Tax Audits: Practical Considerations on Support and Appeals Against the Tax Audits of Subsoil Users

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "Tax Audits: Practical Considerations on Support and Appeals Against the Tax Audits of Subsoil Users"

Transcription

1 Tax Audits: Practical Considerations on Support and Appeals Against the Tax Audits of Subsoil Users The performance of operations under subsoil use contracts is currently strictly supervised by the State, in particular the issues concerning the completeness and timeliness of the performance by mining companies of their tax obligations. As to subsoil users, we can state that in this respect, periodic tax audits are essentially unavoidable. This fact should encourage subsoil users to ensure that both internal and external controls for the accuracy of separate tax accounting for taxation objects and(or) tax-related objects are systematised and that there is proper accounting of all income and expenses, divided into direct, indirect and general classes in light of the specificity of the company. Given that, upon the results of such audits, the tax authorities often charge additional amounts of taxes, penalties and fines and that the audit files are transferred to the financial police authorities, subsoil users need to know the nuances of all of the tax, administrative and civil procedural laws. In this regard, please find below the main recommendations that will facilitate the sufficient minimisation of the risks of adverse consequences, which are possible according to the results of tax audits. Recommendations for the preparation to a tax audit: 1. The documents submitted for the tax audit should be internally checked in advance The documents submitted to the tax audit must be prepared on a systematic basis. For these purposes, a company may be subject to a pre-audit by independent auditing companies. As you are aware, a taxpayer has the right to amend the submitted tax reports within 5 years. In this regard, the differences between the calculated amounts of taxes and other

2 obligatory payments to the budget revealed through the internal audit or pre-audit may be corrected through the submission of additional declarations and calculations. It should be noted that self-correction by the taxpayer of errors in the tax reporting may be performed without being subjected to administrative penalties. Taking this measure would therefore eliminate the risk of the company being subject to fines by the tax authority. Under the Tax Code, the tax authorities must send written notice of a tax audit to the taxpayer 30 calendar days prior to the beginning of the planned comprehensive or limited scope audit, and only then the tax authority may initiate the tax audit. The performance of audits without prior notice is permitted in cases of reorganisation, liquidation, termination of operations in the RK, VAT deregistration of a taxpayer, if the taxpayer is absent from its location, as well as if there is a reasonable risk of concealment or destruction by the taxpayer (tax agent) of the documents required for the audit. The tax authorities may not send a prior notice of the tax audit to the company, reasoning that there may be a risk of concealment or destruction by the taxpayer of the documents required for the audit. This fact provides an additional ground for preparing and checking the documents on a preliminary basis without relying on the option to correct errors in tax reporting within 30 days after the receipt of the notice. 2. The tax service may be allowed to perform a tax audit only under proper instruction The basis for a tax audit is an instruction containing the following details: 1) date and number of registration of the instruction with the tax authority; 2) name of the tax authority that has issued the instruction; 3) full name of the tax payer (tax agent); 4) identification number; 5) type of audit; 6) position, full names of auditors, as well as specialists engaged in the tax audit under the

3 tax Code; 7) date of the tax audit; 8) tax period subject to the tax audit (in the case of documentary audits). It is also important to remember that the instruction to appoint a documentary tax audit must be sealed by the Office of the Committee on Legal Statistics and Special Accounts under the Regional Prosecutor's Office, which certifies the registration of the instruction. The absence of the seal of the OCLSSA can justify the non-admission of officials of the tax authority to perform a documentary tax audit. The tax audit may cover only the preceding five calendar year period. In the case of an additional declaration submitted for the period however, for which the limitation period expires in less than one calendar year, the specified period of limitation shall be extended by one calendar year for the conversion of tax liabilities. In addition, please be aware that the tax authorities may engage specialists from other government agencies with specialised knowledge in specific sectors for the performance of the audit. The names and positions of these specialists should be reflected in the order of the tax audit appointment. Persons not included in the order are not entitled to participate in the tax audit. As a general rule, the period of an audit is 30 business days after the delivery of the instruction with an option to be extended for a further 30 business days subject to additional instructions. With regard to legal entities that have non-resident structural subdivisions operating through a permanent establishment with more than one location in the Republic of Kazakhstan, as well as for major tax payers which are subject to monitoring, the period of a tax audit may be extended up to 180 business days.

4 When the formalities have been adhered to, and you understand clearly who will perform the audit and for what reason it will be performed, you should identify a place for an auditor to work, and show them who may be addressed in respect of different questions. Remember that an auditor should not interfere with your business, especially the work of the chief accountant and director. 3. It is important to know what auditors are entitled to do and what they are not. The most important thing is to be clear that an auditing state agency has the right to deal only with the matters within its competence and indicated in the instruction. The documents should be submitted to the audit within the list of documents specified in the documents request, which corresponds with the audit issues. Please note that the tax authority may request documents for an audit on the basis of a notice containing a preliminary list of required documents, as well as on the documents request. If the notice contains a preliminary list, that request must therefore contain a complete list of the documents requested for the audit by the tax authority. It is important to remember that the submission of documents for the audit not listed in the written request and not referred to in the issues of the ongoing audit is unacceptable. 4. The document requested should be submitted against the signature of the auditing tax authority The implementation of this recommendation is required for confirmation in the future, for example, in case of a tax dispute relating to the submission of certain documents for the audit by the tax authority. In other words, the submission of documentation against the signature will allow you to avoid claims from the tax authority stating that the documents were not submitted during the tax audit. With reference to our practice, please note that in several cases, the tax authorities stated in court that certain documents were not submitted by a taxpayer during the tax audit and as a consequence, such documents were not considered by the tax authority for additional tax charges. In this regard, avoiding such cases is only possible by providing the documentation

5 requested against the signature of the auditor. 5. In the course of the tax audit, it is necessary to cooperate in respect of a timely request and the opportunity to review a preliminary tax audit act As provided by the Tax Code, at the very beginning of a tax audit, the tax authority, if necessary, sends the relevant requests to the competent authorities and territorial tax authorities to obtain confirmation and to perform counter-audits. In practice however, the tax authorities do not always send such requests in a timely manner and, in some cases, get answers to the requests only after the completion of the tax audit. In this regard, the company at the beginning of the audit may forward the petition letter to the tax authorities, with an indication of the information, such as the customs authorities through which a customs clearance was performed, banks which made banking transactions, etc., with a request to sending requests in advance, as well as providing the draft tax audit act for review. It should be noted that in practice, the tax authorities often make concessions and give taxpayers the opportunity to review the draft tax audit act before it is signed. A preliminary review of the draft tax audit act will provide an opportunity to eliminate possible additional erroneous charges of taxes and other obligatory payments, to reduce the amount of the state duty charged in an appeal against the amounts of additional charges, etc. As a result of the review of the draft tax audit act, a taxpayer may send an auditor a written explanation setting out the arguments and facts confirming the illegality of one or another finding made by the auditor that will increase the responsibility of the tax auditor for the correctness of the tax audit act prepared thereby. 6. Upon completion of the tax audit, a taxpayer has to obtain not only the tax audit act, but also all annexes and attachments thereto Upon completion of a tax audit, the taxpayer shall be provided with the Audit certificate and the notice of the audit results. The tax audit certificate shall be accompanied by the necessary copies of the calculations made by the auditors of the tax service, and other materials received in the course of the tax audit. A taxpayer is thus entitled to require all

