Civil Code

If the amount of tax was not deducted tax agent individual obligation to make payment of tax on their own by filing a tax return. It remains to consider the case when an enterprise with a large share capital sold at a price significantly lower than par. From a tax perspective the seller – a natural person, selling shares in the authorized capital of below its nominal value does not entail tax consequences. But as the regulatory authorities would react to that selling price less? “The objects of civil rights include things, including money and securities, other property, including property rights, services and activities, information, results of intellectual activity, including exclusive rights to them (intellectual property), intangible benefits. “- art. 128 Civil Code. As we have discussed above, the share of fixed capital refers to property rights, so the sale of share capital is a bargain sale. “Execution of the contract is paid at a price fixed by agreement”

1. Art. 421 Civil Code. Thus, the sale of the share capital, the participant can implement it at any price. The owners of the share capital of an llc can sleep peacefully at her sold below face value. First, fts is not specifically track such transactions, such as for joint stock companies whose shares are traded on the organized stock market securities.

Secondly, the current legislation, not the obligation, to involve an independent appraiser to assess the market value of the share capital sold Society. And third, the judicial practice of assessed taxes from the sale of shares llc is absent. Less quiet should be the shareholders who sold their shares at a price below par.

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