Gap clearance system employment contract or a contract has a number of its own special nuances that must be observed by both each employer and the employee himself. At the same time, regulatory legal acts divide the process into a simplified and more complex one, depending on who was going to leave work and on whose initiative the process of ending the employment relationship was carried out.
The group of complicated procedures includes the dismissal of the CEO. So, find the general rules for the design of the gap labor relations much easier than special norms for certain categories of workers. Therefore, in this article we propose to consider the features of the system of dismissal of citizens who hold the position of CEO. About what specific features this procedure has and what actions should be carried out in the first place - you can read below.
The decision to dismiss the director - who has the right to make it?
When studying the issue of terminating an employment contract or a contract with a person holding a managerial position, it is worth remembering that the procedure largely depends on who initiated the dismissal. The category of cases that we consider in this article has quite a lot of specifics. First of all, this is manifested in the subject composition itself.
So, let's consider who today can be considered the CEO. This position is leading and is considered at the level of regulatory legal acts as a set of special labor duties with coordination, organizational, administrative and other functions. In an employment contract with such a citizen, it must be clearly stated what position the person occupies and what duties of an official nature are assigned to him.
There is a director in any company and organization. Such a position represents the subordination of a number of employees to his instructions and the direct management of the affairs of a company or enterprise. It is sometimes believed that the CEO is highest level management. Therefore, the question arises as to how it is possible to dismiss such an official?
But, the process has its way out. Often, the CEO is just a hired citizen to manage a company that is owned by completely different people. They hire a specially trained worker for such a position in order to lead the organization or company. At the same time, both one of the owners and a person who is not related to the business and its ownership in general can exercise management with the help of this kind of position.
Considering termination labor activity of such a person, it is worth noting that the procedure for dismissal largely depends on the provisions of the employment contract, the status of the official, his participation in the ownership of the company. Therefore, at the level of regulatory and legal guidelines, two main variants of the gap can be distinguished labor contract or contracts. These include:
- dismissal of the director own will;
- the initiative to terminate the performance of their labor functions comes directly from the owners who hired the person to perform managerial functions.
What are the main differences between these methods? First of all, of course, everything depends on the immediate desire to fire or quit. If the procedure begins with the actions of the CEO himself, then it will be simpler and faster. This is due to the fact that he does not need to seek explanations for his act, specific factors that may allow the director to take this step.
If we talk about the dismissal of a director by the owners of a company or enterprise, then such a procedure will be more complicated. This is explained by the fact that in the normative legal acts today there are clearly noted cases when the owners have the right to dismiss a person from a specific position. At the same time, they are obliged to choose one of the grounds provided for directly by law. There can be no other way, since the mismatch established rules lead to legal liability, which is expressed in the restoration in the same place and the payment of a fine.
Voluntary dismissal of director
Most often in practice, you can find cases where the leader is the direct initiator of his resignation. So, the work of a CEO is not only a fairly large income and a high position, but also a huge amount of responsibilities, time and effort spent. Therefore, some sooner or later come to the conclusion that it is necessary to leave such a position.
In this case, the manager, like any other employee, is given the legal right to terminate the employment relationship at any time. In order to complete the performance of his duties, the director must draw up a standard procedure. That is, a corresponding application is submitted, which is considered for two weeks. On its basis, a special internal document is issued, in which it is noted directly about the end of the labor interaction.
Although in general view the procedure is identical to that used in all cases of dismissal of one's own free will, there are a number of special nuances that are characteristic only of general directors, as specific subjects. First of all, this is expressed in the person to whom the letter of resignation is sent. Yes, in common system such a document is written in the name of the head himself. But, in our case, it is the director himself who quits. What happens: does he need to write an application in his own name?
Here it is worth knowing one general rule - an application for a termination of an employment contract or contract is submitted to those persons who directly hired a citizen for his position. In our case, we are talking about the owners of a company, organization or enterprise. At the same time, the owner can be either one person or several. In principle, the system of dismissal from this practically does not change.
That is, as we see, the head needs to turn to the owners of the organization. If there are several of them, then the decision to terminate labor interaction with the CEO should take place at special meetings, which should be attended by at least half of general composition owners. Therefore, the application for dismissal of the director, as such, will be absent in this procedure. The manager needs to notify all owners of upcoming fees. At the same time, the information about the meeting should indicate that the current CEO is resigning and resigning.
That is, the first step in such a process is a meeting of all the founders to decide on the approval of the dismissal by the director. As a rule, fees can be urgent - within one week, or not - within a month. It all depends on the specific location of the office and the place of residence of the owners.
A written notification of the need to convene a meeting must have a special registration of its receipt. So, as a rule, documents of this kind are provided personally against receipt or by mail with notification of receipt.
What is it for? Sometimes it happens that the organization cannot find a suitable replacement for the current director. Therefore, the owners deliberately delay the time of fees and satisfaction of the manager's decision to dismiss. So that these actions do not violate the citizen’s legal right to terminate the employment contract, he has the right, if he refuses to hold a meeting or gather the founders in general, for two weeks, lay down his duties and transfer the necessary documentation, which he previously managed. At the same time, such actions cannot be regarded as failure to perform official functions, since there is written confirmation that the person informed the owners of the company about his decision.
If such problems do not arise and the owners come to the training camp, then the procedure for breaking the working relationship takes the following form. So, at the next meeting, the owners of the company decide to revoke the employment contract of the head and, on its basis, issue a special order to dismiss the director. This document is one of the parts of the paper fixing the fees in general. But, directly for the leader himself, it is decisive, since it fixes the possibility of further formalizing the departure from office.
After the issuance of the order, the procedure will have standard view. So, special entries are made in the work book about the dismissal of the director, all funds are recalculated, the documentation maintained by the head is submitted, etc. At the same time, the order must clearly indicate from what date the citizen ceases to perform his labor duties. In accordance with this clause, the organization provides all the documents of the director, his salary, etc.
As you can see, such a process does not have any particular difficulties, except that in order to formalize the dismissal, you need to collect all the founders. Everything is connected with the fact that in accordance with the law, only the body that hired him can break off labor-type relations with a citizen. Therefore, there is no other way to solve the problem.
Dismissal of the founding director
Also, there are situations when, when creating an organization or enterprise, persons who have a direct interest in the activities of the company are appointed by the head. AT this case, we are talking about one of the owners of the capital of the organization. At the same time, he can be both the sole owner of the company and a co-owner on an equal basis with other citizens.
