When you purchase a product, your goal is to obtain the right of ownership to it.This determines your ability to possess, use and dispose of the acquired assets, receive from him any benefit.In this connection it is necessary to know at what point it becomes yours.The transfer of ownership of the goods according to claim 1 st.223 Civil Code of the Russian Federation since the transfer takes place.
Under the transfer of goods meant handing things acquirer or surrender it to the carrier for transportation or delivery of the institution due to be sent to the acquirer.That is, the transfer of ownership of the goods can be carried out at the location of the goods at the location of the buyer, as well as at the time of transfer to the carrier or to the institution of communication.
The contract can be established when the ownership of the goods, which is different from the total.For example, after the payment of the entire amount of the product of the amount at the time of the occurrence of any event, at the time of receipt of goods at the warehouse, etc.
In transactions may be some features at the moment of transfer of ownership.Consider a few of these features.
- If you change the property of the owner, to be carried out state registration.Ownership of the goods passes thereafter.The negative aspect is that after signing the contract and before the state registration, real estate, nobody has the right to dispose of.Renting the property can be regarded as unjust enrichment.
- swap agreements to transfer ownership of the goods occurs after the execution of mutual commitments for the transfer of goods.This means that even if the product has already been sent by one party and the other is not, the transfer of ownership takes place.It also means that the person who received the goods, has no right to use and receive any benefits.An exception is the exchange of real estate, as occurs registration.
- Contributions transferred to the share capital, become the property of the company since their introduction, and the state registration of enterprises.A real estate since its state registration.
- transfer of ownership of the goods may take place after payment.Often used in connection with the fact that the buyer can not pay the entire cost of a lump sum.
Depending on the payment can consider four situations of transfer of ownership.
- goods transferred to the buyer, not paid, but on the basis of the agreement, the ownership was transferred to the buyer at the time of transfer.
- goods transferred to the buyer, is not paid on the basis of the terms of the contract owner to the moment of payment is the seller.In such a situation the buyer has no right to recovery of any benefits from its use.
- This product is not transferred to the buyer, but they previously paid.This product is the seller and remains in his property, according to the contract, prior to the transfer.In this situation, the risk of accidental loss, as well as the costs of storage borne by the seller.
- This product is not transferred to the buyer, but paid for them in advance.At the same time, it is the property of the buyer from the date of payment, according to the contract.
The Tax Code of the Russian Federation under the sale of goods refers to the transfer of ownership to the buyer.This means that for tax purposes, the commodity is not realized, until the transfer of ownership to the buyer, not depending on whether it is shipped to the buyer or not.If the goods are paid, and he already belongs by right of ownership to the buyer, however, is the seller, the price of the implementation forms the tax base.