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29.06.2023 10:34

On October 1, 2020, the Supreme Court, within the framework of case No. 361/8331/18, investigated the issue of the difference between an advance and a deposit, as well as the consequences of non-fulfillment of the obligation by each of the parties.

The main difference is advance does not perform a security function. The party that issued the advance has the right to demand its return in case of termination of the obligation before the beginning of its performance, as well as in all cases of non-fulfillment of the contract.

In case of termination of the contract for any reason advance must be returned to the buyer in full.

The essential difference between an advance and a deposit, as noted above, is that the advance is not charged with the function of securing the obligations assumed by the parties. Therefore, regardless of which party is responsible for the default, whoever received the advance must return it. Therefore, if the seller or the provider of services (works) received a certain amount of money as an advance, and the contract was not fulfilled, then, regardless of whose fault it happened and what circumstances prevented it, the advance must be returned in any case.

In contrast to an advance, the deposit is subject to return only in case of termination of the obligation before the beginning of its performance or due to the impossibility of performance. If the contract specifies advance payment in the form of a "deposit", it is better to refuse such an agreement, because the "deposit" is not refundable!

In case of doubt regarding the legal nature of the amount paid to the account of payments due from the party under the contract, this amount is considered to be paid as an advance, unless it is explicitly indicated that it is a deposit (part 2 of article 570 of the Civil Code).

29.06.2023 10:19

Until August 7, 2020, foreign economic agreements and contracts had to comply with the requirements of the Order of the Ministry of Economy and European Integration dated September 9, 2001 under No. 201 "Approving the Regulations on the Form of Foreign Economic Agreements (Contracts)". However, this document is no longer valid. Another document that would establish the requirements for foreign trade agreements has not yet been adopted.

When concluding such contracts, it is necessary to pay special attention to the name of the contract (agreement of purchase and sale, provision of services, delivery, etc.), its number, as well as the date of conclusion of the contract and the preamble. Here, the full names of the parties to the foreign exchange transaction (according to the relevant registers) with an indication of the country, as well as the abbreviated names of the parties ("Customer", "Seller", "Supplier", etc.), the authorized person on whose behalf the foreign exchange contract is concluded, the names of the founders or other documents on the basis of which the constituent management bodies or representatives of the counterparties act when concluding a foreign exchange contract.

Regarding the subject matter of the ZED contract, it is indicated here which goods (works, services) or other objects of civil rights that one of the counterparties must supply (perform) to the other, specifying the exact name, brand, content of the service or the final result of work or a completed object. If the goods (works, services) require a more detailed description or the nomenclature of goods (works, services) is significant, then such data can be specified in an appendix or specification and must be an integral part of the FTA contract, as stated in the text of the contract itself.

Regarding price and total cost. The price per unit of measurement of the product is indicated here, as well as the total cost of the product (works, services), except when the prices are calculated according to the formula, and the currency of the contract. If goods of different quality and assortment are delivered, the price is indicated separately for each product of each grade, type, and brand.

Terms of payments. Conditions on the currency of payment, methods, procedure and terms of monetary or other settlements and guarantees of payment obligations by the parties. It can also be indicated on the basis of which documents payment, prepayment is made, and on whose account bank commissions are paid.

Regarding the term of the contract. The contract can be open-ended, that is, until the parties fully fulfill their obligations under the contract, or with a fixed date of termination of the contract.

Details of the parties. The location or place of residence of the parties is indicated (address, town, country), complete postal and payment details of the contracting parties.

As an example, you can consider the option at the link: https://static.privatbank.ua/files/data/dogovor/%D0%97%D1%80%D0%B0%D0%B7%D0%BE%D0%BA% 20%D0%B7%D0%BE%D0%B2%D0%BD%D1%96%D1%88%D0%BD%D1%8C%D0%BE%D0%B5%D0%BA%D0%BE% D0%BD%D0%BE%D0%BC%D1%96%D1%87%D0%BD%D0%BE%D0%B3%D0%BE%20%D0%BA%D0%BE%D0%BD% D1%82%D1%80%D0%B0%D0%BA%D1%82%D1%83.docx

29.06.2023 09:58

There are two main options in which forms a musician can work:

  • A natural person is an entrepreneur who carries out activities under the simplified taxation system;

  • Legal entity (LLC) that can work both on the general taxation system, when the music band has a high level of earnings and significant current expenses, and on the same simplified taxation system.

It is not possible to single out one form over another. Each has its advantages and disadvantages.

For example, one of the disadvantages of LLCs compared to FOPs is a more complicated registration procedure. You need authorized capital, prepare a package of documents, such as a charter, protocol, order, etc. The legal address at which the LLC will be accounted for is mandatory. It can be the address of one of the founders or you need to rent an office. Also, FOP can get profit "on hand". He can withdraw all funds that come to the FOP account, and there is no need to report on them. The main thing is to pay taxes and submit reports on time. Also, it is much easier to close a FOP compared to an LLC.

Undoubtedly, the LLC has its advantages. For example, an LLC can have an unlimited number of founders. Also, the advantage of an LLC is that you risk only the assets of the company, and not your own property.

This is just a short list of advantages and disadvantages. For a more detailed consultation, contact me, I will be happy to help.

29.06.2023 09:41

In accordance with Article 225 of the Labor Code, an employee may apply to the commission for labor disputes within a three-month period from the day when he learned or should have learned about the violation of his right, and in disputes about the payment of wages due to him - without limitation for any period.

According to Article 226 of the Labor Code, the commission on labor disputes is obliged to consider a labor dispute within ten days from the date of submission of the application.

Therefore, in order to apply to the commission for labor disputes, it is necessary to apply to the latter with the appropriate application within the above-mentioned terms. In the application, it is necessary to outline the essence of the question and requirements.

