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					Gaining>Insights
Newsletter>Russia
Tax>and>Legal>Issues
January>/>February>2013 · www.roedl.com/ru




 Table>of>Content:                                      >> Novelties>in>workplace>>
                                                           assessment>procedure
 >> Novelties>in>workplace>assessment>procedure

 >> Income>tax>returns>of>individuals>for>2012          Irina>Reimer,>Rödl>&>Partner>(Moscow)

 >> The>latest>amendments>in>administrative>practices   Order>no.>342-n>of>the>Russian>Ministry>of>Healthcare>and>
                                                        Social>Development>of>26>April>2011>establishes>the>work-
 >> Certain>court>precedents>during>2012                place> assessment> procedure.> The> assessment> should> be>
                                                        conducted> for> the> purpose> of> evaluating> working> environ-
 >> Operation>of>buildings>and>structures:>>            ment>at>workplaces>and>identifying>eventual>occupational>
    novelties>in>the>Russian>law                        and>safety>hazards.>All>workplaces>created>by>the>company>
                                                        should>be>assessed.
 >> The>Supreme>State>Arbitration>Court>>
    of>the>Russian>Federation>extends>>                 The>assessment>is>conducted>jointly>by>the>employer>and>
    the>boundaries>for>participation>of>individuals>>   the> assessment> company> engaged> by> the> employer> un-
    in>arbitration>disputes                             der> a> civil> law> agreement> to> conduct> workplace> assess-
                                                        ment.> This> assessment> company> should> be> independent>
 >> Notarized>translations                              from>the>employer>and>hold>the>relevant>accreditation>by>
                                                        the>Ministry>of>Healthcare>and>Social>Development>of>the>
 >> Survival>Training>for>top>managers>in>Russia>>      Russian>Federation.>
    at>Rödl>&>Partner>Moscow
                                                        The> assessment> frequency> should> be> determined> by> the>
                                                        employer> acting> on> the> assumption> that> each> workplace>
                                                        must>be>assessed>at>least>once>in>five>years.>The>interval>
                                                        is> deemed> to> start> upon> completion> of> the> previous> as-
                                                        sessment.>The>assessment>of>a>new>workplace>should>start>
                                                        within>60>working>days>of>its>commissioning.

                                                        The> employer> creates> the> assessment> committee> to> or-
                                                        ganise> and> conduct> the> assessment> and> determines> the>
                                                        assessment> schedule.> This> committee> must> include> repre-
                                                        sentatives>of>the>employer,>a>labour>protection>officer,>rep-
                                                        resentatives>of>the>elected>representative>body>of>the>pri-
                                                        mary>trade>union>or>of>any>other>representative>employee>
                                                        body> as> well> as> representatives> of> the> assessment> com-
                                                        pany.> The> composition> of> the> assessment> committee> and>
                                                        the>assessment>work>schedule>shall>be>approved>by>order>
                                                        of>the>employer.

                                                        Since>1>January>2012>the>obligation>has>been>introduced>
                                                        for> employers> to> notify> the> Social> Security> Fund> of> the>
    Newsletter>Russia

    Russian> Federation> of> the> workplace> assessment> findings>       >> Income>tax>returns>>
    regarding> the> working> environment> at> workplaces> and> of>
                                                                            of>individuals>for>2012
    the>performed>obligatory>preliminary>and>periodical>health>
    screening>of>employees.>These>requirements>are>imposed>
    by>Federal>Law>“On>Introduction>of>Amendments>to>Articles>           Leonid>Dimant,>Rödl>&>Partner>(Moscow)
    17>and>22>of>the>Federal>Law>on>mandatory>insurance>for>
    industrial>accidents>and>occupational>illnesses”>no.>300-FZ>         Incomes>obtained>by>individuals>in>the>Russian>Federation>
    of>6>November>2011.                                                  are>subject>to>personal>income>tax>(withholding>tax).

    This> information> is> required> for> the> Social> Security> Fund>   There>are>four>different>personal>income>tax>rates>in>Russia:
    of>the>Russian>Federation>to>estimate>discounts,>mark-ups>
    and>insurance>rate.                                                  >> 13>%>applicable>to>so-called>tax>residents;

    Form>4-FSS>has>been>amended>accordingly,>but>the>men-                >> 30>%>applicable>to>so-called>tax>non-residents;
    tioned>amendments>are>not>as>yet>effective.>The>represent-
    atives>of>the>Social>Security>Fund>of>the>Russian>Federation>        >> 9>%>applicable>to>dividends;
    estimate> that> the> submission> of> notices> on> assessment>
    findings>regarding>working>environment>at>workplaces>and>            >> 35>%>applicable>to>diverse>types>of>income>from>funds>
    on>performed>obligatory>preliminary>and>periodical>health>              deposited> with> banks,> to> any> winnings> and> prizes> in>
    screening> of> the> employees> will> be> approved> during> the>         raffles>and>competitions,>and>to>benefits>deriving>from>
    first>half>of>2013.>The>Social>Security>Fund>of>the>Russian>            beneficial>treatment>(e.g.>from>a>loan>granted>to>a>tax-
    Federation> will> directly> request> the> information> from> com-       payer>at>a>beneficial>interest>rate).
    panies>as>soon>as>it>has>all>required>guidelines.
                                                                         Taxpayers> include> individuals> and> self-employed> entrepre-
    Contact for further information                                      neurs>operating>their>business>without>a>legal>entity>status.>
                                                                         Furthermore> taxpayers> are> subdivided> into> residents> and>
                                                                         non-residents.

                                                                         A> resident> taxpayer> is> an> individual> who> has> worked> in>
                                                                         Russia> at> least> 183> days> during> the> last> 12> months.> This>
                                                                         taxpayer>status>entails>certain>tax>obligations>in>Russia>for>
                                                                         Russian>nationals>as>well>as>for>foreigners.
    Irina>Reimer
    Attorney-at-law                                                      For> a> resident> taxpayer,> income> subject> to> tax> comprises>
    Phone:>+7>(495)>933>51>20                                            the>incomes>obtained>in>Russia>as>well>as>outsider>Russia.>
    E-mail:>irina.reimer@roedl.pro                                       In> other> words,> if> a> tax> resident> has> other> sources> of> in-
                                                                         come>in>addition>to>the>payroll>income>reported>by>the>tax>
                                                                         resident’s>employer>as>a>tax>agent,>an>obligation>emerges>
                                                                         with> the> tax> agent> to> report> them> directly> (using> the> ap-
                                                                         proved> Personal> Income> Tax> Return> Form> also> known> as>
                                                                         Form> 3-NDFL).> Incomes> of> individuals> staying> in> Russia>
                                                                         solely> with> the> purpose> to> obtain> advanced> professional>
                                                                         training>or>to>undergo>medical>examination>are>exempted>
                                                                         from>taxation.

