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The fourth Part of the RF Civil Code comprises also the requirements to the contents of a trade mark as an object of property in the sphere of intellectual property. It is envisaged that an exclusive right for the trade mark occurs at the moment of registration of a legal person with a relevant government authority and terminates at the moment of withdrawal of the legal person from the Consolidated Government Register due to either termination of activities or the change of its trade mark name. An outright prohibition is introduced on a transfer of the right for a trade mark, including the disposal of that right to the third persons. The fourth Part of the RF Civil Code provides legal provisions of a commercial symbol, which is also applicable to individualization of business. Such commercial symbol can be used as by legal business entities, as by noncommercial organizations, involved in business activities, as well as by individual entrepreneurs. It should be mentioned, that unlike the trade mark, the commercial symbol does not require registration and is not to be included in the Consolidated Government Register of legal entities. An exclusive right for a commercial symbol can be transferred only to a business entity within the company, which owns the commercial symbol.

The fourth Part of the RF Civil Code establishes a number of measures for additional protection of the authors property rights, namely, it is envisaged that there should be no sanctions levied on the exclusive authors right. There is a mandatory rule, effective for each license agreement with a publisher, to start the usage of the authors work only upon expiration of the term, specified in the agreement. A breach of that right envisages termination of the agreement in a unilateral order on the initiative of the author, without any compensation of losses to the publisher, and a possibility to recover the reimbursement from the publisher in full amount, specified in the agreement. For the first time the law specifies the order of the right of inheritors or other assignees of the author to enter amendments and/or revisions in the authors work and the order of publication of the deceased authors works. It is specified that those actions should be performed by the above persons only in case there is no conflict with the authors will, expressed in a written form (in a will, correspondence, diaries, etc.). Moreover, new norms are introduced for liquidation of a legal entity or an individual entrepreneur for a repeated or a serious breach of exclusive right for intellectual property or trade mark.

3. ON EMPOWEREMENT OF THE FOURTH PART OF THE OF THE RF CIVIL CODE 231-FZ as of 18.12.It is coming into force on the date of official publication, excluding some provisions, coming into force since 01.01.2008.

As of January 1, 2008, a new fourth Part of the RF Civil Code is brought in force, regulating the relationships in the sphere of intellectual property. It is specified that the fourth Part of the RF Civil Code shall be applicable to legal procedures upon coming into force. To those legal cases, which have occurred before the introduction of the fourth Part of the RF Civil Code, it shall be applicable to those rights and liabilities, which arise from the Article after it comes into force.

From the moment of introduction of the new part of the RF Civil code, a number of legislative provisions, regulating the relationships in this sphere, which have been effective before, become void, namely those ones of the RF Civil Code, the RF Laws On the authors and Allied Rights, On Trade Marks, Commercial Symbols and Names of Origin of Goods", "On Legal Security for Software and Data Bases", "On Legal Security for Configuration and Integration Chips, On Selection Discoveries, Patent Law and some other legal regulations.

It is established that the term of the rights protection, envisaged by Articles 1281, 1318, 1327 and 1331 of the fourth Part of the RF Civil Code, shall be applicable in cases, when the fifty-year term of the authors or allied rights has not expired before January 1, 1993.

The authors right of legal entities, arising before August 3, 1993 (i.e. before the RF Law 5351-1 as of 09.07.1993 On the authors right and allied rights came into force), shall be terminated upon expiration of seventy days from official publication of the work, or, in case of non-publication, from the date of its creation. Provisions of the fourth Part of the RF Civil Code are applicable to the similar legal relationships. For the purpose of applicability in such cases the legal entities are regarded as the authors of the works.

It is foreseen that the trade marks of legal entities, non-coherent with Para 1 of Article 76 of the fourth Part of the RF Civil Code, are to be brought in line with those provisions in the course of the first revision of the authorized documents of those legal entities after January 1, 2008.

In line with the new Part of the RF Civil Code, amendments are made to the first, second and third Parts of the RF Civil Code ant other relevant legal regulations.

