The situation is as follows: the house where the relative lives, he was registered there, before the node of the connection was prenored, two years ago the bonded knot was eliminated, now it was OJSC CenterTelecom - he did not take this house to the property, but is a balancer, i.e. it turns out that it turns out that it turns out that House between heaven and land and the owner does not have anything? Nobody serves the house, utility payments are not paid, they simply have no one to pay. Who to attract the house to take advantage of the city settlement? After all, it is impossible, if necessary, even an extract from the house book, it is simply no one to write! Although the house book is located in the branch of OJSC CenterTelecom.
Elena Alexandrovna, it is very possible that you are misleading.
In this case, most likely the Balancer already are municipal authorities.
In the liquidation of the owner, its residential fund is obliged to switch to the municipal residential foundation. Very often, with such situations with owners, utilities are misleading, apartment owners, so that they did not privatized housing. Try it all time to check the status of a residential foundation in the municipality.
Comments
I quote: "Balancers are managers who are entrusted to manage property owner ... Balancers are called enterprises or institutions to whom the owner transferred their property to management, as well as joint-stock companies in which the owner's capital participation. The word" Balancer "comes from accounting The term "put property on the balance", i.e. the balance holder is the organization that has put on the balance of property owner. The term Balancer is now outdated and decisions of the Government of the Russian Federation of July 16, 2007 N 447 replaces the right holder. Who can be the owner of the property ? The owner of the property provides for the Russian Federation, the subject of the Federation (Republic, the Region, region), the municipality (district in the region, the city of regional subordination, the settlement, the village council, etc.). "So, if you are sure that JSC CenterTelecom is a balancing holder, the owner is someone out listed. To begin with, refer to the chapter of your municipality or to the Committee (Department, etc.) for property. If this does not help, you will have to obviously search through the federal authorities, starting pressing the press and information from the Ministry of the Russian Federation.
★★★★★★★★★★
For a start, contact the Office of the Federal Registration Service at the address: Alley Orliki, House 3 (st .metro "Red Gate").
Just there are offices engaged in departmental housing (min. Defense, min. Atom and so on.). If you do not help, then at least clarify the situation.
A similar situation in the capital with minatom houses - difficulties with privatization, difficulty connecting to an Internet (while disputes are going around around houses, no provider can put equipment in the attic, because simply not to enter into an agreement ...)
Determination of the balance holder of leased items as a single action
When concluding a leasing agreement, the transaction always arises about the choice of the leasing content of the leased. At the same time, the current legislation allows the parties to choose which of them will take into account the leasing property - the leasing company or the lessee. In this article, consider the procedure for determining the balance holder of the leased object.
The legal relations of the parties under the financial lease agreements (leasing) are enshrined in Article 665 of the Civil Code of the Russian Federation (hereinafter - the Civil Code of the Russian Federation), as well as in the Federal Law of October 29, 1998 No. 164-FZ "On Financial Rental (Leasing)" (hereinafter law No. 164-FZ).
According to article 2 of the law, the lease agreement is an agreement, in accordance with which the landlord (hereinafter referred to as the lessor) undertakes to acquire the property specified by the tenant (hereinafter referred to as the lessee) property of the seller defined by him and provide the lessee of this property for a temporary possession and use fee. The lease agreement may be provided that the selection of the seller and the purchased property is carried out by the lessor.
The subject of leasing can be any inaccessible things, including enterprises and other property complexes, buildings, structures, equipment, vehicles and other movable and real estate.
Land plots and other natural objects, as well as property, which federal laws are prohibited for free circulation or for which a special procedure has been established, with the exception of military products, which is carried out in accordance with international treaties of the Russian Federation, Federal Law. Of July 19, 1998 No. 114-FZ "On the military-technical cooperation of the Russian Federation with foreign states" in the manner prescribed by the President of the Russian Federation, and the technological equipment of foreign production, whose leasing is carried out in the manner prescribed by the President of the Russian Federation (Article 3 of Law No. 164-FZ).