In this case, it is worth remembering that the dismissal process will have its own characteristics and nuances. First of all, it is worth noting that if we are talking about collective ownership, then you will still have to convene fees to terminate the employment contract. That is, the general director at such a meeting will act both as a member of the owners and as a leader who wishes to resign.
In the voting on the acceptance of the application for dismissal, the person himself also takes. At the same time, they sign the corresponding protocol on an equal footing with other participants. In the future, the procedure will be the same as we described above. But, there is one important nuance.
So, the director after dismissal does not lose his ownership of part of the company. That is, his role as a founder remains. He simply ceases to fulfill the duties of the head of an organization or enterprise. But, this fact does not affect his role as a co-owner.
A more interesting situation with the termination of the employment contract will be in the case when it comes to the boss, who is directly the sole owner of the company. The most common such system is in limited liability companies. Therefore, the dismissal of the director of an LLC in such cases has a number of its own nuances and features.
For example, the most common question is whether a person has the right to sign a decree on his own dismissal on his own? So if you follow general provisions, then a citizen who hired a person on a labor basis may terminate employment relations with him. Such a point concerns cases when two roles converge in the personality of one citizen.
That is, in fact, the CEO has every right to independently sign his own order on his own dismissal. Yes, this procedure looks rather strange, so it is rarely used. But, sometimes this is the only way out of the situation.
Also, another way is the process of complete liquidation of the enterprise in general. In this case, the process of terminating the employment contract is carried out automatically. It is also worth noting that this option is typical for those cases when a citizen refuses not only the role of a leader, but also from business in general.
Sample dismissal of the CEO from the initiative of the owners
As we noted above, another way to break off an employment relationship is to identify an immediate desire for such actions on the part of the owners of the company that the manager manages. But, compared with the previous version, this method will have a lot of limitations.
The first legal framework is directly the very grounds for terminating an employment contract or contract. So, if in the case of an independent expression of will there were no special aspects on this matter, then there is a clear list of reasons that the employer represented by co-owners can rely on.
The most common options for terminating an employment relationship today are:
- Inconsistency of the director of his position. At the same time, this aspect concerns exclusively the professional qualities of a citizen and does not affect his social status in any way. In this case, we are talking about establishing the fact of insufficient knowledge or skills of the boss to perform the functions assigned to him. At the same time, without fail, this must be confirmed during a special certification. Just assumptions or someone's subjective opinion cannot become a full-fledged basis for dismissal.
- Guilt in a crime in relation to the theft of property. At the same time, such property by right of ownership belongs directly to the organization itself, in which a citizen occupies a leading position. As a rule, such situations arise due to the fact that a person speculates with his position and significantly exceeds his capabilities. If the director's guilt of embezzlement is proven in court proceedings, the owners have every right to terminate the employment contract with this person.
- economic crimes. In this case, only those general directors are considered, in which the employment contract expressly states the obligation to manage the financial flows of the company. If the bodies of Themis establish that a person has committed a crime in the economic sphere, the co-owners of the company can fire him on their own initiative.
- Liquidation or reorganization of a company. Sometimes it happens that an enterprise or organization changes the scope of its activities. As a rule, such actions are associated with a reduction or change in the staff. In this case, based on the fact that the current CEO, in terms of his set of functions and skills, is not suitable for the reformatted activity, the owners of the company reserve the right to dismiss such a leader.
There are a number of other reasons as well. For example, if a leader came to work in a state of intoxication or under the influence of toxic, narcotic substances, he can be released from his duties without his own will. also. This category also includes situations where a citizen skipped his working day without a good reason. At the same time, for a weighty reason, it will be enough to be absent from the workplace for a time exceeding 3 hours.
As you can see, there are many reasons. Their main difference is a direct indication in regulatory legal acts. At the same time, they can all be found in the Labor Code of the Russian Federation. It is such a document that fixes all the provisions in relation to the procedure for breaking off labor relations.
The very process of the final termination of the performance of their duties has a standard form. So, first of all, management should inform the director about decision. In addition, the latter must confirm in writing that he has read such data.
In the next two months, a citizen has the right to continue to hold his position. The owners of the company have no right to force him to leave earlier than at the end of this period. An exception can only be those situations where the director himself agrees to such a step. Then the calculation process can be carried out earlier and without negative consequences for both sides.
After the date of rupture of labor relations is agreed - on a specific day, all his documents are issued to the manager, in particular - employment history. He, in turn, must transfer all internal orders, orders, reports and other papers to the office or the new director. All reporting is given without fail against signature from both parties: one gave, and the second accepted. Failure to comply with this rule may subsequently lead to litigation.
Compensation upon dismissal of the CEO
An important point in the termination of labor relations is the payment of all mandatory amounts. It is worth noting that today the legislator obliges to provide each citizen who is dismissed with funds in full for each day worked and for the entire period of unused vacation.
Accordingly, the CEO is entitled to all of the above compensation. Daily payment is made on the basis of the last salary payment, taking into account the average daily income and the number of days worked. If we talk about vacation pay, then we are talking about unused time for rest, which is provided for by law or directly by the employment contract or contract itself. If over the past year the head has not been on vacation, then he has the right to demand payment of his vacation funds. They are calculated depending on the average earnings per day and multiplied by the number of days that make up the vacation itself. The same counting rule is also used if the leave was taken in a certain part.
Also, it is worth noting that in some cases there are other payments. You need to pay attention to your employment contract. It may contain additional compensation for dismissal. For example, if such a decision comes from the employer himself, that is, the owner, then the director is provided with three salaries in addition to all mandatory amounts.
As you can see, the procedure has a huge number of nuances in general. Failure to comply with the above rules leads to the fact that the illegally dismissed director has the right to go to court. To do this, he needs to find relevant violations in the law. Based on all the events, a special claim is drawn up. Sample application for illegal dismissal you can download the director from us:
The figure of the head of the organization, including the LLC, is so special that the employment, responsibility and dismissal of the general director of the LLC are taken out separately in Chapter 43 of the Labor Code.
How and why can you fire the CEO of an LLC?
The director is the only employee who is both self-employed and hires others. He is responsible for all processes in the enterprise, organizes them and controls the course. And, despite the fair opinion that there are no irreplaceable employees, quickly finding a new leader is not so easy. Perhaps that is why, even if the director decided to leave the post on his own, article 280 of the Labor Code of the Russian Federation almost doubled the notice period compared to the requirements of art. 80 TC for the rest of the team (up to a month).
Article 280 of the Labor Code of the Russian Federation requires the manager to give 30 days notice of his decision to quit.
