Calculation of the market value of the right to free use of the gas pipeline. Evaluation of the right of use. Early termination of a free use agreement

• Section I Introduction to Civil Law
• Concept civil law
  • Concept, subject and methods of civil law
  • Principles of civil law
  • Sources of civil law. Effect of normative legal acts in time, space and circle of persons
  • Civil law system
  • Civil law as a science and academic discipline
• Section II civil legal relations
• Concept, content and types civil legal relations
  • Concept and signs of civil legal relations
  • Contents of civil legal relations
  • Types of civil legal relations
• Subjects of civil legal relations
  • Citizens (individuals) as subjects of civil legal relations
    • Civil legal capacity and legal personality
    • Civil capacity. Subjective right and legal obligation
    • Guardianship and guardianship. Patronage
    • Citizen's name and place of residence
    • Recognition of a citizen as missing. Declaring a citizen dead
    • Acts civil status
  • Legal entities as subjects of civil legal relations
    • Formation, reorganization and termination of activities legal entity
    • Bankruptcy (insolvency) of a legal entity
    • Types of legal entities
    • Russian Federation, subjects Russian Federation, municipalities as subjects of civil law
• Objects of civil rights
  • The concept of the object of civil rights. Classification of things
  • Money and securities
    • Results of creative activity. Information. Results of work and services. Intangible benefits
• Grounds for the emergence, change and termination of civil legal relations
  • Concept of legal facts
  • Types and classification of legal facts
  • Concept, types and form of transactions
  • Conditions for the validity of transactions. Concept and types of invalid transactions
• Exercise and protection of civil rights
  • Exercise of civil rights and fulfillment of duties
  • Civil rights protection
• Representation
  • Concept and types of representation
  • Power of attorney. Types of powers of attorney
• Deadlines in civil law. Limitation period
  • Concept and types of deadlines
  • Expiration of limitation periods
• Section III Ownership and others real rights
• Property law and property rights
  • The concept of property rights
  • General provisions on property rights. Forms of ownership and forms of ownership
  • Contents of property rights
  • Acquisition and termination of ownership
  • Features of the content of property rights of various subjects of civil rights
    • Ownership of legal entities
    • The right of state and municipal property
  • Common property right
  • Property rights of persons who are not owners. The right of economic management and the right of operational management. Easements
  • Protection of property rights and other proprietary rights
  • Ownership and other real rights to land
  • Ownership and other proprietary rights to residential premises
• Section IV Law intellectual property
• Right to results intellectual activity and means of individualization
  • General provisions on intellectual rights ah and intellectual property
    • Exclusive rights on the results of intellectual activity
    • Civil legal methods of protecting intellectual rights
    • Copyright
    • The concept and content of rights related to copyright (related rights)
    • Patent Law
    • Right to selection achievement
    • Right to topologies integrated circuits
    • The right to a production secret (know-how)
    • The right to means of individualization of legal entities, goods, works, services and enterprises
    • The right to use the results of intellectual activity as part of a unified technology
• Section V Law of Obligations. General provisions
• Concept and types of obligations. Fulfillment of obligations
  • Concept and grounds for the emergence of obligations
  • Parties to the obligation
  • Types of obligations
  • Concept and principles of fulfillment of obligations
  • Proper fulfillment of obligations
• Ensuring the fulfillment of obligations
  • The concept and system of ways to ensure the fulfillment of obligations
  • Penalty
  • Pledge
  • Hold
  • Surety
  • Bank guarantee
  • Deposit
• Change of persons in an obligation
  • Transfer of creditor's rights to another person
  • Debt transfer
• Liability for breach of obligations
  • Concept, forms and types of civil liability
  • Conditions of civil liability for violation of obligations
  • Grounds for exemption from civil liability
  • Amount of civil liability
• Termination of obligations
  • Concept and grounds for termination of obligations
  • Methods for terminating obligations
• General provisions of the contract
  • Concept and meaning of the contract
  • Contents and form of the agreement
  • Classification of contracts
  • Conclusion of an agreement
  • Change and termination of the contract
• Certain types of obligations
• Purchase and sale. Mena
  • General provisions on the purchase and sale agreement
  • Rights and obligations of the parties
  • Execution of the purchase and sale agreement and liability of the parties for its non-fulfillment
  • Retail purchase and sale
  • Supply of goods
  • Supply of goods for state and municipal needs
  • Contracting
  • Energy supply
  • Sale of real estate
  • Sale of the enterprise
  • Mena
• Donation
• Annuity and life support with dependents
  • General provisions on annuity
  • Types of annuity
• Transfer of property for temporary use
  • General rental provisions
  • Certain types of leases and lease of certain types of property
  • Renting residential premises
  • Free use
• Contract
  • General provisions on contracts
  • Types of contract
• Carrying out research, development and technological work
• Paid provision of services
• Transportation and transport expedition
  • Concept and types transport transportation
  • Forms of organization and types of contract for the carriage of goods
• Loan and credit
  • The concept of credit and settlement legal relations
  • Loan
  • Credit. Commodity and commercial loans
  • Financing agreement for assignment of monetary claim
• Bank deposit and bank account agreements
  • Bank deposit agreement
  • Bank account agreement
• Settlement obligations
  • General provisions on calculations
  • Settlements by payment orders
  • Settlements under a letter of credit
  • Payments for collection
  • Payments by checks. Bill of exchange
  • Storage in a warehouse
  • Special types of storage
• Insurance
  • General provisions on insurance
  • Insurance contract
  • Types and forms of insurance
• Assignment. Acting in someone else's interest
  • Order
  • Acting in someone else's interest without instructions
• Commission. Agency
  • Commission agreement
  • Agency agreement
• Trust property management
• Commercial concession
• Simple partnership
• Public promise of reward. Public competition. Games and betting
  • Public promise of reward
  • Public competition
  • Games and betting
• Liabilities arising from causing harm
  • General provisions on compensation for harm. Certain types of liability
  • Compensation for harm caused to the life and health of a citizen, or due to defects in goods, works or services. Compensation for moral damage
• Liabilities due to unjust enrichment
• Section VII Inheritance Law
• Inheritance law
  • General provisions on inheritance
  • Inheritance by will
  • Inheritance by law
  • Acquiring an inheritance
  • Inheritance of certain types of property
• Section VIII Private International Law
• International private law
  • Concept, sources and norms of private international law
  • Legal status individuals in private international law
  • Legal status of legal entities in private international law
  • General principles of application of law
  • Ownership
  • Foreign economic transactions
  • Consideration of disputes in arbitration

Free use

An agreement for the gratuitous use of property (loan agreement) is essentially similar to a lease agreement. In these contracts, the same object is individually defined and non-consumable things. The goals aimed at transferring property for temporary use are also the same.

However, there are differences between these agreements. The main difference between them is based on remuneration. For example, a paid lease agreement implies increased responsibility of the lessor for the quality of the transferred item compared to a gratuitous loan agreement. But due to the fact that these agreements have many similarities, to the loan agreement in accordance with clause 1 of Art. 689 of the Civil Code of the Russian Federation, it is possible to apply many of the rules provided for by the Civil Code of the Russian Federation for a lease agreement. For example, the definition of the object of these agreements (Article 607 of the Civil Code of the Russian Federation), some provisions on deadlines (clause 1 and part 1 of clause 2 of Article 610 of the Civil Code of the Russian Federation), on the obligations of using the transferred property for its intended purpose (clauses 1 and 3 of Art. 615 of the Civil Code of the Russian Federation), on recognizing the agreement as renewed at indefinite period, if the tenant or borrower continues to use the property after the expiration of the period in the absence of objections from the other party (clause 2 of Article 621 of the Civil Code of the Russian Federation), on the distribution between the parties of costs that relate to the improvement of the property received for use (clauses 1 and 3 of Article 623 of the Civil Code RF). Chapter 36 of the Civil Code of the Russian Federation, which is directly devoted to the agreement for gratuitous use, mainly contains rules that define the specifics of a loan as a gratuitous agreement (Articles 689-701).

Under an agreement for gratuitous use (loan agreement), one party (the lender) undertakes to transfer or transfers an item for gratuitous temporary use to the other party (the borrower), and the latter undertakes to return the same item in the condition in which it received it, taking into account normal wear and tear, or in a condition stipulated by the contract (clause 1 of Article 689 of the Civil Code of the Russian Federation).

From this definition it follows that: the loan agreement is gratuitous, mutual (bilaterally binding); the law allows the parties to determine for themselves whether the contract is considered concluded from the moment an agreement is reached or from the moment the thing is actually transferred, i.e. depending on their discretion, the contract can be either consensual or real. However, at the same time, it remains bilaterally binding, since after the transfer of the thing, the lender remains responsible for the shortcomings of the thing that arose before its transfer (Article 693 of the Civil Code of the Russian Federation).

The specificity of a loan agreement is that, by transferring a thing for use, the lender does not receive any consideration and does not derive benefits from such provision. Therefore, the scope of application of the agreement usually concerns personal trust relationships or relationships related to the achievement of any non-commercial goals (educational, charitable, etc.).

The law establishes (Article 305 of the Civil Code of the Russian Federation) that for the duration of the use of the thing, the borrower becomes its title owner and enjoys the right to protect his possession. At the same time, the law imposes on the borrower the risk of accidental loss of an item transferred for temporary use, if its loss or damage occurred as a result of improper use, transfer to a third party without the knowledge of the lender, and also if, taking into account specific circumstances, the borrower was able to prevent the loss or damage of the loaned item, sacrificing his thing, but chose to keep his thing (Article 696 of the Civil Code of the Russian Federation).

According to Art. 700 of the Civil Code of the Russian Federation, the transfer of ownership to another person or the leasing of an item does not entail the termination of the loan agreement - it remains in force, and all obligations of the lender are transferred to the new owner.

As for the form of the agreement in question, this agreement, even if it is concluded for a period of more than one year, can be concluded orally, except in cases where one of the parties or both parties are legal entities, and also when the value of the loan subject is 10 times exceeds minimum size remuneration (clause 1 of article 161 of the Civil Code of the Russian Federation).

The parties to the agreement - the lender and the borrower - can be any subjects of civil law. In accordance with Art. 690 of the Civil Code of the Russian Federation, the owner and other persons authorized to do so by law or by the owner can act as a lender. For example, the tenant of an enterprise has the right to transfer for free use the property included in the enterprise without the consent of the owner, unless otherwise specified in the lease agreement (Article 660 of the Civil Code of the Russian Federation). According to paragraph 2 of Art. 690 of the Civil Code of the Russian Federation establishes a restriction for commercial organization to transfer its property for free use to a person who is its founder, participant, manager, member of its management or control body.

TO essential conditions loan agreements include subject and gratuitousness. The consideration of consideration is considered decisive, and it must be separately specified or clearly follow from the content of the agreement, otherwise the agreement may be recognized as a lease agreement.

