Encyclopedia

Heir


Heir — the heir of the merged legal entity in respect of the obligation to pay customs duties, taxes and other payments, the collection of which is assigned to customs authorities, shall be deemed to be the legal entity that has merged it1.

  1. Federal Law No. 289-FZ dated 03.08.2018 "On Customs Regulation in the Russian Federation and on Amending Certain Legislative Acts of the Russian Federation". 2018, as amended on 2018-08-04, Article 32, paragraph 6. ↩

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