The paradox of the sole managerial position is that, with a combination of the role of employer and hired, the director cannot consider his notification duty fulfilled if he writes an application in his name. The law establishes that the director must notify the founders (owners) of the company about this, and aspects are prescribed showing how the dismissal of the general director takes place. Unfortunately, the Labor Code of the Russian Federation does not specify how the notification should take place.
Despite the fact that the Labor Code of the Russian Federation speaks of a one-month warning period, it is unlikely that the general director will be able to quit so soon. Arbitrage practice indicates that the date of the notice of dismissal will not be the date the letter was sent, but the most late date issuing an invitation to each founder. Therefore, you need to send papers and schedule a meeting in advance, but no later than 45 days from the date of writing the application (paragraph 3 of article 35 of 14-FZ). All this time, the current leader will have time to prepare matters for transfer, and the owners will have time to find a candidate for the vacant seat.
Preparing the decision of the general fees
On the appointed day at the general meeting (if there is a quorum in accordance with the charter), the decision of the hired director to dismiss is ascertained and recorded in the minutes. If a suitable applicant for this post has already been found, then in the same document they approve or reject his candidacy. If the receiver is not found, then the protocol indicates the person who will take over and temporarily manage the enterprise.
You can speed up the dismissal procedure if the LLC is organized solely: then the deadlines can be the declared 30 days. Even faster, you can fire the CEO if the head and founder are the same person.
- Issuance of an order for the dismissal of the "old" general director in the standard form T-8.
- Payment of wages and compensation for unused rest days.
- Issuance of a work book.
From the moment the participants of the LLC sign the protocol, the “old” general director is deprived of his powers, which means that he must sign an order on own dismissal, make an entry in the labor or sign any other documents of the organization, he is no longer authorized.
Notification of the State Registration Service
Within three days, a package of documents must be submitted to the registration authorities (FTS) to fix changes in the state register of the LLC. It includes: application P14001 (the signature in it is certified by a notary) and a copy of the protocol. Only the new CEO can sign and submit this to the department that conducted the registration of the LLC. If his candidacy is not approved, then changing the data in the registry will be problematic.
Notification of social insurance funds and other interested parties
The powers of the director are so broad that information about his change should be sent not only to government agencies for failure to warn which there is an administrative responsibility. It is better to inform everyone who, one way or another, interacts with the enterprise.
Change of data in the bank
Since the dismissal of the general director, the enterprise has been formally deprived of the opportunity to conduct non-cash financial operations, because there is, in fact, no one to sign them. You can resume settlements only after transferring new cards to the bank with a certified signature of the management.
Revocation or confirmation of issued powers of attorney
In the process of managing the company, the former director could delegate part of the authority to other persons by issuing powers of attorney to perform certain actions. With his departure, their action is not canceled, and ends only after the expiration of the validity period indicated there. The enterprise, traditionally, keeps a log of such documents, so it will not be difficult to establish which of them have not lost their relevance.
Cancellation of nominal seals, facsimile prints, electronic digital signatures. Production of new ones in the name of the director who took office.
To-do list for a departing CEO
Firstly, preparing and conducting the transfer of cases. It is best to do this under an act with the receiver, other interested persons may also be present, whose signature on the document will confirm the legitimacy of the transfer. At the same time, do not forget to transfer all seals, stamps, keys to safes and premises, it is also better to arrange this in writing. It may happen that there will be no one to take over the cases or there will be a conflict with the owners. There are several ways out of this situation: keep the documents with you, transfer them to the archive or to a notary, send them in a package with a list of the contents, if there is only one founder in the LLC. Of course, the most reliable places of storage, in this case, will be an archival organization and a notary's office, but the cost of their services is unlikely to fit into the symbolic framework.
Transfer of affairs and property, which was administered by the general director of the LLC, in the interests, first of all, of the outgoing director. But it is necessary to transfer only with written registration. If sign Required documents no one better use alternative options storage.
Secondly, take care of the fulfillment of all duties for the upcoming deadlines: control the filing of reports for the dates closest to the dismissal, make payments to the team.
Thirdly, hand over all the cash on hand to the bank and report on all accountable amounts. While everything is calm in the official field, few people remember that it is necessary to keep tear-off stubs of receipt orders and receipts. Even fewer officials know that, when submitting advance responses for verification, the accountable person is required to return the tear-off part of the form, which indicates which documents are handed over to the accounting department. You may come across recommendations to simply make copies of these reports, but without the original tear-off part, it will be impossible to prove anything.
Fourth, if the successor has not been approved at the post, it is worth notifying the Federal Tax Service of the dismissal of the general director. Since the approved form P14001 implies a notice of the removal of powers from one person and their transfer to another, it will not be possible to submit it before the approval of the new director. For your own insurance, you can send a letter in a free presentation with a message about the dismissal of the CEO at his own request.
How can a CEO expedite the process of voluntary termination?
Since the director is still an employee, he is subject to the provisions of Art. 80 of the Labor Code, in the part that allows some employees to avoid working off. So pensioners, pregnant women, those who move and other employees who can document the impossibility of continuing to work can be dismissed on the day they submit an application of their own free will or on a date determined by them independently.
How it is possible to exercise this right in practice, and to carry out the dismissal of the general director of an LLC on the day of application, remains a big question. Here it remains to rely on the loyalty of the founders, who can enter the position of an employee.
Theoretically, an employee whose rights have been violated can apply to Labor Inspectorate and require them to assist in expediting the dismissal process, as well as holding the employer accountable. In reality, it will turn out that the manager will write a complaint against himself, since it is he who will accept the State Labor inspection, it will not work to involve the founders in it.
Dismissal of the CEO without his will
In the process of long collaboration between business owners and a hired manager, mutual claims and dissatisfaction with each other can accumulate. Then the founders can become the initiator of dismissal of the general director. Articles 278 and 81 of the Labor Code give them such a right and grounds for dismissal of the general director of an LLC. And although such an impulse for the director is unlikely to come as a surprise, the code still obliges to comply with the deadlines and guarantees supporting payments.
| Base | Terms of warning | Supporting documents | Minimum compensation amount |
| Company liquidation | For two months | Minutes of the general meeting and notice of reduction | Severance pay and support while looking for a new position (three-month salary) |
| Decision of the general meeting of founders | 30 days | Minutes of the general meeting indicating the reason for dismissal. You can not voice it, but then there is a high probability that the court will reinstate the dismissed person | Three months salary |
| Bankruptcy | Not established by law | Decision of the Arbitration Court, minutes of the general meeting | It is not provided, in case of detection of guilty actions or inaction of the director. |
| Guilty actions according to Art. 81 TK | As a result of consideration of actions | Minutes of the general meeting and other documents confirming the guilt of the head and the fact of causing damage or non-receipt of profit. | Not provided |
| For additional reasons specified in the employment contract | At least a month or by agreement | Minutes of the general meeting | At least three salaries or the amount fixed in the contract. |
More often, no one wants to carry “dirty linen from the hut,” therefore, he uses streamlined wording from paragraph 2 of Art. 278 of the Labor Code, except in cases where the guilt of the general director has been unconditionally proven.
