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News of the Federal Legislation

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News of the Federal Legislation за 02.03.2007


02.03.2007


NEWS OF THE FEDERAL LEGISLATION


Responsibility for infringement of the rights on land of citizens and legal entities is assigned to bodies of local self-government

      The Federal Act N 21-FZ of February 28, 2007 (document is in Russian) makes amendments to clause 2 of article 61 of the Land Code of the Russian Federation (document is in Russian), and in accordance with them, bodies of local self-government are responsible for infringement of the rights on land of citizens and legal entities as a result of issue of act of body of local self-government not corresponding to the law and infringing the rights on land and interests of citizen or legal entity protected by the law. Losses caused by such activities are subjects for reimbursement in accordance with the rules of civil legislation.

The Ministry of Finance of Russia gives explanations on the order for submission of tax reporting in accordance with reorganization of legal entity

     In the Letter N 03-02-07/1-67 of February 13, 2007 (document is in Russian), the Department of tax and customs-tariff policy of the Ministry of Finance of the Russian Federation explains that in accordance with clause 3 of article 50 of the Tax Code of the Russian Federation (document is in Russian), the successor of the reorganized legal entity shall submit tax declarations to tax body and pay the tax not later than terms of submission of tax declarations and payment of taxes established by part two of the Tax Code (document is in Russian) for reporting (tax) period where was reorganization.


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