6 calculations made by the auditors to be attached to the audit certificate, as well as materials, which formed the basis for the auditors charging additional amounts of taxes and other obligatory payments to the budget. In this regard, obtaining all calculations made by the auditors together with the audit certificate will facilitate the subsequent appeal procedure against the results of the tax audit, if you disagree with them. Please note that the act of a documentary tax audit: 1) is prepared by the auditor, who performed the audit, in two copies, one of which is given to the representative of the Company; 2) must be delivered to the representative of the Company no later than the end of the audit, specified in the instruction on the appointment of the audit; 3) the day of delivering the act to the representative of the Company is considered to be the day of completion of the audit; 4) includes information that the representative of the Company has reviewed or refused to review the act; 5) includes the objections of the representative of the Company to the content of the act or a mark that the objections are set out separately and attached to the act; 6) must contain the signatures of all persons involved in the audit. Upon receiving the tax audit act for signing, a taxpayer is entitled to make a note indicating its disagreement with the results of the audit. In the case of additional charges, the tax service authority, within five days following the day of the completion of the tax audit, shall also deliver the notice of the audit results. Tax liabilities reflected in the notice of the tax audit results shall be subject to performance within thirty working days after the day following the date of the notice being delivered to the taxpayer.

7 7. The illegal actions of the tax authorities to assemble a protocol on administrative violations and resolutions to impose administrative penalties should be prevented In practice, the tax authorities, in most cases, deliver all of the documents together to the taxpayer at one time: the documentary tax audit act, the notice of the audit results, the protocol on administrative violations, and the decision to impose an administrative penalty. This expedited procedure for processing materials on administrative proceedings is however incorrect and is due to the desire of the tax auditors to save time on paperwork in a strict procedure, as well due to the compulsion of a quick payment of taxes and fines. Please note that after completing the protocol on administrative violations, the tax authority may decide to impose an administrative penalty within 15 days. This decision may be appealed to a higher tax authority or the court within 10 days after the receipt thereof. Due to the fact that at that moment, the results of the tax audit, on which basis the administrative proceedings are initiated, have not yet been appealed (because of having more time provided for the appeal) or rescinded, to appeal the decisions at this stage is not reasonable. In other words, until the results of the tax audit are rescinded, there are almost no chances of cancelling the administrative sanctions. In this regard, upon the receipt of the protocol on administrative violations, it would be much better to refer to the tax authorities with a request to suspend the administrative proceedings for the period of appeal of the audit results to a higher tax authority or the court. In future, the decision on administrative violations should be made, subject to the results of appealing the tax audit results. Please note that if the tax authorities still dismiss a petition to suspend the administrative proceedings and make a decision on imposing an administrative penalty, then given the option to appeal decisions within only a 10-day period, during this period a taxpayer may complain against the decision to impose an administrative penalty to a higher tax authority or an administrative court. In this case, given that in the case of the results of a tax audit not being cancelled, there are

8 no chances to cancel the decision to impose an administrative penalty, it is really desirable to make a request to suspend the administrative proceedings for the period of the appeal of the results of the tax audit. This strategy may freeze the administrative proceedings for a period to appeal the results of the tax audit and avoid collection of the disputed amounts of an administrative fine until the decision on the appeal of the results of the tax audit. Appeal of the tax audit results It should be particularly noted that, in accordance with Article 667 of the Tax Code, the notice of the tax audit results may be appealed to a higher tax service authority within thirty working days after the day following the date of the notice being delivered to the taxpayer. The failure to appeal and to execute the notice entails the forced collection of taxes and other obligatory payments and penalties from the taxpayer. Moreover, a tax payer is entitled to appeal the notice of the tax audit results directly to the court. According to Article 280 of the Civil Procedural Code of the RK, the period of limitation for applying to court shall be three months from the date of the receipt of the notice. In the case of appealing the notice to a higher authority of the tax service, and then in the case of a dismissal to the court, the limitation period shall be calculated from the date of the receipt of the decision from a higher authority of the tax service. Consequently, a taxpayer may appeal the audit results to a higher body or directly to the courts. Appealing a notice within the specified period to a higher tax authority or the court suspends the execution of the notice and, if additional tax charges exceed 2,000 MCI (for 2010 it is 2,826,000 Tenge), the transfer of audit files to the financial police authorities. On the contrary, appealing the tax audit results upon the expiry of a deadline does not cause the suspension of the above actions. Please note that a taxpayer may appeal the notice of the tax audit results, as well as: findings of the tax service contained in the Audit certificate, which violate and infringe upon the legitimate rights of the taxpayer; administrative acts of the tax authorities: acts of administrative penalties made

9 according to the tax audit results; actions or omissions of the tax authorities that violate and infringe upon the legitimate rights of the taxpayer. Prior to filing a claim to a higher authority and/or the court, you should thoroughly review the regulations, consult with lawyers, who have procedural experience, and weigh up your prospects. Confusion in applying regulatory legal acts, backdating thereof, and the contradictions between them can cause problems in the validity of certain regulations. You should therefore bear in mind that the regulations that establish the basis and procedure for collecting fines to the budget may be applied, provided that they were valid both at the time of the violation, and during the period when it was identified and subject to appropriate sanctions. In conclusion, please remember that success in appealing the tax audit results depends on a proper and reasoned justification for the illegality of the additional charges and findings made by the tax authority, as well as on the completeness and quality of the evidence provided. Best Regards, Tax Law Department Tel.: +7 (727) Fax: +7 (727)

REPUBLIC OF BULGARIA NATIONAL ASSEMBLY TAX PROCEDURE ACT. Promulgated State Gazette No. 61/16.07.1993. Amended SG No. 20/1996.

