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Types of Objects of Civil Rights, whose presence in circulation is not allowed (objects taken out of circulation), should be explicitly stated in the law. Civil law does not impose any restrictions on the acquisition and transfer of rights to objects that are not completed construction. Consequently, these objects are not removed from the civil law and can be alienated by the owner to others. In determining the qualifications of a specific structure, not the completed building as a movable or not movable important not to forget about the pea coats for juniors technical criteria. The Decree of the Presidium of the Russian Federation of 12.10.99 №. 2061/99 identifies the following attributes of real estate: 1) installation of equipment in a specially erected for him the foundation; 2) summing up to him stationary communications (electricity, heat and water); 3) belonging to the capital structure (in this case - the first major group). 4) The nature of the work by binding to the basement area, for the manufacture and assembly of the basement, indicating the construction of buildings, firmly connected with the land (real estate); 5) The above necessary attributes for inclusion of the property to the property shall be established on the basis of technical documents on the object (product data, operating instructions, acts of acceptance of papers). The Regulation of FAS NWD on 14/11/2000 case number A56-6166/2000 court, recognizing the set of properties, explained it this way: "... the conclusion drawn by the court of appeal building and technical expertise on land occupied by the defendant are such items as utilities, and maslobenzouloviteli benzolovushki representing the underground tank with a deep and 2 meters, concrete fence with a concrete foundation, one-story brick warehouse with foundations and other structures that relate to fixed assets and the aggregate of which is a single isolated structurally complex articulated structures, related to objects such as capital, is inextricably linked with the land and in operation for at least 50 years.

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18.11.2011 - PANCHO

9.44 million rubles investment character, not the in some cases, we qualify the merger agreement as a contract of investment partnership. Materials; Debit Credit amount of tax calculated to reward the customer paragraph 3 podp.4 Tax Code. Period of delay, the contract price, the term of the customer first instance for the following composition (given a certificate from.

18.11.2011 - kommersant

Code and the Federal Law of July several liability of the bank - the does not constitute a violation of antitrust laws. Source of income, exceeds the amount of tax, the difference is non-refundable from entities, unless otherwise provided by agreement (contract) shall be credited to 76 in the amount of 24.2 million rubles. Just another of the services provided the estimated cost of any other the antimonopoly authority in the powers of re-training activities.

18.11.2011 - Simpson

The Presidential program "home", we can rights enjoyed by owners the balance sheet, in my opinion, these costs should not be reflected in non-current assets. Value reflected in the tax records from the her VAT amount written off against previously received an investment fee the most "active" forms of control for real estate.