Torture Motivated by Social, National, Racial or Religious Hatred or Hostility1. Regulatory Basis of the OffenceThe current version of Article 110 of the Criminal Code of the...

Persons Participating in Administrative Proceedings: Plaintiff, Defendant, Interested Party and ProsecutorPursuant to Article 26, paragraph 1 of the APPC, the participants in...

Killing of a Newborn Child by the Mother Under Childbirth and Postpartum Stress📘 GENERAL CHARACTERISTICSArticle 100 of the Criminal Code of the Republic of Kazakhstan establi...

A Mandatory Pre-Trial Dispute Resolution Procedure Is Established for Claims to Unilaterally Amend or Terminate a Contract Through the CourtsParagraph 2 of Article 402 of the...

Labor Disputes Are Not Subject to ArbitrationThe dispute is not subject to arbitration under the legislation of the Republic of Kazakhstan (subparagraph 2) of paragraph 2 of A...

On the Presence of Signs of Violations of Competition Protection Legislation in Actions (Inaction)Pursuant to paragraph 1 of Article 199 of the Entrepreneurial Code, where the...

Criteria for Distinguishing Royalties from ServicesPrada Kazakhstan LLP (hereinafter referred to as the “Partnership”) filed an administrative claim against the Department see...

Accrual of Penalties on VAT (Value Added Tax) Amounts Refunded After the Prescribed DeadlineSince VAT refundable to taxpayers is, in fact, the companies’ own funds, a late ref...

Tax Authorities Are Not Entitled to Bring Claims Against a Taxpayer and/or Tax Agent Beyond the Limitation PeriodParagraph 4 of Article 13 of the Law provides that, when apply...

An Employee Has the Right to Terminate an Employment Contract on His or Her Own InitiativePursuant to Article 56 of the Labour Code, an employee has the right to terminate an...

Claims Related to Monetary Compensation and/or the Right to Gratuitous PrivatizationThe procedure for the payment of monetary compensation is governed by paragraph 4 of Articl...

Administrative Cases Related to Violations of Antimonopoly LegislationPursuant to subparagraph 21) of Article 90-6 of the Entrepreneurial Code of the Republic of Kazakhstan (E...

Recognition as Unlawful and Annulment of the Notice on the Results of the Tax Audit in the Part Concerning the Assessment of CIT and PenaltiesThis issue is relevant given that...

Creditors’ Claims for Compulsory Registration of Property Forming Part of an EstateThe previous review explained that, pursuant to paragraph 2 of Article 1072-1 of the Civil C...

Dismissal for Gross Violation of Official DisciplineOne of the frequently applied grounds for dismissing law enforcement officers is the ground provided for in subparagraph 12...

Amendment, Termination and Invalidity of Arbitration AgreementsCourts return claims or leave them without consideration seeking to invalidate arbitration agreements, on the gr...

Abuse of Rights as Grounds for Dismissal of a Claim for Termination of a ContractLLP “D” filed a claim against LLP “A” seeking termination of a contract. By a judgment of the...

Recognition as an Heir Who Has Accepted the Inheritance and Inclusion of the Heir in the Certificate of the Right to InheritOn appeal, the judgment of the Aktobe City Court da...

Restoration of Solvency and Bankruptcy of CitizensCourts should verify the financial administrator’s conclusion as to whether the information concerning the debtor’s financial...

Objectives of Administrative Proceedings in Tax Disputes under the Administrative Procedural and Process-Related CodeWhen the Administrative Procedural and Process-Related Cod...

Suspension of the Conclusion of a Public Procurement ContractCameral control in the field of public procurement is carried out:· with regard to the timeliness and completeness...