What will the former general director of an LLC, an employee, be responsible for?
The dismissal of the general director of an LLC at his own request will not be able to protect him from administrative or criminal prosecution in the future.
Having parted with the former company, no matter for what motivation, he will not be able to forget about this segment of his working life immediately. Even if the transfer of cases during the period of dismissal went smoothly, there is a possibility that shortcomings in the work will be discovered after the signing of the order.
A minimum statute of limitations is provided for administrative violations. Even if the most serious of them is admitted, but discovered after a year after its commission, the administrative fine is not applied.
Most serious look liability is provided for in criminal law, for example falling under Articles 165 and 201 of the Criminal Code of the Russian Federation. So even for infringements defined as mild and minor, the statute of limitations is 24 months. For moderate offenses - six years, and for grave offenses - 10 years.
In addition to the liability provided for by the criminal and administrative codes, there is a possibility of material liability. It will be applied in case of detection of damage as a result of abuse by the former director or negligent attitude towards his work. Usually, government audits or audits initiated by new management help to identify financial losses and their causes. It is possible to file charges and file a lawsuit demanding compensation for losses within a year from the date of establishing their fact and obtaining evidence of the guilt of the resigned general director of the LLC (Article 392 of the Labor Code). Another unpleasant consequence of satisfying the employer's claim will be a ban on holding leadership positions.
Responsibility of the co-founding director
In this case, the loss of his share in the capital of the LLC will be added to all types of liability of the employee, if the result of the activity was the bankruptcy of the company. Since the LLC form does not provide for additional material liability for the organization's obligations in the process of liquidation, as a founder, he will not lose anything more.
What can the former CEO be responsible for if he is the sole founder?
In this case, the owner's attempt to compensate the dismissed general director for damages or lost profits will look strange. So the rules of Art. 392 TK you can not be afraid. But administrative and criminal liability in case of violations in the field of labor and tax legislation may well come as a result of inspections of fiscal government agencies and social insurance funds.
The departure of such an important person in the enterprise as the general director is a delicate matter for both parties. Most often, the most effective way parting becomes an amicable agreement on the terms and conditions of dismissal. If the handover process goes smoothly, the company will only benefit.
Lawyer of the Board of Legal Protection. Specializes in handling cases related to labor disputes. Defense in court, preparation of claims and other normative documents to regulatory authorities.
Hello! In this article, we will talk about how to fire the director of an LLC.
Today you will learn:
- Reasons for the dismissal of the director of the LLC;
- The procedure for the dismissal of the director of an LLC;
- Payment of compensation.
How to fire the director of an LLC
LLC director - this is individual which manages the enterprise and is responsible for its activities.
Despite the fact that the head of the company is endowed with certain powers, the Board of Founders is recognized as the supreme authority of the LLC. So the question is: “How to fire the CEO?” - remains relevant, and has a number of features.
It is the Board that can dismiss the director and appoint a new person to take his place. Participants of the enterprise gather at a general meeting to decide on the issue of dismissal. Based on the results of the event, an appropriate decision is made.
In order to know how to properly dismiss a director, you need to follow the established procedure presented below:
| Procedure | Description |
| Registration of the minutes of the Board of Founders | The document is drawn up properly with the obligatory indication of the reason for dismissal |
| Issuance of a notice of dismissal | The document must be registered in the journal |
| Drafting | Acceptance and verification of the values listed in the act |
| Payment of amounts due | All compensation, final wages and other benefits must be paid |
| Making entries in the personal card of the director | It must be signed by the director |
| Make an entry in the work book | The work book is issued to the director on demand |
| Notify bank | Providing the necessary package of documents |
| Tax Service Notification | Within three days, it is necessary to provide the required documentation, including a notarized application for |
Dismissal of the director of an LLC at his own request
The head of the LLC, on the one hand, acts as an employer, and on the other hand, he is an employee who has the right to vacate his position at will.
The body that hired him is authorized to dismiss the director at his own request. In such a case, according to Art. 280 of the Labor Code, the employee is obliged to notify the employer of the upcoming dismissal no later than 30 days in advance. Moreover, notification is required in the form of an appropriate application submitted in writing.
If the dismissal of the head occurs on his own initiative, then the decision of the founders is not required. The Council is obliged to consider such an application and take appropriate measures.
The current head is obliged to convene an extraordinary meeting of participants to decide on the selection and appointment of a new candidate for the place vacated by him. The founders must be notified no later than one month before the date of dismissal. A notification should be sent to the postal address of each of them. It contains information about the new convocation and the agenda.
We remind you that you can find the postal addresses of the participants in the documentation kept by the LLC. If the founders are legal entities, then their postal address is contained in. In cases where the information has lost its relevance, and there is no other information, then the notification sent to the last specified address is considered to be executed.
At the general meeting, the participants of the enterprise, after the selection and approval of a new candidate, must decide on the date from which the powers of the former director cease, and the new head will be able to take up employment duties.
This date could be:
- The number indicated by the director in the application, provided that the founders agreed with it;
- After 1 month to notify the participants. If the date falls on a weekend, then the date of dismissal of the director will be considered the next business day;
- Any other date agreed upon by both parties.
If the desire to resign came from the director due to circumstances in connection with which he cannot continue to work, then you will have to dismiss him on the day that he indicated in the application.
