Operations related to insurance, co-insurance, and reinsurance for VAT purposes
For the purposes of this article, insurance, reinsurance and retrocession operations are deemed to be operations resulting in which an insurance company receives:
(as amended by Federal Law No. 166-FZ dated December 29, 2000)
insurance payments (remuneration) under insurance, reinsurance and retrocession contracts, including insurance premiums, retrocession commission paid (including tontine);
(as amended by Federal Law No. 166-FZ dated December 29, 2000)
interest accrued on the premium deposit under reinsurance contracts and transferred by the reinsurer to the retrocessionaire;
insurance premiums received by an authorized insurance company that has concluded a reinsurance contract in accordance with established procedures on behalf of and at the request of insurers;
funds received by the insurer in subrogation from the party responsible for damage caused to the insured, in the amount of the insurance indemnity paid to the insured;
(as amended by Federal Law No. 166-FZ dated December 29, 2000)
funds received by the insurer under an agreement for direct compensation of damage from the insurer who insured the civil liability of the person causing harm, concluded in accordance with the legislation of the Russian Federation on compulsory insurance of civil liability of vehicle owners;
(paragraph introduced by Federal Law No. 282-FZ dated December 25, 2008)
targeted funds received by insurance medical organizations - participants in compulsory medical insurance from the territorial fund of compulsory medical insurance in accordance with the agreement on financial support of compulsory medical insurance;
(paragraph introduced by Federal Law No. 313-FZ dated November 29, 2010)
funds received by insurance medical organizations - participants in compulsory health insurance from the territorial fund of compulsory health insurance and intended for expenses related to the management of compulsory health insurance matters in accordance with the agreement on financial support of compulsory health insurance (within the norm established by the legislation of the Russian Federation on compulsory health insurance);
(paragraph introduced by Federal Law No. 313-FZ dated November 29, 2010)
funds received by insurance medical organizations - participants in compulsory health insurance from the territorial fund of compulsory health insurance, which serve as remuneration for performing actions provided for in the agreement on financial support of compulsory health insurance;
Source: "The Tax Code of the Russian Federation (Part Two)" dated August 5, 2000 No. 117-FZ (as amended on December 3, 2012)
Морфология
Род
Понятие «операции по страхованию, сострахованию и перестрахованию в целях ндс» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | операции по страхованию, сострахованию и перестрахованию в целях НДС | операций по страхованию, сострахованию и перестрахованию в целях НДС |
| Д | операции по страхованию, сострахованию и перестрахованию в целях НДС | операциям по страхованию, сострахованию и перестрахованию в целях НДС |
| В | операцию по страхованию, сострахованию и перестрахованию в целях НДС | операции по страхованию, сострахованию и перестрахованию в целях НДС |
| Т | операцией по страхованию, сострахованию и перестрахованию в целях НДС | операциями по страхованию, сострахованию и перестрахованию в целях НДС |
| П | операции по страхованию, сострахованию и перестрахованию в целях НДС | операциях по страхованию, сострахованию и перестрахованию в целях НДС |