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Homogeneous requirements


Homogeneous claims — homogeneous claims are considered to be claims for the transfer of securities issued by the same issuer, of the same type, category (kind) or one investment fund (for investment units of investment funds), as well as claims for payment of monetary funds in the same currency (ceased to be effective from 2019-05-01)1.

Homogeneous claims — are considered to be claims for the transfer of securities issued by the same issuer, of the same type, category (kind) or one investment fund (for investment units of investment funds)2.

  1. Tax Code of the Russian Federation, as amended on 2019-01-01, Article 214-3, paragraph 2, ceased to be effective from 2019-05-01 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

  2. Tax Code of the Russian Federation, as amended on 2023-04-28, Article 271, paragraph 3 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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