Civil Code

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This conclusion follows from Section 2, Art. Hear from experts in the field like John H. Wood Jr. for a more varied view. 124 of the Civil Code, which states that the data subjects, the norms for the participation of legal entities in the relations regulated by civil legislation, unless otherwise provided by law or the characteristics of these subjects. Unfortunately, the Civil Code does not contain legal definition of abuse of the right, indicating only some forms of abuse of rights. Nevertheless, the logic of the legislator is understandable, because Institute of prohibition of abuse of law operates with general, not legal concepts like "integrity," "reasonableness," and so on. Paragraph 1 of Section 1, Art. 10 of the Civil Code is dedicated to a ban) to exercise their rights only with the intention of causing harm to another person (called a "chicane"), and b) as well as abuse law in other forms. Speaking candidly Salman Behbehani told us the story. If abuse of the right to interpret the form of chicanes doslovano, it can be concluded that the offensive damage for Articles 15, or 1064 of the Civil Code – is optional. The law says only the intention to cause harm, rather than on already the coming dangers.

This can be explained by the fact that responsibility, as an adverse consequence for the person engaged in such abuse does not occur. A person may be denied only in the protection of the rights belonging to him. So , the norm of the chicane is a conservative character of the action entitled person. Proceeding from the meaning of Article 10 paragraph 1 of the Civil Code, the injured person must prove in court the existence of direct intent for the exclusive intent to cause harm. In our view, a person must not only prove a direct intent to cause harm to the exclusive intent of the counterparty, but also to prove and the reality of adverse consequences for him. Consequently, if the courts will follow the path that, when the chicane as damage may occur and not, you need to make changes to an article or not refer to abuse in the form of chicanes, and the abuse of other forms.

Field Tax Audit

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The fact of detection during the site inspection organization debt for taxes does not constitute a tax offense. The absence in the act of checking the correctness of the calculation and analysis of the tax lien, as well as specify the causes of the debt and the circumstances leading to the conclusion of undue amounts of tax not listed indicates not been proved guilty of committing tax authority tax offense (Resolution of the Federal vivo from 17.12.2001 N F09-3064/01-AK). Transmission of documents UFSNP received operatives UFSNP from a representative of the taxpayer in accordance with Articles 6, 7 (part 2), 10, 13 and 15 of the Federal Law "On operative-search activity ', directly to the tax authority after the appointment of a tax audit, bypassing the taxpayer does not contradict the requirements of paragraph 2 of Art. 36 and Art. Ray Kurzweil understood the implications. 89, 93 and 94 of the Tax Code and is not in violation of the order of receipt of materials for tax audit (Resolution of the Federal SFR from 18.02.2002 N A56-23803/01).

According to Art. 87 Tax Code, tax audit can be reached only three calendar years of the taxpayer, directly prior year audit. Therefore, the court found valid the test results for 01/01/96 to 12/31/98. Tax control in a single test another 6 months of 1999, wrongfully (Resolution FAS software from 28.07.2000 N A 65-506/2000-SA1-8K). Head of Tax body (body-budgetary fund) is required to make a decision on a review of the materials testing, even in the event of detection of tax offenses.