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+ the Court Conclusion if the activities of a legal entity were carried out without a permit (license), or with gross violations or any repeated breach of the laws or other regulatory acts. This is also in force if social or religious organization or charitable fund carries out activities which do not comply with its objectives specified in its charter and in other cases, approved by the Civil Code of the Russian Federation; + the Court Conclusion in the case of gross violations of the legislation committed by creating of a legal entity, if these violations can insolvency (bankruptcy) be characterized as unremovable, or by bringing of the verdict of an insolvency of a legal entity. Liquidation of the legal person, except for a state enterprise, establishment, political party and a religious organization, is carried out as the result of its recognition as the insolvent (the bankrupt) according to Art. 65 of the Civil Code of the Russian Federation provided that the cost of the property of such a legal person is insufficient for meeting creditors’ requirements. The Procedure of Dissolution66 The dissolution of a legal entities concerned to be finished, and a legal entity is concerned to be dissolved when registration of this fact in the Uniform State Register of Legal Entities has taken place. Since June 1, 2002 the Federal Tax Service of the Russian Federation executes the functions of the authorized federative body of the executive authority, which carries out the State Registration of Legal Entities67.


According to Articles 62–63 of the Civil Code of the Russian Federation. According to the Governmental Regulation of the Russian Federation “On the Authorized Federative Body of the Executive Authority, which carries out State Registration of Legal Entities” of 17.05.2002 No. 319 (as amended on 25.04.2003), which has been enacted to execute the Federal Law of August 8, 2001, No. 129-ФЗ “On About State Registration of Legal Entities”. 67


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