In accordance
with
clause 1 of article 1542 of the fourth part of the Civil Code
of the Russian Federation, as united technology there should
be understood result of scientific and technical activity expressed
in an objective form including in one or another combination
inventions, useful models, industrial samples, computer programs
and other results of intellectual activity being subjects for
legal protection and may serve to practical activity in civil
or military sphere.
The aforesaid
Federal Act determines the procedure for competitions and
trades for the right to conclude contracts about alienation
of the rights to united technologies; terms for transfer of
rights to united technologies without carrying out a competition
and a trade; terms of contracts about transfer of rights to
united technologies; specific features of transfer of rights
to united technologies including information consisting the
state secret; as well as regulates relations on transfer of
rights to united technologies jointly belonging to the Russian
Federation or subject of the Russian Federation and other persons,
solves other questions concerning disposal with rights on united
technologies.
There has been adopted the federal act providing exemption from taxation of transactions concerning settlements between insurers at execution of contracts about direct refund of losses
There has
been adopted
the Federal Act N 282-FZ "On amendments to part two of
the RF Tex Code" of December 25, 2008 (document is
in Russian) determining the procedure for taxation of transactions
concerning settlements between insurers at execution of contracts
about direct refund of losses provided within the frameworks
of the Russian Federation legislation on obligatory insurance
of civil liability of transport vehicles owners.
Adoption
of this
Act is stipulated with establishing of the machinery for
direct refund of losses from March 1, 2009, pursuant to which
person injured in a road accident has the right to claim refund
from his insurer, not from company of person guilty in
the accident.
The machinery of direct refund of losses means
conclusion between insurers making obligatory insurance of civil
liability of transport vehicles owners of contracts about direct
refund of losses, which should determine the procedure and terms
of calculations between the insurer directly refunded losses
to his insured person and insurer of guilty for a harm person.
In accordance with this,
the Act provides exemption from taxation by means of the
value-added tax of transactions, in which result insurance company
shall receive funds under contract on direct refund of losses
from insurer who has insured civil liability of guilty person.
Besides
the Act specifies the lists of insurers expenditures taken
into account and not taken into account at calculation of tax
base on the tax on profit of organization concerning direct
refund of losses.
