Company Law (Russia)
The Russian company law differs corporations and partnerships . Both types of company each have their own legal personality .
Corporations
The corporations are with minimum capital (authorized capital, Russian уставный капитал equip), this since September 1, 2014 include the public limited company ( Russian публичное акционерное общество ) that are not public limited company ( Russian непубличное акционерное общество ) and the limited liability company ( Russian общество с ограниченной ответственностью ). The partners and shareholders are not liable for the liabilities of the corporation. The Stock Corporation Act (Federal Law of December 26, 1995 No. 208-FZ “On Joint Stock Companies”, Russian: Федеральный закон от 26 декабря 1995 года N 208-ФЗ «Об акционерных общестales-Law of 8. February 1998 No. 14-FZ "About Limited Liability Companies" Russian Федеральный закон от 8 февраля 1998 г. № 14-ФЗ "Об обществах с ограниченной ограниченной ответвах с ограниченной ответственой ответственой ответвах ответвах с ограниченной ответственной ответвах ответвах с ограниченной ответственной ответвах. Capital preservation regulations and direct liability are standardized. The disregard of the capital preservation regulations practically does not trigger any liability consequences for the organs or shareholders of the company. At the legal level, however, attempts are made again and again to tighten the liability of those responsible. So is z. For example, the law of December 28, 2016 No. 488-FZ, which came into force on June 28, 2017, introduced subsidiary liability for managing directors and shareholders if the business activity of a company was "transferred" to another legal person or the managing director has otherwise failed to meet its obligations.
Partnership
In the case of partnerships, such as the limited partnership ( Russian товарищество на вере ), the partners are (also) personally liable for the liabilities of the partnership.
Non-Commercial Organizations
In terms of taxation, a distinction is also made between non-commercial organizations such as the legal college. Non-commercial companies or organizations have no commercial purpose. They are exempt from sales tax and in some cases also from profit tax.
Web links
- Text GmbH Law Russia (German)
Individual evidence
- ^ Civil law reform in Russia
- ↑ SVITCON Team: Stricter liability for managing directors in Russia - Russia Business Consulting. Retrieved July 16, 2017 .
- ↑ see also: Law on the Legal Profession and Legal Activity in the Russian Federation