The lessor is a natural or legal person who, due to the attracted and (or) of own funds, acquires the property during the implementation of the lease agreement and provides it as a leased to the lessee for a certain fee, for a certain period and under certain conditions for temporary possession and Use with the transition or without transition to the lessee ownership of the right to lease (Article 4 of Law No. 164-FZ).
The lessee is a physical or legal person who, in accordance with the lease agreement, is obliged to accept the subject of leasing for a certain fee, for a certain period of time and under certain conditions for temporary possession and use in accordance with the Lease Agreement (Article 4 of Law No. 164-FZ).
The leased leased to the temporary possession and use of the lessee is the property of the lessor.
Note that the choice of the balance holder of the leased object is one of the essential conditions of the contract, which determines the procedure for accounting and taxation of leasing property.
The subject of leasing, transmitted to the lessee under the lease agreement, is taken into account on the balance sheet of the lessor or the lessee by mutual agreement (paragraph 1 of Article 31 of Law No. 164-ФЗ). Accordingly, the depreciation deductions produces that side, which is a balance holder of the property (paragraph 2 of Article 31 of Law No. 164-FZ).
The readers should be paid to the fact that the transfer of leased leased items from the lessee balance to the leaser balance and from the leaser balance on the lessee balance after reflecting the leased lease on one of the balance sheets, even if appropriate changes in the contract are made.
Article 31 of Law No. 164-FZ Parties provide only a single right to account for leasing on the balance of one of the parties, which is not subject to non-repeated use. In addition, after the adoption of the leased object in accounting as a fixed assessment (income investment), its transfer from the balance on balance is not allowed, except for cases directly provided for by the regulatory acts of the Russian Federation.
As a rule, the leased subject is taken into account on the balance sheet of the lessor, since with such an embodiment, both sides of the leasing transaction remove a number of risks and minimize the costs of conducting an operation. In addition, accounting on the balance sheet is more profitable for the lessee, as accounting is simplified by accounting of property obtained in leasing, as well as there are no tax obligations to the property tax budget.
Under the lease agreement, the lessee undertakes at the end of the term of the lease agreement to return the subject of leasing, unless otherwise provided by the specified lease agreement, or acquire the subject of leasing to the property on the basis of the sales contract (paragraph 5 of Article 15 of Law No. 164-FZ).
If the lease agreement provides for the transfer of ownership to the leaseholder to the lessee, then, in the total amount of lease agreement, the redemption price of the leased object may be included (paragraph 1 of Article 28 of Law No. 164-FZ).
As mentioned above, the accounting and tax accounting of operations in the lessor and the lessee depends on who is taken into account on the balance sheet of leasing property.
This circumstance is decisive to determine the overall accounting scheme, which should be used on a given lease agreement. Despite the possibility of reflection of leasing property on the balance sheet of the lessee, during the entire term of the lease agreement, it remains owned by the lessor (Article 11 of Law No. 164-FZ).
Accounting.
Currently, the order of reflection in the accounting records of leasing operations is carried out in accordance with the instructions on reflected in the accounting records of operations under the lease agreement, approved by the Order of the Ministry of Finance of the Russian Federation of February 17, 1997 No. 15 (hereinafter referred to as Indications No. 15). However, these instructions should be applied very carefully, because almost all documents on the basis of which they have been developed are currently canceled. Therefore, when applying indications No. 15, changes should be taken into account in the regulatory regulation of accounting, which occurred from the moment of the adoption of this document.
Accounting for leasing objects on the balance sheet of the lessee is possible exclusively in accordance with the Treaty.
If the leased object is recorded on the balance sheet of the lessee, then it is made by the lessee for balance sheet accounting in the composition of fixed assets at the initial value, which is equal to the total amount of debt to the lessor under the lease agreement (excluding VAT) (paragraphs 4, 7, 8 Order of the Ministry of Finance of the Russian Federation March 30, 2001 No. 26n "On approval of the Regulation on accounting" Accounting for fixed assets "PBU 6/01" (hereinafter - PBU 6/01), paragraph 2 of paragraph 8 of instructions No. 15).
