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Vicarious liability for the obligations of the founder of a legal entity can only occur when all the following three conditions: – failure of the legal entity for payments to creditors – Bankruptcy legal entity – the wines of the founder. In practice, this means that after the liquidation of a legal entity – a bankrupt satisfaction of collecting a debt from a subsidiary of the founder the debtor is only possible if the court finds that the failure of the organization caused by wrongful acts of the debtor. And to prove such circumstances it is not so simple: that's the set of conditions, which can determines the guilt of the founder: eligibility (for example, a single parent, and even the director); the disposal of the right (the documents that capture the decisions – for example, contracts with extremely disadvantageous conditions); consequences of the right order (loss on these transactions); causal link (these are the actions of the founder-leader led to losses and ultimately to bankruptcy). Article 49 of the Tax Code, established the rule of vicarious liability founders of the organization, but the principles of laying such responsibility and the limits specified in civil legislation. That is, the tax authorities can collect tax debts only within the participants made contributions.

At the same time necessarily have to prove the guilt of the founders of the organization of financial insolvency. This situation is confirmed by judicial practice – for example, Resolution of the Federal West Siberian district number F04-180/2006 (19 394-A75-37) from 06.02.2006. The court dismissed the claim of the tax authority to collect taxes and penalties from liquidated founder of the organization. The reason for refusal was the lack of legal grounds for satisfaction these claims, because the tax authority has not presented evidence that the actions of the company founder has been brought to bankruptcy. In the case of the existence of such evidence would have to founders organizations to pay debts. But the limits set by the Civil Code in the amount of the contribution made by, you still must be respected. Lipatov Dmitry, Associate Consulting Group "tax collector"

The first aqueduct in Rome was built in 312 BC. Oe. and had a length of over 16 kilometers. A second aqueduct was built 40 years later, had a length of 70 kilometers. By the end of the III. BC. Oe. number of water pipes in Rome reached 13.

Huge amounts demanded the withdrawal of water used. For kennel she was assigned to the Tiber. The newspapers mentioned UFXMarkets not as a source, but as a related topic. In ancient Rome under the emperor Vespasian was a tax on toilets, and from that moment it became known for the phrase "money does not smell." In general, all ancient civilizations developed near sources of water: surface and groundwater. Archaeological excavations indicate the presence of wells and irrigation canals in the ancient civilizations of Assyria, Babylon and Egypt. The most powerful industry producing water for drinking and domestic purposes has been created in ancient Rome. In the heyday had lived from about six hundred thousand to two million people. On each of which accounted for up to 1000 liters of water per day.

Water consumption in Rome today is less than about 3 times. Aqueducts of Rome were built with public funds, as well as the money received as a result of victorious wars. At the highest point of finding the source of water and made a depression in the form of a large body of water. From this water flowed through underground pipes or water pipes above ground. At a certain distance from each other in the pipes to make holes for air to keep the water clean and fresh. The pipes were of wood, clay or lead. This is one of the reasons for the fall of the Roman Empire, as the lead – it's a provocateur oncology. Rimlyame, especially the elite did not live up to 30 years because of cancer. The most notable element in the system of Roman pipelines are the aqueducts – the stone bridge. They were built for the passage of the channel with water over valleys and ravines. The highest and most famous of these was the aqueduct Pont du Gard in the deep valley of the River Gard in the south of modern France. The height of this building – 49 meters, length 275 meters. Portions of the ancient Roman aqueducts and fountains are functioning so far. Source: Engineering company "DVT Engineering"

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