ST 154 of the Criminal Code of the Russian Federation.
Illegal actions of adopting children, placing them under guardianship (trusteeship), to be raised in foster families, committed repeatedly or for mercenary reasons, are punishable by a fine in the amount of up to forty thousand rubles or in the amount of the wages or other income of the convicted person for the period up to three months, or compulsory labor for a term of up to three hundred and sixty hours, or correctional labor for a term of up to one year, or arrest for a term of up to six months.
Commentary to Art. 154 Criminal Code
1. The objective side of the crime consists of illegal actions to adopt children, transfer them into guardianship (trusteeship), and be raised in foster families. The illegal nature of the listed actions is associated with a violation of the order contained in legislative and other normative acts regulating these issues (see the Family Code of the Russian Federation and other normative legal acts).
2. For the existence of a crime, it is necessary that those specified in Art. 154 of the Criminal Code, actions (in the absence of selfish motives) were committed repeatedly, i.e. more than twice. This sign can be established both when there is a gap in time between the placement of each child, and when two or more children are placed at the same time.
3. Subjective side - guilt in the form of direct intent. Its obligatory sign (in the absence of the sign of repetition) is motive - selfish motives, i.e. the desire to obtain material benefit from one’s illegal actions.
4. The crime has a formal composition and is considered completed at the moment of repeated commission of illegal actions or at the moment of the first action, if it was committed for selfish reasons.
5. The subject of a crime may include two categories of persons: a) any person who has reached the age of 18 years, who illegally adopted a child, becoming his guardian (trustee) or adoptive parent; b) persons who, in connection with the performance of official duties, took part in the commission of illegal actions considered in Art. 154 of the Criminal Code.
Article 154 of the RF Housing Code. Fee structure for residential premises and utilities (current version)
b) hot water supply, that is, the supply of hot water supplied through centralized hot water supply networks and in-house engineering systems to a residential building (household), to residential and non-residential premises in an apartment building, as well as in cases established by these Rules - to premises, included in the common property in an apartment building. In the absence of a centralized hot water supply, the supply of hot water to consumers in an apartment building is carried out by the contractor through the production and provision of public services for hot water supply using in-house engineering systems, including equipment that is part of the common property of the owners of premises in the apartment building (if such equipment is available);
c) drainage, that is, the removal of wastewater from a residential building (household), from residential and non-residential premises in an apartment building, as well as in cases established by these Rules, from premises included in the common property in an apartment building - through centralized networks drainage and in-house engineering systems;
d) electricity supply, that is, the supply of electrical energy supplied through centralized power supply networks and in-house engineering systems to a residential building (household), to residential and non-residential premises in an apartment building, as well as in cases established by these Rules - to premises included in composition of common property in an apartment building;
e) gas supply, that is, the supply of gas supplied through centralized gas supply networks and intra-building engineering systems to a residential building (household), to residential and non-residential premises in an apartment building, to premises that are part of the common property in an apartment building, as well as the sale of household equipment gas in cylinders;
f) heating, that is, the supply of thermal energy through centralized heating networks and intra-building engineering heating systems, ensuring the maintenance of the air temperature in a residential building, in residential and non-residential premises in an apartment building, in premises that are part of the common property in an apartment building in paragraph 15 of Appendix No. 1 to these Rules, as well as the sale of solid fuel in the presence of stove heating;
g) management of solid municipal waste, that is, collection, transportation, neutralization, disposal of solid municipal waste generated in apartment buildings and residential buildings.
Thus, according to Part 4 of Art. 155 of the RF Housing Code, the management of municipal solid waste is classified as a public service. Meanwhile, the term “municipal solid waste” (MSW) itself is defined differently in various legal acts. In addition, some regulations also use the terms “municipal solid waste” and “production and consumption waste.”
As follows from Art. 1 of the Federal Law of June 24, 1998 N 89-FZ (as amended on December 31, 2017) “On production and consumption waste”, production and consumption waste are substances or objects that are generated in the process of production, performance of work, provision of services or in the process of consumption, which are removed, intended for removal or subject to removal in accordance with this Federal Law.