Amortization on leasing is charged by the lessee in the general order (paragraph 17 of PBU 6/01, paragraph 3 of clause 50 of the Order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91n "On Approval of Methodical Indications for Accounting Establishment") (hereinafter referred to 91N).
When taking into account leased on the balance sheet of the lessee, the following entries are being taken into account:
Debit 08 Credit 76 / subaccount "Rental obligations" - adopted a leased subject received from the lessor;
Debit 19 Credit 76 / subaccount "Rental obligations" - Reflects VAT to be paid to the lessor;
Debit 01 Credit 08 - Received the resulting leasege of fixed assets;
Debit 20 Credit 02 - depreciation (monthly from the month following the month of the adoption of the leased object in fixed assets).
If the leasing object is taken into account on the balance sheet of the leaser, then it is taken to account as part of the fixed assets in the account 03 "Profitable investments in material values" (paragraph 3 of paragraph 5 of PBU 6/01, paragraph 3 of instructions No. 15, instructions for the application of the account plan).
If the leased object is listed on the leaser balance, then the transfer of property to the lessee is reflected only by recordings in analytical accounting on account 03 "Requirements in material values" (paragraph 3 of paragraph 3 of Indications No. 15).
The depreciation of the property transmitted to leasing is charged by the lessor in the general order.
When taking into account the lease on the balance of the lessor, then the following entries will be made in its account:
Acquisition of leased object:
Debit 08-4 Credit 60 - the costs (without VAT) are reflected related to the acquisition of leased object;
Debit 19-1 Credit 60 - reflected VAT filed by the seller;
Debit 68 Credit 19-1 - adopted to deduct the entrance VAT (if the organization has the right to deduct);
Debit 03 / subaccount "Property intended for leasing" Credit 08-4 - adopted to account the subject of leasing as an income investment into material values;
Debit 60 Credit 51 - The leased subject is paid;
The transfer of the leasing subject to the leaser balance sheet, the lessee:
Debit 03 / subaccount "Property, courted in leasing" Credit 03 / subaccount "Property intended for leasing" - reflected the transfer of leased lessee to the lessee;
Debit 20 Credit 02 - depreciation (from the month following the month of transferring the leased leased object).
It should be noted that in the case of the application of the cash accounting of income and expenses in tax accounting and if the acquired leased object was not fully paid to the seller, then in accounting the lessor, a subtracted temporary difference arises and the corresponding deferred tax asset. At the same time, the lessor must record the Debet of the account 09 "Deferred Tax Assets" in correspondence with the account 68 "Calculations on taxes and fees" (clause 11, 14 of the Order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 114n "On Approval of Accounting Regulations "Accounting for calculations on the income tax of organizations" PBU 18/02 ").
Profit tax.
Tax accounting of operations under the lease agreement is conducted according to the rules of chapter 25 of the Tax Code of the Russian Federation. When calculating income tax, taxpayers need to decide on income and expenses: the lessor has both those and others, the lessee for this transaction only has expenses. The composition of these costs is determined by the terms of the concluded agreement and depends on who the property is taken into account - in the lessor or the lessee.
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The term "balancing holder" is usually applied in relation to the face (as a rule, legal), which is not the owner, takes into account property on its balance sheet. That is, such property is reflected in the balance sheet in the assets section in the amount defined by the accounting rules.
Sometimes under the Balancer understands any person who takes into account the property on its balance sheet (including his owner).
The term "Balancer" in the legislation is not defined.
Cases when the owner of the property is one person, and it is taken into account on the balance of the other, determined by law.
In case the disinteration contract is determined that the subject of leasing is taken into account on the balance sheet of the lessee - the owner of the property (leased) will be the lessor, and the balance holder is the lessee.