                                                                         For>a>non-resident>taxpayer>(i.e.>for>an>individual>who>has>
                                                                         worked> in> Russia> less> than> 183> days> during> the> last> 12>
                                                                         months),>income>subject>to>tax>is>only>the>income>sourced>
                                                                         in>Russia.

                                                                         The>deadline>for>filing>of>an>income>tax>return>for>2012>with>
                                                                         the>tax>office>is>30>April>2013.>Filing>of>a>personal>income>
                                                                         tax>return>is>an>obligation>for>all>parties>who>have>received>
                                                                         untaxed>taxable>income>during>2012.>Personal>income>tax>
                                                                         for>2012>should>be>paid>in>full>before>15>July>2013.




2
Newsletter>Russia                                                                                                January>/>February>2013




It> is> not> necessary> to> file> a> personal> income> tax> return> if>   >>The>latest>amendments>>
an>individual>received>income>only>from>sources>in>Russia>
                                                                            in>administrative>practices
and>if>the>personal>income>tax>was>withheld>in>full>by>the>
employer.>Russian>employers>are>under>an>obligation>to>ac-
crue>and>withhold>personal>income>tax>on>incomes>of>their>                Olga>Lux,>Rödl>&>Partner>(Moscow)
employees> and> to> and> to> transfer> it> to> the> state> budget.>
Individuals> obtaining> income> from> sources> outside> Russia>           Tax>law>depends>to>a>major>extent>on>administrative>and>
and>self-employed>entrepreneurs>operating>their>business>                 court> practices> –> and> the> Russian> tax> law> is> not> an> ex-
without> a> legal> entity> status> are> directly> responsible> for>       ception>in>this>respect.>Although>administrative>and>court>
submission>of>their>personal>income>tax>returns>and>for>ac-               practices> do> not> affect> law-making> activities> directly,> well-
crual>and>payment>of>personal>income>tax.                                 established>practices>are>actually>an>important>foundation>
                                                                          for>tax>planning>in>Russia.
A> foreigner> may> be> exempted> in> part> or> in> full> from> per-
sonal> income> tax> in> his> home> country,> if> such> an> exemp-         On>the>eve>of>a>new>year,>we>would>like>to>summarize>on>
tion>is>granted>under>a>double>taxation>agreement>or>under>               the>2012>developments>in>administrative>practices>and>to>
any> other> international> agreement> to> which> the> Russian>            present>the>most>important>Russian>administrative>practice>
Federation>is>a>party.                                                    development>trends>in>a>nutshell.

Rödl>&>Partner>offers>a>range>of>services>in>connection>with>             1.> Gains from exchange rate differences on divi-
personal>income>tax:>we>will>support>you>with>filling>of>your>                dends paid in a foreign currency should be in-
income>tax>return>and>its>submission>to>the>tax>office>and>                   cluded in other incomes>(Russian>Ministry>of>Finance>
also>throughout>the>subsequent>procedure>up>to>obtaining>                     Letter>no.>03-03-06/1/219>of>3>May>2012).
of>the>relevant>notice>or>tax>certificate>confirming>correct>
and>full>payment>of>tax>liabilities>in>the>Russian>Federation.            Let>us>assume>that>during>2011>a>Russian>limited>liability>
                                                                          company>accrued>and>paid>dividends>in>foreign>currency>to>
Contact for further information                                           its> foreign> shareholder.> The> exchange> rate> of> the> foreign>
                                                                          currency>concerned>to>RUB>was>lower>as>of>the>actual>pay-
                                                                          ment> date> than> that> as> of> the> accrual> date,> thus> giving>
                                                                          rise>to>gains>from>exchange>rate>differences.>Should>these>
                                                                          gains>of>the>Russian>limited>liability>company>in>respect>to>
                                                                          payment> of> dividends> in> foreign> currency> be> included> in>
                                                                          other>incomes>for>the>purposes>of>corporate>income>tax?

Leonid>Dimant                                                             The> Russian> Ministry> of> Finance> has> explained> in> its> let-
Graduate>Economist                                                        ter>that>gains>from>exchange>rate>differences>on>dividends>
Phone:>+7>(495)>933>51>20                                                 paid>in>a>foreign>currency>should>be>included>in>incomes>of>
E-mail:>leonid.dimant@roedl.pro                                           the>company>for>the>purposes>of>corporate>income>tax>ac-
                                                                          cording>to>Article>250.11>of>the>Russian>Tax>Code.

                                                                          2.> Costs of accommodation for expat employees
                                                                              may be included in labour costs to the extent
                                                                              which is not above 20 % of the payroll> (Russian>
                                                                              Ministry>of>Finance>Letter>no.>03-03-06/1/216>of>2>May>
                                                                              2012).

                                                                          The> Russian> Federal> legislation> imposes> an> obligation> on>
                                                                          Russian> companies> hiring> expat> employees> to> ensure> ac-
                                                                          commodation> for> such> employees> during> their> stay> in>
                                                                          Russia.> However> companies> are> often> facing> difficulties>
                                                                          with> tax> accounting> for> costs> to> rent> accommodation> for>
                                                                          expat>employees.