The actions to be taken by the director upon dismissal are presented in the table:
| No. p / p | Action | Short description |
| 1 | Account for outstanding amounts | You should submit an appropriate report, and the available surplus money to the cashier. You need to make copies of all documents to eliminate possible controversial situations |
| 2 | Notify bank | Timely notification of the bank will allow you to avoid the illegal use of the signature on payment documents after leaving the company. This is especially true when using an electronic key, and the Bank-Client program |
| 3 | Prepare an act of acceptance and transfer of valuables | Such a document is signed on the day of dismissal. You should check the list of valuables in it (Seals, forms of strict accountability, etc.), and transfer them to the new director |
Other reasons for the dismissal of the director of an LLC
Other reasons why a manager may be fired include:
- The term of the employment contract concluded with him has expired. company contains necessary information by the expiration date of the contract with the current manager. Members of the organization are obliged to notify the director within three days before this date. If his work suits the founders, then they conclude a new contract with him;
- If the director and his employer have entered into an appropriate agreement. Such dismissal is also called "soft". You should resort to it if you need to fire an employee, but you don’t want to spoil your relationship with him. It is impossible not to exclude the fact that the director during his work was able to establish business trusting relationship with company partners. To prevent the loss of customers, you need to take care of a "soft" parting.
- Founders Initiative. Any member of an LLC may initiate the dismissal of a manager. The reasons may be dishonest attitude to labor duties, excess of authority, taking actions that caused harm to the health or property of the enterprise, etc. If there are illegal actions, the Council is obliged to decide under which article to dismiss the director. It should be remembered that when entering article of dismissal, the former employee has the right to appeal this in court.
The legislation provides for the option of dismissing a director at the initiative of the founders without giving reasons.
- If the property of the LLC has passed into the hands of other owners. Do not misunderstand the change of founders. Since the organization itself is recognized as the owner of the property, and not the founders of the LLC, therefore, the change of owners means the transfer of ownership to third parties.
- Removal from office in case of recognition of the enterprise. Under existing circumstances, the head of the bankrupt enterprise is relieved of his post, and the management of the organization passes to the deputy.
- . In cases of closure of the enterprise, the manager notifies the staff no later than 2 months. After the selection of the liquidation commission at the enterprise, the head is removed from office.
How can a founder fire the CEO of an LLC?
The dismissal of a director at the initiative of the founders is a complex process, which is often accompanied by various conflict situations. You need to remember that compliance with all formalities in such cases will save you from undesirable consequences.
The founder, speaking with a desire to dismiss the director, needs to call a meeting and make a statement to that effect. The Board of Founders determines the legitimacy of the claims and makes a decision. In most cases, a director may be placed on probation.
If a positive decision of the participants is received, then the protocol of the Council is sent to the head.
It must have his signature on it. Its presence indicates that the director was notified in a timely and proper manner.
Payment of compensation to the dismissed director
The amount of monetary compensation that is supposed to be paid to the director upon dismissal depends on:
- From the conditions prescribed in the employment contract;
- From the circumstances under which the head leaves the company. Naturally, if the director is clearly at fault, no bonuses will be awarded to him;
- Depending on the availability of conditions additional agreements concluded between the parties in the course of work.
The amount of compensation depends on:
- From the time actually worked at the enterprise;
- The time remaining until the end of the employment contract is taken into account;
- Based on the amounts that he would have received in the event of the further implementation of his labor duties;
- Additional expenses that the manager will incur in the event of early dismissal.
Compensation paid upon dismissal is not taxable. It is equal to the average monthly salary, taken in three times.
However, if the employment contract does not contain any conditions for the payment of compensation to the dismissed manager, this does not mean at all that the LLC is exempt from paying it. If no illegal actions were established in the actions of the director, then the employer is obliged to pay the amounts due. You should remember that the dismissed employee retains the right to apply to the court, and he can decide on reinstatement.
The dismissal of any employee of any organization must be carried out in accordance with the norms of the Labor Code of the Russian Federation. The CEO is no exception to the rule. When the CEO is dismissed by decision of the founder, a special procedure for paperwork is provided.
Reasons for dismissal of the head
He can be dismissed on the same grounds as other employees of the company. At the same time, the general director can be forcedly dismissed only by the founder.
Consider what causes the dismissal of the CEO by decision of the founder. In the following cases:
- As a result of his misconduct, the organization suffered damage. The damage caused is confirmed by relevant documentation, including accounting. The trial ends with the drawing up of an act.
- Drinking alcohol in the workplace. This offense must be recorded by at least two witnesses and a medical examination must be carried out. As in the case of a violation of traffic rules, the person being checked can refuse the latter, about which a corresponding note is made in the act.
- In case of disclosure of trade secrets. The fact of disclosure must be recorded, written explanations are taken from the general director. In this case, the guilty person may also refuse to give explanations, then an act is drawn up with the invitation of two eyewitnesses to this disclosure.
- In case of cancellation fixed-term contract due to the achievement of the end date indicated in it, and the lack of desire of the founder to renew it.
- This agreement may be terminated without giving a reason. In this case, the dismissed person must be informed of the unpleasant consequences for him 30 days before the dismissal.
- Due to the liquidation of an economic entity, which was headed by the dismissed general director. Not later than two months before the liquidation, he is provided with a notification. After the selection of the liquidator or the liquidation commission, the powers of the general director cease immediately.
- In bankruptcy. A petition is submitted to the arbitration to remove the head from his position. If the court makes a positive decision, the powers of the general director are transferred to the temporary manager.
- When changing the founder. A package of documents on the change of founders is being prepared. Three months after the transition of the company from one founder to another, the CEO is notified of the removal from office.
- Dismissal of the CEO at his own request.
- His resignation by agreement of the parties.
- And also in other cases specified in the Labor Code of the Russian Federation and prescribed in the employment contract.
Employment contract with the manager
The Charter of the organization may determine how the appointment of the head of an economic entity takes place. It is carried out, as a rule, by one of the founders of the legal entity, or by another natural person authorized by the founders.
If the general director is appointed under an agreement with another legal entity or individual entrepreneur, or the sole founder acts as the head, then the rules of Ch. 43 of the previously mentioned code does not apply.
The employment contract stipulates the issues of his rights and obligations, as well as the obligations of the employer. This contract can be fixed or unlimited.
Sample employment contract
There is no legislatively approved standard form of this agreement with the head of an economic entity. Consider with the CEO of the LLC chapter by chapter.
The preamble to the contract contains data on the persons concluding it, including the legal entity and the individual acting on their behalf. Passport data is indicated here.
The first chapter specifies the subject of the contract: working conditions, the exact title of the position, the address of the main place of work.
The second chapter lists the rights and obligations of the parties. As a rule, they are transferred from the Charter of the LLC to which he is appointed head. It also stipulates the rights and obligations of the founder, who is the employer, which should not contradict the requirements of the Labor Code of the Russian Federation, since otherwise the former will be recognized as null and void. The employer must provide for the creation of an appropriate workplace for the general director, where his work will be safe, regular payment of his salary, may be provided certain types incentives for the director in the successful performance of his duties.