Whereas municipal solid waste (MSW) is waste generated in residential premises during the process of consumption by individuals, as well as goods that have lost their consumer properties during their use by individuals in residential premises to meet personal and domestic needs. Municipal solid waste also includes waste generated during the activities of legal entities, individual entrepreneurs and similar in composition to waste generated in residential premises during consumption by individuals. Thus, this is a narrower concept than production and consumption waste.
As for household waste, it should be considered as a synonym for municipal solid waste. Thus, in the Comprehensive Strategy for the Management of Solid Municipal (Household) Waste in the Russian Federation, approved by Order of the Ministry of Natural Resources of Russia dated August 14, 2013 N 298, solid municipal (household) waste is understood as waste that is part of consumer waste and generated in multi-apartment and residential buildings. homes as a result of the consumption of goods (products) by citizens, as well as goods (products) used by them in these homes to satisfy personal needs and which have lost their consumer properties.
By establishing a specific list of public services provided to tenants and owners of premises and residential buildings, the legislator put an end to previously existing disputes about whether garbage collection is a public service. Moreover, the obligation to pay for the utility service for the management of solid municipal waste occurs in the presence of a concluded agreement between the executive authority of the relevant constituent entity of the Russian Federation and the regional operator for the management of solid municipal waste and an approved uniform tariff for the service for the management of solid municipal waste in the territory of the relevant constituent entity of the Russian Federation, but no later than January 1, 2021 (Part 20, Article 12 of the Federal Law of June 29, 2015 N 176-FZ “On Amendments to the Housing Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”).
It should be taken into account that Part 4 of the commented article applies to relations that arose after January 1, 2021. For the specifics of its application to contracts for services for the management of solid waste, concluded before this date for a period of more than 10 years, see the Federal Law of December 29, 2014 N 458-FZ “On amendments to the Federal Law “On Production and Consumption Waste”, certain legislative acts of the Russian Federation and the recognition as invalid of certain legislative acts (provisions of legislative acts) of the Russian Federation.”
It should be noted that in practice, payment documents received by owners and tenants of residential premises indicate together both utility services (with the exception of electrical energy, which is paid for under a separate payment document) and services for the maintenance of residential premises, which cover other types of services.
5. In paragraph 9 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 27, 2017 N 22 “On some issues of consideration by courts of disputes regarding payment for utilities and residential premises occupied by citizens in an apartment building under a social tenancy agreement or owned by them” was o.
Second commentary to Art. 154 of the Criminal Code of the Russian Federation
1. Actions that violate the legally established procedure and grounds for the corresponding type of placement of a child (adoption, placement under guardianship (trusteeship), foster care) should be recognized as illegal.
The commission of illegal adoption is recognized as repeated if it was carried out at least twice.
2. The subjective side is characterized by direct intent. Its obligatory feature is the motive for committing a crime - selfish motives.
3. The subject of the crime is a person who has reached the age of 18, who illegally adopted a child, who became his guardian (trustee) or adoptive parent, or who, in connection with the performance of official duties, took part in the commission of these actions.
Commentary on Article 154 of the Labor Code of the Russian Federation
1. Night time is considered to be from 10 pm to 6 am.
2. Night work (see commentary to Article 96) is paid at an increased rate. Payment is made by establishing additional payments. The amounts of additional payments are established by a collective agreement, a local regulatory act, which is adopted taking into account the opinion of the representative body of employees, or an employment contract. As the minimum guaranteed amount of additional payment, the minimum amount of increase in wages for work at night established by the Government of the Russian Federation is used - 20% of the hourly tariff rate (salary (official salary) calculated per hour of work) for each hour of work at night (Resolution of the Government of the Russian Federation dated 07/22/2008 N 554 “On the minimum amount of increase in wages for work at night”).
The indicated amount is the basic amount, below which payment for night work cannot be made. At the same time, a collective agreement or local regulatory act or employment contract may provide for payment at a higher rate. According to established tradition, night work is paid in the amount of 40% of the tariff rate (official salary).
3. For some categories of workers, increased additional payments are established (see, for example, the joint Resolution of the CPSU Central Committee and the Council of Ministers of the USSR dated March 1, 1982 N 165).