REPUBLIC OF BULGARIA NATIONAL ASSEMBLY TAX PROCEDURE ACT. Promulgated State Gazette No. 61/16.07.1993. Amended SG No. 20/1996. REPUBLIC OF BULGARIA NATIONAL ASSEMBLY TAX PROCEDURE ACT Promulgated State Gazette No. 61/16.07.1993 Amended SG No. 20/1996 Chapter One GENERAL PROVISIONS Article 1 This Act shall regulate the tax registration

More information

LAW OF THE REPUBLIC OF KAZAKHSTAN About the order of consideration of judicial bodies and individuals petitions

LAW OF THE REPUBLIC OF KAZAKHSTAN About the order of consideration of judicial bodies and individuals petitions LAW OF THE REPUBLIC OF KAZAKHSTAN About the order of consideration of judicial bodies and individuals petitions Article 1. Basic concepts used in this Law Article 2. Legislation of the Republic of Kazakhstan

More information

ALTERNATIVE TRADING SYSTEM RULES

ALTERNATIVE TRADING SYSTEM RULES ALTERNATIVE TRADING SYSTEM RULES (text according to legal condition at 20 June 2012) 1 NOTE: Only the Polish version of this document is legally binding. This translation is provided for information only.

More information

Rules of Alternative Trading System organised by the BondSpot S.A.

Rules of Alternative Trading System organised by the BondSpot S.A. Rules of Alternative Trading System organised by the BondSpot S.A. text according to legal condition at 1 January 2013 Only the Polish version of these documents is legally binding. This translation is

More information

ELECTRICITY SUPPLY/ TRADE LICENSE KORLEA INVEST A.S

ELECTRICITY SUPPLY/ TRADE LICENSE KORLEA INVEST A.S Hamdi Mramori Street, No 1 Prishtina 10000 Kosovo Tel: +381 (0) 38 247 615 ext. 103 Fax: +381 (0) 38 247 620 e-mail: info@ero-ks.org www.ero-ks.org ELECTRICITY SUPPLY/ TRADE LICENSE GRANTED TO: KORLEA

More information

Rules of Alternative Trading System organised by the BondSpot S.A.

Rules of Alternative Trading System organised by the BondSpot S.A. Rules of Alternative Trading System organised by the BondSpot S.A. The Rules adopted by the Management Board by Resolution No. 103/2009 dated 4 November 2009, as amended by the Management Board: by Resolution

More information

CHAPTER I I. Formation of a limited liability company CHAPTER I. GENERAL PROVISIONS

CHAPTER I I. Formation of a limited liability company CHAPTER I. GENERAL PROVISIONS Law of the Republic of Kazakhstan dated April 22, 1998 220-I On limited liability companies and additional liability companies (with alterations and amendments as of 29.12.2014) CHAPTER I. General provisions

More information

The Law of the City of Moscow. No. 30 dated the 30 th of June 2010. On the Chamber of Control and Accounts of Moscow

The Law of the City of Moscow. No. 30 dated the 30 th of June 2010. On the Chamber of Control and Accounts of Moscow The Law of the City of Moscow No. 30 dated the 30 th of June 2010 On the Chamber of Control and Accounts of Moscow In accordance with the federal legislation and the Moscow City Charter, this Law shall

More information

Estonie Loi sur la signature électronique Entrée en vigueur le 15 décembre 2000

Estonie Loi sur la signature électronique Entrée en vigueur le 15 décembre 2000 Estonie Loi sur la signature électronique Entrée en vigueur le 15 décembre 2000 Estonia - Digital Signatures Act Passed 8 March 2000 (RT I 2000, 26, 150), entered into force 15 December 2000. Chapter I

More information

Regulation on Credit Reporting Industry

Regulation on Credit Reporting Industry Translated from Chinese Order of the State Council (No. 631) The Regulation on the Credit Reporting Industry, as adopted at the 228th session of the executive meeting of the State Council on December 26,

More information

LAW. No. 8788, dated May 7, 2001 ON NON-PROFIT ORGANIZATIONS

LAW. No. 8788, dated May 7, 2001 ON NON-PROFIT ORGANIZATIONS LAW No. 8788, dated May 7, 2001 ON NON-PROFIT ORGANIZATIONS In reliance on articles 78 and 83 point 1 of the Constitution, on the proposal of Council of the Ministers, THE ASSEMBLY OF THE REPUBLIC OF ALBANIA

More information

Approved by Decision. of the Board of Directors. of the Open Joint Stock Company. Oil company LUKOIL. Minutes of No.

Approved by Decision. of the Board of Directors. of the Open Joint Stock Company. Oil company LUKOIL. Minutes of No. Approved by Decision of the Board of Directors of the Open Joint Stock Company Oil company LUKOIL Minutes of No. REGULATIONS ON THE HUMAN RESOURCES AND COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS

More information

SWEDBANK AS TERMS AND CONDITIONS FOR PAYMENT CARDS SERVICING Valid from 01.12.2014

SWEDBANK AS TERMS AND CONDITIONS FOR PAYMENT CARDS SERVICING Valid from 01.12.2014 SWEDBANK AS TERMS AND CONDITIONS FOR PAYMENT CARDS SERVICING Valid from 01.12.2014 1. TERMS AND DEFINITIONS 1.1 Account is a current account of the Merchant specified in the Agreement. 1.2 Agreement is

More information

KAZAKHSTAN LAW ON JOINT STOCK COMPANIES

KAZAKHSTAN LAW ON JOINT STOCK COMPANIES KAZAKHSTAN LAW ON JOINT STOCK COMPANIES Important Disclaimer This does not constitute an official translation and the translator and the EBRD cannot be held responsible for any inaccuracy or omission in

More information

Tax Sectors General Part General Provisions

Tax Sectors General Part General Provisions AMENDMENTS TO THE TAX CODE AS EFFECTIVE SINCE 1 JANUARY 2015 Laws on Amendments to the Tax Code: The tax Code was amended by the following laws of the Republic of Kazakhstan: the Law of the Republic of

More information

Not an Official Translation On Procedure of Coming into Effect of the Law of Ukraine On State Regulation of the Securities Market in Ukraine

Not an Official Translation On Procedure of Coming into Effect of the Law of Ukraine On State Regulation of the Securities Market in Ukraine Not an Official Translation Translation by Financial Markets International, Inc., with funding by USAID. Consult the original text before relying on this translation. Translation as of July 1999. RESOLUTION

More information

Regulations on Administration of Foreign Law Firms' Representative Offices in China

Regulations on Administration of Foreign Law Firms' Representative Offices in China Regulations on Administration of Foreign Law Firms' Representative Offices in China (Adopted at the 51st Executive Meeting of the State Council on December 19, 2001, promulgated by the Decree No. 338 of

More information

Changes in pre-trial settlement of tax disputes and other tax administration issues

