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The law set forth that prior to the harmonization of the respective laws and other regulatory legal acts in force on the territory of the Russian Federation with the RF Housing Code, the provisions of these laws and other regulatory legal acts should be enforced in the case they are not at variance with the RF Housing Code and this federal law.
The law stipulated that the citizens registered as the applicants for housing provided on the basis of contracts for social renting prior to March 1, 2005, should retain their right for such a registration until they receive housing on the basis of the social renting contracts.
The housing granted to the citizens on the basis of contracts for social renting after March 1 of should not be subject to privatization.
2. “ON AMENDMENTS TO THE FIRST SECTION OF THE CIVIL CODE OF THE RUSSIAN FEDERATION” No. 213 FZ of December 30, The law enters into force on January 1, 2005.
The law sets forth that the uncompleted construction objects should be defined as immovable things (immovable property, real estate).
The law introduces the norm in accordance to which the right of use of housing by the members of the family of the previous owner in the case the right of ownership of a residential house, an apartment, or other residential premises is transferred to a new owner should be terminated. Besides, the law stipulates that in the case of the sale of residential premises, the preliminary permission (consent) of the guardian authorities with relation to such a transaction is required only in the case such premises are occupied by the members of the family of the previous owner of such residential premises being under the guardianship, or underage members of the family of the previous owner without parental custody (what is known to the guardian authorities) and the said transaction infringes on the rights or interests of the said persons protected by the law.
The law excluded from the Code the norm in accordance with which the mortgage contract should be certified by a notary.
The law sets forth that in the case a plot of land is mortgaged, the right of mortgage should be applied to the buildings or structures located or constructed on this plot of land by the mortgager in the case the respective contract does not stipulate other conditions.
3. “ON AMENDMENTS TO THE FEDERAL LAW ‘ON MORTGAGE (PLEDGE OF REAL ESTATE)’” No. 216 FZ of December 30, The law sets forth that the mortgage should concern all inseparable improvements of the object of mortgage in the case the respective contract or this federal law does not set forth other conditions.
The amendments to the law abolish the requirement of notary certification of mortgage contracts.
Article 31, which regulates the insurance of mortgaged property, was supplemented with the norms concerning the insurance of borrowers’ obligations to creditors as concerns the failure to execute or improper execution of debt repayment obligations.
The federal law was supplemented with Article 64.1 “Mortgage of plots of land purchased at the expense of borrowings from banks or other credit organizations or target loans” and Article 64.“Mortgage of plots of land, where there are located buildings or structures purchased or constructed at the expense of borrowings from banks or other credit organizations or target loans.” In the case the federal law or a contract do not stipulate other conditions, the plot of land purchased at the expense of borrowings from banks or other credit organizations or target loans granted by another legal entity with the purpose of purchase of this plot of land should be considered as being mortgaged since the moment of the state registration of the right of ownership of the borrower with respect to the said plot of land. In the case the federal law or a contract do not stipulate other conditions, the plot of land where there are located buildings or structures constructed or being in the process of construction at the expense of borrowings from banks or other credit organizations or target loans granted by another legal entity with the purpose of construction of a building or a structure, or the right of rent of such a plot of land is considered to be mortgaged since the moment of the state registration of the right of ownership of the borrower with respect to the said commissioned or noncommissioned buildings or structures; or since the moment the authority responsible for the state registration of the rights of receives the notification from the mortgager and mortgagee as concerns the conclusion of the credit agreement (target loan agreement).
4. “ON AMENDMENTS TO ARTICLE 1 OF THE FEDERAL LAW ‘ON MINIMAL WAGE’” No. 198 FZ of December 29, The amendments to the law concern an increase in the minimal wages and salaries. Thus, since January 1, 2005, the minimal wages and salaries should make Rub. 720 per month, Rub. 800 per month since September 1, 2005, and Rub. 1100 per month since May 1, 2006.
5. “ON AMENDMENTS TO THE SECOND PART OF THE TAX CODE OF THE RUSSIAN FEDERATION” No. 203 FZ of December 29, The law enters into force after one month since the date of its promulgation.
The law introduced amendments to Article 218 of the RF Tax Code, which determines the procedures governing the granting of social tax deduction. In particular, the tax deduction for each child of taxpayers caring for the children and who are parents or spouses of parents was increased from Rub.
300 to Rub. 600. Besides, this tax deduction should be granted for each child of the taxpayers who are custodians, guardians, or foster parents. The total amount of income making a family eligible for this tax deduction was raised from Rub. 20000 to Rub. 40000. The amount of tax deduction should be doubled in the case a child under 18 years of age is disabled and in the case a full time pupil, postgraduate student, resident physician, or student under 24 years of age is an invalid of the first or second group.
This federal law should be applicable to the legal relations originated since January 1 of 2005.
