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of them directly and (or) indirectly participates in the other organization, and the total share of such participation makes up over 20%. Under transactions performed between interdependent persons, tax bodies has the right to examine correctness of price appliance in controlling the character of tax calculation. Licensing — actions connected with license provision, renewal of documents confirming presence of licenses, stoppage of licence validity in case of administrative stoppage of activity of licensees caused by violation of license requirements and conditions; renewal or cancellation of licenses, annulment of licenses, control of licensing bodies over observance of appropriate licence requirements and conditions in performance of licenced types of activity by the licencees, keeping registers of licenses, and also with provision interested persons with information from the lecence register or other information on licencing within the established order. • Applicant for the license — a legal entity or enterpreneur, apllying the licencing body for receipt of licence for a certain type of activity. • Licensee — a legal entity or entrepreneur having licence for performance of a specific type of activity. • License requirements and conditions — aggregate of requirements and conditions which performance by the licensee is necessari in performance of the licensed type of activity, established by regulations for licensing of certain types of activity. • Licensed type of activity — a type of activity which performance in the territory of the Russian Federation requires the receipt of licence in compliance with the current Federal law. • Licensing bodies — federal executive bodies, executive bodies of subjects of the Russian Federation, carrying out licensing in compliance with the current Federal Law. • Limit for placement of wastes — maximum permissible amount of waste products of a certain kind that is allowed to be placed in a certain way for the fixed time period in the iblects of waste placement with account of ecological situation in these territoties. • Register of licenses — aggregate of data with regards to granting licenses, renewal of documents confirming presence of licenses, stoppage and renewal of validity of licenses and about cancellation of licenses. Norms of allowed emissions and dumps — norms which are established for subjects of economic and other activity in compliance with parameter of weight of chemical substances allowable for enering the environment from stationary, mobile and other sources within the established regime, and with account of technological specifications, in which observance the norm of quality of the environment is provided. Pledge of property is connected with mortgage obligation given by the borrower to the creditor, and confirming the right if the latter to allow his claim from the cost the pledged property. The pledge of property is one of the most widely spread forms to secure the given credit. Subjects of business — economic subjects in which basis of activity there is commercial calculation (extraction of the enterprise profit or, generally, — benefits). Subjects of business can be legal entities, individuals, and their associations. System of quality — aggregate of organizational structure, techniques, processes and resources necessary for keeping general management of quality.


1. STATE AND MUNICIPAL AUTHORITIES IN ST. PETERSBURG In St. Petersburg the system of state authorities was formed which has statutory object...