So, by the end of 2014, Article 31 of the Federal Law of 29.10.1998 N 164-FZ "On the financial lease (leasing)" determines that the leasing subject to the lessee under the lease agreement is taken into account on the balance sheet of the lessor or the lessee by mutual agreement. From 11/16/2014 Article 31 lost its strength (Federal Law of 04.11.2014 N 344-FZ), but in practice, not rarely, the subject of leasing is taken into account under the contract on the balance sheet of the lessee.
If, under the contract, the property is taken into account on the balance of the lessor, the lessor will be both the owner and the balance holder of the leased object.
Property on the right of operational management or economic management
Another case is an organization owned by property on or on.
The state or municipal unitary enterprise owns the property on the principle of economic management (Art. 294, 295 of the Civil Code of the Russian Federation), but the state or municipal formation remains the owner of the property. In this case, such enterprises act as a balance holder.
Institutions and government officials own property on, with the owner of such property is another person (owner) (Art. 296 of the Civil Code of the Russian Federation).
Example
The federal budgetary institution owns a building on the right of operational management.
Budgetary Institution - Balancer.
Russian Federation (state) - the owner.
27.12.2019
A means of long-term labor (over 12 months). Main funds include buildings, machinery and equipment, facilities and gear devices, vehicles.
Property law, which has an institution or a state-owned enterprise on the property enshrined behind them. The institution or state-owned enterprise owns and enjoy this property within the limits established by law, in accordance with the objectives of their activities, the appointment of this property. The establishment or government enterprise dispose of this property with the consent of the owner of this property.
Thus, the law of the constituent entity of the Russian Federation establishes the features of the determination of the tax base on the basis of the value of real estate facilities, can be accepted only after the subject approves the results of the definition of the cadastral value of the property. On their basis, the tax base is defined as the cadastral value of the property in relation to certain types of property, to which administrative and business and shopping centers (complexes) are attributed and the premises in them; Non-residential premises, the purpose of which in accordance with the cadastral passports or technical accounting documents (inventory) provides for the placement of offices, trading facilities, public catering facilities and domestic services or which are actually used to host offices, trading facilities, catering facilities and domestic services.
In accordance with clause 7 of Article 378.2 of the Tax Code of the Russian Federation, no later than 1 number of the next tax period for property tax determines the list of relevant real estate objects, sends it to the tax authorities at the location of immovable objects and places on its own or on the official website of the subject of the Russian Federation .
Thus, if a regional law adopted in the subject of the Russian Federation, which establishes the characteristics of the tax base based on the cadastral value of real estate facilities, such objects are subject to taxation on cadastral value. But provided they are included in the list of real estate objects posted on the official website no later than January 1, 2014.
Objects of real estate not included in the list are subject to taxation on the old rules - based on the average annual value of the property (paragraph 1 of Art. 375 of the Tax Code of the Russian Federation).
Summarizing all said, financiers inform the taxpayer with their resume: if the building belonging to the Company is included in the approved list of real estate objects, then this property object is subject to taxation in 2014 based on the tax base, defined as its cadastral value. But if the building is not included in this list, the tax base for this object is determined in accordance with paragraph 1 of Article 375 of the Tax Code of the Russian Federation.
And the second more specific ...
It would seem that the Ministry of Finance of Russia spoke very clearly: a special order for property from the cadastral value of real estate facilities included in the subjects of the Federation in a special list is distributed solely on the owners of such property. This conclusion of officials relies on the following norms of legislation.
Thus, subparagraph 3 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation reads: "The property of real estate is subject to taxation from the owner of such property, unless otherwise provided by this chapter." And the next, 13 point of the same article, as a taxpayer again calls organizations - owners of real estate objects, the tax base for which is defined as cadastral value.
However, the next legislative changes again forced the taxpayer to return to the consideration of this issue. This time, the funders were asked about the application of Article 2 of Law No. 307-FZ in 2014 in connection with the entry into force on January 1, 2015 of paragraph 7 of Article 2 of the Federal Law No. 52-FZ (hereinafter referred to as Law No. 52 -FZ). What did the taxpayer confused?
