Clarification of the concept of ``real ESTATE`` in the context of a tax dispute The question whether one or another object is movable or immovable appears in business activity really often. Legislation has no straight answer. In the practice of our clients the problem has repeatedly arisen both in terms of tax regulation and in the [...]

The taxpayer is obliged to pay tax on the market value of real estate in the event of errors in the determination of the state cadastral value, which led to an underestimation of the value of the object. Judicial Board on economic disputes of the Supreme Court expressed its position in the case № A40-232515/2017. [...]

The entry into force of amendments to procedural law Since September 2, 2019, the provisions of the Federal law of 28.11.2018 No. 451-FZ "On amendments to certain legislative acts of the Russian Federation", which significantly change the legal proceedings and procedural legislation, have been applied.   Appellate and cassation courts of General jurisdiction have been established [...]