The subject of the loan agreement includes any non-consumable thing that does not lose its natural properties during use. This thing must be clearly defined, because the loan requires the return not of a similar, but of the same thing that was originally transferred. Both movable and immovable things are transferred for free use. According to Art. 607 of the Civil Code of the Russian Federation, land plots and other isolated natural objects, enterprises, buildings, structures, equipment, vehicles and other things that meet the above requirements. Restrictions on the rental of property for free use are provided for by law.

The law establishes that if the subject of a loan agreement is not movable property, then this agreement is subject to state registration (Article 164 of the Civil Code of the Russian Federation). Such registration is due to the fact that the conclusion of an agreement for the gratuitous use of property limits the rights of the owner to use this property. This restriction remains the same in the event of a transfer of ownership from the lender to another person.

The loan agreement is a fixed-term loan, because things under this agreement are transferred for temporary use. However, there are no clear rules for establishing deadlines for Sec. 36 of the Civil Code of the Russian Federation does not establish. The term in a gratuitous use agreement can be either definite or indefinite. If this agreement is concluded for an indefinite period, each party can cancel it at any time, notifying the other party one month in advance, unless the agreement provides for a different notice period (Clause 1 of Article 699 of the Civil Code of the Russian Federation).

The content of the loan agreement consists of the rights and obligations of its parties. It is assumed that the scope of the lender's obligations under the agreement depends on how it defines the moment from which the agreement is considered concluded. For example, in a consensual agreement, the lender's obligation is to transfer the thing in order and condition suitable for use in accordance with its purpose. The obligation to transfer a thing is considered fulfilled when the thing is transferred with all accessories and related documents (instructions, rules, etc.), unless otherwise provided by the contract (Clause 2 of Article 691 of the Civil Code of the Russian Federation).

If the specified documents and accessories are not transferred, the item cannot be used for its intended purpose (for example, a car without a registration certificate) or the use loses value for the borrower, who may demand that he be provided with documents and accessories or terminate the contract and compensate for actual damage (Article 692 of the Civil Code of the Russian Federation) .

The real contract is considered concluded only from the moment the subject of the loan is provided. At the same time, the obligation to comply with all quality requirements for the transferred item and documents and accessories remains. When transferring an item, the lender is obliged to warn the borrower about all the rights of third parties to this item (easement, pledge, etc.). If this obligation has not been fulfilled, the borrower, who has learned of the existence of such rights, may demand termination of the contract and compensation for actual losses (Article 694 of the Civil Code of the Russian Federation). The lender is also obligated to warn the borrower about all the shortcomings known to the lender at the time of transfer of the thing, regardless of how significant they are.

According to Art. 693 of the Civil Code of the Russian Federation, the lender is responsible for those defects of the thing that he intentionally or through gross negligence did not stipulate when concluding an agreement for gratuitous use. For defects in an item that the lender did not know about at the time of concluding the contract, he, unlike the lessor, is not responsible. The lender is also not responsible for the defects of the thing that he specified when concluding the agreement or which should have been discovered by the borrower during the inspection of the thing or checking its serviceability when concluding the agreement. These deficiencies are subject to elimination by the borrower.

If the borrower discovers deficiencies for which the lender is responsible, he may, at his choice, demand from the lender: elimination of these defects free of charge or reimbursement of his expenses for their elimination; early termination of the contract and compensation for actual damage incurred. The lender, notified by the borrower of the intention to eliminate the defects of the thing, is given the right to replace the faulty thing with another similar thing that is in good condition (Clause 2 of Article 693 of the Civil Code of the Russian Federation).

The lender is also liable for damage caused to a third party as a result of the use of the thing, unless he proves that the damage arose as a result of the intent or gross negligence of the borrower or the person in whose possession this thing ended up with the consent of the borrower (Article 697 of the Civil Code of the Russian Federation). However, the law will establish an exception here: when the subject of the loan is a thing, the use of which is recognized as a source of increased danger, the owner of the specified source of increased danger at the time of causing the harm is responsible for the damage caused (Article 1079 of the Civil Code of the Russian Federation).

In an agreement for gratuitous use, the borrower’s obligation also includes the use of the thing transferred to him in accordance with the terms of the agreement, and if such conditions are not defined in the agreement, then in accordance with the purpose of the thing (clause 1 of Article 615 of the Civil Code of the Russian Federation). In this case, the borrower is obliged to use the thing personally, without transferring it to third parties without the permission of the lender.

If the lender uses the thing not in accordance with its purpose or the terms established by the loan agreement, the lender may demand termination of the agreement and compensation for losses. The same consequences can occur when transferring an item to a third party without the permission of the lender (Clause 1, Article 698 of the Civil Code of the Russian Federation). And in these situations, the borrower bears the risk of accidental loss of the item.

The law also obliges the borrower to maintain the thing in good condition, including the implementation of current and overhaul, as well as payment of expenses for maintaining the item (Article 695 of the Civil Code of the Russian Federation). The provisions of this article are dispositive character and are applied if the parties to the contract have not provided for a different distribution of responsibilities for the contents of the thing.

Upon termination of the agreement, the borrower must return the same thing to the lender in the condition in which it was received, taking into account normal wear and tear or in the condition stipulated by the agreement (Clause I, Article 689 of the Civil Code of the Russian Federation), the relevant documentation and accessories must be returned with it deadline.

If the borrower has not fulfilled this obligation, the lender may demand from the borrower the thing that is the subject of the loan, and also demand compensation for losses caused by the failure to return the thing. These losses must be compensated in full, including not only actual damage, but also lost profits. For untimely return of an item, the contract may establish sanctions provided for by civil law (for example, a penalty, a fine, etc.).

Changes and termination of the loan agreement are carried out according to the rules provided for in Chapter. 26 and 29 of the Civil Code of the Russian Federation, taking into account the features established by Art. 698-701 Civil Code of the Russian Federation.

In other words, the loan agreement remains in force when ownership passes from the lender to another person (Article 700 of the Civil Code of the Russian Federation). It is also preserved in the event of the death of the citizen-lender or reorganization or liquidation of the legal entity - the lender. In these cases, the rights and obligations under the agreement pass to the heirs and other legal successors of the lender or to the persons to whom the ownership right or other right on the basis of which the thing was transferred for free use was transferred.

A different situation arises in the event of the death of a citizen-borrower or liquidation of a legal entity - the borrower. In this case, the contract for free use is subject to termination. However, this rule is dispositive, and other consequences of the death or liquidation of the borrower may be established by agreement of the parties.

According to the Civil Code of the Russian Federation, the lender may also demand early termination of the contract if the borrower uses the thing for other purposes, does not fulfill obligations to maintain the thing in good condition or its contents, significantly worsens the condition of the thing, or transfers the thing to a third party without the consent of the lender (Clause 1 of Art. 698 Civil Code of the Russian Federation). The borrower, in turn, may demand termination of the contract if defects are discovered that make it impossible or burdensome to use the thing. The borrower has the right to demand termination of the contract if the thing, due to circumstances for which he is not responsible, turns out to be unfit for use for its intended purpose, as well as in cases where the lender does not warn the borrower about the rights of third parties to the transferred thing. The agreement can also be terminated by the borrower if the lender fails to fulfill the obligation to transfer the thing or documents and accessories related to it (Clause 2 of Article 698 of the Civil Code of the Russian Federation).

The Civil Code of the Russian Federation (Article 699) also establishes the possibility of unilateral refusal of the contract. Unlike termination of a contract in unilaterally, the refusal is not related to violations of the terms of the contract by the counterparty and does not require going to court. The possibility of refusal depends on whether or not the duration of the contract is defined. Each party may at any time cancel a loan agreement concluded without specifying a term by notifying the other party one month in advance, unless the agreement provides for a different procedure. Unilateral refusal of an agreement, the term of which is determined, is possible only on the part of the borrower in compliance with the month (or other period established in the agreement) for notifying the lender.

However, if after the expiration of the contract the borrower continues to use the thing and the lender does not object to this, the contract is considered renewed on the same terms for an indefinite period (clause 3 of Article 610 of the Civil Code of the Russian Federation).

Upon termination of the agreement, the improvement of the property made by the borrower is the subject of the agreement, and separable improvements are the property of the borrower, unless otherwise provided by the loan agreement in question. If the improvement made is inseparable from the property, then the borrower may, at the end of the contract, claim compensation for their cost (clause 2 of Article 623, clause 2 of Article 689 of the Civil Code of the Russian Federation).

I APPROVED

Head of the Municipal Department

property and land resources of the administration of the Lyskovsky municipal district of the Nizhny Novgorod region

________________S.A Kulikova

"_____" September 2014

COMPETITION DOCUMENTATION

for the right to conclude a contract for free use

municipal property that is in the municipal ownership of the municipal formation "Lyskovsky municipal district"

Lyskovo,

2014

Part I

General information

1. Notice of an open tender

for the right to conclude agreements for free use

municipal property

2. General provisions.

This Tender Documentation has been developed in accordance with the Civil Code of the Russian Federation, Federal Law No. 135-FZ dated July 26, 2006 “On Protection of Competition”, Order of the Federal Antimonopoly Service No. 67 dated February 10, 2010 (as amended on October 20, 2011 No. 732, dated March 30 .2012 No. 203, dated December 24, 2013 N 872/13 “On the procedure for holding competitions or auctions for the right to conclude lease agreements, gratuitous use agreements, property trust management agreements, other agreements providing for the transfer of rights in relation to state or municipal property, and a list types of property in respect of which the conclusion of these agreements can be carried out through bidding in the form of a competition.”

All attachments to the Tender Documentation are an integral part of this Tender Documentation.

The Applicant is expected to review all instructions, forms, conditions and technical requirements contained in the competition documentation before submitting an application for participation in the competition. Incomplete submission of the information requested in the competition documentation, or submission of an application for participation in the competition that does not meet all the requirements of the competition documentation, constitutes the risk of the Applicant, and gives the commission the right to reject the application for participation in the competition.

2.1. Terms and abbreviations.

Order– Order of the Federal Antimonopoly Service of Russia dated February 10, 2010 No. 67 (as amended on October 20, 2011 No. 732, dated March 30, 2012 No. 203, dated December 24, 2013 N 872/13) “On the procedure for holding competitions or auctions for the right to conclude lease agreements , agreements for gratuitous use, agreements for trust management of property, other agreements providing for the transfer of rights in relation to state or municipal property, and a list of types of property in respect of which the conclusion of these agreements can be carried out through bidding in the form of a competition";

official website - www.torgi.gov.ru- official website for posting information about the competition;

Applicant– a person applying for a contract for free use and submitting an application to participate in the competition. The applicant can be any legal entity, regardless of its organizational and legal form, form of ownership, location and place of origin of capital, or any individual, including an individual entrepreneur. The applicant has the right to participate in the competition both directly and through his representatives. The powers of the Applicant's representatives are confirmed by a power of attorney issued and executed in accordance with civil law, or its notarized copy;

the organizer of the competition is the Department of Municipal Property and Land Resources of the Administration of the Lyskovsky Municipal District;

contest - bidding, the winner of which is the person who offered the best terms for the execution of the contract.

competition documentation – documentation developed and approved by the competition organizer that meets the requirements provided for by the Order;

application for participation in the competition (hereinafter referred to as the application) – executed in accordance with this competition documentation , confirmation by the Applicant of his consent to participate in the competition on the conditions specified in the notice of the competition and competition documentation;

agreement for the free use of municipal property (hereinafter referred to as the agreement) – an agreement concluded by the organizer of the competition with the winner of the competition.

competition participant– An applicant admitted by the commission to participate in the competition;

lot– a selected subject of a competition, through which, in the manner prescribed by the Order, a person is determined who receives the right to conclude an agreement for the gratuitous use of municipal property.

borrower- a party to a gratuitous use agreement that receives property for gratuitous temporary use from the other party.

property – municipal property intended for transfer (surrender) for free use.