For instance, the Chapter Non-Material Values and Security thereof of the first Part of the RF Civil Code is amended with Article 152.1, which defines, that publication and further distribution of personal identity (including photos, video and/or pictures) are admitted only upon agreement with the person in question. After the death of the person, his/her visualization can be used only upon agreement of the children of the diseased, and in the absence thereof of the parents. Cases are mentioned, when such an agreement is not necessary: when photos are made for the purposes of national, social or other public interests; or a photo (visualization) was obtained in a public place or public session (assemblies, conferences, concerts, sports events, etc.), excluding cases, when such a visualization was made on purpose and for a fee.

The Article 256 Common property of marriage partners of the first Part of the RF Civil Code is amended with the provision, according to which the right for intellectual property of one of the partners is excluded from the common property of marriage partners. However, the revenue, derived there from, is the common property of the marriage partners in case otherwise is specified by a common agreement of the parties. A similar provision in terms of property of each marriage partner is introduced in the RF Family Code.

II. ORDERS, REGULATIONS 1. BASIC TRENDS OF UNIFIED GOVERNEMENT MONETARY AND CREDIT POLICY FOR THE YEAR OF 2007 (Adopted by the RF Central Bank) The Bank of Russia has outlined the basic trends of monetary-credit policy for the year of 2007. The document reflects an analysis of the Russian economy development and its monetary and credit policy in 2006, scenarios and forecasts of macroeconomic development for 2007, as well as the targets and tools of monetary and credit policy and monetary program for 2007. Moreover, the Bank of Russia provides a description of proposed measures for improvement of the banking system and bank supervision, as well as enhancement of financial markets and payment system for 2007.

2. The RF Ministry of Finance Letter, dated as of 08.12.2006 On the Order of Applicability of Deflator Coefficient Rate in 2006 and 2007.

The ratio of deflator coefficient is determined for the years of 2006 (in the amount of 1.132) and 2007 (in the amount of 1.241). In this relation it is defined, that for the year of 2006, the margin of income for enterprises, who have the right to apply a simplified tax system starting form January 1, 2007, with the account to the new deflator coefficient, shall be established in the amount of RUR 16980 thousand. The amount of income of the taxpayers, who have the right for the simplified taxation, for the reporting period of 2006, is established in the amount of RUR 22640 thousand. As per results of the nine months of 2007, the amount of income, limiting the right of a business to use the simplified tax system since January 1, 2008 is established in the amount of RUR 18615 thousand. As per results of financial year of 2007, the income of the taxpayers, who have the right to use the simplified taxation since January 1, 2007, is established in the amount of RUR 24820 thousand.

It is noted, that the Letter 03-11-02/85` as of 28.12.2005, formerly defining the issues of applicability of deflation ratio, are not applicable from the moment of the new document issue.

3. The Order of the RF Federal Tax Service. SE-3-19/824 as of 01.12.2006 ON THE ADOPTION OF THE ORDER OF SUBMISSION OF THE DECISION OF THE TAX AUTHORITY TO THE BANK ON ABOLISHMENT/SUSPENSION OF A TAXPAYER (LEVIES PAYER) ACCOUNT OPERATIONS OR THOSE OPERATIONS OF A TAX AGENT, ACCREDITED WITH A BANK, SUBMITTED IN A HARD COPY Registered in the Ministry of Justice under 8632, dated as of 19.12.2006 .

Comes into force as of 01.01.2007.

In compliance with the adopted Order of the submission of the decision of the tax authority to the bank on abolishment/suspension of a taxpayer (levies payer) account operations or those operations of a tax agent, accredited with a bank, the relevant Orders shall be sent to the bank in a hard copy in the format, specified by the RF Federal Tax Service; an electronic format is not acceptable. It is specified, that the moment of the receipt of the above order by the bank shall be:

- the date and time, specified as the date and time of receipt for the orders, sent by registered mail;

- date and time of the order for the decisions, handed over to a bank representative under a personal signature.

