DIVORCE

Russian maintenance order

The ruling of Russian Court dated 2007 partially satisfied Marina Sorokina’s claim for spousal support against her husband Vitaly Sorokin.

According to Art. 89 of the Family Code of the Russian Federation spouses shall support each other financially. According to Art. 90 of the Family Code of the Russian Federation a disabled low-income ex-spouse who’s become disabled prior to the marriage dissolution or within a year after the marriage dissolution is entitled to claim spousal support in a judicial proceeding.

The ruling entered into force on 2008 by decision of the Judicial Division for Civil Cases of Regional Court.

The cassational ruling says that Marina Sorokina became handicapped on Decemner 11, 1997. The English version of the cassational ruling of Regional Court was falsified and a different date, December 11, 2007, was indicated in the translation of the cassational ruling into English which is 10 years later!

The materials of the case prove that Sorokin left th...

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IRS PRIVATE LETTER RULING INTERPRETS U.S.-RUSSIAN FEDERATION INCOME TAX TREATY

Private Letter Ruling 201027041 released on July 9, 2010 interprets the U.S.-Russian Federation Income Tax Treaty (Treaty) Article 13 dealing with Independent Personal Services.

The ruling deals with an individual who is a resident of Russia but a citizen of another country, not the U.S. The individual is a partner in the Moscow office of a service partnership which performs services and has an base office in the United States. The individual in question, however, spends less than 183 days in a calendar year in the United States.

Under U.S. tax law partnerships are not taxed but the partners are deemed to carry on the partnership’s activities pro-rata. Thus, each partner is considered to conduct the business of the partnership as if he or she conducted such business individually. Absent the Treaty the individual in question would under U.S. tax law be deemed to personally conduct a trade or business in the United States and would be taxed on his or her pro-rata share of partnersh...

About annulment of marriage

Based on the submitted documents, marriage 1 between Husband and Wife 2, was registered by the Marriage Palace № 4 of the Civil Status Division of Moscow on 2009. This marriage was dissolved on 2010 based on a decision of the Justice of Peace of the judicial district of the Moscow Region.

At the same time I received info about marriage 2 from 2007 and Certification of Final Decree about dissolution of marriage between Husbund and Wife 1 from 2009 with regard to the case. Based on the above documents, it is evident that Husband was officially married to Wife 1 since 2007 till 2009.

Thus, as of the date of stage registration of marriage between Husband and Wife 2, Husband was officially married to another person.

In accordance with Article 12, part 2 of the Family Code of the Russian Federation, marriage may not be concluded, if there are circumstances specified in Article 14 of the Family Code of the Russian Federation, i.e.: it is not possible to register marriage between per...

My expertise concerning “Motion of kidnapping addressed to the court of Hague”

I received legal opinion concerning “Motion of kidnapping addressed to the court of Hague” by my colleague, Russian Family Attorney. I do not agree with this professional opinion.

In support of its position the Attorney attaches extracts from the legislation that, according to my professionally opinion, are not related to the pending dispute and may be used under no circumstances.

For accurate application of the substantive law rules it should be realized that the notion of custody in Russian and English has fundamentally different meaning. In the Russian language and in the Russian law custody and guardianship are introduced in relation to infants and minor children left without care of parents.

In accordance with Article 31, part 3, of the Civil Code of the Russian Federation, custody and trusteeship over minors are introduced if they do not have parents, adoptive parents, if their parents were deprived of their parental rights by the court, and if such citizens are left wit...