The third chapter provides for the responsibility of the appointed leader. There may be cases of dismissal of the general director by decision of the founder, cases of compensation for damage caused by his actions or inactions.
The fourth chapter establishes the duration of the contract, which may be indefinite.
The fifth chapter provides for cases of termination of this agreement with the head of an economic entity. It indicates those cases that were described above, and other cases that do not contradict labor legislation can also be given.
The sixth chapter addresses the issues of remuneration and social services for the general director. It indicates the size of the salary, the regularity of bonuses, and the working day, the duration of the vacation, guarantees in accordance with the legislation of the country.
The seventh chapter contains the final provisions. It stipulates the procedure for resolving disputes, the possibility of applying additional agreements to the contract.
At the end of the agreement, the signatures of the founder and the appointed general director are given. The signature of the first is certified by a seal, if any.
This sample employment contract with the general director of an LLC is not legally defined as mandatory. The chapters, except for the preamble, the subject matter of the treaty and the final clauses, may appear in a different order. They may have other names, the rights and obligations of the parties may be placed in different chapters.
As already noted, an employment contract with the general director can be fixed-term and indefinite. In the first case, when it expires, a new document is signed in the absence of reasons for the dismissal of the head of the legal entity.
Compliance with the dismissal procedure
Dismissal of the CEO various reasons, except by choice, is produced in several stages.
First, a meeting of commissioners is assembled, which may have various titles in accordance with the constitution of the organization. It issues its final verdict on the dismissal of the head of the economic entity, information about which is recorded in the minutes of the meeting of this meeting. Based on the last document, an order is being prepared to dismiss the general director. It indicates the detailed reasons for the dismissal of the head from his position.
Like all employees, the former manager gets acquainted with the order, signs it and receives compensation payments that are due to him under the law and the contract. Within three days from the date of dismissal of the ex-head, it is necessary to submit information to the Federal Tax Service to amend the Unified State Register of Legal Entities. The new director of the organization does not have the right to sign until the transfer of information about him to the Unified State Register of Legal Entities.
A few days before the dismissal, the transfer of cases by the old leader begins, and their acceptance by the new one.
In case of violation of labor legislation upon dismissal, the ex-head can go to court and restore his rights.
In addition to the order, there must be a decision of the owner of the business entity.
The dismissal of the general director by decision of the founder by order cannot take place if the first one is on sick leave or on vacation.
Voluntary layoffs
If an agreement is reached between the parties, the dismissal is carried out according to the following mandatory steps:
- The head of the organization submits an application addressed to the founder or other authorized person with a request for dismissal due to these circumstances.
- A meeting of commissioners is held, at which the issue of dismissal and the issue of the agreement itself are discussed. As a result of this discussion, an agreement is born, with which the dismissed person is familiarized against signature.
- A dismissal order is signed. A record of dismissal is entered in the work book of the ex-head.
- The FSN is notified within three days.
- A work book is issued in the hands of the dismissed person and material compensation is provided.
The dismissal of the CEO at his own request, in comparison with the dismissal discussed above, is characterized by the absence of an agreement. Instead, at a meeting of authorized persons, a protocol is written indicating the decisions taken by the founders.
Dismissal of the head of a legal entity by the sole founder
How to dismiss the CEO if the business entity has a single founder? In most cases, the head of the economic entity himself acts in his role. In this case, the dismissal procedure is greatly simplified. The above Code states that the sole founder may release himself at any time from his position. If he is not the general director, but dismisses the latter, then instead of holding a meeting authorized and formalizing the protocol, he prepares a decision sole founder, but otherwise, the dismissal procedure for the head of an economic entity is the same as described above.
It follows from this that the dismissal of the CEO by the decision of a single founder is a more simplified procedure compared to the situation when there are several founders.
Payments to the dismissed
Payments upon dismissal of the CEO by decision of the founder are determined in the contract and at the legislative level.
In case of illegal actions that caused damage to the organization headed by the person at the time he was in a managerial position, payments to the ex-director are not made.
Labor Code contains the minimum level of payments upon dismissal of the head of an economic entity by decision of the founder, which cannot be less than three times the average monthly salary. Such an amount may be paid, unless otherwise specified in the text of the employment contract. Ex-heads of state, unitary and corporations and funds should not apply for more.
The amount of compensation payments
Compensation payments depend on the size of the salary, length of service in the position of the head, and also on how close the moment of dismissal is to the expiration date of the contract with the head.
Incentive payments are taken into account when calculating compensation, but maternity leave, maternity care are not taken into account. Compensation is calculated based on the average daily earnings, on the basis of which the average monthly earnings are calculated by finding the product of the average daily wage and the number of working days for the last year and multiplying the result by 3.
Compensation must be paid on the day of dismissal of the head. In his absence, good reason, he can apply and the payment will be made the next business day. If the ex-manager was not on vacation, compensation for non-vacation leave is added to the total payment.
In the absence of claims on his part and challenging the dismissal in court, this ends the procedure for dismissing the general director by decision of the founder. If it is violated by the founders, the latter may be held liable.
Is there a responsibility of the former leader?
The dismissal of the head of an economic entity from his position does not release him from liability in case of causing damage to the organization he headed in his time. He, depending on the misconduct and crimes committed, can be brought to both criminal and administrative liability.
A responsibility former leader must be proven in court. If accepted latest decisions about the guilt of the former General Director, he is determined by the appropriate punishment.
Judicial challenge of dismissal
In most cases, the founder is not eager to pay compensation to the dismissed hired general director, which is due to him under the legislation of the Russian Federation. Therefore, dismissal in most cases occurs due to an unlawful decision of the head, which caused damage to the organization, or due to the fact that the former head of his labor duties were grossly violated, while what is included in the concept of "gross violation" is not explained.
Therefore, the ex-head retains the right to judicial protection. For this, it is better to contact labor dispute lawyers.
Finally
The dismissal of the CEO by decision of the founder is done to some extent in the same way as any other employee of the organization. At the same time, it is necessary to take into account the fact that the head is the sole executive body of an economic entity, in connection with which the dismissal procedure becomes more complicated compared to that in relation to any other employee. The head acts on behalf of the business entity, but all his actions are accountable to the founders. Therefore, in the case of existing grounds, the founder has the right to dismiss the head of the legal entity.