The fact is, paragraph 7 of Article 2 of Law No. 52-FZ made changes to paragraph 1 of Article 374 of the Tax Code of the Russian Federation. Previously, this item sounded as follows: "Taxation facilities for Russian organizations recognize movable and immovable property (including property transferred to temporary possession, use, an order, confidential management, made to joint activities or obtained by agreement), taken into account on the balance sheet As objects of fixed assets in order, for accounting, unless otherwise provided by Articles 378 and 378.1 of the Code.
That is, it is about the fact that in the general case payers of property taxes are balance holders of real estate.
However, article 378.2 of the Tax Code of the Russian Federation has been added to the list of exceptions.
These changes come into force no earlier than one month from the date of the official publication of the law and not earlier than the 1st number of the next tax period on the relevant tax, that is, from January 1, 2015, since the tax rate is a year.
And now the taxpayer and the question arose: it means that in 2014 the balance holders of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation, and included in a special list, should also pay tax on property tax with cadastral cost?
From a formal point of view, the formulation of such a question is quite legitimate. However, the financiers hurried to reassure the concerned taxpayer. That's what they said.
Indeed, as a general rule, on the basis of paragraph 1 of Article 373 and paragraph 1 of Article 374 of the Tax Code of the Russian Federation, property holders of property are recognized payers for property tax. Meanwhile, by virtue of the provisions of subparagraph 3 of paragraph 12 and paragraph 13 of Article 378.2 of the Tax Code of the Russian Federation, the nature of the taxation of individual real estate facilities (based on cadastral value) apply to organizations - owners of real estate objects.
Consequently, once again makes his conclusion by the Ministry of Finance of Russia, with respect to organizations of balance holders who are not owners, the provisions of Article 378.2 of the Tax Code are not applied. And therefore, the changes in paragraph 1 of Article 374 of the Tax Code of the Russian Federation, financiers propose to consider as clarifying.
Thus, now all the balance holders of real estate, according to which the payment of property tax is assumed to be supposed to be completely calm: they are not taxpayers from January 1, 2014 in relation to this property. Who can concern?
This may be, for example, real estate lessers, if, according to the terms of the lease agreement, such objects are taken into account on their balance sheet. In such a situation, the payer of the property tax with the cadastral value will be the lessor, despite the fact that the composition of its fixed assets (that is, on the balance sheet), this property is not listed.
Similarly, state unitary enterprises should not be recognized as payers, if they received them in economic management, as well as any other balance holders of such real estate that are not its owners, but only use the object on the right of operational management, temporary ownership, etc.
Sergey Ryumin,
managing LLC CAF Investaudittrast
Light / Connecting to power grids
Engaged in one of its customers and helping him to solve the problem with power grid objects, the author of this material recently met with the so-called act of delimiting the balance sheet of electrical networks (this is how it was called), which, most likely, should be called an agreement on the indentation (although And so, of course, it is also impossible to call it).
In this, the so-called separation act, only the fact that one side is recognized that there has no property claims on electric grid property and confirms that this property belongs to the other party that signed the act. Nothing more, which is required to reflect in acts, was not.
Naturally, it was necessary to immediately clarify the client an absolute inconsistency of the content of this document by the requirements that they are presented to the acts of distinction of the balance sheet of electrical networks that have a completely different purpose.
It was then that the author had an understanding that, apparently, there really, there is an urgent need for a detailed explanation here on the site and the role of this document for its proper understanding of all those who are far from the electric power industry, but forced with these acts to directly collide with them work.
Act of the Balance Act: Legal basis
For the first time in modern regulatory legal acts, the acts of distinction (we will be so called to refer to the convenience of perception) were mentioned in the Decree of the Government of the Russian Federation of May 4, 2012 No. 442, which made changes to the Decree of the Government of the Russian Federation of December 27, 2004 No. 861, approved A number of rules, including the "Rules of technological connection of power receiving devices of electrical energy consumers, electrical energy facilities, as well as electrical equipment facilities belonging to network organizations and other persons, to electrical networks" (hereinafter referred to .