                                                                          The>Russian>Ministry>of>Finance>has>explained>that>the>com-
                                                                          pany’s>costs>to>rent>accommodation>for>an>expat>employee>
                                                                          should>be>treated>as>in-kind>income>of>the>employee>con-
                                                                          cerned.> Three> conditions> must> be> satisfied> to> make> such>
                                                                          expenses> acceptable> for> recognition> in> accounting.> Firstly,>


                                                                                                                                                 3
    Newsletter>Russia

    the> expat’s> employment> contract> should> include> a> provi-          5.> Mandatory tax registration for fixed working
    sion> to> the> effect> that> the> employer> pays> for> his> accom-          places (Russian> Ministry> of> Finance> Letter> no.> 03-02-
    modations.> Secondly,> such> an> accommodation> allowance>                  07/1-181>of>19>July>2012).
    may>be>included>in>the>employer’s>expenses>for>corporate>
    income>tax>purposes>solely>to>the>extent>of>no>more>than>               The>Russian>Ministry>of>Finance>has>provided>explanations>
    20> %> of> the> employee’s> monthly> payroll.> Thirdly,> these>         regarding>the>emergence>of>a>permanent>establishment>of>
    expenses>should>be>economically>feasible>and>adequately>                an>organization>in>the>event>fixed>working>places>are>cre-
    documented.                                                             ated>on>the>customer’s>grounds>to>be>used>by>the>organi-
                                                                            zation’s>employees>travelling>on>business.
    3.> Taxpayers and subordinated tax offices were
        provided explanations regarding proper pro-                         The>Russian>Ministry>of>Finance>is>of>the>opinion>that>any>
        cedures for application of Article 89.4.3 of the                    work>involving>creation>of>a>fixed>working>place>gives>rise>
        Russian Tax Code> (Russian> Federal> Tax> Authority>                to> the> emergence> of> a> permanent> establishment> and> to>
        Letter>no.>AS-4-2/8792>of>29>May>2012).                             an>obligation>to>register>with>the>tax>office>in>the>territory>
                                                                            where>this>workplace>is>located,>notwithstanding>the>actual>
    As> a> general> rule,> a> field> tax> inspection> can> cover> up> to>   work>format>(shift>work>arrangement>or>a>business>trip)>or>
    3> years> prior> to> the> year> in> which> the> decision> is> made>     the>actual>number>of>hours>worked>in>this>working>place.
    to> conduct> this> inspection.> However> Article> 89.4.3> of> the>
    Russian>Tax>Code>provides>for>an>exception:>if>the>taxpayer>            6.> Taxation of income from sale of a passenger
    submits>an>adjusted>tax>return,>the>field>tax>inspection>will>              car owned by a German company’s representa-
    cover> the> period> covered> by> this> tax> return.> The> Russian>          tive that has no business operations in Russia>
    Federal>Tax>Authority>has>explained>that>a>field>tax>inspec-                (Russian>Ministry>of>Finance>Letter>no.>03-07-08/175>of>
    tion>can>cover>a>period>longer>than>3>years>only>where>this>                10>July>2012).
    period> has> not> been> covered> with> any> prior> field> inspec-
    tions.> It> does> not> matter> for> the> purposes> of> the> above>      The>Russian>Ministry>of>Finance>has>analyzed>a>scenario>un-
    when>exactly>the>adjusted>tax>return>was>or>is>submitted>–>             der>which>the>representative>office>of>a>German>company>
    before,>during>or>after>the>field>tax>inspection.                       without>any>business>operations>in>Russia>sells>a>Russian>
                                                                            national>a>passenger>car,>which>was>acquired>earlier>from>a>
    4.> Expenses incurred outside Russia by a foreign                       Russian>leasing>company>to>be>used>by>this>representative>
        organization to support operations of the organi-                   office.>According>to>Article>164.3>of>the>Russian>Tax>Code,>
        zation’s permanent establishment in Russia may                      sale> of> a> car> to> a> Russian> national> by> the> representative>
        be deducted by this permanent establishment                         office>of>a>German>company>is>taxable>with>VAT>of>18>%>
        for the purposes of corporate income tax>(Russian>                  in> Russia.> The> representative> office> is> entitled> to> deduct>
        Federal> Tax> Authority> Letter> no.> ED-4-3/11376@> of>            the> input> VAT> paid> by> it> on> the> acquisition> of> this> car.> If>
        11>July> 2012> regarding> Russian> Ministry> of> Finance>           the>representative>office>of>this>German>company>has>no>
        Letter>no.>03-08-13>of>26>June>2012).                               business> operations> in> Russia,> then> income> from> sale> of>
                                                                            chattel>is>subject>to>corporate>income>tax>only>in>Germany>
    If>a>foreign>company>resident>outside>Russia>incurs>expens-             and>is>exempted>from>income>tax>in>Russia>under>the>DTA>
    es> to> support> its> permanent> establishment> in> Russia,> this>      Convention>between>Russia>and>Germany.
    permanent> establishment> may> deduct> these> expenses> for>
    the>purposes>of>corporate>income>tax.>However,>as>the>au-               7.> VAT on advisory, advertising, information or
    thorities>point>out>still>another>time,>expenses>transferred>               computer data base upgrade services procured
    by>the>head>office>to>a>permanent>establishment>are>treat-                  by a representative office for its foreign head
    ed>as>incurred>during>the>period>in>which>they>were>trans-                  office> (Russian> Ministry> of> Finance> Letter> no.> 03-07-
    ferred.>It>would>be>reasonable>furthermore>for>the>purposes>                08/325>of>20>November>2012).
    of> computing> the> corporate> income> tax> basis> to> take> into>
    account>Ruling>1896/12>pronounced>by>the>Supreme>State>                 The> Russian> Ministry> of> Finance> has> analyzed> a> scenario>
    Arbitration>Court>of>the>Russian>Federation>on>27>April>2012>           under>which>VAT>should>be>accrued>and>paid>on>engineer-
    regarding>recognition>of>expenses>transferred>by>a>foreign>             ing,> advisory,> advertisement,> information> and> computer>
    organization>to>its>permanent>establishment>in>Russia.>The>             database> upgrade> services> acquired> from> a> foreign> com-
    court> ruled> in> the> case> concerned> that> a> foreign> organiza-     pany> by> a> representative> office> with> activities> of> auxiliary>
    tion> with> Russian> operations> in> the> form> of> a> permanent>       and>preparatory>nature>in>Russia>to>the>benefit>of>the>head>
    establishment> may> treat> tax-deductable> expenses> as> ex-            office.
    penses> transferred> to> its> permanent> establishment> as> ac-
    crued> (i.e.> in> the> period> when> they> were> incurred)> solely>     The>Russian>Ministry>of>Finance>believes>that>where>a>for-
    where>the>transfer>notice>includes>sufficient>information>to>           eign>company,>which>is>not>registered>with>the>Russian>tax>
    determine>the>relevant>(tax)>accounting>period.>                        authorities,>provides>engineering,>advisory,>advertisement,>