II. RESOLUTIONS OF THE GOVERNMENT of the Russian Federation 1. “ON THE APPROVAL OF THE PROVISIONAL RULES GOVERNING THE INVESTIGATION OF DELIBERATE AND FRAUDULENT BANKRUPTCY BY THE BANKRUPTCY COMMISSIONER” NO. 855 of December 27, The approved Rules regulate the procedures governing the determination of indications of deliberate and fraudulent bankruptcy.
The detection of indications of deliberate bankruptcy is carried out in two stages. At the first stage, there are analyzed the values and dynamics of coefficients characterizing the solvency of the debtor. In the case at the first stage there is established a considerable worsening of values of 2 and more coefficients, there should be carried out the second stage of detection of indications of deliberate bankruptcy of the debtor, i.e. an analysis of transactions made by the debtor and the actions of managing bodies of the debtor over the period under observation, which could cause such a worsening of indicator values.
In the course of the analysis of transactions conducted by the debtor, there should be established the compliance of the transactions and actions (failures to act) of the managing bodies of the debtor with the legislation of the Russian Federation, and there should be detected transactions conducted or carried out on terms not corresponding to the respective market conditions resulting in origination or increase in insolvency or real money losses of the debtor. In particular, the Rules define as the transactions concluded on the terms not corresponding to market conditions the following: transactions concerning the sale of debtor’s property, which can not be defined as purchase and sales transactions and aimed at the replacement of the debtor’s property with less liquid property; purchase and sales transactions with respect to debtor’s property, which were concluded on the terms definitely unfavorable to the debtor, as well as the transactions involving the property necessary for the core activities of the debtor; the transactions causing debtor’s obligations not covered by its property, as well as those resulting in purchase of non-liquid property; the transactions aimed at the replacement of obligations with other obligations concluded on the terms definitely unfavorable for the debtor. The definitely unfavorable terms of transactions for the debtor may concern, in particular, the price of property, works, and services, as well as the types and terms of the payments related to such transactions.
Investigation of indications of fraudulent bankruptcy should be carried out in the case of initiation of bankruptcy proceedings on the basis of the debtor's claim. In order to establish the indications (absence of indications) of fraudulent bankruptcy, there should be carried out the analysis of values and dynamics of coefficients characterizing the solvency of the debtor.
The resolution determines the indications of deliberate or fraudulent bankruptcy and the procedures governing the preparation of the report as concerns the revelation of the indications (absence of indications) of fraudulent or deliberate bankruptcy.
2. “ON THE APPROVAL OF THE RULES GOVERNING THE ELABORATION, APPROVAL, AND ENACTMENT OF STATE EDUCATION STANDARDS OF PRIMARY, SECONDARY PROFESSIONAL, HIGHER PROFESSIONAL, AND POSTGRADUATE PROFESSIONAL EDUCATION” No. 36 of January 21, The resolution sets forth the procedures governing the elaboration, approval, and enactment of state professional education standards, which include the federal and regional (national regional) components, as well as the component of the educational institution (organization).
The state education standards of professional education should be approved at least once each years.
The resolution determines the powers of the RF Ministry of Education and Science as concerns the elaboration, approval, and enactment of the said education standards.
The resolution abolishes a number of resolutions of the RF Government regulating this sphere of legal relations.
III. INSTRUCTIONS, REGULATIONS, AND ORDERS 1. Letter of the RF Federal Tax Service “ON THE ENACTMENT OF THE AGREEMENT BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND THE GOVERNMENT OF THE REPUBLIC OF BELARUS ‘ON THE PRINCIPLES OF COLLECTION OF INDIRECT TAXES IN THE COURSE OF EXPORT AND IMPORT OF GOODS, EXECUTION OF WORKS, AND RENDERING OF SERVICES’” No. MM-6-26/4@ The FTS letter informs that the agreement between the Government of the Russian Federation and the Government of the Republic of Belarus “On the principles of collection of indirect taxes in the course of export an import of goods, execution of works, and rendering of services” signed on September 15, 2004, was enacted on January 1, 2005 and should be applied with respect to the goods shipped since January 1 of 2005.
2. Informational letter of the RF Tax Ministry No. MM-6-21/36@ of January 20, 2005 “ON CALCULATION OF THE MINERAL EXTRACTION TAX RATE IN DECEMBER OF 2004” The letter informs about the data used for the calculation of the mineral extraction tax with respect to oil in December of 2004:
- the average level of Urals oil prices on the Mediterranean and Rotterdam markets (US $ 34.99 per barrel);
- value of the Kts coefficient (2,9904);
- tax rate adjusted for the Kts coefficient (Rub. 1037,6688 per metric ton).
3. Order of the RF FTS “ON COLLECTION OF EXCISE TAXES” No. 438 of December 27, The order informs about the rates of excise taxes imposed on excisable goods imported to the customs territory of the Russian Federation (in particular, ethyl alcohol, alcohol beverages, alcohol containing products, vines, tobacco, cigarettes, cars, gasoline) applicable since January 1 of 2005.
I. V. Tolmacheva
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