Ignorance or incorrect execution of the procedure for dismissing the head of an organization can lead to serious problems up to the paralysis of the enterprise. In particular, a manager who considers himself unfairly dismissed, or dismissed without following the procedure for transferring cases, may retain documents and the seal of the organization, which will lead to the impossibility of making payments, filing reports, etc.
That is why it is necessary to follow such a procedure in full compliance with the law.
Legal basis for the dismissal of the head.
The head of the organization is responsible for its activities and development, which not least depend on his personal qualities. When hiring a leader, the owners of the organization, as a rule, are aware of such qualities and place certain hopes on the leader. If hopes are not justified, the owners of the company (participants of the general meeting, shareholders, owners of the property of the institution, etc.) should be able to correct their own mistake as soon as possible. There are other reasons for the dismissal of leaders.
Labor legislation provides for special grounds for the dismissal of the head of the organization.
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Regulatory basis |
More |
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P. 4, Art. 81 of the Labor Code of the Russian Federation - change of ownership of the organization's property |
on this basis, you can dismiss the chief accountant |
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P.9 Art. 81 of the Labor Code of the Russian Federation - making an unreasonable decision by the head of the organization, which entailed a violation of the safety of property, its unlawful use or other damage to the property of the organization |
It should be noted that it is the responsibility of the employer in this case to prove such an unreasonable decision. This may be a transaction that does not comply with the requirements of the law, while the damage must be obvious. Of course, dismissal on the specified grounds must be properly formalized: the formation of a commission, investigation of circumstances, drafting of acts, etc. The dismissal of the head on this basis is the right, not the obligation of the employer. |
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P.10 Art. 81 of the Labor Code of the Russian Federation - a single gross violation by the head of the organization of his labor duties |
The “rudeness” of the violation in this case is rather subjective, however, dismissal on this basis is not the obligation of the employer |
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Clause 1, Art. 278 of the Labor Code of the Russian Federation In connection with the dismissal of the head of the organization - the debtor in accordance with the legislation on insolvency (bankruptcy). |
In accordance with Art. 69 of the Bankruptcy Law, the head is removed from office due to violation of the requirements of the bankruptcy law. To do this, the arbitration manager sends a corresponding petition to the court, which is considered by the court. If the request is granted court of Arbitration makes a decision on the removal of the head from office. In this case, the bodies of the legal entity, which are entrusted with the obligation to conclude an agreement with the head, terminate this agreement with the wording in the order “in connection with the removal from office of the head of the debtor organization in accordance with the legislation on insolvency (bankruptcy)” (paragraph 1 of article 278 Labor Code of the Russian Federation)" |
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P.2 Art. 278 of the Labor Code of the Russian Federation - in connection with the adoption authorized body legal entity, or the owner of the property of the organization, or the person (body) authorized by the owner of the decision to terminate the employment contract. The decision to terminate the employment contract on the specified grounds in relation to the head of the unitary enterprise is taken by the body authorized by the owner of the unitary enterprise in the manner established by the Government of the Russian Federation. |
AT statutory order, the supreme body of the organization, or the owner of the property of the institution, or another body entrusted with the function of concluding an agreement with the head, decides to terminate such an agreement. In the absence of guilty actions of the head, the head is paid compensation not less than three times the average monthly salary. The specified compensation is not subject to income tax in accordance with paragraph 3 of Art. 217 of the tax code of the Russian Federation. The Supreme Court of the Russian Federation in the Determination of November 1, 2007 N 56-В07-15 recognized the conclusion of the court of first instance that the grounds for dismissal under paragraph 2 of Art. 278 of the Labor Code of the Russian Federation do not imply an analysis of the "guilty" of the activities of the head, and the termination of the employment contract with the head of the organization does not require an indication of the motives for making such a decision. Interpretation of the content of paragraph 2 of Art. 278 of the Labor Code of the Russian Federation in its systemic connection does not imply an unrestricted arbitrary discretion of the employer in resolving the issue of dismissal of the head of the organization, and the right to terminate the employment contract with the head of the organization is not an absolute and unrestricted right of the employer. In any case, the court will check the motives for dismissal of the employee, including his references to the discriminatory nature of such motives. |
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P.3 Art. 278 of the Labor Code of the Russian Federation - on other grounds provided for by the employment contract |
This can include almost any reason, if it is established by the Employment contract with the manager. For example, disclosure of certain information, even if it is not a trade secret; failure to achieve certain indicators; identification of personal family ties with one of the employees; part-time work in another organization, etc. |
In turn, the head of the organization has the right to terminate the contract concluded with him at any time. However, in the event of dismissal of the head of his own free will, he is obliged to notify the employer of this at least a month in advance, while for an ordinary employee this period is two weeks.
Features of the dismissal of the head, depending on the organizational and legal form of the enterprise
By general rule the same body is in charge of the appointment and dismissal of the head of the organization. Procedurally, the issues of dismissal are resolved in the same way as the issues of concluding an employment contract.
So, in a limited liability company, as well as in a joint-stock company, the head is dismissed by the general meeting of participants (shareholders) of the company or, if it is provided for by the charter, by the board of directors of the company.
In a state or municipal unitary enterprise (SUE, MUP), the issues of dismissal of the head are decided by the owner of the property of such an enterprise.
In non-profit organizations, management issues are resolved based on the charters of these organizations. As a rule, the head is dismissed by the owner of the property of the non-profit organization. In any case, the termination of the employment contract with the manager must be preceded by a meeting of the General Meeting of Shareholders (Participants) of the economic company, or by the decision of the owner, drawn up in the appropriate protocol.
At the same time, violation of the procedure for convening and holding such a meeting may lead to the recognition of the dismissal of the head as illegal through the court.