4
Newsletter>Russia                                                                                                 January>/>February>2013




information> and> computer> database> upgrade> services> to>               >> Certain>court>precedents>during>2012
the> head> office> of> another> foreign> company> through> the>
latter’s>representative>office,>such>servicers>are>subject>to>             Patrick>Pohlit,>Rödl>&>Partner>(Moscow)
VAT> in> Russia.> Therefore> the> foreign> company’s> Russian>
representative> office> with> auxiliary> and> preparatory> activi-         The Auchan case
ties>in>Russia,>which>acquires>such>services>to>the>benefit>
of> its> head> office,> is> treated> as> a> tax> agent> in> respect> of>   This>year>the>Constitutional>Court>of>the>Russian>Federation>
such>transactions>and>is>liable>to>pay>VAT>to>the>Russian>                 examined> the> case> of> OOO> Auchan.> The> subject> examined>
state>budget>system,>notwithstanding>whether>its>activities>               were>the>provisions>of>the>Russian>Tax>Code>on>proper>proce-
give>or>do>not>give>rise>to>the>emergence>of>the>company’s>                dures>for>evidencing>of>losses>from>misappropriation>of>goods.>
permanent>establishment>in>Russia.
                                                                           The>Russian>subsidiary>of>the>French>retailer>Auchan>Group>
8.> Opinion of the Russian Ministry of Finance regard-                     deducted> RUB> 350> million> as> losses> from> misappropria-
    ing payment of tax by proxy> (Russian> Ministry> of>                   tion> of> goods> to> reduce> its> tax> basis> and> was> not> able>
    Finance>Letter>no.>03-02-08/100>of>23>November>2012).                  to> evidence> them> at> all> three> court> levels.> According> to>
                                                                           the> disputed> provisions> of> the> Russian> Tax> Code,> a> com-
The>Russian>Ministry>of>Finance>has>considered>a>scenario>                 petent> state> authority> must> issue> an> official> confirmation>
under>which>tax>is>paid>by>proxy>on>the>taxpayer’s>request>                documenting> losses> from> misappropriation> or> shortfall> of>
rather>than>by>the>taxpayer>personally>and>thus>a>possibil-                goods>in>a>situation>where>no>guilty>party>has>been>iden-
ity>to>introduce>the>respective>amendments>to>the>Russian>                 tified> (Article> 265.2.5> of> the> Russian> Tax> Code).> Actually>
law>on>taxes>and>charges>regarding>payment>of>tax>by>a>                    the> only> document> evidencing> the> reported> losses> was> a>
third>party>on>behalf>of>the>taxpayer.                                     copy>of>the>Decision>of>the>investigator>to>suspend>the>pre-
                                                                           liminary>investigation>(inquiry)>because>no>guilty>party>has>
According> to> the> Russian> Ministry> of> Finance,> the>                  been>identified>(no.>03-03-06/1/365>of>20>June>2011>and>
Constitutional>Court>of>the>Russian>Federation>pointed>out>                no.>03-03-06/4/81>of>27>August>2010;>no.>03-03-06/1/448>
in>its>Determination>41-О>of>22>January>2004>that,>accord-                 of>3>August>2011).>From>the>viewpoint>of>legal>practicality,>
ing> to> the> legal> merits> of> the> attorney/proxy> relationship,>       the>relevant>valid>document>is>hard>to>obtain>->and>not>only>
tax> payment> documents> should> be> issued> and> signed> by>              due>to>complications>during>the>investigation.>Many>retail-
the> taxpayer> himself> whereas> payment> of> the> respective>             ers>face>similar>problems.>According>to>the>statistics,>goods>
tax> amounts> should> be> made> from> the> taxpayer’s> freely>             up>to>1>%>of>the>retailer’s>turnover>are>pilfered>from>retail>
disposable>funds,>i.e.>from>funds>belonging>to>the>taxpayer.>              outlets>annually.
Payment>documents>should>be>signed>by>the>taxpayer.
                                                                           The>Constitutional>Court>of>the>Russian>Federation>refused>
The> financial> authority> has> therefore> emphasized> that> no>           (by> Decision> no.> 1543-O> of> 24> September> 2012)> to> ac-
amendments>would>be>required>to>the>Russian>law>on>tax-                    cept> the> complaint> for> consideration> in> the> Auchan> case.>
es>and>charges>regarding>payment>of>tax>by>a>third>party>                  However,> the> refusal> expressed> a> position> favourable> for>
on>behalf>of>the>taxpayer.                                                 the>retailers.>In>particular,>it>said>that>the>disputed>article>
                                                                           265.2.5>of>the>Russian>Tax>Code>didn’t>specify>which>par-
Contact for further information                                            ticular>documents>should>be>acceptable>as>good>evidence>
                                                                           of>a>failure>to>identify>the>party>guilty>of>misappropriation>
                                                                           and>therefore>narrow>interpretation>of>the>law>by>the>finan-
                                                                           cial>authorities>violated>taxpayer>rights.>

                                                                           The>above>decision>of>the>Constitutional>Court>resulted>into>
                                                                           a> legislative> initiative> to> amend> the> tax> legislation.> Thus,>
                                                                           the> Russian> Ministry> of> Industry> and> Trade> developed> a>
Alexander>Yudovich                                                         draft> amendment> of> the> discussed> norm> allowing> to> evi-
Lawyer,>Tax>advisor                                                        dence>losses>from>misappropriation>of>goods>with>a>stock-
Phone:>+7>(495)>933>51>20                                                  taking>report>confirmed>by>an>independent>auditor.
E-mail:>alexander.yudovich@roedl.pro
                                                                           The Malina case

                                                                           For>the>first>time>ever,>an>amicable>agreement>was>conclud-
                                                                           ed>on>the>level>of>the>Supreme>State>Arbitration>Court>be-
                                                                           tween>the>Federal>Tax>Service>and>a>taxpayer,>OOO>Loyalty>
                                                                           Partners>Vostok,>that>was>the>Malina>bonus>program>man-
                                                                           ager.>Under>this>program>customers>acquiring>goods>(serv-