In particular, in subparagraph "D" of clause 7 of the technological connection rules, it is indicated that the responsibility of the network organization includes compilation of other acts of distinction of the balance sheet and the act of distinguishing operational responsibility of the parties. The concept of these acts themselves is disclosed in paragraph 2 approved by the same decree of the Government of the Russian Federation "Rules of non-discriminatory access to services for the transmission of electrical energy and providing these services". According to this legal norm, under the act of delimitation of the balance sheet, the power grid is understood as "the document compiled in the process of technological connection of power receiving devices (energy plants) of individuals and legal entities to electrical networks ...., defining the boundaries of the balance sheet."
According to the same norm, under the act of delimitation of the operating responsibility of the Parties, it is necessary to understand the "Document compiled between the network organization and the consumer of electrical energy transmission services in the process of technological connection of power receiving devices, which determines the boundaries of the parties for the operation of the respective power receivers and objects of the electric grid economy."
Apparently, for a better understanding and more correct law enforcement, the same 2 point of the rules of non-discriminatory access is also given to the definition of the balance of the balance sheet, which is the "line of the section of the electric power facilities between the owners on the basis of ownership or possession on another basis by federal laws, which determines the border of operational responsibility Between the network organization and the consumer of services for the transmission of electrical energy .... For the condition and maintenance of electrical installations. "
It should also be added that in subparagraph "g" of clause 16 of the rules of technological connection as a substantial condition for the contract of technological connection, the obligation of the electric grid organization should provide in the contract to distinguish between the balance sheet accessory of electrical networks and the operational responsibility of the parties.
Act of the Balance Act: Pue and Soviet Heritage
Prior to the release of the above decree of the Government of the Russian Federation, the legal regulation of the use of acts of distinction was contained in the rules of the device of electrical installations (PUE), approved by order of the Ministry of Energy of the Russian Federation of July 8, 2002 No. 204. But, unfortunately, nor in Pue, nor, actually, in the ruling The Government of the Russian Federation information available to understand the persons who are unreleased in electrical specificity is practically no.
There is no doubt that it is the absence of sufficiently intelligible and detailed methodological provisions that in regulatory acts entails such a widespread misconception in the wide masses of people from the electric power industry forced to be included in the process of design and receiving acts of distinction.
At the same time, the poverty of the available information on these acts, provides a reason with greater confidence to argue that this is still not the result of the imperfection of the legislative base, but only one more convincing confirmation of the actual role and the status of acts of distinction. That is, the fact that the acts of distinction are documencies of narrow processing and are not legally meaningful (although there are some changes in this matter and will be told about them below).
If you start analyzing acts from their name, and they got it back in the Soviet period, that is, during the times of the pre-events, then from this name "acts of distinction of the balance sheet of electrical networks and operational responsibility of the parties" can be determined by its inconsistency, so to speak , market realities.
The balanced activity is defining in this name, that is, not a sign of the right of ownership in its modern understanding. In the pre-events, when a practically overwhelming part of all organizations and enterprises in the country was state (only some of the cooperative, collective farm, etc.), all of them (enterprises and organizations) property was in state ownership. Enterprises (organizations) who did not have ownership of property, thus performed only the functions of the "balance holders" of this property. Therefore, they could accompany these acts of distinction.
This practice was ubiquitous and she also spread to public, cooperative and other similar organizations (no one was interested in any time that the property, for example, the cooperative organizations were not just "on the balance sheet", but in the property).