2.2.1. Requirements for the content, composition and form of the application and instructions for filling it out.

Requirements for the content, form and composition of the application.

1. Receipt for receipt of documents - form No. 1 in part II of the competition documentation.

2. Participant’s application – form No. 2 with annex – in part II of the competition documentation.

3. Information and documents about the Applicant:

a) company name (name), information about the organizational and legal form, location, postal address (for a legal entity), last name, first name, patronymic, passport details, information about place of residence (for an individual), contact telephone number – in Form No. 2 of Part II of the tender documentation;

b) an extract from the unified state register of legal entities received no earlier than six months before the date of publication of the competition notice on the official website or a notarized copy of such an extract (for legal entities), received no earlier than six months before the date of publication on the official website website of the notice of the competition, an extract from the unified state register of individual entrepreneurs or a notarized copy of such an extract (for individual entrepreneurs), copies of identity documents (for other individuals), a duly certified translation into Russian of documents on state registration of a legal entity or state registration of an individual as an individual entrepreneur in accordance with the legislation of the relevant state (for foreign persons) received no earlier than six months before the date of publication of the tender notice on the official website of the auction;

c) a document confirming the authority of a person to carry out actions on behalf of the Applicant - a legal entity (a copy of the decision on appointment or election or an order on the appointment of an individual to a position, according to which such an individual has the right to act on behalf of the Applicant without a power of attorney (hereinafter for the purposes of this paragraph - the manager). If another person acts on behalf of the Applicant, the application must also contain a power of attorney to carry out actions on behalf of the Applicant, certified by the seal of the Applicant (for legal entities) and signed by the head of the Applicant or a person authorized by this head, or a notarized copy of such power of attorney. If the specified power of attorney is signed by a person authorized by the Applicant’s manager, the application must also contain a document confirming the authority of such person;

d) copies of the Applicant’s constituent documents (for legal entities);

e) a decision on approval or on the completion of a major transaction or a copy of such a decision if the requirement for the need for such a decision to carry out a major transaction is established by the legislation of the Russian Federation, the constituent documents of a legal entity and if for the Applicant the conclusion of an agreement or enforcement of an agreement is a major transaction ;

f) a statement about the absence of a decision on the liquidation of the Applicant - a legal entity, about the absence of a decision arbitration court on declaring the Applicant - a legal entity, individual entrepreneur - bankrupt and on opening bankruptcy proceedings, on the absence of a decision to suspend the Applicant’s activities in the manner prescribed by the Code of the Russian Federation on Administrative Offences;

g) proposals on the terms of execution of the contract, which are the criteria for evaluating the application for participation in the auction.

Requirements for registration, application form and instructions for filling it out.

The application is submitted in writing in a sealed envelope. In this case, the name of the competition (lot) for which this application is submitted is indicated on the envelope. Indication on the envelope of the company name, postal address (for a legal entity) or last name, first name, patronymic, information about the place of residence (for an individual) is not mandatory.

To participate in the competition, the Applicant submits an application within the time period and in the form established by this competition documentation.

The applicant has the right to submit only one application for each competition item (lot).

All documentation for participation in the competition is prepared in Russian. Submission of documents included in the application in a foreign language must be accompanied by the provision of a duly certified translation of the relevant documents into Russian.

Documents originating from a foreign state must be properly legalized in accordance with the legislation and international treaties of the Russian Federation.

The information contained in the Applicants' applications must not be subject to ambiguous interpretation.

All sheets of the application, all sheets of the application volume must be bound and numbered, sealed by the Applicant (for legal entities) and signed by the Applicant or a person authorized by such Applicant. Compliance by the Applicant with these requirements means that all documents and information included in the application and volume of the application are submitted on behalf of the Applicant, and also confirms the authenticity and reliability of the documents and information presented in the application and volume of the application.

All application materials must be clearly printed. Erasures and corrections are not allowed, with the exception of corrections sealed and certified by the signature of an authorized person (for legal entities) or personally certified (for individuals).

All documents submitted by the Applicant as part of the application must be completed in all respects.

Documents submitted as part of the application are not returned to the Applicant.

Documents for which special forms are established in the tender documentation must be drawn up in accordance with the forms established in this documentation.

Information may be typed into forms, or you may fill out forms by hand using block letters in blue, black, or purple ink.

If the competition contains two or more lots and the Applicant submits an application for several lots, then he has the right:

Compile applications in the form of one volume, which contains one set of documents provided for by the Order and part 2.2.1. of this documentation for all applications.

Form applications for each lot separately. Moreover, such an application must contain all forms, documents (copies of documents) provided for by the Order and part 2.2.1. of this documentation (necessary for this competition).

Acceptance of applications stops on the day the envelopes with such applications are opened, taking into account the provisions of clause 62 of the Order.

The application must meet the requirements established by the competition documentation.

If in the text of the Applicant’s application there is a discrepancy between the digital value and the words, then the value indicated in words will be accepted for consideration.

2.2.2. Form, terms and procedure for payment under the contract.

Not provided.

2.2.3. The procedure for revising the contract price (lot price) upward.

Not provided.

2.2.4. The possibility of the parties revising the price of the concluded contract downward.

Not provided.

2.2.5. The procedure for transferring rights to property created by a participant in the competition as part of the execution of an agreement concluded as a result of the competition, and intended for the supply of goods (performance of work, provision of services), the delivery (performance, provision) of which occurs using the property, the rights to which are transferred under the agreement , if the creation and transfer of such property are provided for by the contract.

Not provided.

2.2.6. The procedure, place, date and time of the beginning and end of the application submission period.

The applicant shall bear all costs associated with the preparation and submission of his application. The competition organizer and the commission are not responsible or liable for these expenses, regardless of the results of the competition.

Applications are accepted on weekdays from 09-00 to 12-00 and from 13-00 to 16-00 at the address: 606210, Lyskovo, st. Lenina, 23 office. 50, 51

Start date and time for accepting applications: 09/24/2014. from 10-00.

The start date of the application submission period is the day following the day the notice of the competition is posted on the official website.

Closing date and time for accepting applications: 10/23/2014. at 16-00.

Each application received within the period specified in the competition documentation is registered by the competition organizer. The competition organizer issues a receipt of such application indicating the date and time of its receipt.

If it is established that the same Applicant has submitted two or more applications to competition in relation to the same lot, provided that previously submitted applications by such Applicant are not withdrawn, all applications of such Applicant submitted in relation to this lot are not considered and are returned to such Applicant.

Applications received after the deadline for accepting applications are not considered and are returned on the same day to the Applicants who submitted such applications.

2.2.7. Requirements for competition participants.

In accordance with the current legislation of the Russian Federation.

2.2.8. The procedure and deadline for withdrawing applications for participation in the competition, the procedure for making changes to applications.

The applicant has the right to change or withdraw the application at any time until the tender commission opens the envelopes with applications for participation in the competition and opens access to those submitted in the form electronic documents applications for participation in the competition.

The application is withdrawn by submitting a written application in any form to the place for accepting applications specified in clause 2.2.6. this documentation.

The application for withdrawal of the application must be signed by an authorized person of the Applicant and certified by a seal (for a legal entity - mandatory, for an individual entrepreneur - if there is a seal). If the application on behalf of the Applicant is signed by another person, a power of attorney to carry out actions on behalf of the Applicant must be attached to the application for withdrawal of the application.

On the day of opening the envelopes with applications immediately before opening the envelopes with applications or in the case of a competition for several lots, before opening the envelopes with applications for each lot, but not earlier than the time specified in the notice of the competition, the commission is obliged to announce to the persons present at the opening envelopes with applications for the opportunity to submit applications, change or withdraw submitted applications before opening the envelopes with applications

2.2.9. Forms, procedure, start and end dates for providing Applicants with explanations of the provisions of the tender documentation.

Any interested person has the right to send a request in writing, including in the form of an electronic document, to the competition organizer for clarification of the provisions of the competition documentation. Within two working days from the date of receipt of the specified request, the competition organizer is obliged to send in writing or in the form of an electronic document an explanation of the provisions of the competition documentation, if the specified request was received by him no later than three working days before the deadline for submitting applications.

Within one day from the date of sending an explanation of the provisions of the tender documentation, at the request of an interested person, such an explanation is posted by the competition organizer on the official bidding website indicating the subject of the request, but without indicating the interested person from whom the request was received. Explanation of the provisions of the tender documentation should not change its essence.

Start and end dates for providing Applicants with explanations of the provisions of the tender documentation: from September 24, 2014. to 10/23/2014 daily on weekdays from 9-00 to 12-00 and from 13-00 to 16-00.

2.2.10. Place, procedure, date and time of opening envelopes with applications.

The commission publicly opens the envelopes with applications on the day, time and place specified in the notice of the competition.

On the day of opening the envelopes with applications immediately before opening the envelopes with applications or in the case of a competition for several lots, before opening the envelopes with applications for each lot, but not earlier than the time specified in the notice of the competition, the commission is obliged to announce to the persons present at the opening envelopes with applications for the opportunity to submit applications, change or withdraw submitted applications before opening the envelopes with applications.

The commission opens envelopes with applications that were received by the competition organizer before opening the envelopes with applications. If it is established that one Applicant has submitted two or more applications for the same lot, provided that the previously submitted applications by this Applicant have not been withdrawn, all applications of such Applicant submitted in relation to this lot are not considered and are returned to such applicant.

Applicants or their representatives have the right to be present at the opening of envelopes with applications.

When opening envelopes with applications, the name (for a legal entity), surname, first name, patronymic (for an individual) and postal address of each applicant whose application envelope is opened, the availability of information and documents provided for in the competition documentation, the terms of execution of the contract specified in such an application and which are the criterion for evaluating applications for participation in the competition. If, after the deadline for submitting applications for participation in the competition, only one application has been submitted or no applications have been submitted, information on declaring the competition invalid is entered into the specified protocol.

In the process of opening envelopes with applications for participation in the competition, information about the applicants, the availability of documents and information provided for in the competition documentation can be immediately posted on the official bidding website.

The protocol of opening envelopes with applications is maintained by the commission and signed by all present members of the commission immediately after opening the envelopes. The specified protocol is posted by the competition organizer on the official bidding website during the day following the day of its signing.