                                                                                                                                                   5
    Newsletter>Russia

    ices)>from>the>program>participants>(pharmacies,>shops,>gas>           neration> required> to> attract> and> maintain> customers.> Thus,>
    stations,> etc.)> received> bonus> points> which> could> later> be>    Loyalty> Partners> was> not> under> an> obligation> to> withhold>
    exchanged>with>the>program>manager>for>recognition>gifts.>             personal>income>tax.>The>tax>authority>also>undertook>not>
    Bonus> points> were> referred> to> customers> as> “discounts”,>        to>accrue>penalty>interest>on>the>income>tax>accrued>addi-
    however,>these>discounts>were>not>actually>granted>but>reg-            tionally>for>the>period>from>19>June>2010>till>approval>of>the>
    istered>on>the>bonus>card>instead.>Agent>contracts>was>con-            amicable>agreement>by>the>Supreme>State>Arbitration>Court.>
    cluded>between>the>participants>and>the>program>manager.>
    According> to> these> contracts,> the> participants> distributed>      Wintershall Holding GmbH case
    bonus>accumulation>cards>against>the>quarterly>remunera-
    tion>of>USD>1500,>accrued>bonus>points,>provided>a>range>              In> the> case> of> Wintershall> Holding> GmbH,> the> Supreme>
    of>recognition>gifts>and>transferred>to>OOO>Loyalty>Partners>          State> Arbitration> Court> of> the> Russian> Federation> finally>
    Vostok> a> part> of> proceeds> from> sales> on> bonus> accumula-       had>an>opportunity>to>introduce>legal>order>in>the>German-
    tion>cards>(to>the>amount>of>the>‘granted’>discounts).>Funds>          Russian> business> and> legal> practice> with> respect> to> Thin-
    transferred>by>the>program>participants>were>documented>               Cap>Rules.
    as>prepayment>for>recognition>gifts>(to>be>received>by>cus-
    tomers> against> accumulated> bonus> points).> OOO> Loyalty>           The>subject>of>the>proceedings>was>the>application>of>the>
    Partners>believed>such>classification>entitled>it>not>to>recog-        German>company>Wintershall>(the>Lender)>for>the>refund>
    nize>the>received>funds>as>income>upon>their>arrival>based>            of> the> withholding> tax> paid> through> its> subsidiary> (the>
    on>article>251.1.1>of>the>Russian>Tax>Code.>Respectively>no>           Borrower).> The> Borrower> reclassified> a> part> of> the> inter-
    income>tax>was>accrued>on>these>funds.>It>was>an>interest-             est> as> dividends,> guided> by> the> Russian> Thin-Cap> Rules,>
    ing>fact>however>that>the>said>prepayment>from>proceeds>               and>withheld>income>tax>at>source.>After>that>the>Lender>
    received>from>customers>was>referred>to>as>a>“discount”>in>            applied>for>a>refund>of>this>amount,>referring>to>the>preva-
    the>Program>manual.>This>reference>was>based>on>the>fact>              lence>of>the>Double>Taxation>Treaty.>
    that>the>participant>companies>were>actually>granting>a>dis-
    count>on>sales>of>goods>(services).>At>the>same>time,>the>             The>courts>agreed>with>Wintershall>and>so>the>tax>authori-
    Program>manual>said>that,>while>accepting>the>discount,>the>           ties> appealed> against> the> court> rulings> to> the> Supreme>
    customer>irrevocably>agreed>to>the>transfer>of>the>amount>             State>Arbitration>Court.>However,>Ruling>no.>VAS-4583/12>
    equal>to>the>granted>discount>to>the>gift>fund.>Therefore>the>         dd.> 4> May> 2012> of> the> Supreme> State> Arbitration> Court>
    actual>price>of>goods>(services)>remained>unchanged.>                  ended>the>court>proceedings.>The>reason>was>the>fact>that>
                                                                           the>tax>authority>recalled>its>application>for>re-examination>
    Having> examined> the> said> scheme> and> the> service> rela-          of>the>case.>Therefore,>from>the>procedural>point>of>view,>
    tionships>between>the>OOO,>the>participant>companies>and>              it>was>not>possible>to>proceed>with>the>examination>of>the>
    consumers,>the>tax>authorities>concluded>that>these>legal>             case.>It>remains>unclear>why>the>tax>authority>who>had>lost>
    relationships> were> to> be> classified> as> reimbursable> provi-      the>case>and>whose>position>was>backed>by>the>Ministry>of>
    sion> of> marketing> services> by> Loyalty> Partners> Vostok> to>      Finance>and>by>certain>court>precedents>chose>not>to>fin-
    retailers>with>the>intent>to>acquire>and>maintain>customers.>          ish> the> proceedings.> Thus,> the> Supreme> State> Arbitration>
    The> funds> transferred> to> Loyalty> Partners> were> actually> a>     Court>had>no>opportunity>to>issue>a>final>resolution>regard-
    fee>for>provision>of>the>respective>services>and>thus>they>            ing>the>well>known>minutes>to>the>German-Russian>Double>
    were>to>be>taxed>with>income>tax>and>VAT.>The>tax>author-              Taxation> Treaty> and> to> the> possibility> given> by> these> min-
    ity>also>raised>claims>to>Loyalty>Partners>as>a>tax>agent>for>         utes> for> unrestricted> deduction> of> interest> in> case> of> so>
    not> withholding> the> VAT> and> the> personal> income> tax> on>       called>“controlled”>liabilities.
    gifts>given>to>customers.>
                                                                           Contact for further information
    Ultimately,>the>dispute>regarding>the>correct>classification>
    of> contractual> relationships> was> settled> by> an> amicable>
    agreement> approved> by> the> Resolution> of> the> Presidium>
    of> the> Supreme> State> Arbitration> Court> no.> 16370/11> of>
    26>June>2012.>The>parties>agreed>that>marketing>services>
    had> been> rendered> to> the> participant> companies,> includ-
    ing>the>transfer>of>recognition>gifts>to>program>participants.>
    However,>as>Loyalty>Partners>accrued>and>paid>VAT>on>the>              Patrick>Pohlit
    disputed>revenues>from>provision>of>the>above>marketing>               Attorney-at-law,>Tax>advisor
    services,>it>did>not>have>to>pay>VAT>on>recognition>gifts>to>          Phone:>+7>(495)>933>51>20
    program>participants.                                                  E-mail:>patrick.pohlit@roedl.pro

    Furthermore,>the>Federal>Tax>Service>agreed>that>the>trans-
    fer> of> recognition> gifts> was> a> part> of> the> marketing> remu-


6
Newsletter>Russia                                                                                            January>/>February>2013




