The Highway Code person to observe a provision of "The Highway Code" shall not of itself render that person liable to criminal proceedings of any kind but any such failure may in any proceedings (whether civil or criminal, and including proceedings for an offence under the Traffic Acts, the [1981 c. 14.] Public Passenger Vehicles Act 1981 or sections 18 to 23 of the [1985 c. 67.] Transport Act 1985) be relied upon by any party to the proceedings as tending to establish or negative any liability which is in question in those proceedings. The Highway Code is available in the following forms:
Tax Code of Azerbaijan are responsible for paying taxes and other obligatory fees determined in the Code; getting TIN (taxpayer’s identification number) from tax authorities; keeping records of revenues and expenses, as well as taxation objects; submitting tax report and required documents to the authorities. The Tax Code of Azerbaijan has been amended several times; the last amendments were made in December 2018 which is aimed to reduce the scale of tax evasion and “shadow economy”, expand the taxable base, improve tax administration, support the development of entrepreneurship and increase the economic efficiency of existing and new tax exemptions. According to the amendments, employees