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The legal system of Azerbaijan is based on civil law. [1] As the country was a republic of the Soviet Union until 1991, its legal history has also been influenced heavily by socialist law. However, after the collapse of the Soviet Union, Azerbaijan became independent by enactment of the constitutional act of national independence on 18 October ...
s.c. (spółka cywilna): "civil law partnership", itself neither a proper legal entity nor a juridical person, as it is the partners (natural persons) who retain their separate statuses as entrepreneurs and legal entities, albeit bound by an agreement on the sharing of profits, losses and ownership of a business (common pool of assets).
The Law on the Amendments to the Criminal Code dated 7 March 2012 introduced the criminal liability of legal persons. The Amendment law is not carried into force upon its adoption. The Article 2 of the Amendment Law states that the criminal liability of legal entities shall enact after the adoption of relevant amendments to the Criminal ...
Tax Code of Azerbaijan (Azerbaijani: Azərbaycan Respublikasının Vergi Məcəlləsi) is the primary tax law in Azerbaijan.The Code establishes general principles of taxation In Azerbaijan, sets the rules for determining, payment and collection of taxes, identifies the rights and responsibilities of taxpayers and tax authorities, as well as the liabilities for violation of tax legislation.
Legal entities are registered by central administrations of ministries and agencies, and inspected carefully by them. Small enterprise is an entrepreneurship that is controlled by legal entity and indicated in the disposal of the Ministry Cabinet. In this disposal the main principles for small and medium-sized enterprises are indicated. [3]
The act declared that Azerbaijan is a secular, democratic, and unitary state, with equality of all citizens before the law. [3] Freedoms enshrined in the Universal Declaration of Human Rights and other international human rights documents were to be upheld, and the right to form political parties was stipulated. [ 3 ]
Azerbaijan Public Employment Agency (APEA) is the state institution that implements various state policies in the field of ensuring full employment. Ensuring the employment of Azerbaijani citizens, the legal regulation of social protection of the unemployed and job-seeking citizens involve the National legislation and normative base consists of State Programs on socio-economic development ...
The State Tax Service under the Ministry of Economy of the Republic of Azerbaijan is a state body that ensures state control over the timely and full collection of taxes, compulsory state social insurance, unemployment insurance, and compulsory medical insurance, as well as other compulsory payments within the framework of a single financial and budgetary policy, which are assigned by law and ...