>> Operation>of>buildings>and>structures:>>                             functions>to>develop>state>policies>and>to>ensure>legal>and>
                                                                        regulatory>framework>in>construction,>architecture>and>ur-
   novelties>in>the>Russian>law
                                                                        ban> planning> or> by> other> duly> empowered> federal> execu-
                                                                        tive>authorities>acting>within>their>powers.
Dr.>Tatiana>Vukolova,>Rödl>&>Partner>(Moscow)
                                                                        The>law>says>that>the>party>in>charge>of>operating>a>build-
A> new> chapter> to> the> Urban> Development> Code> is> to> be>         ing/structure>must>notify>all>emergencies>during>operation>
enacted>on>1>January>2013;>this>new>chapter>covers>opera-               of> this> building/structure> to> state> control> (supervisory)>
tion> of> buildings> and> structures> and> provides> for> building>     authorities,>to>the>local>administration>and>to>the>building>
use> rules> and> procedures> as> well> as> for> responsibility> of>     owner.> The> law> provides> furthermore> that> local> adminis-
persons> in> charge> of> such> operation;> furthermore> it> regu-       trations>have>the>power>to>inspect>buildings>on>the>basis>
lates>procedures>for>building>operation>suspension>and>for>             of>relevant>complaints>submitted>by>individuals>or>entities>
withdrawal>of>buildings>and>structures>from>operation.>The>             and>to>issue>recommendations>regarding>the>remedy>of>de-
reason>for>these>amendments>is>higher>occurrence>rates>of>              tected>deficiencies.
building/structure>collapse>failures>and>other>emergencies>
resulting>in>human>losses.                                              Speaking>of>operation>suspension>and>withdrawal>of>build-
                                                                        ings> and> structures> from> operation,> the> new> article> only>
The>new>version>of>the>Urban>Development>Code>says>that>                effectively>includes>in>the>Urban>Development>Code>good>
safety>of>buildings>and>structures>in>use>should>be>assured>            causes> for> such> steps> already> covered> in> other> laws> and>
by> means> of> building/structure> maintenance,> in-service>            regulations>and>in>particular>in>the>Russian>Federal>Law>“On>
control>and>current>repairs.                                            fire>safety”>no.>69-FZ>of>21>December>1994.>The>Russian>
                                                                        Federal> Law> “On> fire> safety”> allows> full> operation> suspen-
In-service>control>should>be>performed>by>a>person>that>is>             sion> or> withdrawal> of> a> building/structure> from> operation,>
in>charge>of>operation>of>the>building/structure>concerned.>            should>any>non-compliance>be>detected>that>creates>a>fire>
This>person>(further>the>“owner”)>is>typically>the>landlord,>           threat>and>puts>safety>of>humans>at>hazard.
the>tenant>or>the>administrator>that>operates>the>building>
on>the>basis>of>the>right>of>economic>management>or>on>                 Generally> the> above> amendments> can> be> assessed> as> ob-
other>lawful>grounds.>If>the>building>or>structure>has>more>            jectively>necessary>and>as>those>intended>to>increase>the>
than> one> owner,> any> decisions> relevant> for> ensuring> safe>       responsibility>of>building>owners.>At>the>same>time>the>fact>
operation>of>this>building>or>structure>should>be>approved>             that> amendments> regarding> building> and> structure> opera-
by>or>made>at>the>general>meeting>of>all>such>owners.                   tion>were>introduced>specifically>to>the>Urban>Development>
                                                                        Code>can>be>given>differing>assessments.>The>term>“serv-
If> an> owner> of> a> building> or> a> structure> wants> to> hire> a>   ice>life>cycle>of>a>building>or>structure”>was>introduced>by>
market>player>that>provides>services>intended>to>optimize>              Federal> Law> “Technical> regulations> on> safety> of> buildings>
in-service>control,>maintenance>and>repairs>of>buildings,>it>           and> structures”> no.> 384-FZ> of> 30> December> 2009.> It> is>
would>be>necessary>to>provide>the>contractor>with>project>              the> law> intended> to> ensure> protection> of> human> life> and>
design> documentation> and> acceptance> statements> for> all>           health;>safety>of>the>property>owned>by>individuals>or>enti-
types>of>work>and>structures>and>for>building/structure>en-             ties,>by>state>or>municipality;>environment>protection,>etc.>->
gineering>lines>and>systems>as>well>as>all>other>documents>             whereas>the>key>intent>of>the>Urban>Development>Code>is>
that> are> required> for> proper> operation> of> the> building> or>     to> regulate> relationships> arising> in> connection> with:> terri-
structure>concerned.                                                    tory>planning;>urban>zoning;>territory>development;>archi-
                                                                        tectural>and>building>design>work;>building>and>restoration>
The>officer>in>charge>of>operating>the>building>must>main-              of>capital>constructions;>overhauls>of>buildings.
tain> a> building/structure> operation> logbook> with> informa-
tion> on> dates> and> findings> of> performed> inspections,> con-       In>addition>certain>provisions>appearing>in>the>new>chapter>
trols>and/or>monitoring>of>the>building/structure>foundation,>          of>the>Urban>Development>Code>seem>to>be>rather>raw.
structural> units,> engineering> lines> and> systems> and> com-
ponents> thereof;> on> performed> building/structure> main-             For> example,> there> is> no> sufficient> clarity> regarding> the>
tenance> work;> on> current> building/structure> repairs;> on>          functions> of> local> administrations> that> are> now> empow-
dates>and>contents>of>orders>issued>by>the>duly>authorized>             ered> to> inspect> premises> and> to> issue> recommendations>
administrative>authorities>to>remedy>deficiencies>detected>             regarding> remedy> of> drawbacks> in> operation> of> buildings>
during> operation> of> the> building/structure> concerned;> on>         and> structures;> the> status> and> consequences> of> such> rec-
the>remedy>of>such>deficiencies.                                        ommendations> are> similarly> unclear.> In> addition> there> is>
                                                                        an>apprehension>that>each>municipality>approving>its>own>
The>format>for>such>a>building/structure>operation>logbook>             procedures> for> such> inspections> and> issuance> of> recom-
as>well>as>the>logbook>maintenance>requirements>are>sub-                mendations> may> result> in> the> emergence> of> additional>
ject> to> approval> by> the> federal> executive> authority> with>       administrative>obstacles,>such>as>additional>expenses>and>