The commission is obliged to make audio or video recording of the opening of envelopes with applications for participation in the competition. Any Applicant present at the opening of envelopes with applications for participation in the competition has the right to make audio and/or video recording of the opening of envelopes with applications for participation in the competition.

Envelopes with applications received after the deadline for submitting applications for participation in the competition are opened (if the envelope does not indicate the postal address (for a legal entity) or information about the place of residence (for an individual) of the applicant), and on the same day such envelopes and such applications are returned to the Applicants. If a requirement for a deposit has been established, the competition organizer is obliged to return the deposit to the specified Applicants within five working days from the date of signing the protocol for opening the envelopes with applications for participation in the competition.

The commission reviews applications for participation in the competition for compliance with the requirements of the competition documentation within a period of no more than 20 days from the date of opening the envelopes with applications and opening access to applications submitted in the form of electronic documents for participation in the competition.

2.2.11. Conditions of the competition.

The property transferred under a contract for gratuitous use must be in technically sound condition at the time of expiration of the contract. In this case, the borrower has the following responsibilities:

ensuring uninterrupted water drainage in Lyskovo

ensuring proper technical condition of municipal infrastructure facilities;

As necessary, the borrower develops and submits to the department of municipal property and land resources of the administration of the Lyskovsky municipal district an approval plan for carrying out work on major repairs, reconstruction, modernization, technical re-equipment of the property, indicating the list and the estimated cost of the planned work.

No later than one month after the expiration of each year of use of the property, provide in writing to the department of municipal property and land resources of the administration of the Lyskovsky municipal district, which carries out budgetary accounting of property, documented information:

About the volume of worn-out property;

Criteria for evaluating applications for participation in the competition.

2.2.12. The procedure for evaluating and comparing applications.

Applications for participation in the competition are assessed according to the criteria provided for in clause 2.2.11.

The commission evaluates and compares applications for participation in the competition submitted by the Applicants within no more than 10 days from the date of signing the protocol for considering applications.

Based on the results of the evaluation and comparison of applications for participation in the competition, the commission assigns a serial number to each application as the degree of profitability of the terms of the contract they contain decreases. The application containing the best conditions for the execution of the contract is assigned the first number. If several applications contain the same conditions for the execution of the contract, a lower serial number is assigned to the application submitted by the competition participant who has properly fulfilled his duties under the previously concluded agreement in relation to the property, the rights to which are transferred under the agreement, and who has notified the competition organizer in writing of his desire conclude an agreement, and in the absence of such an application - an application that was received earlier than other applications containing such conditions.

The winner of the competition is the participant in the competition who offered the best conditions for the execution of the contract and whose application was assigned the first number.

The decision to determine the winner of the competition is documented in a protocol for evaluating and comparing applications for participation in the competition, which indicates the information:

1) about the place, date, time of assessment and comparison of applications;

2) about the competition participants whose applications were considered;

3) on the procedure for evaluating and comparing applications;

4) on making a decision to assign serial numbers to applications for participation in the competition;

5) name (for legal entities), surnames, first names, patronymics (for individuals) and postal addresses of competition participants, whose applications for participation in the competition are assigned the first and second numbers.

The protocol for evaluating and comparing applications is signed by all present members of the commission during the day following the end of the evaluation and comparison of applications for participation in the competition.

The protocol is drawn up in two copies and posted on the official trading website during the day following the day of signing the said protocol.

2.2.13. Place, date and time of summing up the results of the competition.

Summing up the results of the competition will take place at the address: Nizhny Novgorod region, Lyskovo, st. Lenina, 23/33 10/27/2014 at 10-00.

Only Applicants recognized as participants in the competition can participate in the competition.

2.2.14. The requirement to make a deposit, the amount of the deposit, the deadline and procedure for making the deposit, account details for transferring the deposit.

Not provided.

2.2.15. The amount of security for the execution of the contract, the period and procedure for its provision.

Not installed.

2.2.16. Deadline for the winner of the competition to sign a free use agreement.

The deadline for the winner of the competition to sign the contract is no earlier than 10 days and no later than 20 days from the date of posting information about the results of the competition on the official bidding website.

The deadline for signing an agreement with a competition participant whose application for participation in the competition is assigned the second number, in case of refusal to conclude an agreement with the winner of the competition, in cases provided for by FAS Order No. 67 dated 10.02.2010 (as amended on 10.20.2011 No. 732) - in within 10 days from the date of receipt of the draft agreement.

The deadline for signing an agreement with the person who submitted the only application for participation in the competition, if the said application meets the requirements and conditions stipulated by the competition documentation, as well as with the person recognized as the only participant in the competition, is no earlier than 10 days and no later than 20 days days from the date of posting information about the results of the competition (or the protocol for considering applications for participation in the competition) on the official bidding website.

2.2.17. Date, time, schedule of inspection of the property, the rights to which are transferred under the contract.

Weekly every Thursday from 09/24/2012. to 10/23/2012 from 10-00 to 13-00, from 14-00 to 17-00.

2.2.18. When concluding and executing a contract, it is not permitted to change the conditions specified in the application for participation in the competition and in the competition documentation submitted by the tender participant with whom the contract is concluded.

2.2.19. The terms of the competition, the procedure and conditions for concluding an agreement with a participant in the competition are the conditions of a public offer, and filing an application for participation in the competition is an acceptance of such an offer.

Part II.

Samples of forms and documents to be filled out by competition participants

Form No. 1

RECEIPT FOR RECEIPT OF DOCUMENTS,

submitted to participate in the competition

Hereby

(name of the Applicant)

confirms that in order to participate in the competition for the right to conclude a free use agreement with the Department of Municipal Property and Land Resources of the Administration of the Lyskovsky Municipal District, a sealed envelope with an application for participation in the competition has been submitted

(name of municipal property)

_____________________________________________________________________________________

(signature) (full name)

Representative of the competition organizer ____________________ ____________________

(signature) (full name)

201__ ____ hour. ____ min.

Form No. 2

IN

APPLICATION FOR PARTICIPATION IN THE COMPETITION

For the right to conclude an agreement with the department of municipal property and land resources of the administration of the Lyskovsky municipal district for the free use of municipal property that is in the municipal ownership of the municipal formation "Lyskovsky municipal district"

_____________________________________________________________________________________

(Name of municipal property)

_____________________________________________________________________________________

1. Having studied the tender documentation for the right to conclude a contract for free use,

_____________________________________________________________________________________

(name of applicant)

_____________________________________________________________________________________

(Last name, first name, patronymic – for an individual)

represented by __________________________________________________________________________,

(Name of position, full name of the head, authorized person for a legal entity)

I inform you of my consent to participate in the competition under the conditions established in the competition documentation and submit this application.

2. Information about the Applicant:

3. I confirm that in relation to _______________________________________________________

(name of applicant)

There is no liquidation procedure;

There is no decision of the arbitration court on declaring bankruptcy and on opening bankruptcy proceedings;

Activities have not been suspended in the manner prescribed by the Code of the Russian Federation on administrative offenses, on the day of consideration of the application for participation in the competition.

4. I hereby guarantee the accuracy of the information provided by me in the application and confirm the right of the competition organizer, which does not contradict the requirement to create equal conditions for all participants in the competition, to request from the authorities, in accordance with their competence, and other persons, information and documents in order to verify compliance with the requirements for the participant competition.

6. If my proposals are recognized as the best, I undertake to sign an agreement for the free use of municipal property in accordance with the requirements of the competition documentation and the terms of this application

If my proposals are the best after the proposals of the winner of the competition, and the winner of the competition is recognized as having evaded concluding an agreement, I undertake, within 10 days from the date of receipt of the draft agreement, to sign an agreement for the gratuitous use of municipal property in accordance with the requirements of the competition documentation and the terms of the offer presented in this application.

7. I inform you that for prompt notification on organizational issues and interaction with the organizer of the competition, authorized _____________________________________________________________________________________

(Full name, position, contact information of the authorized person)

Please report all information about the competition to the specified authorized person.

8. Please send correspondence addressed to me to:

_____________________________________________________________________________________

9. I also provide the following information about myself:

Bank details _____________________________________________________________________________________

_____________________________________________________________________________________

_____________________________________________________________________________________

Email address ______________________________________________________________

If in the text of the application there is a discrepancy between the digital value and the words, then the value indicated in words will be accepted for consideration.

Applicant (authorized representative) ____________________ ____________________

(signature) (full name)

Application registration number: ________ ____.___________. 201__ ____ hour. ____ min.

Application serial number: _________

Project

free use agreement

" ___" ______________________2014 Lyskovo, Nizhny Novgorod region.

Department of Municipal Property and Land Resources of the Lyskovsky Municipal District Administration, on behalf of the municipal formation Lyskovsky municipal district, hereinafter referred to as Lender , represented by the head of the department S.A. Kulikova, acting on the basis of the Regulations on the Department, on the one hand, and ____________________________ , hereinafter referred to as Borrower ,Parties, on the basis of the protocol of an open tender for the sale of the right to conclude an agreement for the free use of municipal property No. ___________ dated ___________ 2014, we have concluded this agreement as follows:

1. SUBJECT OF THE AGREEMENT

1.1. Lender undertakes to transfer for free temporary use To the borrower municipal property specified in Appendix No. 1 to this agreement (hereinafter referred to as Property ), A Borrower undertakes to return Property in the condition in which he received it, subject to normal wear and tear.

1.2. Property belongs To the lender on the right of ownership.

1.3.Property provided for drainage activities.

1.4.Lender guarantees that the transmitted Property is not the subject of a pledge, is not under arrest, and has not been transferred for use to third parties for any reason.

2. RIGHTS AND OBLIGATIONS OF THE PARTIES

2.1. Lender undertakes:

2.1.1. Hand over To the borrower for free use according to the acceptance certificate Property, specified in Appendix No. 1 to this agreement.

2.1.2. Transfer simultaneously with the Property To the borrower all related to Property documents, including: technical documentation.

2.1.3. Don't fix To the borrower any obstacles to the use of the transferred Property .

2.1.4. Lender has the right to exercise control over the intended use, maintenance and operation Property .

2.2. Borrower undertakes:

2.2.1. Use Property solely for its intended purpose and in accordance with the terms of this agreement.

2.2.2. Provide services to consumers for the transfer of thermal energy.

2.2.3. When using Property ensure compliance fire safety, sanitary rules, electrical safety rules. Appoint responsible specialists to carry out appropriate control.

2.2.4. During the term of the contract, bear the costs of maintenance and operation property, with the exception of major repair work, concluding the necessary agreements with third parties.

2.2.5. Maintain the area adjacent to the properties included in the composition Property , in proper sanitary condition, while ensuring the collection and removal of waste in this area.

2.2.6. Notify immediately Lender about all emergency and pre-emergency situations related to Property .

2.2.7. Take immediate measures to prevent emergency and pre-emergency situations and reduce possible damage to Property .

2.2.8. Freely admit representatives during working hours Lender for engineering and technical control.

2.2.9. Notify no later than one month in advance Lender about the upcoming release Property or part thereof, both in connection with the expiration of this agreement and upon its early termination.