Changes in pre-trial settlement of tax disputes and other tax administration issues www.law.pwc.ru Changes in pre-trial settlement of tax disputes and other tax administration issues Flash Report Russia, Issue No. 11 (82), Changes in pre-trial settlement of tax disputes and other tax

More information

Estonian Health Insurance Fund Act

Estonian Health Insurance Fund Act Issuer: Riigikogu Type: act In force from: 23.03.2014 In force until: 31.12.2016 Translation published: 02.04.2014 Amended by the following acts Passed 14.06.2000 RT I 2000, 57, 374 Entry into force 01.01.2001,

More information

Implementing Regulations under the Benelux Convention on Intellectual Property (Trademarks and Designs) *

Implementing Regulations under the Benelux Convention on Intellectual Property (Trademarks and Designs) * Implementing Regulations under the Benelux Convention on Intellectual Property (Trademarks and Designs) * The Executive Board of the Benelux Trademark Office and the Executive Board of the Benelux Designs

More information

RIDERS AGENT REGULATIONS (version on )

RIDERS AGENT REGULATIONS (version on ) RIDERS AGENT REGULATIONS (version on 01.01.2015) Introduction Professional cyclists generally resort to a riders' agent to put them in touch with a UCI WorldTeam or UCI Professional Continental Team with

More information

LAW OF MONGOLIA ON ELECTRONIC SIGNATURE

LAW OF MONGOLIA ON ELECTRONIC SIGNATURE LAW OF MONGOLIA ON ELECTRONIC SIGNATURE December 15, 2011 Ulaanbaatar CHAPTER ONE GENERAL PROVISIONS Article 1. Purpose of the law 1.1 The purpose of this Law is to determine the legal base of using electronic

More information

TERMS AND CONDITIONS FOR PAYMENT CARDS SERVICING

TERMS AND CONDITIONS FOR PAYMENT CARDS SERVICING TERMS AND CONDITIONS FOR PAYMENT CARDS SERVICING 1. TERMS AND DEFINITIONS 1.1. Authorisation is a query to check Card validity and availability of corresponding funds on the Card s account. 1.2. Card means

More information

PROVISION on Auditing Committee. of Open Joint Stock Company «Russian Insurance People s Company «ROSNO»

PROVISION on Auditing Committee. of Open Joint Stock Company «Russian Insurance People s Company «ROSNO» Approved by Resolution of General shareholders meeting of Open Joint Stock Company Russian Insurance People s Company ROSNO «19» April 2005 Minutes 24 PROVISION on Auditing Committee of Open Joint Stock

More information

LICENSING PROCEDURES FOR MANAGING GENERAL AGENTS TO OBTAIN AUTHORITY IN VIRGINIA

LICENSING PROCEDURES FOR MANAGING GENERAL AGENTS TO OBTAIN AUTHORITY IN VIRGINIA LICENSING PROCEDURES FOR MANAGING GENERAL AGENTS TO OBTAIN AUTHORITY IN VIRGINIA October 2005 GENERAL INFORMATION The 1992 Virginia General Assembly passed legislation requiring the licensing of managing

More information

CHAPTER 26.1-31.1 REINSURANCE INTERMEDIARIES

CHAPTER 26.1-31.1 REINSURANCE INTERMEDIARIES CHAPTER 26.1-31.1 REINSURANCE INTERMEDIARIES 26.1-31.1-01. Definitions. As used in this chapter: 1. "Actuary" means a person who is a member in good standing of the American academy of actuaries. 2. "Controlling

More information

Chapter I. 1. Purpose. 2. Your Representations. 3. Cancellations. 4. Mandatory Administrative Proceeding. dotversicherung-registry GmbH

Chapter I. 1. Purpose. 2. Your Representations. 3. Cancellations. 4. Mandatory Administrative Proceeding. dotversicherung-registry GmbH Chapter I.versicherung Eligibility Requirements Dispute Resolution Policy (ERDRP) 1. This policy has been adopted by all accredited Domain Name Registrars for Domain Names ending in.versicherung. 2. The

More information

September 23, 2014, No. 250 N

September 23, 2014, No. 250 N Code 050.0250 N. 23.09.14 September 23, 2014, No. 250 N Approving the Central Bank Regulation 19 Granting Permission to Participate in International Payment and Settlement Systems; the List of Changes

More information

APPROVED at the General Meeting of Participants of GSM Kazakhstan OAO Kazakhtelecom LLP. CHARTER OF Kcell Joint Stock Company

APPROVED at the General Meeting of Participants of GSM Kazakhstan OAO Kazakhtelecom LLP. CHARTER OF Kcell Joint Stock Company APPROVED at the General Meeting of Participants of GSM Kazakhstan OAO Kazakhtelecom LLP Minutes No. Date: CHARTER OF Kcell Joint Stock Company 1. General Provisions 1. This Charter of the joint stock company

More information

PLANT VARIETIES PROTECTION ACT (CHAPTER 232A, SECTION 54) PLANT VARIETIES PROTECTION RULES

PLANT VARIETIES PROTECTION ACT (CHAPTER 232A, SECTION 54) PLANT VARIETIES PROTECTION RULES CAP. 232A, R 1] Plant Varieties Protection Rules [2006 Ed. p. 1 PLANT VARIETIES PROTECTION ACT (CHAPTER 232A, SECTION 54) PLANT VARIETIES PROTECTION RULES Rule 1. Citation 2. Definitions 3. Fees 4. Forms

More information

FOR INFORMATION PURPOSES ONLY

FOR INFORMATION PURPOSES ONLY On December 23, 2013, the debtor Metropolitní spořitelní družstvo v likvidaci, having its registered office at Balbínova 404/22, Prague 2, Postal Code 120 00, Identification Number: 255 71 150, registered

More information

1. What changes are foreseen in the Law on income tax from 1.1.2016?

1. What changes are foreseen in the Law on income tax from 1.1.2016? This newsletter covers the following topics: 1. What changes are foreseen in the Law on income tax from 1.1.2016?... 1 2. Proposed changes to the Tax Code, with effect from 01.01.2016... 2 3. Proposed

More information

STUDENT LOAN INFORMATION

STUDENT LOAN INFORMATION STUDENT LOAN INFORMATION 1. Data of the creditor Creditor Address Activity licence Telephone number E-mail Fax number Web address Membership in associations Supervisory authority Swedbank AS, registered

More information

c. the fact that the provisions of this present Regulation do not create any cost for the State Budget, decides:

c. the fact that the provisions of this present Regulation do not create any cost for the State Budget, decides: No. 248/71 (4) Regulation for the Provision of Electronic Signature Certification Services THE HELLENIC TELECOMMUNICATIONS & POST COMMISSION (EETT) Taking into account: a. Law No. 2867/2000 "Organization

