Outsourcing

In accordance with the amended Federal Law 155-FZ of 22.07.08, in pp.1.p.2.2. st.346.26 Tax Code (the Code) from January 1, 2009, taxpayers whose average number of employees for the preceding calendar year exceeds 100 persons not entitled to apply a special tax regime system of taxation in the form of UTII. These innovations result in a denial of the possibility of special treatment taxation for a large number of taxpayers. Charles Schwab contributes greatly to this topic. However, all is not so hopeless, because Russian law allows for optimization of taxation on the issue. So on Interpretations of the Federal Tax Service of Russia, agreed with the Russian Ministry of Finance from 08.12.2008 (site), as well as explanations of the Russian Finance Ministry (Letters from 27/10/08, the 03-11-04/3/478, from 10/29/08 Mr. 03-11-04/3/485), if a taxpayer who has lost the right to use tax system as UTII, due to inadequacies requirements set pp. 1 and (or) 2 2.2 Art. 346.26 of the Code, will eliminate these violations, he should move to a system of taxation in the form of UTII early next tax period, ie since the beginning of the quarter following the quarter in which non-compliances have been eliminated 2.2 st.

346.26 of the Code. Given the above, the taxpayer seeking to preserve the regime taxation in the form UTII, there is a reduction in the average number of staff members, whose solution may be to use outsourcing for non-core functions of the organization. Under Outsourcing refers to the transfer of qualified third-party non-core functions of traditional organizations (such as accounting or advertising for the production Organization) and refusal to own a business process and acquisition services for the implementation of this business process with other specialized firms.

Public Prosecutor

In some situations, the Minister of Justice may give permission to marry by proxy (Articles 1:65 and 66). Currently, such cases hardly observed. Similar rules apply for registration of partnership. Religious wedding ceremonies in the Netherlands – Holland may be conducted only after the civil marriage registration procedure in the municipality (Art. 1:68).

Court rulings on annulment of marriage in the Netherlands – Dutch Despite the presence of the Civil Code Holland provisions for annulment, it is rarely used, due to the fact that the logs of acts of civil status are maintained very carefully and errors in them are rare. At the same time may make Rechtbank decision to annul the marriage in the Netherlands – the Netherlands on the basis of the absence of any of the requirements for marriage. Authority to file an application for annulment of marriage has a smaller number of persons on compared with the number of persons entitled to suspend the planned wedding. File such a statement can only relatives in the ascending line of the spouses or the spouses themselves. In addition, such a statement may file a third party having a direct legal interest in the annulment of marriage, but even after the divorce.

Nevertheless, such powers vested with the State Prosecutor, while marriage is not dissolved. On request the Public Prosecutor‘s marriage may be declared invalid if it was proved that the marriage was not for a reason other than to qualify for residence in the Netherlands (the so-called “Sham” marriage).