2.2.10. Return used Property upon expiration of this agreement or in the event of its termination for other reasons, or in the event of its termination. Property must be returned To the lender in good condition, taking into account normal wear and tear according to the acceptance certificate.

In case of wear Property before the expiration of this contract, it cannot be replaced, it is returned To the lender written off according to the acceptance certificate and in accordance with the established procedure Lender . After disposal of individual objects included in the Property , due to their wear and tear, the terms of this agreement apply to the remaining objects Property .

2.2.11. Borrower has no right without consent Lender make improvements Property , leading to higher prices Property , including inseparable ones, as well as redevelopment and reconstruction.

2.2.12. Borrower has no right without consent Lender transmit Property to third parties.

3. REFUSAL OF THE AGREEMENT AND ITS TERMINATION

3.1. Lender has the right to demand termination of this agreement in cases where Borrower:

3.1.1. Uses Property not in accordance with the terms of this agreement or purpose Property .

3.1.2. Fails to perform maintenance duties Property in good condition or its contents.

3.1.3. Significantly worsens the condition Property .

3.1.4. Without consent Lender passed on Property to a third party.

3.2. Borrower has the right to demand termination of this agreement:

3.2.1. If any defects are found that make normal use Property impossible or burdensome, the existence of which he did not know and could not know at the time of concluding the contract and drawing up design and technical solutions.

3.2.2. If Property due to circumstances for which he is not responsible, he will be in a state unsuitable for use.

3.2.3. If upon conclusion of this agreement Lender did not warn him about the rights of third parties to the transmitted Property .

3.2.4. If Lender decided to alienate Property .

3.2.5. In case of non-compliance Lender responsibilities to transfer Property or its accessories and related documents.

4. CHANGE OF PARTIES TO THE AGREEMENT AND ITS TERMINATION

4.1. Lender has the right to alienate Property (its part) or transfer it for paid use to a third party, notifying about this Borrower 3 months before the proposed alienation. In this case, the rights under this agreement are transferred to the new owner or user, and his rights in relation to Property (its parts) are burdened with rights Borrower.

4.2. In case of reorganization or liquidation Lender, rights and responsibilities Lender under this agreement are transferred to another person to whom the ownership of the Property (part thereof) or other right on the basis of which Property (part of it) was transferred for free use.

4.3. In case of reorganization Borrower his rights and obligations under this agreement pass to the legal entity that is his successor.

4.4. This agreement terminates in the event of liquidation Borrower.

5. RESPONSIBILITY OF THE PARTIES

5.1. In any case of damage, the guilty party compensates the injured party in full, and also pays a penalty (fine, penalty) established by this agreement or legislation for violation of the terms of the agreement.

5.2. For non-fulfillment or improper fulfillment of obligations under this agreement, the parties bear responsibility under the current legislation of the Russian Federation.

6. OTHER CONDITIONS

6.1. This agreement comes into force on ___________ and is valid until ____________ year.

6.2. When additional heating networks, water supply and sanitation facilities are included in the register of municipal property, these facilities are included in the list of property of the current agreement by an additional agreement.

6.3. The agreement is drawn up in two copies having equal legal force, one for each of the parties.

6.4. Upon expiration of the contract Borrower has a priority right over other persons to conclude a free use agreement with him Property .

6.5. All changes and additions to this agreement are formalized by an additional agreement, which is an integral part of it.

6.6. All disputes under this agreement are resolved through negotiations. In case of failure to reach an agreement between the parties, disputes in compliance with pre-trial claim procedure their permits are submitted for judicial review in accordance with the legislation of the Russian Federation.

6.7. An integral part of this agreement is the list of transferred Property (Appendix No. 1) and Transfer and Acceptance Certificate Property (Appendix No. 2).

7. LEGAL ADDRESSES AND BANK DETAILS OF THE PARTIES

Appendix 1

to the free use agreement

No._____ dated _____________ 201__

acceptance and transfer of municipal property

Lyskovo "___" ___________ 201___

Department of Municipal Property and Land Resources of the Lyskovsky Municipal District Administration, on behalf of the municipal formation Lyskovsky municipal district, hereinafter referred to as Lender , represented by the head of the department S.A. Kulikova, acting on the basis of the Regulations on the Department, on the one hand, and ____________________________ , hereinafter referred to as Borrower , represented by ________________________________________, acting on the basis of __________________, on the other hand, hereinafter referred to as Parties, have concluded this act as follows:

1. The Lender transfers and the Borrower accepts municipal property specified in Appendix 1 to this act

2. This act is drawn up in two copies having equal legal force, one for each party.

Signatures of the parties:

Download document

• Open competition for the right to conclude an agreement for the free use of municipal property doc, 70 kB

FIRST CAPITAL LEGAL CENTER
Moscow, Georgievsky lane, 1, building 1, 2nd floor
(495 ) 649-41-49; (495 ) 649-11-65

When receiving property for gratuitous use, the organization receives income that is taken into account when taxing profits in the form of a property right to use the property received for gratuitous use. In order to calculate the amount of these incomes, the organization must take advantage of the provisions of Art. 40 of the Tax Code of the Russian Federation, which sets out the principles for determining the price of goods, work or services for tax purposes. What difficulties will the company encounter when applying this article?

Why is there an object of income tax?

According to Art. 247 of the Tax Code of the Russian Federation, the object of taxation on corporate profits is the profit received by the taxpayer. For Russian organizations, profit means income received, reduced by the amount of expenses incurred, which are determined in accordance with Chapter. 25 Tax Code of the Russian Federation. Income for the purposes of applying this chapter includes:

— income from the sale of goods (works, services) and property rights;

- non-operating income.

The list of non-operating income is given in Art. 250 Tax Code of the Russian Federation. It included, among other things, income in the form of gratuitously received property (work, services) or property rights, with the exception of the cases specified in Art. 251 of the Tax Code of the Russian Federation (clause 8). In paragraph 2 of Art. 248 of the Tax Code of the Russian Federation states: when determining tax base For income tax, property (work, services) or property rights are considered received free of charge if the receipt of this property or property rights is not associated with the occurrence of an obligation on the recipient to transfer the property or property rights to the transferor. Does this rule apply if property is received for free use?

Let's take a look at the Civil Code, where Chapter is devoted to free use. 36. In paragraph 1 of Art. 689 of the Civil Code of the Russian Federation indicates what constitutes an agreement for gratuitous use. In accordance with such an agreement, one party undertakes to transfer or transfers a thing for free temporary use to the other party, and the latter undertakes to return the same thing in the condition in which it received it, taking into account normal wear and tear or in the condition stipulated by the contract. We believe that, having received property for free use, the organization does not take retaliatory actions. The fact that she will have to return the property back after a certain period does not indicate the emergence of a counter-obligation in relation to the lender’s obligation to transfer the property for use. This is not evidenced by the need for the borrower to carry out major and current repairs of the received property, as well as to incur expenses for its maintenance (see Resolutions of the FAS VVO dated December 4, 2008 in case No. A82-12138/2007-20, FAS VSO dated March 31, 2009 N А33-4100/08-Ф02-1119/09). The company's incurrence of expenses for maintaining the property and keeping it in good condition, including carrying out routine and major repairs, is the fulfillment of the borrower's obligations under Art. 695 Civil Code of the Russian Federation.

Now let’s figure out what exactly the organization receives for free. As Moscow tax authorities indicated, when receiving property under a gratuitous use agreement, an organization receives the right to use this property free of charge (Letters dated 02/24/2009 N 16-04/016166, dated 12/29/2008 N 19-12/121865). This means that for tax purposes, receiving property for gratuitous use should be considered as gratuitous receipt of property rights (see, for example, Letters of the Ministry of Finance of Russia dated 03/18/2009 N 03-03-05/41, dated 01/28/2009 N 03-11-09/ 22). The judges agree with this. According to the Presidium of the Supreme Arbitration Court of the Russian Federation, the application of clause 8 of Art. 250 of the Tax Code of the Russian Federation is not limited only to property rights that represent claims against third parties; it also applies when obtaining the right to use a thing free of charge (clause 2 of Information Letter dated December 22, 2005 N 98).

Can I take advantage of the benefit?

The requirement to include in the income taken into account when determining the tax base for income tax, income in the form of gratuitously received property (work, services) or property rights does not apply to the cases referred to in Art. 251 Tax Code of the Russian Federation. On January 1, 2010, Federal Law No. 281-FZ of November 25, 2009 came into force, according to which clause 2 of Art. 251 of the Tax Code of the Russian Federation, which lists targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, which are not recognized for profit tax purposes, has been supplemented with a new paragraph. 16. This subparagraph provides that when determining the tax base, property rights in the form of the right to free use of state and municipal property received by decisions of authorities are not taken into account state power and organs local government non-profit organizations to conduct their statutory activities. Thus, the new benefit applies exclusively to non-profit organizations (for example, HOAs).

If a housing and communal services organization is a unitary enterprise, it may be tempted to use the norm established by paragraphs. 26 clause 1 art. 251 Tax Code of the Russian Federation. According to this subclause, when determining the tax base for income tax, income in the form of funds and other property received by a unitary enterprise from the owner of the property of this enterprise or an authorized body by it is not taken into account. Since in the Tax Code (clause 2 of article 38), unlike Civil Code(Article 128), property rights do not relate to property, the specified benefit does not apply to income in the form of received property rights. The same applies to paragraphs. 11 clause 1 art. 251 of the Tax Code of the Russian Federation, on the basis of which income in the form of property received is not taken into account for profit tax purposes Russian organization free of charge:

- from an organization, if the authorized (share) capital (fund) of the receiving party consists of more than 50% of the contribution (share) of the transferring organization;

- from an organization, if the authorized (share) capital (fund) of the transferring party consists of more than 50% of the contribution (share) of the receiving organization.

Therefore, paragraphs. 11 clause 1 art. 251 of the Tax Code of the Russian Federation also does not provide for the inclusion in income not taken into account when taxing profits, income in the form of property received free of charge (Letter of the Ministry of Finance of Russia dated October 16, 2009 N 03-03-06/1/667). Judges also agree with this (see, for example, Resolutions of the FAS VVO dated December 4, 2008 in case No. A82-12138/2007-20, FAS VSO dated March 31, 2009 N A33-4100/08-F02-1119/09).

How to determine the amount of income?

In paragraph 8 of Art. 250 of the Tax Code of the Russian Federation states: when receiving property (work, services) free of charge, income is assessed based on market prices determined taking into account the provisions of Art. 40 Tax Code of the Russian Federation. At the same time, this price should not be lower than that calculated in accordance with Chapter. 25 of the Tax Code of the Russian Federation of residual value - for depreciable property and production (acquisition) costs - for other property (work performed, services provided). The Tax Code does not say how income in the form of gratuitously received property rights should be determined. According to the Ministry of Finance, when receiving property for free use, it is necessary to focus on the established clause 8 of Art. 250 of the Tax Code of the Russian Federation, the principle of determining income (Letter dated October 16, 2009 N 03-03-06/1/667). The same point of view is shared by the arbitrators (see, for example, paragraph 2 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 N 98, the Resolution of the Federal Antimonopoly Service of the Eastern Military District dated December 4, 2008 in case No. A82-12138/2007-20, the Federal Antimonopoly Service of the North-West District dated October 1. 2009 in case No. A42-7203/2008).

