LLC in court
Шрифт:
One of the most difficult moments in collecting lost profits is its calculation. And in this case there was a curious case.
The company "N" was supposed to supply the sole proprietor with vending machines for carbonated water, but it did not fulfill its obligations properly. Although the sole proprietor has already rented an area for them, ordered cups, etc . After applying to the court with a claim to compensate for losses, including in the form of lost profits. It is noteworthy that a profit calculator was used to calculate it, which was posted on the supplier's website (obviously for advertising purposes). And the district court found it lawful. It is also worth noting that at the beginning of 2022, the Consultant Plus system included 2 new calculators capable of calculating the penalty under N44-FZ. “Calculator of the penalty recovered from the customer according to N 44-FZ. Calculation of penalties and fines and "calculator of penalties collected from the supplier (contractor, contractor). Calculation of penalties and fines. This determines the amount of recovery from the supplier or the zac.
1. The introduction of innovations in electronic signatures has been postponed. The entry into force of the provisions on machine-readable powers of attorney was postponed to March 1. Moreover, before this date, commercial certification centers that have been accredited in 2021 can issue electronic signatures (EDS) to individual entrepreneurs and organizations for employees acting by proxy. In this case, the maximum validity period of certificates is until the end of 2022 (Federal Law No. 443–FZ of 30.12.21).
2. Electronic document management is being expanded. According to the amendments to the Law on Accident Insurance and the law on Personalized Accounting, information about insured persons and the calculation of injury contributions will be allowed through a representative with an electronic power of attorney. Its formats are approved by the FSS and the FIU, respectively.
In addition, the threshold at which it is still possible to submit paper reports on personalized accounting and contributions for injuries is reduced – from 25 to 10 people.
There is no special procedure for the entry into force of changes that have entered into force, which means that the innovations will take effect 10 days after the date of their publication (Federal Law No. 474-FZ of 30.12.21). For business and tourism and housing sectors, some rules of work are being extended. So, the Government plans to establish the following features for 2022: – cancellation or postponement of booking a place in a hotel or other accommodation facility; – execution, measurement or termination of the contract on the sale of tourist products, which was concluded before 31.03.2020 inclusive. Previously, the rules were also provided for 2020 and 2021. Up to 30.06.22 inclusive management companies. Consider information and telecommunication networks, including the Internet, as well as public communication networks. ("The Labor Code of the Russian Federation of 28.06.2.
Therefore, a remote employee is the same employee who must fulfill his duties under the contract.
The reason for corporate disputes in court is also ignorance of the Tax Code of the Russian Federation. or a violation known to legal entities. So, among the main changes in tax legislation in 2022, the following can be distinguished (based on the review of the Consultant Plus ATP): "control over the payment of taxes and contributions. From January 1, 2022, organizations will be able to receive UKEP only through the tax service (Federal Law No. 476-FZ of December 27, 2019). Personal income tax: No later than March 1, 2022, you need to submit an annual 6-personal income tax on a new form Federal Law No. 325-FZ of 29.09.2019. Order of the Federal Tax Service of Russia dated 28.09.2021 N ED-7-11/844@ Order of the Federal Tax Service of Russia dated 28.09.2021 N ED-7-11/845@/
From January 1, 2022, notifications about the employee's right to deduct inspections will be transmitted to employers by Federal Law No. 100-FZ of 20.04.21.
From January 1, 2022, the rules for calculating the tax when paying for vouchers by the employer will be changed. Federal Law 17.02.21 N 8-FZ. Insurance premiums and recalculation. No later than May 4, 2022, you need to submit the RSV on a new form. Order of the Federal Tax Service of Russia dated 06.10.2021 N ED-7-11/875@ Decree of the Government of the Russian Federation dated 09/16/2021 No. 1564. From January 1, 2022, the grounds for the non-official submission of C3B-EXPERIENCE will be added. Federal Law No. 153-FZ of 26.05.2021. From January 1, the maximum bases for insurance premiums will be increased. Resolution of the Government of the Russian Federation of 16.11.2021 N 1951. Settlements with employees.
Starting from January 1, 2022, sick leave sheets will be electronic by default.
Federal Law No. 126-FZ of 30.04.21. Property tax, transport tax, land tax. From September 1, 2022, they will report on the sites and cars that the inspectors did not take into account, it is necessary to use a new form. Order of the Federal Tax Service of Russia dated 06/18.21 N ED-7-21/574@. No later than 30.03.2022, it is necessary to submit a property tax declaration on a new form. Order of the Federal Tax Service of Russia dated 06/18/2011 N ED-7-21/646@ Order of the Federal Tax Service of Russia dated 06/18.21 N ED-7-21/574@ Since January 1, 2022, the application form for the destruction of buildings and premises has been in effect. Order of the Federal Tax Service of Russia dated 16.07.21 N ED-7-21/668@ From January 1, uniform deadlines for the payment of property tax and advances on it are introduced. Federal Law No. 305-FZ of 02.07.21. VAT From January 1, 2022, catering organizations will receive a VAT benefit. Federal Law No. 305-FZ of 02.07.21. Income tax.
No later than March 28, 2022, it is necessary to file an income tax return on a new form.
Order of the Federal Tax Service of Russia dated 05.10.21 N ED-7-2/869@ From January 1, 2022, it will become easier to take into account the costs of vouchers. Federal Law No. 8-FZ of 17.02.21. From January 1, 2022, the rules for calculating depreciation during reconstruction will be clarified. Federal Law No. 305-FZ of 02.07.21. Since January 1, 2022, restrictions on loss transfer have continued to apply. Federal Law No. 305-FZ of 02.07.21. USN No later than March 31, 2022, you need to submit a declaration on the USN on a new form. The order of the Federal Tax Service of Russia dated 12/25/2020 N ED-7-3/958@ From January 1, 2022, the limits on the USN will be increased. Order of the Ministry of Economic Development of the Russian Federation of 28.10.21 N 654 (and of 30.10.2020 N720). Accounting and reporting. From January 1, 2022, new FBU will be introduced (Order of the Ministry of Finance of the Russian Federation dated 16.10.2018 N208p). From January 1, 2022, electronic waybills will be introduced. From January 1, 2022, the principle of "one window" is introduced when submitting accounting reports:
Consequently, we see the innovations reflected in the review.
Also, in my scientific work, I want to consider the legal precedent of a high-profile case against YUKOS. To begin with, it is worth noting that Mikhail Khodorkovsky was still guilty, as he himself stated in an interview with the famous blogger Yuri Dudya. But we will not consider this side of the issue, of course, that the YUKOS enterprise itself as a legal entity will serve as "food for the mind" , and the identity of the CEO who appeared in the case as an individual. In other words, we will consider the legal and economic side of the object, and we will not touch on politics.
In 1996, compared with other oil state giants, the company was still in a satisfactory condition – according to Khodorkovsky himself. Nevertheless, oil production fell by 15% a year, debts to all contractors amounted to about $3 billion, salary delays reached six months, workers either rebelled, stole, or muttered. In 2003, salaries already reached 30,000 rubles a month, there was no question of any delays in payments, and tax revenues to budgets of all levels were already $3.5-4 billion/year – moreover, with the oil price at $27-30 per barrel, not $60. That is, thanks to privatization, real management was created, which simply did not exist in the era of "beautiful directors". Consequently, the above suggests that the company's debts continued to grow..