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Federal Tax Service Inspectorate
Content: S19-571.docx 17,04 kB
Product description
The Inspectorate of the Federal Tax Service filed a lawsuit with a court of arbitration to declare the transaction invalid:
A) the association of enterprises of the Urals, which acquired the shares of one of the Urals AO. In confirmation of the non-compliance of this transaction with the law (Article 168 of the Civil Code of the Russian Federation), the tax inspectorate indicated that, according to the Civil Code, associations of legal entities are not entitled to carry out entrepreneurial activities;
B) the contract of joining Antey LLC to Sintez JSC, because since, in the opinion of the tax authority, the current legislation does not provide for the possibility of reorganizing companies by combining other legal forms with legal entities, as well as the possibility of exchanging shares in the authorized capital on stocks.
C) by a partnership of homeowners in the form of acquiring a participant´s share in the joint venture capital of a full partnership;
D) an educational institution that sold pneumatic weapons, which was on the balance sheet of the institution
How should the arbitral tribunal decide?
Additional information
After payment you will be available a link to the solution of this problem in the file of MS Word. It should be noted that the problem solutions put up for sale were successfully handed over in the period 2009-2019 and could be outdated. However, the general algorithm will always remain true.
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