Officials believe: when determining income in connection with the receipt of property for free use, it is necessary to take into account market prices for the rental of identical property (Letters of the Ministry of Finance of Russia dated 08/10/2009 N 03-03-06/4/65, Federal Tax Service of Russia for Moscow dated 06/23. 2009 N 16-15/063442, dated 05/28/2009 N 16-15/053909). We are talking about a comparative method of determining the market price, or, as it is also called, the method of analogy. It is this method that is used if there is such a possibility, otherwise the market price is determined by applying the income method (subsequent sales price method). If this method is not suitable, there is still a costly method of determining the market price. Please note that the norms of the Tax Code regarding the list of methods for determining market prices are closed in nature and are not subject to broad interpretation (Resolution of the Federal Antimonopoly Service of the Moscow Region dated September 15, 2009 N KA-A40/7522-09).

Key point. Comparative, income and cost methods of determining the market price are applied sequentially - each subsequent method is used only if it is impossible to apply the previous method.

If there is something to compare with, or About the Method of Analogy

In accordance with paragraph 1 of Art. 40 of the Tax Code of the Russian Federation, for tax purposes, the price of goods, work or services (hereinafter referred to as GWS) specified by the parties to the transaction is accepted, unless otherwise provided by this article. Since the agreement for the gratuitous use of property is a gratuitous transaction, the market price should be determined taking into account the provisions established by paragraphs 4 - 11 of Art. 40 Tax Code of the Russian Federation. The market price of GWS according to clause 4 of Art. 40 of the Tax Code of the Russian Federation recognizes the price established by the interaction of supply and demand on the market of identical (and in their absence, homogeneous) GWS under comparable economic (commercial) conditions.

Definitions. The GWS market recognizes the sphere of circulation of these GWS, determined based on the buyer’s (seller’s) ability to actually purchase (sell) GWS without significant additional costs on the territory of the Russian Federation closest to the buyer (seller) or outside the Russian Federation (clause 5 of Article 40 of the Tax Code RF). Identical goods are goods that have the same basic characteristics characteristic of them (Clause 6, Article 40 of the Tax Code of the Russian Federation). Homogeneous goods are those that, while not identical, have similar characteristics and consist of similar components, which allows them to perform the same functions and (or) be commercially interchangeable (Clause 7 of Article 40 of the Tax Code of the Russian Federation).

Based on clause 9 of Art. 40 of the Tax Code of the Russian Federation, when determining the market prices of GWS, information on transactions concluded at the time of sale of these GWS with identical (homogeneous) GWS under comparable conditions is taken into account. If an organization leases property that is identical (homogeneous) to that received for free use (for example, non-residential premises), income can be determined based on the cost of this lease (Resolution of the Federal Antimonopoly Service of the Russian Federation dated 06/05/2007 in case No. A39-3251/2006) . If the taxpayer does not rent out identical (similar) property, you can try to find information on market prices for services for leasing similar property using official sources of information.

Where can I get this information? In paragraph 8 of Art. 250 of the Tax Code of the Russian Federation states that information on prices must be confirmed by the taxpayer - the recipient of the property (work, services) documented or through an independent assessment. In paragraph 11 of Art. 40 of the Tax Code of the Russian Federation states: when determining and recognizing the market price of a product, work or service, official sources of information on market prices for goods, work or services and stock exchange quotations are used. The list of official sources of information on market prices is not defined by the legislation of the Russian Federation. A report (expert opinion) of an independent expert can serve as an official source of information.

Pay attention! The report of an independent expert must necessarily contain data on the market price of identical (homogeneous) GWS sold under comparable conditions in a certain period of time.

In addition, according to the Ministry of Finance, when determining market prices, it is possible to use information on prices published in official publications, in particular, by bodies authorized in the field of statistics and pricing (Letter dated 01.08.2008 N 03-02-07/1-333) .

In order to use the information received, it is necessary to establish:

— identity (homogeneity) of property leased and received for free use;

— comparability of the terms of transactions for the transfer of property for rent and for free use. For the purpose of determining the comparability of transaction terms, reasonable conditions that may affect prices are taken into account. The terms of transactions on the market of identical (or, in their absence, homogeneous) goods are recognized as comparable if the difference between such terms either does not significantly affect the price of these goods and services, or can be taken into account through amendments.

For example, pricing policy rent for non-residential premises depends on location, infrastructure, technical characteristics these premises, other economic benefits (Resolution of the Federal Antimonopoly Service dated October 19, 2009 in case No. A57-2886/2009). The judges of the FAS NWO indicated that it is necessary to take into account the economic conditions and specific features of the leased space, fluctuations in consumer demand for them, other significant circumstances and terms of lease agreements that affect the amount of rent, including the terms of lease (long-term or short-term lease ), the size of the areas, the purpose of the areas (office, production, dining room, sales area, etc.), their location (ground floor, various floors of the building), comfort, accessibility of passage, insolation, technical and sanitary condition at the time of conclusion of contracts , the need for investment cash for re-equipment and repair of premises and other circumstances relevant to determining the transaction price (Resolution of October 26, 2009 in case No. A66-7485/2008). Specific features are the technical condition, functional suitability, equipment, and the presence of communications in the premises (Resolution of the FAS VSO dated August 25, 2009 in case No. A33-14644/08).

FYI. The vast majority legal proceedings concerns the determination of the market price of the right to use non-residential premises. Therefore, as examples, we present just such an object for free use.

We rent out what we received, or About the pricing method

subsequent implementation

Using the conventional (comparative) method is not always possible. The reasons are:

— absence of transactions on identical (homogeneous) GWS in the relevant GWS market;

— lack of supply of such GWS on the specified market;

— absence or inaccessibility of information sources to determine the market price.

In such a situation, the organization can use the calculation method - the subsequent sales price method. The procedure for applying this method is prescribed in paragraph. 1 clause 10 art. 40 of the Tax Code of the Russian Federation: the market price of GWS sold by the seller is determined as the difference between the price at which such GWS can be sold by the buyer of these GWS and the usual costs in such cases incurred by this buyer upon resale (without taking into account the price at which they were purchased by the specified buyer from the seller of GWS) and promotion to the market of GWS purchased from the buyer, as well as the buyer’s profit typical for this field of activity. The use of the income method is possible if an organization, having received property for free use, leases it out for a fee to another person. Then income in the form of a gratuitously received right to use property can be determined based on the cost of identical services already provided by the borrowing organization to its tenants, minus the costs associated with leasing the property and the profit received in similar situations by lessors. In this case, difficulties may be caused by searching for information about the profit (profitability) arising from lessors, unless the organization subleases the property it has leased on paid terms.

Last chance, or About the costly method

This method is used when it is impossible to use the subsequent sales price method (in particular, in the absence of information on the price of goods and materials subsequently sold by the buyer). In such a situation, the market price of GWS sold by the seller is determined as the sum of the costs incurred and the profit usual for this field of activity. As costs, the usual in such cases direct and indirect costs for the production (purchase) and (or) sale of GWS, the usual costs of transportation, storage, insurance and other similar costs are taken into account (paragraph 2, clause 10, article 40 of the Tax Code RF).

The costly method of organizing housing and communal services is useful if specific property (one of a kind or the transfer of which is not practiced) is transferred for free use. Example - Determination of the Supreme Arbitration Court of the Russian Federation dated January 30, 2009 N VAS-465/09. The courts found that the relations of the parties to the transaction were of an individual nature and the disputed property was used exclusively to fulfill the company’s orders, and there was also no subsequent sale of the disputed services and information about the price of such services. Therefore, the arbitrators decided that the market price could only be determined by the cost method.

As stated above, the amount of profit that is typical for a particular industry is not easy to determine. However, in our opinion, it is even more difficult to calculate the amount of costs incurred. We can do this in relation to goods, works and services. But what costs can be taken into account when transferring property for use? We suggest leaving this question open.

So, determining the amount of income in connection with receiving property for free use is a rather problematic matter. This is faced not only by taxpayers, but also by tax authorities. If the taxpayer does not generate income, tax authorities will assess additional tax during the audit. They will do the same if they decide that the amount of income determined by the taxpayer is underestimated. At the same time, the tax authorities will have to document the legality of the calculation they made, which, as arbitration practice shows, they fail to do in most cases. It turns out that if an organization cannot, for objective reasons, determine the amount of income, most likely it will not work either. tax authority. Therefore, the tax risk of an organization that accepted property for free use and did not charge income tax on the value of the property right Termination of a loan obligation by compensation Recognition of a tax audit as invalid

Free use of real estate is a separate legal institution regulated by the Civil Code of the Russian Federation. Read our article about who and on what grounds acquires the right of free use, and how to correctly draw up an agreement for the free use of residential or non-residential premises for individuals and legal entities.

The transfer of property for free use is a fairly common situation today. The subject of an agreement on gratuitous use can be both movable and immovable property. owned by the state, municipal organizations, commercial enterprises or individuals. One way or another, Russian legislation provides for legal responsibility for compliance with the requirements of legal acts and regulations.

Free use of premises and land plots owned by the state

In accordance with paragraph 1 of Art. 689 of the Civil Code of the Russian Federation, an agreement for gratuitous use involves the transfer of an object for gratuitous use by one party to another (lender to borrower), the latter, in turn, assumes the obligation to return the subject of the agreement in the same condition in which it was received, taking into account normal wear and tear . The object of a contract for gratuitous use may be the following property:

• part of the state treasury;
• assigned to unitary enterprises on the terms of operational management;
• assigned to budgetary, state-owned and autonomous institutions on the terms of operational management.

The above-mentioned property may be transferred for free use based on the results of bidding/auctions/competitions held in accordance with the Rules for conducting these events to obtain the right to conclude a lease agreement, an agreement for free use or trust management of state property, as well as other agreements on the transfer of ownership rights or use of state or municipal property (Order of the Federal Antimonopoly Service of Russia No. 67 of February 10, 2010). Lenders of state property are state and municipal property management bodies, operational management bodies of unitary enterprises, state-owned, budgetary and autonomous institutions. Transfer of valuable movable property belonging to the named enterprises to residential and non-residential premises can only be carried out with written consent owner of the property. The following may receive state property for free use:

• federal and regional authorities and management;
• local government bodies;
• municipal institutions;
• non-profit organizations of any organizational and legal forms;
• persons who have entered into a state agreement for the right to use property free of charge based on the results of an auction (bidding, competition);

Important! The period for granting rights to the free use of movable or immovable property owned by the state cannot exceed the period of execution of the state contract.

• other persons who entered into an agreement in the manner prescribed by Russian legislation.