More information

TRADE UNIONS ACT (CHAPTER 333, SECTION 55) TRADE UNIONS REGULATIONS

TRADE UNIONS ACT (CHAPTER 333, SECTION 55) TRADE UNIONS REGULATIONS TRADE UNIONS ACT (CHAPTER 333, SECTION 55) TRADE UNIONS REGULATIONS Arrangement of Provisions 1 Citation. 1A Definition 2 Register. 3 Application for registration. 4 Manner of registration. 5 Certificate

More information

GENERAL CONDITIONS OF THE CONTRACT

GENERAL CONDITIONS OF THE CONTRACT GENERAL CONDITIONS OF THE CONTRACT The Contract consists of an order form and these General Conditions. In the event of conflicting interpretations, the purchase order shall take precedence over the General

More information

GENERAL TERMS OF MONEY TRANSFER SERVICE Swipe.lv

GENERAL TERMS OF MONEY TRANSFER SERVICE Swipe.lv GENERAL TERMS OF MONEY TRANSFER SERVICE Swipe.lv Approved at the meeting of the Board of the JSC Rietumu Banka, 10.07.2015, Minutes No. 41 1. BASIC TERMS 1.1. Bank the joint stock company Rietumu Banka,

More information

Law of Georgia On Normative Acts

Law of Georgia On Normative Acts Published in the Gazette of the Parliament of Georgia (November 19, 1996) Law of Georgia On Normative Acts Chapter I General Provisions Article 1 This Law shall define the types and hierarchy of normative

More information

LAW OF THE REPUBLIC OF TAJIKISTAN «ON STATE REGISTRATION OF LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS»

LAW OF THE REPUBLIC OF TAJIKISTAN «ON STATE REGISTRATION OF LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS» LAW OF THE REPUBLIC OF TAJIKISTAN «ON STATE REGISTRATION OF LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS» Chapter I. General provisions Article 1. Relations regulated by the present Law. 1. The present

More information

.ME. Rules for Uniform Domain Name Dispute Resolution Policy (the "Rules") (As approved by domen on November 13, 2015)

.ME. Rules for Uniform Domain Name Dispute Resolution Policy (the Rules) (As approved by domen on November 13, 2015) .ME Rules for Uniform Domain Name Dispute Resolution Policy (the "Rules") (As approved by domen on November 13, 2015) Administrative proceedings for the resolution of disputes under the Uniform Dispute

More information

LAW ON ELECTRONIC TRANSACTIONS

LAW ON ELECTRONIC TRANSACTIONS Lao People s Democratic Republic Peace Independence Democracy Unity Prosperity National Assembly No 20/NA Vientiane Capital, Date: 7 December 2012 (Unofficial Translation) LAW ON ELECTRONIC TRANSACTIONS

More information

CHAPTER 267. BE IT ENACTED by the Senate and General Assembly of the State of New Jersey:

CHAPTER 267. BE IT ENACTED by the Senate and General Assembly of the State of New Jersey: CHAPTER 267 AN ACT concerning third party administrators of health benefits plans and third party billing services and supplementing Title 17B of the New Jersey Statutes. BE IT ENACTED by the Senate and

More information

The Authority s Board of Directors Decision No. (1) of Concerning the Regulation for Investment Management

The Authority s Board of Directors Decision No. (1) of Concerning the Regulation for Investment Management The Authority s Board of Directors Decision No. (1) of 2014 Concerning the Regulation for Investment Management The Chairman of the Board of Directors of the Securities and Commodities Authority, Having

More information

REGULATION (EEC) No 2309/93

REGULATION (EEC) No 2309/93 REGULATION (EEC) No 2309/93 Council Regulation (EEC) No 2309/93 of 22 July 1993 laying down Community procedures for the authorization and supervision of medicinal products for human and veterinary use

More information

In the context of these regulations, the following definitions apply: the list of potential panelists published by the center;

In the context of these regulations, the following definitions apply: the list of potential panelists published by the center; These Dispute Resolution Regulations for.nl Domain Names came into effect on February 28, 2008 and were most recently amended on March 4, 2010. From that first date, any registrant of a.nl domain name

More information

REGISTRY RESTRICTIONS DISPUTE RESOLUTION PROCEDURE (RRDRP) 1 4 JUNE 2012

REGISTRY RESTRICTIONS DISPUTE RESOLUTION PROCEDURE (RRDRP) 1 4 JUNE 2012 REGISTRY RESTRICTIONS DISPUTE RESOLUTION PROCEDURE (RRDRP) 1 4 JUNE 2012 1. Parties to the Dispute The parties to the dispute will be the harmed established institution and the gtld registry operator.

More information

Code of Practice. Civil Investigation of Fraud. Notice COP 9 MAN

Code of Practice. Civil Investigation of Fraud. Notice COP 9 MAN Code of Practice Civil Investigation of Fraud Notice COP 9 MAN July 2009 (updated to 18 July 2011) 1 Introduction Contents Civil Investigation of Fraud Civil investigation of fraud statement Outline Confidentiality

More information

中 國 通 信 服 務 股 份 有 限 公 司

中 國 通 信 服 務 股 份 有 限 公 司 中 國 通 信 服 務 股 份 有 限 公 司 CHINA COMMUNICATIONS SERVICES CORPORATION LIMITED (A joint stock limited company incorporated in the People s Republic of China with limited liability) (Stock Code: 552) AUDIT COMMITTEE

More information

KAZAKHSTAN STOCK EXCHANGE

KAZAKHSTAN STOCK EXCHANGE KAZAKHSTAN STOCK EXCHANGE Agreed on with the Agency of the Republic of Kazakhstan on Regulation and Supervision of Financial Market and Financial Organizations on April 21, 2010 A g r e e d o n with the

More information

THIRD-LEVEL DOMAIN NAMES REGISTRATION POLICY

THIRD-LEVEL DOMAIN NAMES REGISTRATION POLICY Foundation for Assistance for Internet Technologies and Infrastructure Development Effective April 21, 2015 Version 1.0 THIRD-LEVEL DOMAIN NAMES REGISTRATION POLICY This Third-Level Domain Names Registration

More information

OPEN JOINT STOCK COMPANY AGENCY FOR HOUSING MORTGAGE LENDING. Agency for Housing Mortgage Lending OJSC INFORMATION POLICY GUIDELINES.