The act of balanced distinction is the problem of delimitation
After carrying out the balance sheet, the question of the so-called operational responsibility of the parties is automatically arising. It is explained by the fact that with a certain frequency there was a situation where the physical boundary between the networks of the acts of the act could not coincide with the so-called border of the operational responsibility of the same parties. Simply put, due to technological reasons for some of the parties, the act was charged (and, consequently, the responsibility) of the maintenance of power grid property that was not on the balance of this part. At that time, this was considered quite permissible and natural. For state-owned enterprises and organizations, the issue of incomprehension of these borders was non-attributable. Therefore, they agreed to bear the operational responsibility for the technical condition of the enterprise that is not belonging (that is, which is not in its balance sheet) of the electrical networks.
It was most serious to determine the responsible and specific guilty persons (it can be assumed that it was most likely for such goals, it was most likely introduced) when investigating the energy admission and law enforcement agencies of various incidents and accidents that occurred in electrical networks.
If this was considered quite normal and natural in this time, it is unlikely to be recognized as appropriate now. Rarely, who may at the present period agree with the voluntary adoption of the maintenance costs of someone else's power grid property. It would be very difficult to imagine and understand such an owner of a private enterprise consonant voluntarily to serve the power grid property belonging to it. Although, theoretically, this may be possible, but, apparently, subject to compensation for the other party of the cost of the cost of this owner for maintenance of someone else's property. At least, the author of this material during his long-term practice has not met such cases.
At the same time, despite all the seeming inappropriateness of the preservation and use of such acts, this practice continues to remain and, most likely, it will remain, (this confirms the above decree of the Government of the Russian Federation). First of all, because state (municipal) unitary enterprises and budgetary institutions will not disappear anywhere, in the activities of which the use of such acts is completely legitimate.
Of course, these acts in the eyes of individuals who are on the right of ownership of transformer substations and power lines look quite inappropriate and ridiculous. After all, what else can they have a balance? And their questions on the relevant sites and forums are found.
There is nothing more, as they say, do not hurt, since the main thing in this situation is still not an expression of doubt and indignation, but only the correct understanding of the essence and appointment of acts of distinction from all participants involved in the sphere of relations in the electric power industry.
Act on Balance Affiliation in litigation legal disputes
Thus, the main conclusion of all the above is the technical purpose of the distinction acts, the purpose of which is the establishment of the exact place of the physical border between the electrical equipment owned by various owners connected into a single network.
Therefore, the acts of distinction in any way should not be attributed to negotactive, no more guidelines. They (acts of distinction) themselves may be decorated (must, in any case) parties only if the parties have the necessary guidelines (trial) documents to their objects.
Of course, it is possible to assume that in some controversial situations, distinction acts can be used as evidence of accessories (and not only accessories) of power grid objects. Such cases are in practice, for example, an act of distinction can be fully used as proper proof of the previously allocated side of an electric power act in a certain amount.
But in disputes on the establishment of the belonging of power grid property, the acts of distinction can be used (and admitted by the court) only as indirect proof. Believe that this is the main document confirming the ownership of an object will be delusion. All the more wrong it is to consider that the acts of distinction can possibly resolve the issues of the transfer of rights to the power grid property (as in the case of an attempt to compile an agreement on the compensation) as told by the author at the very beginning of this material.
Act on the balance sheet and technological connection to the power grids
True, it should be noted that with the release of the aforementioned decision of the Government of the Russian Federation, the role of acts of distinction has changed somewhat, and it is more correct to say, it has increased, since they now act (along with other documents) also as evidence confirming the fact of completion of technological connection procedures.
A number of persons who received in power grid organizations such acts of distinction, but who have not been able to bring the process of technological connection to the completion or who have not entered into electricity supply agreements with an energy sales organization, these acts may be brought to the court as appropriate evidence to confirm their claims. .
At the same time, there is no reason to believe that the importance and the role of acts of distinction will remain unchanged and that they will not increase them (or vice versa, decline) in the future. Everything will depend on the dynamics of relations developing in the electric power industry between power grid organizations and consumers of their services. Given the current state of these relationships to make some kind of definite forecast is extremely difficult. In any case, the author did not ask this goal at all (since this is an ungrateful occupation), but was only intended to explain the narrow question of the actual value of the acts of distinction.