The procedure for providing free use of property included in the state treasury assigned to unitary, autonomous and budgetary organizations

In order to receive state (municipal) property for free use, interested person must send a corresponding application, drawn up in free written form, to the address of the management body of this property. This application is being considered by the head executive branch within a period of up to 30 days, after which a decision is made to conclude a contract for gratuitous use with bidding, without bidding, or to refuse to transfer the property for gratuitous use. The auctions are conducted in accordance with the current antimonopoly legislation of the Russian Federation. Without holding a tender, state property can be transferred:

1. government agencies and extra-budgetary funds, the Central Bank of the Russian Federation;
2. municipal enterprises and government agencies, corporations and companies;
3. based on international treaties and federal legislation of the Russian Federation;
4. non-profit organizations whose activities are aimed at solving social problems and development civil society in the Russian Federation (trade unions, social movements and foundations, political parties and others);
5. educational and medical institutions;
6. lawyers, notaries and chambers of commerce and industry;
7. postal facilities;
8. in exchange for a property in respect of which the rights of use have been terminated due to demolition or reconstruction.

The basis for an agreement for the gratuitous use of state property are the Resolutions of the head of the executive branch and the final protocol of the bidding/auction/competition. The transfer of property owned by unitary, budgetary and autonomous institutions with the rights of operational management and economic management is possible only if there are results of auctions that give the right to use the property free of charge. In this case, the authorized body provides an expert assessment of the consequences that occur after the transfer of the object for free use.

Important! An agreement on the transfer of the right to free use of property cannot be implemented if the result of an expert assessment shows the possibility of worsening the conditions specified in the agreement.

The decision to transfer or refuse to transfer the rights to free use of state property is made by the management body within 1 month. An agreement for the free use of premises is concluded between two participants (the lender and the borrower) in writing. The agreement is considered concluded when an agreement is reached on all points of the agreement by both parties, after the fact of transfer of property to the borrower under the transfer and acceptance certificate.

Responsibility of the borrower after receiving the rights to free use of state property

The use of property owned by the state, unitary, budgetary and autonomous institutions is intended, without the possibility of changing the intended purpose. State (municipal) property, including premises and land plots received under the right of gratuitous use, cannot be subleased by the borrower, made as collateral or as a contribution to Authorized capital business entities, and also transferred for free use for commercial purposes. The borrower, along with the right to use the property free of charge, acquires responsibilities for its maintenance and maintenance in good condition, carrying out routine and capital types repairs at the expense own funds after receiving the written consent of the lender.

Important! Payment of utility and other obligatory payments is the responsibility of the borrower on the basis of separately concluded agreements in accordance with current tariffs.

Early termination of a free use agreement

The lender has the right to demand termination of the agreement for gratuitous use unilaterally in the following cases:

• use by the borrower of state property for purposes other than those specified in the agreement;
• failure by the borrower to fulfill obligations to maintain the property and maintain it in proper condition;
• transfer by the borrower of property received under the right of gratuitous use to a third party without the consent of the lender;
• significant deterioration in the condition of the property due to use by the borrower.

In turn, the borrower also has the right to terminate the agreement for gratuitous use unilaterally. The reason for this could be:

1. the fact of discovery of deficiencies that do not allow the property to be used fully for its intended purpose, and about which the borrower was not informed at the time of concluding the agreement;
2. impossibility of using the property, as the subject of the agreement, for its intended purpose due to circumstances that have arisen for which the borrower is not responsible;
3. the fact that third parties have rights to this property, about which the borrower was not warned when concluding the agreement;
4. failure by the lender to fulfill the terms of the gratuitous use agreement for the transfer of property and related documents, according to the acceptance certificate to the borrower.

Tatiana Kiseleva

Hello! Can the Lender use the premises transferred to the Borrower under a free use agreement? Under what conditions?

Awaiting review

Tatyana Petrovna

Hello. If parents transfer real estate to their son for free use, will it be only his property after the death of the parents (as a deed of gift), and not joint property with his wife?

Sergey (senior lawyer)

Hello, Tatyana Petrovna! If there are no other heirs by law, then on the basis of Art. 36 of the Family Code of the Russian Federation, property received by inheritance will be the personal property of the husband.

Valentina

Hello, please tell me whether it is necessary to agree on an additional agreement with the founder to the agreement for the gratuitous use of a budget institution when the director changes (the change is in the process of reorganizing the institution).

Sergey (senior lawyer)

Hello, Valentina! The founder's consent is required in cases of property disposal. In the case you indicated, obtaining such approval is not required if the budgetary institution itself is a party to the agreement.

Catherine

Hello, please tell me whether the ministry can transfer real estate to a subordinate institution (it is a state autonomous institution) on the basis of free use? Is it necessary to hold a competition in order to transfer it under a free use agreement? (And if transferred to operational management, then tendering is not required?)

Sergey (senior lawyer)

Hello, Ekaterina! It can be transferred; there is no prohibition on this in civil law. In accordance with Art. 17.1. The competition law does not require tendering in this case.

Anastasia

Hello, please tell me, is it possible to rent out premises (2 offices in the building) for free use that are not separately registered in the cadastral register (the contract period is up to a year, it’s easy to allocate premises in the scheme) or do they have to be registered separately in the cadastral register? (the premises are not isolated and do not have a separate entrance). The entire building is registered in the cadastral register.

Awaiting review

Rustam

The peasant farm uses municipally owned real estate on a leasehold basis. Can a rural settlement enter into a free use agreement for this facility at the initiative of a peasant farm?

Sergey (senior lawyer)

Hello, Rustam! Here you need to look at what kind of object we are talking about: land or a building. If we talk about land, then in certain cases you can count on receiving a plot of land for free use. If we are talking about a building, then everything depends on the discretion of the local administration as the owner.

Natalia

Hello! An agreement was concluded between a government institution and a federal state unitary enterprise for the transfer of real estate for free use without an auction, with an area of ​​up to 20 square meters. m. The contract is concluded for an indefinite period. 4 years have passed since the conclusion. Is it possible to conclude an additional agreement to increase the area beyond 20 sq.m? Or will there have to be an auction?

Sergey (senior lawyer)

Hello, Natalya! Currently, an auction for the provision of property for free use between these entities is not required. Therefore there are no obstacles to conclusion additional agreement regarding the increase in the property leased for use, if there is consent of both parties.

marina

Hello, we are a municipal budgetary cultural institution. Our structural units operate in buildings that belong to the administrations of village councils. We are currently drawing up agreements for the free use of property. Tell me, can we not pay for utilities, but only use the property?

Sergey (senior lawyer)

Hello, Marina! By general rule As prescribed by law, the obligation to pay utility bills is assigned to persons who use the property free of charge. But the gratuitous use agreement may specify other rules. Therefore, if you can agree with the owner of the buildings not to pay for utilities, then you will not have to pay for them.

Elena

Hello! The rural club has a building under its operational management; the department of the Ministry of Internal Affairs wants to conclude an agreement for the gratuitous transfer of the premises to the local police officer. 1. Coordination with the owner of the building (settlement)? 2. Payment utilities? 3. What is the permissible period for concluding a contract? 4. Registration in Rosreestr? 5. Can the owner of the building (settlement) directly enter into an agreement? Thank you for your attention.

Sergey (senior lawyer)

Hello, Elena! 1. In this case, the consent of the owner of the building is required. 2. As a general rule, payment for utilities must be made by the user of the premises, unless otherwise provided by the contract. 3. There are no such requirements in the legislation. Conclude an agreement within a time frame that is convenient for both parties. 4. If the contract is concluded for a period of more than a year, then it must be registered with Rosreestr. 5. Maybe, but only first the building must be seized from the village club.

Love

The property was transferred for free use from the Ministry of State Property to the Ministry and then to the State Budgetary Institution. There was a debt on utility bills, and the case was filed in court for unjust enrichment. There was not a single agreement with the housing and communal services department. Should the payments be made by the Ministry or the Ministry of State Property?

Sergey (senior lawyer)

Hello, Love! In accordance with Art. 695 of the Civil Code of the Russian Federation, it is the borrower who is obliged to maintain the property transferred to him. In your situation, the obligation to pay utility bills should have been fulfilled by the State Budgetary Institution, as the end user.

Larisa

Hello. Municipal educational institution "Secondary School No. 1" plans to transfer movable property, which is under the right of operational management, for free use to the state autonomous healthcare institution. What does this require? Thank you.

Sergey (senior lawyer)

Hello, Larisa! The owner's consent will be required if the property is valuable. And so you draw up the contract itself and that’s it.

Elena

Hello. I want to buy an apartment in an apart hotel. The project declaration states that the building is transferred free of charge for the use of municipal authorities. What does this mean for me as an owner? Thank you.

PD_LendGrand_19-02-2019.pdf

Sergey (senior lawyer)

Hello, Elena! If you have a properly registered ownership of the apartment, then you should not be particularly afraid. Property rights will not be threatened. But it is necessary to remember that municipal authorities can use the premises transferred to them to accommodate various institutions or objects whose proximity you may not like.

Lyudmila

Hello, I would like to clarify the question: Does an agreement according to which a limited liability company transfers real estate owned by it for free use to another limited liability company comply with the law?

Sergey (senior lawyer)

Hello, Lyudmila! Such a transfer is not prohibited by civil law, therefore the contract is legal.

Faith

Hello. We are a state budgetary institution, the premises have been transferred to us for free use (we also do not maintain such premises, i.e. utilities and operation are paid by the lender). Can we place vending machines in this premises and charge a fee for it?

Sergey (senior lawyer)

Hello, Vera! If this is allowed by the free use agreement, then you can. But if there is no such possibility in the contract, then you cannot place vending machines without the owner’s permission.

Anna

Hello. To conclude an agreement for the gratuitous use of real estate, where the lender is a federal state unitary enterprise and the borrower is a municipal institution, is bidding required? And what documents do the parties need to prepare in advance?

Sergey (senior lawyer)

Hello Anna! By virtue of Art. 17.1. Law on the protection of competition in this case there is no need to hold tenders. The procedure for registering the transfer of property for free use may be established by internal documents. As a general rule, it is necessary to draw up the contract itself, the acceptance certificate, and also register the contract with Rosreestr.

Denis Yurievich

Hello! Can the State Budgetary Institution transfer for free use (indefinitely) to a public movement a plot of land with a real estate object located on this plot - residential building? If so, what is needed? Is bidding necessary in this case? Thank you.

Sergey (senior lawyer)

Hello, Denis Yurievich! Subject to implementation social movement activities aimed at solving social problems, developing civil society in the Russian Federation, in accordance with Art. 17.1 of the Competition Law does not require tendering. The consent of the owner of the land plot may be required if the State Budgetary Institution owns land plot on the right of operational management or economic management.

Olga

We are a state cultural institution - a library for the blind. Do we have the right to enter into contracts with individuals? persons (readers) for free, perpetual use of technical equipment (tiflo players) that we have under the right of operational management. There is agreement with the founder (regional department of culture). Is the approval of the owner (regional property relations department) necessary in this case? Wouldn't this be the same as renting?

