Gift

The book discusses the application of civil law norms on the gift, the procedure for notarial certificate of the gift agreement and the consent of the spouse for the implementation of gift. The legal positions of the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation, examples of judicial practice, clarification and recommendations of the Federal Notarial Chamber are given.
Such public and legal consequences of donation were analyzed as the presentation of information to the tax authorities, in particular, the responsibility of notaries for failure to submit information, and taxation of individuals during the gift. Grants exempted from personal income tax taxes are described, cases of reduction in personal income tax by the amount of donations are described, and some complex issues arising in the process of notarial certificates of the gift agreement are also explained.
The manual is addressed to notaries and other practicing lawyers