OPEN JOINT STOCK COMPANY AGENCY FOR HOUSING MORTGAGE LENDING. Agency for Housing Mortgage Lending OJSC INFORMATION POLICY GUIDELINES. OPEN JOINT STOCK COMPANY AGENCY FOR HOUSING MORTGAGE LENDING APPROVED: by decision of the Supervisory Council (minutes No 09 of 21 December 2007) Agency for Housing Mortgage Lending OJSC INFORMATION POLICY

More information

Insurance Authority Board of Directors Resolution No. 15 of 2013. Concerning Insurance Brokerage Regulations

Insurance Authority Board of Directors Resolution No. 15 of 2013. Concerning Insurance Brokerage Regulations UNITED ARAB EMIRATES INSURANCE AUTHORITY CHAIRMAN Insurance Authority Board of Directors Resolution No. 15 of 2013 Concerning Insurance Brokerage Regulations The Chairman of the Insurance Authority, Having

More information

Rules of Domain Names Registration under the.cz cctld

Rules of Domain Names Registration under the.cz cctld Rules of Domain Names Registration under the.cz cctld Effective from 1 January 2014 1. CONTENTS 1. Contents... 1 2. Introductory provisions... 1 3. Conclusion of an agreement and acknowledgement of the

More information

(Official Gazette of Bosnia and Herzegovina No 29/04) LAW ON THE PREVENTION OF MONEY LAUNDERING

(Official Gazette of Bosnia and Herzegovina No 29/04) LAW ON THE PREVENTION OF MONEY LAUNDERING (Official Gazette of Bosnia and Herzegovina No 29/04) LAW ON THE PREVENTION OF MONEY LAUNDERING I GENERAL PROVISIONS Article 1 This Law shall determine measures and responsibilities for detecting, preventing

More information

Guidelines on Fit and Proper Criteria for Insurance Undertakings

Guidelines on Fit and Proper Criteria for Insurance Undertakings Guidelines on Fit and Proper Criteria for Insurance Undertakings CHAPTER 1 - PRELIMINARY Introduction and citation 1. (a) These Guidelines on Fit and Proper Criteria for Insurance Undertakings ( Guidelines

More information

Law of the Republic of Azerbaijan on Non-Banking Credit Institutions

Law of the Republic of Azerbaijan on Non-Banking Credit Institutions Law of the Republic of Azerbaijan on Non-Banking Credit Institutions This Law regulates establishment, management and activities of non-bank credit institutions with purpose of more thoroughly meeting

More information

INTERNATIONAL SOCIETY OF ARBORICULTURE (ISA) CERTIFICATION PROGRAM ETHICS CASE PROCEDURES

INTERNATIONAL SOCIETY OF ARBORICULTURE (ISA) CERTIFICATION PROGRAM ETHICS CASE PROCEDURES INTERNATIONAL SOCIETY OF ARBORICULTURE (ISA) CERTIFICATION PROGRAM ETHICS CASE PROCEDURES INTRODUCTION. The ISA Certification Board develops and promotes high ethical standards for the Certified Arborist

More information

OFFICIAL STATISTICS LAW

OFFICIAL STATISTICS LAW OFFICIAL STATISTICS LAW I. GENERAL PROVISIONS Subject Article 1 This law provides the legal frame for the production and dissemination of official statistics and also for the organization of the system

More information

THE RULES ON THE SECURITIES SETTLEMENT SYSTEM OF THE CENTRAL SECURITIES DEPOSITORY OF LITHUANIA I. GENERAL PROVISIONS

THE RULES ON THE SECURITIES SETTLEMENT SYSTEM OF THE CENTRAL SECURITIES DEPOSITORY OF LITHUANIA I. GENERAL PROVISIONS APPROVED BY the CSDL Board meeting on October 19, 2007 Minutes No. 4 THE RULES ON THE SECURITIES SETTLEMENT SYSTEM OF THE CENTRAL SECURITIES DEPOSITORY OF LITHUANIA I. GENERAL PROVISIONS 1. The Rules on

More information

LAW ON PROVIDING FAST MONEY TRANSFER SERVICES (unofficial fair copy) 1 I. GENERAL PROVISIONS

LAW ON PROVIDING FAST MONEY TRANSFER SERVICES (unofficial fair copy) 1 I. GENERAL PROVISIONS LAW ON PROVIDING FAST MONEY TRANSFER SERVICES (unofficial fair copy) 1 I. GENERAL PROVISIONS Article 1 This Law shall regulate the manner and the terms and conditions for providing fast money transfer

More information

National Human Rights Commission of Mongolia Act

National Human Rights Commission of Mongolia Act National Human Rights Commission of Mongolia Act CHAPTER ONE GENERAL PROVISIONS Article 1. Purpose of the Law 1.1. The purpose of this Law shall be to determine legal basis and operational principles of,

More information

EXCHANGE RULES, SECTION XII. Conditions for Admission of Collective Investment Securities to Trading on the Regulated Market of the Exchange

EXCHANGE RULES, SECTION XII. Conditions for Admission of Collective Investment Securities to Trading on the Regulated Market of the Exchange EXCHANGE RULES, SECTION XII. Conditions for Admission of Collective Investment Securities to Trading on the Regulated Market of the Exchange PART I. GENERAL Article 1 Subject Matter and Definitions (1)

More information

LAW OF MONGOLIA ON ACCOUNTING (REVISED) May 13, 2001 Ulaanbaatar city. (Turiin medeelel #1, 2002) CHAPTER ONE GENERAL PROVISIONS

LAW OF MONGOLIA ON ACCOUNTING (REVISED) May 13, 2001 Ulaanbaatar city. (Turiin medeelel #1, 2002) CHAPTER ONE GENERAL PROVISIONS LAW OF MONGOLIA ON ACCOUNTING (REVISED) May 13, 2001 Ulaanbaatar city (Turiin medeelel #1, 2002) CHAPTER ONE GENERAL PROVISIONS Article 1. The Purpose of the Law 1.1. The purpose of this law is to determine

More information

Ministry of Labour and Social Policy LAW ON VOLUNTARY FULLY FUNDED PENSION INSURANCE (189347.11)

Ministry of Labour and Social Policy LAW ON VOLUNTARY FULLY FUNDED PENSION INSURANCE (189347.11) Ministry of Labour and Social Policy LAW ON VOLUNTARY FULLY FUNDED PENSION INSURANCE 1 Table of Contents CHAPTER 1 GENERAL PROVISIONS... 3 CHAPTER 2 VOLUNTARY PENSION FUNDS... 7 CHAPTER 3 PENSION COMPANIES