4. Increased payment is subject to each hour of night time as part of a work shift, although a collective agreement or local regulation or employment contract may provide for more preferential payment terms, for example, payment for a night shift. Rostrud believes that when developing these acts, it is possible to take into account the content of the Resolutions of the Council of Ministers of the USSR and the Council of Ministers of the RSFSR, which at one time established increased wages for work at night (letter of Rostrud dated October 28, 2009 N 3201-6-1). At the same time, it is important to emphasize that these acts are not currently in force (see Determination of the Supreme Court of the Russian Federation of November 12, 2008 N GKPI08-2113), therefore the legal regulation proposed, in particular, in the joint Resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions dated 02/12/1987 N 194 “On the transition of associations, enterprises and organizations of industry and other sectors of the national economy to a multi-shift operating mode in order to increase production efficiency” can only be used as a model for formulating the relevant provisions of a collective agreement or local regulatory act.
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Part 1. Tax base when a taxpayer sells goods and without including tax in them.
When a taxpayer receives payment or partial payment for upcoming deliveries of goods (performance of work, provision of services), the tax base is determined based on the amount of payment received, taking into account tax. The tax base does not include payment, partial payment received by the taxpayer on account of upcoming deliveries of goods (performance of work, provision of services): the duration of the production cycle of which is more than six months, when the taxpayer determines the tax base as such goods are shipped (transferred) works, provision of services) in accordance with the provisions of paragraph 13 of Article 167 of this Code; which are taxed at a tax rate of 0 percent in accordance with paragraph 1 of Article 164 of this Code; which are not subject to taxation (exempt from taxation). The tax base for the shipment of goods (work, services) on account of previously received payment, partial payment previously included in the tax base, is determined by the taxpayer in the manner established by the first paragraph of this paragraph.
Part 2. When selling goods and without including tax.
When selling goods (works, services) taking into account subsidies provided by the budgets of the budget system of the Russian Federation in connection with the use by the taxpayer of state regulated prices, or taking into account benefits provided to individual consumers in accordance with the law, the tax base is determined as the cost of goods sold (works, services), calculated based on the actual prices of their sales.
The amounts of subsidies provided by the budgets of the budgetary system of the Russian Federation in connection with the use by the taxpayer of state regulated prices, or benefits provided to individual consumers in accordance with the law, are not taken into account when determining the tax base.
Part 3. When selling property subject to accounting at cost, taking into account the tax paid, the tax base is determined as the difference between the price of the property being sold, determined taking into account the provisions of Article 40 of this Code, taking into account tax, excise taxes (for excisable goods), and the cost of the property being sold property (residual value taking into account revaluations).
Part 4. When selling agricultural products and products of their processing purchased from individuals (who are not taxpayers), according to the list approved by the Government of the Russian Federation (except for excisable goods), the tax base is determined as the difference between the price determined in accordance with Article 40 of this Code, taking into account tax and the purchase price of the specified products.
Part 5. The tax base for the sale of services for the production of goods from customer-supplied raw materials (materials) is defined as the cost of their processing, processing or other transformation, taking into account excise taxes (for excisable goods) and without including tax.
5.1. When selling cars purchased from individuals (who are not taxpayers) for resale, the tax base is determined as the difference between the price determined in accordance with Article 40 of this Code, including tax, and the purchase price of these cars.
Part 6. When selling goods and without including tax.
When selling the underlying asset of financial instruments of futures transactions traded on an organized market and involving the delivery of the underlying asset without including tax. When selling the underlying asset of option contracts and without including tax in them. For the purposes of this chapter, the specification of a forward transaction financial instrument means an exchange document that defines the terms of the forward transaction financial instrument.
Part 7. When selling goods in reusable containers that have deposit prices, the deposit prices of this container are not included in the tax base if the specified container is subject to return to the seller.
Part 8. Depending on the specifics of the sale of goods (work, services), the tax base is determined in accordance with Articles 155 - 162 of this chapter.
Part 9. Lost force on January 1, 2008.
— Federal Law of November 4, 2007 N 255-FZ. ‹ Article 153 (Tax Code of the Russian Federation). Tax base Up Article 155 (Tax Code of the Russian Federation). Features of determining the tax base when transferring property rights ›