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Real life example (labor conflict) In a certain society with a limitlimited liability, the founders of which were several legal entities and individuals, post Director General was occupied by the founder - an individual, whose share in the authorized capital of the Company was slightly more than 20%. As a result of a personal conflict between the General Director and one of the leaders of the Founder - a legal entity (with a share in the authorized capital of the Company equal to 60%), it was decided to remove the head, that is, to terminate employment relations with him. The founder-initiator of the dismissal immediately held an "extraordinary general meeting", at which he decided to dismiss the General Director from his post. After that, an appropriate order was issued, which was sent by mail to the general director. The specified Participant did not send the minutes of the meeting to other participants, as well as to the General Director. On the one hand, a member of the Company with 60% authorized capital, in any case, had the opportunity to decide on the termination of the employment contract with the General Director, since he was provided with the necessary majority of votes for this. On the other hand, during this procedure, the norms of the law were significantly violated, namely the requirements of Articles 35, 36 of the Federal Law "On Limited Liability Companies", which regulate the procedure for convening and holding an extraordinary General Meeting: - An extraordinary general meeting of the company's participants is convened by the company's executive body (that is, in our case, the General Director) on its initiative, at the request of the board of directors (supervisory board) of the company, the audit commission (auditor) of the company, the auditor, as well as the company's participants possessing in aggregate not less than one tenth of total number votes of the members of the society. The executive body of the company is obliged, within five days from the date of receipt of the request to hold an extraordinary general meeting of the company's participants, to consider this request and make a decision to hold an extraordinary general meeting of the company's participants or to refuse to hold it. The body or persons convening the general meeting of the company's participants are obliged not later than thirty days before its holding to notify each participant of the company about this by registered mail at the address indicated in the list of the company's participants, or in another way provided for by the charter of the company. The notice must indicate the time and place of the general meeting of the company's participants, as well as the proposed agenda. The information and materials to be provided to the company's participants in the preparation of the general meeting of the company's participants include the company's annual report, the conclusions of the audit commission (auditor) of the company and the auditor based on the results of the audit of the company's annual reports and annual balance sheets, information about the candidate (candidates) to the executive bodies company, the board of directors (supervisory board) of the company and the audit commission (auditors) of the company, the draft amendments and additions to the company's charter, or the draft charter of the company in a new edition, draft internal documents of the company, as well as other information (materials) provided for by the charter society. Not later than within ten days after the minutes of the general meeting of the company's participants are drawn up, the executive body of the company or another person who maintains the said protocol must send a copy of the minutes of the general meeting of the company's participants to all participants in the company in the manner prescribed for the notification of the general meeting of the company's participants. Thus, the specified meeting was held with a significant violation of the law: Out of order convening a meeting, The procedure for notifying the members of the Company and the executive body was not observed, Meeting order not followed The requirements to send the protocol to the company's participants were not met. In accordance with paragraph 2 of Art. 43 of the Federal Law “On LLC”, the Court has the right, taking into account all the circumstances of the case, to uphold the appealed decision if the vote of the company member who submitted the application could not affect the voting results, the violations committed are not significant and the decision did not cause losses to this company member. Indeed, the voting of other participants could not affect the results in this case, however, the violations committed are significant and entail losses to the Company's participants (the replacement of the director caused an unexpected impossibility to manage the account, as a result of which the contract was not concluded or paid, which caused losses to the Company, and therefore and losses to a participant owning more than 20% of the share in the UK). Failure to notify a participant of a meeting and holding a general meeting of participants in a limited liability company in his absence is a material violation. ( Resolution of the Federal Antimonopoly Service of the Far Eastern District dated 11.05.2010 N Ф03-2995/2010 in case N А51-15225/2009 rightfully satisfied the claim to invalidate the decision of the general meeting of the company's participants to conclude the transaction, indicating all the essential conditions, since the court established non-compliance with the procedure for convening the general meeting participants, which was carried out in the absence of the plaintiff with a material violation of the law.) Thus, the judicial prospect of an appeal against such a dismissal by the CEO was more than likely. Having assessed all these circumstances, the General Meeting of the Company's Members recognized the dismissal of the General Director as invalid |
Approximate algorithm for the dismissal of the head.
1. Adoption of a decision by an authorized body (in a business entity, the adoption of such a decision is preceded by the convening and holding of a general meeting of participants (board of directors) in accordance with the procedure established by law). By the same decision, a new head is appointed (elected), as well as a person responsible for the transfer of cases.
2. Issuance of an order to resign from the powers of the head of the organization. This happens on the last day of work.
3. Registration of the act of acceptance and transfer of cases. This happens on the last day of work of the dismissed leader, when he transfers the affairs (print, documents, reporting, if he is its custodian, etc.) to the new leader. The procedure for the transfer of cases can be established by the internal documents of the organization.
4. Calculation, making an entry in the work book.
5. Within three working days after the change of the head of the organization, it is necessary to make appropriate changes to the unified state register legal entities. Otherwise, the organization will not be able to change the bank card and, as a result, manage the account and conduct business. In addition, violation of the specified period (established by paragraph 5 of article 5 of Law N 129-FZ) entails administrative liability (in accordance with paragraph 3 of article 14.25 of the Code of Administrative Offenses of the Russian Federation, untimely submission of information about a legal entity to the body that carries out state registration of legal persons and individual entrepreneurs, in cases where such submission is provided for by law, entails a warning or imposition administrative fine for officials in the amount of five thousand rubles).
6. Change of bank card
Conclusions.
The legal status of the head of the organization is unique from the point of view of law, since the head of the company is not just an employee, but also a body of a legal entity. Thus, the issues of dismissal of the head are regulated, firstly, by labor legislation, and secondly, by the relevant corporate legislation. Therefore, the procedure for dismissal of the head of the organization is complicated compared to the dismissal of another employee.
What are the main differences between this procedure?
1. In accordance with the Labor Code of the Russian Federation, in addition to common grounds dismissal, there are special grounds for the dismissal of the head.
2. The dismissal of the head, in addition to the order, is based on the decision of the owner of the organization or the authorized body.
3. To make a decision on the dismissal of the head of the organization, it is necessary to carry out special procedures (General meeting of participants, meeting of the Board of Directors, members of the cooperative, etc.)
4. In case of dismissal of the head of his own free will, the notice period is at least one month.
5. After changing the head of the organization, it is necessary to make appropriate changes to the Unified State Register of Legal Entities.
Literature:
1. Federal Law No. 14-FZ of February 8, 1998 "On Limited Liability Companies"
2. Labor Code of the Russian Federation of December 30, 2001 N 197-FZ
3. Tax Code of the Russian Federation (part two) dated 05.08.2000 N 117-FZ
4. Ruling of the Supreme Court of the Russian Federation of November 1, 2007 in case No. 56-В07-15
5. Determination of the Supreme Arbitration Court of the Russian Federation dated September 30, 2010 N VAC-12731/10 in case N A51-15225/2009
6. Determination of the Supreme Arbitration Court of the Russian Federation of July 9, 2007 N 7966/07 in case N A43-11065 / 2006-1-280
7. "Code of the Russian Federation on Administrative Offenses" dated December 30, 2001 N 195-FZ
8. Federal Law No. 129-FZ of 08.08.2001 "On State Registration of Legal Entities and Individual Entrepreneurs"
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