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Коммерческое право. Обособленные и необособленные подразделения (самое важное)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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9. SEPARATED AND NON-SEPARATED SUBDIVISIONS

Company division - this is an organizational element of its structure, which does not have the status of a legal entity, which implements individual internal and (or) external functions of the company.

Among the divisions of commercial organizations, two main types are distinguished in terms of participation in economic turnover - isolated (representative office, branch, branch) and non-isolated (management, department, department).

In Art. 11 of the Tax Code states that separate subdivision organization - any subdivision territorially isolated from it, at the location of which stationary workplaces are equipped. A separate subdivision of an organization is recognized as such regardless of whether or not its creation is reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified subdivision. At the same time, the workplace is considered stationary if it is created for a period of more than one month.

The most common departments whose activities are not intended for external contacts of the firm.

Department - this is a non-separate subdivision of a legal entity, which is located at the location of the legal entity.

Creation offices indicates that the company, pursuing the goals of decentralization of management, begins to separate the activities of any unit, imposing on it the performance of separate external functions and giving it more independence, including formalizing the rights of the head of the department with a power of attorney. But since the branch is located at the location of the legal entity, it is not a branch.

Representation is a separate subdivision of a legal entity located outside its location; represents the interests of a legal entity and protects them (Article 55 of the Civil Code).

Branch located outside the location of the legal entity and performs all of its functions or part of them, including the functions of representation (Article 55 of the Civil Code).

A representative office and a branch are united by the following features:

▪ territorial and property isolation;

▪ when creating a branch or representative office, the organization transfers to them part of the property, which is reflected on a separate balance sheet of the created division. In this case, the property remains the property of the legal entity;

▪ a branch or representative office can act in commercial transactions only on behalf of a legal entity in accordance with the internal regulations (regulations) of this legal entity;

▪ a branch or representative office is designated in the charter of the legal entity and acts in accordance with the powers specified in the power of attorney addressed to its head;

▪ the function of representing the interests of a legal entity and protecting them.

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