Reference:
Laptev, V.A., Ekimenko, E.N..
Corporate conflicts:
causes of their appearance
and means of protection
// LEX RUSSICA (Russian Law). – 2013. – ¹ 3.
– P. 268-279.
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Abstract: The appearance of conflict situations in the corporate relations requires that a lawyer should find a
norm of law, which would allow to solve the dispute (conflict). The methodological value of classification of
corporate conflicts is that it allows to single out specific types of corporate conflict and to distinguish them
from the other types. Classification of corporate conflicts (disputes) may be provided based on their object
(disputes, related to the formation, reorganization and liquidation of a legal entity, the disputes regarding the
ownership of stocks and shares in the charter capital of the economic partnerships and companies, disputes
on the claims of founders, members, investors of a legal entity on compensation for the losses, etc. They may
be provided based on the initiating subject of the corporate conflict (inner and outer), on the forms of their
appearance or initiation (buy-in, or stripping of large packets of shares, blocking the rights of share-holders, participants or members to manage the corporation, etc.), or based on the subjects and character of the legal
relations (disputes between the entity and the share-holders, or participants, disputes among the share-holders
or participants, disputes between the main and affiliate companies, etc.). The understanding of classification
of corporate conflicts may be useful in order to form the unitary practice of application of the corporate
law norms by the arbitration courts and practicing lawyers. The analysis of objective and subjective causes for
the formation of corporate conflicts allow to avoid them in many cases. The article also includes analysis of
the methods of uncovering the corporate conflicts, namely the analysis of actions (lack of action), which allow
to suppose that the conflict situation is arising.
Keywords: law, Corporation, corporate relations, corporate disputes, corporate disputes, business companies, corporate disputes, corporate ownership, enterprise security, corporate lawyer.
References:
Belykh V.S. O korporatsiyakh, korporativnykh otnosheniyakh i korporativnom prave // Biznes. Menedzhment. Pravo. Ekaterinburg, 2006. ¹2.
Gushchin V.V., Poroshkina Yu.O., Serdyuk E.B. Korporativnoe pravo. M., 2006.
Dobrovol'skiy V.I. Zashchita korporativnoy sobstvennosti v arbitrazhnom sude. M.: Volters Kluver, 2006.
Dobrovol'skiy V.I. Korporativnoe pravo dlya praktikuyushchikh yuristov. M.: Volters Kluver, 2009.
Dobrovol'skiy V.I. Ponyatie «korporatsiya» v sovremennom rossiyskom prave // Sovremennoe pravo. M.: Novyy Indeks. 2008. ¹11.
Dobrovol'skiy V.I. Rassmotrenie sporov, kasayushchikhsya vneseniya nalogovym organom za-pisey v EGRYuL // Arbitrazhnaya praktika. M.: Izd. Dom «Arbitrazhnaya praktika». 2007. ¹8.
Dobrovol'skiy V.I. Sudebnaya zashchita aktsionera (uchastnika) — voprosy pravoprimene-niya. (Nachalo) // Vestnik Vysshego Arbitrazhnogo Suda RF. M.: YuRIT-Vestnik, 2005. ¹4.
Dolinskaya V.V. Aktsionernoe pravo: osnovnye polozheniya i tendentsii. M.: Volters Kluver, 2006.
Reference:
Apresova, N.G..
Small business taxation
// LEX RUSSICA (Russian Law). – 2013. – ¹ 3.
– P. 280-285.
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Abstract: The article is devoted to the issues of legal personality in the sphere of small business, specific features
of tax relations and persons, who participate in these relations (taxpayers, tax bodies and the persons,
facilitating the payment of taxes). The author also discusses the issues regarding the specific features of small
business taxation, and the bases for the general and special regimes of taxation of such subjects, right and
order of transfer from one regime of taxation to another, and the right to apply two special tax regimes. The
article casts light upon the issues of accounting in a simplified taxation regime for the subjects in question.
The author also views the issue of the simplified taxation system based on the patent of an individual entrepreneur,
and she discusses the forms of state support for small businesses.
Keywords: taxes, business, small business, tax relations, legal personality, general taxation regime, special taxation regime, the Tax Code.
References:
Gissin E.M. Bank kak osobyy uchastnik nalogovykh pravootnosheniy // Pravo: teoriya i prak-tika, 2011.
Kurbatov A.Ya. Otvetstvennost' bankov za zaderzhku platezhey v byudzhet i vnebyudzhetnye fondy. M.: Legat, 1997. S. 5.
Vestnik Konstitutsionnogo Suda RF. 1999. ¹1