4. The Letter of the RF Federal Tax Service SH-6-21/1230 dated as of 12.2006 ON ASSESSMENT OF THE TAX RATE FOR MINERAL RESOURCES EXTRACTION VALID FOR NOVEMBER 2006 The data is verified for the assessment of tax rates on the mineral resources extraction in regard to oil, valid for November 2006:

- an average price rate for Urals oil shall be established in the amount of USD 55.18 per barrel;

- an average exchange rate USD/RUR for all days of the taxable period shall be established in the amount of RUR 26.6241;

- Price coefficient ratio: 4.7107;

- Tax rate with due regard for price coefficient: RUR 1973.7833 per tone.

An Attachment to the Letter provides official USD/RUR exchange rates for November 2006.

5. The Order of the RF Presidential Administration 303 as of 18.12.2006 ON ADOPTION OF THE ORDER TO PROVIDE SUBSIDIES FROM THE FEDERAL BUDGET FOR THE PURPOSE OF GOVERNMENT SUPPORT OF NON-COMMERCIAL ORGANIZATIONS, INVOLVED IN THE DEVELOPMENT OF SOCIAL INSTITUTIONS Registered in the RF Ministry of Justice under 8631, dated as of 18.12.2006.

In accordance with the adopted Order, the non-commercial organizations, involved in the development of social institutions, which are provided with subsidies from the Federal budget in 2006, as well as the volume of the above subsidies, are defined by the relevant Order of the RF President. The order of the assets transfer is defined.

I.V. Tolmacheva, L.I. Anisimova Review of the Budget Laws for December Federal Laws in December The following changes occurred in the federal laws in December 2006: amendments inserted in the Federal Law On the Budget Classification of the Russian Federation; amendments in the Budget Code with regard to the regulation of the inter-governmental fiscal relations; Order of the Ministry of Finance of Russia on the amendments in the procedure for application of the Budget Classification of the Russian Federation;

Letter of the Ministry of Finance of Russia on the amendments in the list of documents submitted by the Russian exporter (landing bank) to CJSC Roseximbank to obtain federal government guarantees, some issues of financial accounting and reporting for settlement operations; Letter of the Federal Treasury of Russia on the issues related with intra-departmental redistribution of revenues generated by profitable businesses.

Federal Law of 18.12.2006 No 233-FZ On the amendments in the Federal Law On the Budget Classification of the Russian Federation.

The following was amended, in particular: the structure of revenue classification, the functional classification of expenditures of the RF budgets; the classification of the sources of funds to cover budget deficit; the list of the administrators of the budget revenues from all the government levels. The new version of the law applies to the legal relations arising during budgeting and implementation of the budgets of all the levels, for 2007 budgets and onward.

Federal Law of 19.12.2006 No 237-FZ On the amendments in articles 50, 56 and 232 of the Budget Code of the Russian Federation and invalidation of article 3 of the Federal Law On amendments in the Budget Code of the Russian Federation with regard to regulation of inter-governmental fiscal relations. The Law becomes effecteive on January 1, 2007.

The amendments inserted in Articles 50 and 56 of the Budget Code of the Russian Federation provide for total revenue accumulation from the Mineral Extraction Tax on natural diamonds in the budgets of the RF subjects.

The statutory provision establishing the procedure using revenues received as a result of the budget implementation in excess of the revenues approved by the Budget Law (resolution).

Federal Law of 26.07.2006 No 134-FZ On amendments in Chapter 22, Part Two of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation changed the procedure of application of excises on oil products (except straight-run gasoline) in order to simplify the administration of excises on oil products. This invalidates Article 3 of Federal Law of 20.08.2004 No 120-FZ On the amendments in the Budget Code of the Russian Federation with regard to the regulation of intergovernmental fiscal relations that establishes the procedure of remitting tax revenues from the excises levied on motor gasoline, diesel fuel, motor oils for diesel and injector engines.

Normative Acts of the Ministry of Finance and Federal Treasury of Russia Order of Ministry of Finance of Russia of 31.10.2006, No132n On the amendments in the instructions on the procedure of application of the budget classification of the Russian Federation approved by RF Ministry of Finance Order of December 21, 2005, No 152N.

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