanied by signing secured transactions involving surety and collateral that are geared toward protecting the bank’s proprietary interests in case there is non-performance of obligations.
National Business
7
July
2017

On the reasons for licensing activity involving the supply of energy

The Russian Federation government introduced a bill to the State Duma that proposes introducing licensing requirements for those supplying energy.
Energy Market
4
July
2017

Such different kinds of interchangeability

Interchangeability regarding medicinal products contains many facets. Today, we will look at one concerning procurement not for inpatient treatment, but for providing people with preferential outpatient treatment (outside the hospital).
Сollective of authors, VEGAS LEX
Medicinskiy vestnik (Medical bulletin)
21
June
2017

A new way to remedy errors, or a new mechanism to collect taxes?

On March 24th, 2017, the Russian Federation Constitutional Court adopted Resolution No. 9-P, which ratified the possibility of collecting tax debt as unjust enrichment.
EZH-Yurist
19
June
2017

The fight with cartels reaches a new level

Medicinal products and medical equipment, according to data from the Federal Antimonopoly Service, occupy one of the leading positions in the list of commodities markets that are most affected by cartel collusion. Andrey Tenishev, Director of the Anti-Cartel Department at the Federal Antimonopoly Service, points out that the level of cartelization in public procurement for medicinal products might be around 50%. Recently, antimonopoly authorities presented a multivariable system to identify cartels during electronic bids. By using this program, it is possible to remotely identify and prove cartel collusion during electronic bids in any region or across any industry. A certain amount of time needs to pass before the effectiveness of this solution can be evaluated. However, even now it is evident that fighting cartels requires new, improved approaches.
Pharmaceutical Bulletin
14
June
2017

The problem of debt accumulation for management companies – reasons and solutions

With the intensification of crisis-related manifestations in the economy, the problem of debts in the electricity market has been exacerbated.For example, according to the Russian Energy Ministry, arrears for electricity consumers on the retail market increased by 21% in 2016 (up to 143.8 billion rubles), for heat supply by about 15% (up to 138 billion rubles), and for gas by 23% (up to 161 billion rubles). According to the current data from the NP Market Council Association, debts for all categories of consumers (including the general public) are growing compared to 2016. The reasons for this growth in debt for many groups of consumers are trivial, and represent the results of crisis-related occurrences. However, reasons exist for the accumulation of debts that are caused by imperfect regulatory controls. In particular, the issue will be about the legal regulation of how the cost for utility services that have been delivered to management companies is calculated, as well as for services delivered by management companies to the general public.
Energy Market
8
June
2017

Taxes and customs

We will comment on the position taken by the Russian Federation Supreme Court regarding the practice of applying tax and customs legislation. What is the significance of the decisions included in the Judicial Review of Russian Federation Supreme Court Legal Practice No. 2 (2017), approved by the Russian Federation Supreme Court on April 26th, 2017?
EZH-Yurist
8
June
2017

Alexander Sitnikov forgives his employees everything except for being toxic

Creating a team that its colleagues around the world will recognize, working with only the best, and not being afraid to give them complete freedom are the secret ingredients in the "soup" served up by Alexander Sitnikov, the managing partner at Vegas Lex. But the road to his team is closed for toxic people.
Alexander Sitnikov, Managing partner
Сorporate lawyer
30
May
2017

Overview of legislative changes from March – May 2017

In the new review, we would like to draw your attention to some important legislative changes that occurred in the spring of this year in the field of construction, antimonopoly regulation, labor law, and tax law. The Russian Ministry of Construction issued decrees that ratified the methods to be used to determine cost estimates for construction materials. Substantial changes have been introduced into Article 14.32 in the Russian Federation Administrative Offenses Code that establish the liability for signing anti-competitive agreements and implementing impermissible concerted actions. On March 28th, 2017 the Russian Federation State Duma introduced a bill for a federal law that would significantly restrict employers from demanding work days with irregular work hours. Another bill is going through public debate that obliges legal entities to gain knowledge of any beneficial owners that might exist, to take steps to identify them, and also to present information about them to the Russian Federal Service for Financial Monitoring and the Federal Tax Service upon request. to help combat both the legalization (laundering) of funds that have been acquired by illegal means and the financing of terrorism.
Alexander Sitnikov, Managing partner
Business of Russia
22
May
2017

Regulatory agencies issue warnings to businesses

Starting January 1st, 2017 changes came into effect concerning Federal Law No. 294-FZ dated December 26th, 2008 (version from February 22nd, 2017) "On protecting the rights of legal entities and individual entrepreneurs when the federal or municipal governments are exercising regulatory powers (oversight),” that provide for a new method for regulatory and oversight agencies to prevent organizations and business owners from violating mandatory legal requirements – specifically, by issuing warnings to entities that are under their jurisdiction.
Dmitriy Motorin, Senior Associate
EZH-Yurist
18
May
2017

Down a thorny path towards interchangeability

According to the consolidated approach that has formed during the process of supervising public procurement practices, interchangeable drugs are medicinal products with identical international non-proprietary names with interchangeable dosage forms and dosage amounts. However, the stance taken by regulatory enforcement practices is taking on a pattern that includes the possibility of recognizing medicinal products with different international non-proprietary names as interchangeable.
Medicinskiy vestnik (Medical bulletin)
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