                                                                                                                                              7
    Newsletter>Russia

    time>consumption>for>a>building>owner>to>go>through>these>         >>The>Supreme>State>Arbitration>Court>
    procedures.
                                                                         of>the>Russian>Federation>extends>>
    Furthermore,> although> the> law> takes> effect> in> the> begin-     the>boundaries>for>participation>>
    ning>of>2013,>there>are>as>yet>no>approved>forms>for>build-          of>individuals>in>arbitration>disputes
    ing/structure>operation>logbooks>and>no>approved>require-
    ments>for>the>maintenance>of>such>logbooks.                        Roman>Gromovoj,>Rödl>&>Partner>(Moscow)

    Contact for further information                                    The> Supreme> State> Arbitration> Court> of> the> Russian>
                                                                       Federation> made> a> decision> to> cancel> decisions> of> lower>
                                                                       courts>under>which>the>courts>refused>to>consider>a>certain>
                                                                       case>where>the>defendant>was>an>individual>who>is>not>a>
                                                                       self-employed>entrepreneur.

                                                                       Having> considered> the> case> on> collection> of> rental> pay-
                                                                       ments>where>one>of>the>defendants>was>an>individual,>the>
    Tatiana>Vukolova                                                   Presidium> of> the> Supreme> State> Arbitration> Court> of> the>
    Lawyer                                                             Russian> Federation> indicated> that> the> decision> regarding>
    Phone:>+7>(495)>933>51>20                                          the>jurisdiction>of>the>examined>dispute>depended>on>the>
    E-mail:>tatiana.vukolova@roedl.pro                                 existence> (lack)> of> an> economic> interest> of> the> individual>
                                                                       concerned>in>granting>of>a>suretyship>for>the>discharge>of>
                                                                       obligations>under>the>lease>agreement.>As>the>Arbitration>
                                                                       Court> has> the> authority> to> consider> disputes> connected>
                                                                       with>joint>collection>of>rental>payments>from>the>legal>en-
                                                                       tity> and> an> individual,> the> court> had> no> legal> grounds> to>
                                                                       stop>the>proceedings>in>the>case.

                                                                       The> experts> treat> this> position> of> the> Supreme> State>
                                                                       Arbitration>Court>of>the>Russian>Federation>as>interference>
                                                                       in>the>sphere>of>civil>proceedings>to>consider>cases>involv-
                                                                       ing>individuals>because>such>cases>are>in>the>jurisdiction>of>
                                                                       general>courts.

                                                                       Contact for further information




                                                                       Roman>Gromovoj
                                                                       Attorney-at-law
                                                                       Phone:>+7>(495)>933>51>20
                                                                       E-mail:>roman.gromovoj@roedl.pro




8
Newsletter>Russia                                                                                           January>/>February>2013




>> Notarized>translations                                              Translators>making>translations>due>for>notarization>should>
                                                                       be> extremely> thorough,> attentive> and> careful;> it> is> quite>
Ekaterina>Kuryakova,>Rödl>&>Partner>(Moscow)                           often>that>a>translator>is>the>person>who>detects>spelling>
                                                                       mistakes>and>errors>as>to>the>form>or>actual>merits>of>the>
Notarization> of> translations> is> an> important> aspect> for> op-    original>document,>misstated>dates,>etc.;>such>drawbacks>
erations> of> any> company> outside> its> home> country.> Thus,>       remedied>at>an>early>stage>prevent>repeated>visits>to>a>no-
German> companies> with> operations> in> Russia> inevita-              tary>public>and>excessive>costs,>saving>the>client’s>budget.
bly> face> the> necessity> to> have> documents> translated> into>
Russian> and> get> their> Russian> translations> notarized> to>        Rödl> &> Partner> Translation> Department> has> gained> exten-
make>them>legally>valid>in>Russia.                                     sive>experience>in>translations>of>document>subject>to>no-
                                                                       tarization.>Continuous>interaction>with>our>legal>profession-
The>above>procedure>includes>at>least>two>major>stages>that>           als,>accountants>and>tax>advisers>has>culminated>in>a>high>
require> involvement> of> the> relevant> professionals> with> ad-      profile>and>focus>of>the>department’s>translation>skills>that>
equate> competences:> (1)> translation> of> official> documents>       enables>us>to>give>added>value>to>our>clients>as>opposed>to>
issued>outside>Russia;>and>(2)>subsequent>authentication>of>           a>translation>agency.>In>addition,>many>years>of>interaction>
the>translator’s>personal>signature>by>a>notary>public.                with>experienced>and>reliable>notary>offices>have>brought>
                                                                       us> a> wealth> of> experience> in> the> sphere> of> translation>
The> list> of> documents> subject> to> translation> with> notari-      notarizations> and> sound> knowledge> of> the> requirements>
zation>is>rather>extensive>and>covers>diverse>aspects>of>a>            brought>forward>by>notaries>regarding>the>proper>form>of>
foreign> company’s> operations.> For> example,> formalization>         diverse>documents.
of> a> commercial> transaction,> employment> etc.> in> Russia>
requires> as> the> first> thing> a> notarized> translation> of> the>   Procedures> involved> with> the> translation> and> notarization>
involved>foreigner’s>passport.>Whereas>translations>of>per-            of> documents> is> simple> enough> because> translations> are>
sonal>documents>are>simple>and>this>service>is>offered>by>             made>by>skilled>and>seasoned>professionals>and>we>inter-
any>translation>agency,>it>is>often>a>challenge>to>find>an>ad-         act>directly>with>the>notary>public.
equate>service>provider>for>translations>of>legal>documents.>
Making> adequate> notarized> translations> of> contracts> and>         Contact for further information
agreements,>company>bylaws,>powers>of>attorney,>extracts>
from>company>registers,>financial>statements,>tax>returns,>
etc.> requires> specialized> translation> skills> and> knowledge>
in>the>relevant>spheres>as>well>as>high>accuracy>and>a>re-
sponsible>approach.