More information

The Law of the Republic of Azerbaijan on Non-Bank Credit Institutions

The Law of the Republic of Azerbaijan on Non-Bank Credit Institutions The Law of the Republic of Azerbaijan on Non-Bank Credit Institutions This Law shall define the rules on establishment, management and regulation of non-bank credit institutions with an aim to better meet

More information

Electronic Documents Law

Electronic Documents Law Disclaimer: The English language text below is provided by the Translation and Terminology Centre for information only; it confers no rights and imposes no obligations separate from those conferred or

More information

ONTARIO REGULATION proposed to be made under the

ONTARIO REGULATION proposed to be made under the Caution: This draft regulation is provided solely to facilitate dialogue concerning its contents. Should the decision be made to proceed with the proposal, the comments received during consultation will

More information

SPECIFIC AGREEMENT No./.. 1 ON A GRANT FOR AN ACTION

SPECIFIC AGREEMENT No./.. 1 ON A GRANT FOR AN ACTION ANNEX II MODEL SPECIFIC GRANT AGREEMENT FOR AN ACTION SPECIFIC AGREEMENT No./.. 1 ON A GRANT FOR AN ACTION This specific agreement ("the agreement") is concluded between: The European Union ("the Union"),

More information

KAZAKHSTAN STOCK EXCHANGE JSC

KAZAKHSTAN STOCK EXCHANGE JSC KAZAKHSTAN STOCK EXCHANGE JSC A g r e e d u p o n with the National Bank of Republic of Kazakhstan on June 26, 2015 Deputy Chairman of Management Board of National Bank of Republic of Kazakhstan A p p

More information

Rules of Domain Names Registration under cctld.cz

Rules of Domain Names Registration under cctld.cz Rules of Domain Names Registration under cctld.cz In effect as of 1 January 2010 1. INTRODUCTORY PROVISIONS 1.1. This document determines the rules for the registration and delegation of the second-level

More information

CONTENT OF THE AUDIT LAW

CONTENT OF THE AUDIT LAW CONTENT OF THE AUDIT LAW I. GENERAL PROVISIONS Article 1 This Law shall regulate the conditions for conducting an audit of legal entities which perform activities, seated in the Republic of Macedonia.

More information

The Warsaw Stock Exchange Rules

The Warsaw Stock Exchange Rules The Warsaw Stock Exchange Rules (text according to legal condition at 1 June 2015)* *The Warsaw Stock Exchange Rules adopted in Resolution No. 1/1110/2006 of the Exchange Supervisory Board dated 4 January

More information

CIRA Domain Name Dispute Resolution Rules Version 1.5 (July 28, 2014)

CIRA Domain Name Dispute Resolution Rules Version 1.5 (July 28, 2014) CIRA Domain Name Dispute Resolution Rules Version 1.5 (July 28, 2014) Proceedings for the resolution of disputes under the CIRA Domain Name Dispute Resolution Policy (the Policy ), shall be governed by

More information

(Informal Translation) Chapter One. General Provisions. 1- The deposit of securities with the Company or with any licensed entity;

(Informal Translation) Chapter One. General Provisions. 1- The deposit of securities with the Company or with any licensed entity; CAPITAL MARKET AUTHORITY (Informal Translation) Central Securities Depository and Registry Law No. 93 of 2000 Chapter One General Provisions Article 1 In this Law, the Company means a company licensed

More information

MINNESOTA DEPARTMENT OF HEALTH MASTER GRANT CONTRACT FOR COMMUNITY HEALTH BOARDS

MINNESOTA DEPARTMENT OF HEALTH MASTER GRANT CONTRACT FOR COMMUNITY HEALTH BOARDS MINNESOTA DEPARTMENT OF HEALTH MASTER GRANT CONTRACT FOR COMMUNITY HEALTH BOARDS DRAFT for Discussion Only 8.22.14 THIS MASTER GRANT CONTRACT, and amendments and supplements thereto, is between the State

More information

LITHUANIA LAW ON COMPANIES

LITHUANIA LAW ON COMPANIES LITHUANIA LAW ON COMPANIES Important Disclaimer This translation has been generously provided by the Lithuanian Securities Commission. This does not constitute an official translation and the translator

More information

Law On State Funded Pensions

Law On State Funded Pensions Disclaimer: The English language text below is provided by the Translation and Terminology Centre for information only; it confers no rights and imposes no obligations separate from those conferred or

More information

REGULATION on ОАО Gazprom Board of Directors

REGULATION on ОАО Gazprom Board of Directors APPROVED by resolution of the annual General Shareholders Meeting of ОАО Gazprom dated 28 June 2002, minutes 1, with amendments and supplements made by resolution of the annual General Shareholders Meeting

More information

GUIDELINES FOR THE ADMINISTRATION OF INSURANCE AGENTS - 2010

GUIDELINES FOR THE ADMINISTRATION OF INSURANCE AGENTS - 2010 GUIDELINES FOR THE ADMINISTRATION OF INSURANCE AGENTS - 2010 PART I - PRELIMINARY Purpose and Authorisation 1. These Guidelines are intended to provide the framework and procedure for the licencing and

More information

.eu Domain Name Registration Terms and Conditions

.eu Domain Name Registration Terms and Conditions .eu Domain Name Registration Terms and Conditions 1/15 TABLE OF CONTENTS Table of Contents...2 Definitions...3 Object and Scope...5 Section 1. Eligibility Requirements...5 Section 2. First Come, First

More information

General Terms and Conditions Document Management Version 2016

General Terms and Conditions Document Management Version 2016 General Terms and Conditions Document Management Version 2016 1. Subject (a) These Terms and Conditions apply to the service offered by exbo to the Customer under the Contract, which consists of the digitisation

More information

Nevada Registered Agent Association Proposed Changes to SB 39. February 3, 2015

Nevada Registered Agent Association Proposed Changes to SB 39. February 3, 2015 Nevada Registered Agent Association Proposed Changes to SB 39 February 3, 2015 Submitted By: Nevada Registered Agent Association Matthew Taylor (775) 887-8853 mtaylor@nvbiz.com Scott Scherer (775) 684-6000

More information

THE CENTRAL EXCISE ACT 1944

THE CENTRAL EXCISE ACT 1944 THE CENTRAL EXCISE ACT 1944 35B. Appeals to the Appellate Tribunal.- (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order (a) a decision or order

More information

Azerbaijan Law on Mortgage (adopted on 3 July, 1998; entered into force on 19 August 1998)

Azerbaijan Law on Mortgage (adopted on 3 July, 1998; entered into force on 19 August 1998) Azerbaijan Law on Mortgage (adopted on 3 July, 1998; entered into force on 19 August 1998) This English Translation has been generously provided by VneshExpertService. VneshExpertService Important Disclaimer

