[NOTING THE MAIN] According to the RF High Court, inclusion of an object in the List is not enough for payment of property tax on cadastral value

2 August 2018


According to the RF High Court, inclusion of an object in the List is not enough for payment of property tax on cadastral value. First of all, such an object must have characteristics of a fixed asset. This is the conclusion based on the recent Decision of the RF High Court No. 305-KG18-9064 dated July 26, 2018.

The court of the first instance, appellate court and court of cassation have been guided by the Unified State Register of Real Estate Rights and defined that, in terms of property tax, it does not matter that a building is in the List of property under taxation on cadastral value, as it has been destroyed, and therefore it is not a fixed asset in accounting (disposed).

According to the judge of the High Court, taxpayer's arguments are worthy of attention, and the cassation appeal should be directed to Judicial Board on economic disputes of the High Court of the Russian Federation.

Connect us!

Спасибо! На указанную Вами почту отправлено письмо для подтверждения подписки.
Подпишитесь 
на новости ФинЭкспертизы и мониторинг законодательства