Sergey (senior lawyer)

Hello, Olga! In this case, agreement with the owner is required, since this is the right of operational management. And concluding agreements for the free use of technical means is not prohibited by law. Lease is different in that it provides for the use of property for a fee.

Alena

Can local governments transfer their property for free use to a legal entity?

Lyudmila

Good afternoon Hello! The State Budgetary Institution occupies the premises with the right of operational management. Can the State Budgetary Institution transfer part of the premises for free use to the Ministry of Internal Affairs, Social Security and LLC?

Sergey (senior lawyer)

Hello, Lyudmila! No, I can’t. This requires an auction for the right to receive premises (at least for an LLC). In addition, this requires obtaining the consent of the property owner.

Tatiana

Hello, MBU uses a non-residential premises (garage) that belongs to a private person; a lease agreement was concluded between them on a free basis, but later it turns out that such an agreement is not correct, in general, the private person demands that we pay him the costs of electricity. Question? How to properly conclude an agreement with him and under what clause of 44 Federal Laws to pay these expenses

Elena

Good afternoon Tell me please financial management located in the administration building. These are two legal entities. Is it necessary to conclude a free use agreement using federal standards and take into account the right of use? Or continue to be in the premises and account for it on an off-balance sheet account, as premises allocated by the founder of the institution to carry out its powers?

Sergey (senior lawyer)

Hello, Elena! The legislation does not oblige the conclusion of a free use agreement in this case. Therefore, in this case, one should act at the discretion of the parties. From a legal point of view, there is no violation in this: the owner has the right to independently dispose of his property.

Anatoly Liu-fa

Good afternoon Is it possible to transfer a municipal building for free use to an individual entrepreneur? Thank you, I'll wait.

Sergey (senior lawyer)

Hello, Anatoly! Theoretically, this is allowed, but to conclude such an agreement, tenders must be held.

Julia

Good afternoon! We are an autonomous institution, and under a free use agreement we would like to put on the balance sheet and use movable property (tables, cabinets, etc.) received from the employees of the institution and used by them at their workplaces. Is it possible to do this and how to formalize it?

Sergey (senior lawyer)

Hello, Yulia! By labor legislation The employer is obliged to provide the employee with all the necessary items of labor. According to Art. 188 Labor Code RF, when an employer uses an employee’s personal property, the latter must be paid compensation. Therefore, the transfer of personal property of employees for free use and the official registration of such actions is illegal.

Julia

Good afternoon. We are a government agency and have the right to operate a vehicle. Can we transfer this car to a municipal enterprise for temporary free use for 1-2 months and formalize this with a transport service agreement?

Sergey (senior lawyer)

Hello, Yulia! The provision of a car to a municipal enterprise in your situation on the basis of a free use agreement should be carried out only based on the results of the auction. An exception is the possibility of providing a car for a maximum of one month within six months (Article 17 of the Law on Protection of Competition). In the latter case, there is no need to hold an auction.

Igor

ANO wants to hold classes twice a week on the premises of a budgetary cultural institution. How can this option be arranged?

Sergey (senior lawyer)

Hello, Igor! You can enter into an agreement for the free use of the premises or a lease agreement.

Paul

Hello. In one building there is executive body authorities and a state government enterprise, which is subordinate to this IOGV. IOGV owns the property with the right of free use, and the GKP with the right of operational management according to the Order of the Council of Ministers. Is the consent of the Civil Code necessary to change the status of using the IOGV with the right of operational management according to the Order of the Council of Ministers? Thank you.

Sergey (senior lawyer)

Hello, Pavel! The legislation does not require obtaining the consent of the user of the property with the right of operational management to change the status of other users.

Maria

Hello! The executive authority is the founder (hereinafter referred to as the founder) of the state budgetary institution. The founder assigned the property to this state budgetary institution (hereinafter referred to as the State Budgetary Institution) with the right of operational management. At the moment, it is necessary to accommodate the founder’s employees in the premises assigned to the State Budgetary Institution by the founder. How to properly arrange for free use of premises? Or how can one legally accommodate the employees of the founder himself in the premises transferred to the State Budgetary Institution by the founder? And can I please provide links to legal regulations.

Sergey (senior lawyer)

Hello Maria! Since the premises are owned by the founder, it retains basic rights owner of this premises. Therefore, in our opinion, there is no need to formalize the provision of premises to the founder in any legal way. Alternatively, you can formalize the seizure of part of the property transferred to the State Budgetary Institution, which is provided for in Art. 296 of the Civil Code of the Russian Federation.

Victoria

The state budgetary institution wants to transfer to an individual for free use of a car. Is this possible without holding a tender and is the approval of our founder necessary in this case?

Sergey (senior lawyer)

Hello, Victoria! Possibly, but for a period of no more than 30 days within six consecutive calendar months. As a general rule, concluding such an agreement requires a tender.

Ulyana Ivanova

Good afternoon A municipal budgetary institution wants to transfer for free use to the management of the Russian Guard the property it has under the right of operational management. In turn, the Russian Guard wishes to transfer the property under the right of operational management to the municipal budgetary institution. Can this be done without bidding?

Sergey (senior lawyer)

Hello, Ulyana! In this case, no auction is required, since the property is transferred to a government agency.

Anna

Non-residential premises were transferred to the state institution FSS for free use under an agreement “on the transfer of property for free use.” The FSS asks to secure the specified property under the right of operational management, can we do this?

Sergey (senior lawyer)

Hello Anna! The right of operational management is established by the owner of the property at his own discretion. Therefore, if the owner decides to transfer the property to the operational management of the institution, then this will be legal.

Alexander

Hello! The Ministry of Defense transferred to the joint stock company "Oboronenergo" for free use electrical networks. Some of these networks were decommissioned, for example, an overhead line on supports. Does Oboronenergo have the right to take over the remains of the decommissioned support line, metal structures, or are they the property of the Ministry of Defense?

Sergey (senior lawyer)

Hello, Alexander! Even decommissioned property continues to be the property of the Department of Defense if it does not meet the criteria for an abandoned or mismanaged item.

Maria

Good afternoon Our organization is an executive body. Our subordinate organization has been given the premises for free use, in which we occupy several offices. The subordinate organization pays for utilities. However, at present the question has arisen that we must pay for ourselves. Can we, referring to the fact that the premises were transferred to our subordinate organization, say that they must pay for utilities and that no agreements were concluded with us?

Sergey (senior lawyer)

Hello Maria! If there is no executed contract, then you are not obligated to pay anything. All contracts with service organizations are concluded with a subordinate organization, which is responsible for their payment.

Tatiana

Hello, We are a municipal entity, a rural settlement, and we want to enter into an agreement for the free use of premises with a government agency that owns the premises with the right of economic management. Is it necessary to hold a tender to conclude a contract and is it possible to conclude a contract for 5 years with subsequent extension.

Sergey (senior lawyer)

Hello, Tatyana! In your situation, bidding is not required. You can set any contract parameters, including five years with subsequent extension.

Christina

I would like to thank you for such an informative article. Based on the article, I conclude that the State Budgetary Institution can provide non-residential premises to a non-profit organization for free use, in particular, ANO DPO is of interest. I just really need a link to n-p act!

Sergey (senior lawyer)

Hello, Christina! See the provisions of the Civil Code of the Russian Federation, federal law"On protection of competition".

Larisa

Good afternoon Can you please tell me whether a lease agreement for the address premises is required for non-profit organizations? Or is a letter of guarantee enough for it to function? The NPO was created by several budget organizations, registered in 2011 by the Ministry of Justice, on the basis of a letter of guarantee from the Ministry of State Property on providing the address of one of the founding organizations, a government agency. The NPO carries out its activities at this address; the President of the NPO carries out management without a power of attorney and is the director of this government agency.

Sergey (senior lawyer)

Hello, Larisa! Providing legal address for registration does not yet confirm the conclusion of an agreement under which the NPO acquires any rights to the premises. As such, there is no obligation to enter into a lease agreement when using the premises in the law, but if it is actually used, then for your own peace of mind it is still better to conclude an agreement.

Alla

Hello! The premises in a non-residential building were transferred under a free use agreement to a State institution. A question arose about concluding an agreement with a service organization for the maintenance of a security and fire alarm system. Who is obliged to conclude this agreement?

Sergey (senior lawyer)

Hello, Allah! The solution to this issue depends on what obligations are provided for the borrower under the agreement and who is obliged to carry out the ongoing maintenance and servicing of the building.

Marina

Part Real estate State institution office Transferred for free use. The lender in the agreement is Kugi, the borrower is the authority, and the institution itself is the balance holder. Is it necessary to hold tenders for the transfer of such property and who should conduct them - kugi or the institution itself, since the decision on the transfer was made by kugi.

Sergey (senior lawyer)

Hello, Marina! There is no need to conduct trades. This is stated in Art. 17.1 of the Law on Protection of Competition.

Nailya

We transfer movable property for free temporary use to our subordinate institution of the Federal Tax Service for further joint use of part of the equipment of one unified network. Both organizations have the status of a legal entity. What documents should be drawn up? Do I need a free use agreement? Or is the act of acceptance of the transfer of this property sufficient for the other party to enter Off-balance sheet account 01 “Property received for use”? Thank you.

Sergey (senior lawyer)

Hello! It is necessary to conclude an agreement for free use and a transfer and acceptance certificate.

Marina

Hello! We are a state government agency and would like to accept free use of premises to accommodate employees from a state government agency. autonomous institution, which in turn has the premises under operational management. Does this require bidding or only the conclusion of a free use agreement?

Sergey (senior lawyer)

Hello, Marina! To conclude a contract for gratuitous use in relation to the property you specified, a tender is required.

Elena

Hello! We are an autonomous municipal institution. We leased the premises owned by us with the right of operational management with the consent of the owner and rented other premises. We would like to sublease part of the newly rented premises to accommodate the Payment Terminal. Do we need the consent of our founder?

Sergey (senior lawyer)

Hello, Elena! To resolve this issue, you need to look at the terms of the contract. But as a general rule, it is not necessary to obtain consent for such actions, since in this case the owner’s property is not disposed of.

Elena

Hello! We enter into a free use agreement with the line police department. According to the Police Law, Article 48, paragraph 6. “Transport infrastructure entities provide territorial authorities and police units free of charge.....office and support premises, equipment, communications facilities and services. Equipping the premises with furniture, office equipment and communications facilities and providing technical operation of these premises, water supply, heating, lighting, cleaning, repairs are carried out at the expense of budgetary allocations from the federal budget." The question is whether, in addition to utilities, it is possible to impose on the borrower the obligation to compensate for other expenses for maintaining the property, namely: insurance, tax, land rent and Are depreciation charges proportional to the occupied space?

Sergey (senior lawyer)

Hello, Elena! All the expenses you listed are solely the expense obligation of the owner and, by virtue of the law you cited, are not included in the number of budget expenses. Of course, it is possible to provide for such payments in the contract, but there is a high risk of coming to the attention of the prosecutor’s office, which may see a violation of the law in these provisions.