More information

INDONESIA Trademark Law as amended by Law No. 15 on August 1, 2001

INDONESIA Trademark Law as amended by Law No. 15 on August 1, 2001 INDONESIA Trademark Law as amended by Law No. 15 on August 1, 2001 TABLE OF CONTENTS CHAPTER I GENERAL PROVISIONS Article 1 CHAPTER II SCOPE OF MARKS Part One General Article 2 Article 3 Part Two Marks

More information

ON CIRCULATION OF CREDIT INFORMATION AND ACTIVITIES OF CREDIT BUREAUS THE REPUBLIC OF ARMENIA LAW

ON CIRCULATION OF CREDIT INFORMATION AND ACTIVITIES OF CREDIT BUREAUS THE REPUBLIC OF ARMENIA LAW THE REPUBLIC OF ARMENIA LAW ON CIRCULATION OF CREDIT INFORMATION AND ACTIVITIES OF CREDIT BUREAUS Adopted October 22, 2008 Article 1. Subject of Law CHAPTER 1 GENERAL PROVISIONS 1. This law regulates terms

More information

CITY OF RUTLAND, NORTH DAKOTA HOME RULE CHARTER

CITY OF RUTLAND, NORTH DAKOTA HOME RULE CHARTER Article 1 Incorporation CITY OF RUTLAND, NORTH DAKOTA HOME RULE CHARTER The inhabitants of the City of Rutland, NORTH DAKOTA, within the corporate limits as now established, or as established later in

More information

TAX OFFENCES AND ENFORCEMENT MEASURES IN RUSSIA

TAX OFFENCES AND ENFORCEMENT MEASURES IN RUSSIA Authors: Jon Hellevig, Anton Kabakov, and Artem Usov. Jon Hellevig, Managing partner of Awara Group LinkedIn: http://www.linkedin.com/in/jonhellevig Facebook: http://www.facebook.com/jonhellevig E-mail:

More information

2. Principle of "first come, first served" and acceptable domain names

2. Principle of first come, first served and acceptable domain names ANNEX 3: General terms and conditions of the contract between the domain name registrar and registrant as part of registering, renewing, and administering domain names Version: 1.0 Last Updated: June 2006

More information

Real Estate Investment Funds Regulations

Real Estate Investment Funds Regulations Real Estate Investment Funds Regulations Contents Part 1 : Preliminary Provisions Article 1 : Preliminary... 5 Article 2 : Definitions... 5 Part 2 : Authorization Article 3 : Authorization Requirements...

More information

TITLE 18 INSURANCE DELAWARE ADMINISTRATIVE CODE

TITLE 18 INSURANCE DELAWARE ADMINISTRATIVE CODE TITLE 18 INSURANCE 500 Agents, Brokers, Solicitors, and Consultants 1 504 Continuing Education for Insurance Agents, Brokers, Surplus Lines Brokers and Consultants 1.0 Statutory Authority and Purpose This

More information

FEDERAL LAW NO. 395-I OF DECEMBER 2, 1990 ON BANKS AND BANKING ACTIVITIES

FEDERAL LAW NO. 395-I OF DECEMBER 2, 1990 ON BANKS AND BANKING ACTIVITIES FEDERAL LAW NO. 395-I OF DECEMBER 2, 1990 ON BANKS AND BANKING ACTIVITIES (with the Additions and Amendments of December 12, 1991, February 13, June 24, 1992, February 3, 1996, July 31, 1998, July 5, 8,

More information

RESERVED NAMES CHALLENGE POLICY

RESERVED NAMES CHALLENGE POLICY RESERVED NAMES CHALLENGE POLICY 1.0 Title: Reserve Names Challenge Policy Version Control: 1.0 Date of Implementation: 2015-03-16 2.0 Summary This Reserved Names Challenge Policy (the Policy ) has been

More information

Limited liability company. Preferred form of business activity. Joint ventures with a limited number of shareholders. Shareholders who want:

Limited liability company. Preferred form of business activity. Joint ventures with a limited number of shareholders. Shareholders who want: ul. Krolewska 16, 00-103 Warsaw, Poland T: +48 22 581 44 00 F: +48 22 581 44 10 E: kontakt@fka.pl W: www.fka.pl KRS: 0000278271 NIP: 525-22-25-600 REGON: 017438631 Limited liability company Preferred form

More information

NEVADA CHAPTER 82 - NONPROFIT CORPORATIONS

NEVADA CHAPTER 82 - NONPROFIT CORPORATIONS NEVADA CHAPTER 82 - NONPROFIT CORPORATIONS GENERAL PROVISIONS NRS 82.006 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 82.011 to 82.041,

More information

THE GREEK GAMING LEGISLATIVE FRAMEWORK

THE GREEK GAMING LEGISLATIVE FRAMEWORK THE GREEK GAMING LEGISLATIVE FRAMEWORK Dimitris Panageas Legal Counsel, Club Hotel Loutraki S.A. European Association for the Study of Gambling (EASG) 9 th European Conference on Gambling Studies and Policy

More information

Rules for Uniform Domain Name Dispute Resolution Policy (the "Rules") As approved by the ICANN Board of Directors on 30 October 2009.

Rules for Uniform Domain Name Dispute Resolution Policy (the Rules) As approved by the ICANN Board of Directors on 30 October 2009. Rules for Uniform Domain Name Dispute Resolution Policy (the "Rules") As approved by the ICANN Board of Directors on 30 October 2009. These Rules are in effect for all UDRP proceedings in which a complaint

More information

CHARTERED PROFESSIONAL ACCOUNTANTS OF ONTARIO

CHARTERED PROFESSIONAL ACCOUNTANTS OF ONTARIO CHARTERED PROFESSIONAL ACCOUNTANTS OF ONTARIO REGULATION 9-1 PUBLIC ACCOUNTING LICENSING Adopted by the Council pursuant to the Chartered Accountants Act, 2010, and the Bylaws on June 16, 2011, as amended

More information

Regulations of the Clearing and Settlement House

Regulations of the Clearing and Settlement House Regulations of the Clearing and Settlement House (Financial Market) The unified text prepared by the Management Board of IRGiT on the day of September the 27th 2011, on the grounds ofirgit Supervisory

More information

T.C. Memo. 2014-234 UNITED STATES TAX COURT. RONALD L. KIRKPATRICK, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

T.C. Memo. 2014-234 UNITED STATES TAX COURT. RONALD L. KIRKPATRICK, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent T.C. Memo. 2014-234 UNITED STATES TAX COURT RONALD L. KIRKPATRICK, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6525-13L. Filed November 17, 2014. Donald W. Pemberton, for

More information