Aktuaalsed õigusteemad

A recent decision by the Supreme Administrative Court, which deviates from the financial authorities' previous practice, has substantial impact on the property transfer tax assessment base. Sellers of real property who are registered as VAT payers may now file a supplementary tax return to recover a portion of the property

The time-limits for completion of import and export operations have been extended. In Belarus there is a duty to complete foreign trade operations providing for compensated transfer of goods (works, services, information and IP rights), within the established time-limits. The extension of these time-limits is subject to permit of the

Creditors can now enforce their monetary claims faster and more efficiently. This is due to the newly introduced electronic enforcement proceeding, an alternative to enforcing monetary claims with the standard order for payment. In the new electronic proceeding, most communication with the court is carried out electronically, making the proceeding

Another amendment to the Commercial Code is in the works. Here is an overview of the most important proposed changes. Appointment as a statutory representative or member of the supervisory body will require the written consent of the individual concerned. The so-called “piercing the corporate veil” principle is introduced. This

GTC in a foreign language only apply if referred to in negotiations and contract language.Companies wishing to apply their General Terms and Conditions (GTC) to cross-border contracts are well advised to provide the GTC in the language they use in negotiations and contracts and to attach them when concluding