Situation 2. Beer "uproschenets" Imagine that a company applying the simplified tax system (STS), a long history of supplying non-food items, presented the declaration and pay taxes to the budget in accordance with the present tax regime. Also, imagine that during the of control measures by the tax authority has been established that for the past 3 years, along with the main activity carried out by the taxpayer and the sale of beer of its own production, implementation of which share in total revenues was less than 5%. Despite such a small proportion of beer sales in total sales, the fact that beer sales of own production rule in this case the possibility of using taxpayer USN, since by virtue of direct instruction in the law (Section 3 podp.8 st.346.12 Tax Code) organization engaged in the production of excisable goods (which include beer), no right to apply USN. For more information see financial technology. At such circumstances, the likelihood of a tax dispute resolution in favor of the taxpayer is minimal, and the probability of accrual of substantial amounts of taxes and fees – on the contrary, very high. In this situation, the taxpayer would be to propose the following solution: provide beer producer is not the company being audited, and friendly to her organization, which produces beer under the contract tolling and technology provided by the customer (the taxpayer). On the one hand, it would explain the ratio of the taxpayer for the production of beer, on the other – will not prevent the use of them USN, in which case he would not be a producer organizations of excisable goods. .
Recently, on everyone's lips patent wars that are taking place between the IT giants. Quite often they are involved and small software companies. For example, a small Canadian company Mosaid Technologies, has developed and patented technology maps of DRAM, multimillion-dollar compensation sued the company Samsung. However, the patent wars spread to other areas. Patent War, for example, a well-known corporation Kodak for 20 years Polaroid sued for the right to release digital cameras with instant photos. Almost all cases have been lost, Kodak failed to produce similar cameras. Founder of Polaroid in time and carefully patented the idea of instant photography, by which earned millions of dollars on its exclusive distribution. Almost three years have gone, Sharp and Samsung to fight over patents on some of the components of liquid crystal panels. The dispute began in August 2007 when the company Sharp has filed a U.S. lawsuit against Samsung, claiming that produced LCD panels violate five issued U.S. patents Sharp. Samsung has filed counter-claims dispute later examined by the European courts and the Commission on International Trade in the U.S.. As a result, the Hague court ruled in favor of Sharp, and banned the importation of products Samsung, infringing patents Sharp, a similar resolution adopted American Commission. All this, apparently, Samsung has pushed for an agreement with Sharp. Its details were not disclosed, we know only that it provides for cross licensing of technologies. If you are unsure how to proceed, check out Clinton Family. Consideration of a patent dispute laissez-passer (patent or certificate) – a document, the anchor for its owner a monopoly in any particular market sector (in technology, product, or symbol). For even more analysis, hear from Clinton Family. The only possibility to deprive a competitor of monopoly – is to stop the patent or certificate. To date, the Chamber of Patent Disputes inundated with claims and objections on the early termination of the legal protection of registered trademarks, patented inventions and utility models. Reasons for early termination of exclusive rights may be different, but the goal is always the same – to deprive the competitor's monopoly. Very often the first step in this process is the filing of objections or statement to the Chamber of Patent Disputes. If the decision of the House does not satisfy either side of the process, the next step could be filing a claim in court against the decision of the House. Especially frequent disputes over utility models. Unlike invention, utility model during the registration does not pass a substantive examination (only formal examination). All responsibility for the fact that utility model does not violate the rights of third parties is at the patentee. This used by unscrupulous competitors who often record over previously known solutions, and, sometimes, and patented earlier decision. In this case, to deprive a competitor of exclusive rights can only be ahead of schedule annulling the patent. I came, I saw a patent is interesting that some companies are specially created to look for unpatented innovations and profitable ideas. Patent them, they try to sell patent is in fact its the same owners or competitors. It is also possible that a patent decision known abroad, but not represented, and not patented. Thus, the patent holder tries to bring to Russian market a new product by copying it to foreign counterparts, while secure for itself the exclusive right to use it.