The commission on labor disputes makes decisions by the majority of its members present at the meeting.

The decision shall specify: the full name of the enterprise, institution, organization, surname, name and patronymic of the employee who applied to the commission, or his representative, the date of the application to the commission and the date of consideration of the dispute, the essence of the dispute, the surnames of the members of the commission, the employer or his representatives, voting results and reasoned decision of the commission.

Copies of the commission's decision are delivered to the employee and employer within three days.

29.06.2023 09:33

If the neighbors do not want to voluntarily compensate you for the material damage caused to you in connection with the flooding of the apartment, then you need to go to court.

As a general rule, a lawsuit against a natural person is filed in court at the place of residence or stay registered in accordance with the procedure established by law, unless otherwise provided by law. Also, a claim for compensation for damage caused to the property of individuals or legal entities may be filed at the place of damage.

The first thing to do is to record the fact that the apartment is flooded. To do this, you need to contact the balance keeper (JEK or condominium). After that, the relevant commission will draw up a report on the flooding of the apartment, which must indicate the nature of the flooding, its causes, the damage caused, a list of damaged items, and the amount of necessary repairs. The appeal to the balance keeper should be submitted in writing and keep the second copy with you. I also advise you to record the damage caused by the flooding of the apartment in a photo or video. The above-mentioned evidence will be extremely important when the court considers the case.

Also, the court must confirm the amount of the damages incurred. To do this, you need to contact the relevant expert institution with a request to conduct a construction and technical expert study, based on the results of which you can determine the causes and extent of the damage caused by the flooding of the apartment. The expert will provide a report on the determination of the cost of restorative repair and construction works that must be carried out, as well as a conclusion on the valuation of the property, which can be attached to the case in the future.

29.06.2023 09:26

YES, of course you have to pay income tax on YouTube.

If you haven't done it yet, you need to register as an FOP. Group 1, with the lowest single tax rate, is not suitable for bloggers, as it is intended only for market traders. You will have to choose between the 2nd and 3rd group of single tax payers. The difference between these groups is the amount of income received per year.

In 2023, the amount of income for individuals paying the single tax must not exceed the following amounts for:

  • of the second group of EP payers - UAH 5,587,800;

  • of the third group of EP payers - 7,818,900 hryvnias.

29.06.2023 09:20

The Code of Judicial Ethics (https://zakon.rada.gov.ua/rada/show/n0001415-13#Text), a key professional document of Ukrainian judges, is devoted to the ethical behavior of judges, including integrity.

The Grand Chamber of the Supreme Court explained what integrity is. Integrity is a necessary moral and ethical component of a judge's activity, which, among other things, determines the limit and manner of his behavior, which is based on the principles of an objective attitude to the parties in cases and honesty in the way of one's life, the performance of one's duties and the administration of justice .

The following criteria of integrity and professional ethics of judges (candidates for the post of judge) are highlighted, namely: independence, impartiality (impartiality), honesty and incorruptibility, compliance with ethical standards, equality and diligence.

The High Qualifications Commission of Judges (HCQC), the Public Integrity Council (GRD) or the Public Council of International Experts (GRME) assesses the compliance of candidates and current judges with these criteria.

28.06.2023 22:02

After the state registration of termination of business activity, an individual continues to be registered with the regulatory bodies as an individual - a tax payer who received income from the conduct of business activity.

If there are reasons and taking into account the statute of limitations provided for by the Code of Civil Procedure, the controlling body may appoint and conduct a documentary check of such a natural person - a taxpayer.

According to the Tax Code of Ukraine, the tax bank provides only information about the fact of opening accounts.

If the Tax Office wants to find out information about the actual movement of funds on your personal (card) accounts, it must apply to the court to obtain a Decision on disclosure of bank secrecy. After all, this type of information already falls under the signs of bank secrecy.

I inform you about the existence of draft law No. 8226, according to which banks may be obliged to provide, upon request, tax information on operations on special business accounts of private limited liability companies with a tax agent bank, i.e. all information on operations of crediting funds to accounts, on the purpose of payment, identification data and number account of the counterparty.

28.06.2023 13:52

At the university, you were told correctly, because Certificates instead of a military ticket, which were previously issued by commissariats, are not military registration documents and must be replaced.

"is it mandatory to pass the medical board to get a prescription in this case?" - YES, definitely. In accordance with Article 14 of the Law of Ukraine "On Military Duty and Military Service", in order to obtain a certificate of registration, it is necessary to undergo a medical examination.

"are there any nuances that will lead to the fact that I will be forced to abandon my studies in favor of serving in the army?" - no one will be able to force you to abandon your studies. However, if the VLK recognizes you as suitable for military service and at that time you will not have a formal deferral, in accordance with Article 23 of the Law of Ukraine "On Mobilization Training and Mobilization", then you may be issued a summons for dispatch (mobilization order). Failure to appear on such a summons entails criminal liability. In addition, if you will be enrolled in the ranks of the Armed Forces of Ukraine, that is, if you will acquire the status of a military serviceman, then you will not be able to leave the military service on the basis that you are in graduate school.

"what actions should be avoided when passing the medical examination in my case, if I want to continue my studies?", - in order for you to continue your studies, it is necessary for the VLK to recognize you as unfit for military service. In the event that the VLK recognizes you as suitable (or limitedly suitable) for military service and you do not have a formal deferral, then you may be called up for service and then it will be quite problematic to be released from it.

28.06.2023 09:50

It is extremely important for the debtor to indicate the phrase "payment of alimony" in the purpose of payment. This simple action can protect the debtor from many possible problems.

If you are the recipient of alimony (debtor in enforcement proceedings), then you need to apply to the executor in which to indicate the required amount for enrollment in alimony.