The> procedure> of> getting> a> translation> notarized> involves>
submission>to>the>notary>public>of>the>original>document>or>           Ekaterina>Kuryakova
of>its>notarized>copy>complete>with>all>attributes>of>an>of-           Translator
ficial>document,>such>as>signatures>of>duly>authorized>sig-            Phone:>+7>(495)>933>51>20
natories>and>authentication>by>application>of>an>adequate>             E-mail:>ekaterina.kuryakova@roedl.pro
stamp.> Documents> should> have> no> corrections,> erasures>
or>strikethrough>words;>furthermore>certain>types>of>docu-
ments>require>additional>certification>by>means>of>an>apos-
tille>stamp>that>should>also>be>translated.

Application>of>an>apostille>stamp>is>a>simplified>document>le-
galisation>procedure>approved>by>the>Hague>Convention>of>
5>October>1961>Abolishing>the>Requirement>for>Legalisation>
for> Foreign> Public> Documents> (aka> the> “Apostille> conven-
tion”).>For>example,>application>of>an>apostille>stamp>to>a>
document>issued>in>Germany>is>required>for>its>submission>
to>the>Russian>authorities.>Quite>often>foreign>organizations>
take>care>to>issue>a>document>as>a>bilingual>text;>neverthe-
less> the> obligatory> signatures> and> stamps> as> well> as> the>
certificate>of>proof>made>by>a>notary>public>and>an>apostille>
stamp>on>any>such>document>make>it>necessary>to>have>a>
notarized>translation>even>of>such>a>bilingual>document.




                                                                                                                                            9
     Newsletter>Russia

     >> Survival>Training>for>top>managers>>
        in>Russia>at>Rödl>&>Partner>Moscow

     Sebastian>Ernst,>Rödl>&>Partner>(Moscow)

     Rödl>&>Partner> has>been>offering>since>2012>the>Survival>
     Training>course>for>top>managers>in>Russia.

     The>training>course>is>tailor-made>and>comprises>a>number>
     of>modules.>Guided>by>our>many>years>of>practical>experi-
     ence,>we>focus>on>the>following>first>priority>modules:

     1.> Tax>Law

     2.> Reporting

     3.> Labour>Law

     4.> Corporate>Law

     5.> Patent>and>Trademark>Law

     6.> Compliance

     By> individual> agreement> you> can> choose> additional> mod-
     ules>to>be>included>in>the>training>course,>e.g.>modules>on>
     Building> or> Procedural> Law.> It> is> also> possible> to> remove>
     any> of> the> initial> modules.> The> ultimate> training> program>
     will> be> tailored> according> to> the> participant’s> wishes> and>
     needs.

     Contact for further information




     Sebastian>Ernst
     Attorney-at-law
             +
     Phone:>> 7>(495)>933>51>20
     E-mail:>sebastian.ernst@roedl.pro




10
Newsletter>Russia

This>part>provides>an>overview>of>various>seminars,>work-                     You> will> find> the> information> regarding> other> seminars,>
shops>and>events>to>be>hosted>by>us>in>the>several>coming>                    workshops>and>events>in>the>relevant>section>of>our>web-
weeks>or>where>our>speakers>are>going>to>participate.                         site:>www.roedl.com/ru.


    Subject:              Resource management                                    Subject:             Management training:
                          in Russia – legal aspects                                                   Enterprise establishment in Russia

    Speakers:>            Dr.>Andreas>Knaul,>Dr.>Tatiana>Vukolova,>              Speaker:>            Alexander>Yudovich
                          Oleg>Zhabinski,>Schamil>Salavatov                      Host:>               Chamber> of> Commerce> and> Industry>
    Host:>                Rödl> &> Partner,> Consulate> General> of>                                  of>the>City>of>Duesseldorf,>Competence>
                          the>Russian>Federation>in>Bonn                                              Centre>for>Russia,>Duesseldorf
    Place/Date:>          Bonn,>31>January>2013                                  Place/Date:>         Duesseldorf,>14>–>15>February>2013




    Subject:              Taxes, accounting and                                  Subject:             Russia: labour law, secondment
                          controlling in Russia                                                       and taxation of employee’s

    Speaker:>             Alexander>Yudovich                                     Speakers:>           Olga>Budey,>Irina>Reimer
    Host:>                Chamber>of>Commerce>and>Industry>of>                   Host:>               ICC>Austria
                          the>City>of>Hamburg,>East>and>Central>                 Place/Date:>         Vienna,>23>October>2013
                          Europe>Association>(OMV),>Russian-
                          German>Chamber>of>Foreign>Trade
    Place/Date:>          Hamburg,>1>February>2013




Gaining Insights                                                                                  “Each>and>every>person>counts”>–>to>the>Castellers>and>to>us.
“The>territory>of>the>Russian>Federation>is>immense>in>geographical>                              Human> towers> (“castells”)> symbolize> Rödl> &> Partner> corpo-
terms;>this>country>stretches>to>two>continents.>The>support>of>a>                                rate>culture>in>a>unique>way.>They>personify>our>philosophy>
reliable>and>competent>partner>is>required>in>order>to>be>able>to>get>                            of>solidarity,>balance,>courage>and>team>spirit.>They>stand>for>
one’s>bearings>successfully>in>the>almost>limitless>ocean>of>the>available>                       the>growth>that>is>based>on>own>resources,>the>growth>which>
investment>opportunities.>We>are>a>partner>of>this>very>type>–>we>have>                           has>made>Rödl>&>Partner>the>company>we>are>today.
been>advising>our>clients>regarding>their>operations>in>Russia>for>more>                          “Força,>Equilibri,>Valor>i>Seny”>(strength,>equilibrium,>valour>
than>20>years.”                                                                                   and> common> sense)> is> the> Catalan> motto> of> all> Castellers,>
                                                                                                  describing>their>fundamental>values>very>accurately.>It>is>to>
Rödl>&>Partner
                                                                                                  our> liking> and> also> reflects> our> mentality.> Therefore> in> May>
“It>would>seem>at>first>that>the>one>on>top>of>the>castelle>has>the>best>                         2011> Rödl> &> Partner> embarked> on> a> collaborative> journey>
field>of>view.>Exactly>the>opposite>is>true>actually.>At>ground>level,>the>                       with> the> representatives> of> this> long-standing> tradition> of>
coach>can>see>best>the>most>crucial>details>and>can>provide>the>required>                         human> towers> –> Castellers> de> Barcelona.> The> Barcelonan>
assistance>promptly,>if>anything>deviates>from>the>initial>plan.”                                 association> stands> for> this> intangible> cultural> heritage>–>    >
Castellers>de>Barcelona                                                                           among>many>other>things.


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