Plenum of the RF Supreme Court of Arbitration has adopted the Decree about certain questions of court of arbitration arisen at consideration of cases concerning to collection of the land tax
Plenum of the RF Supreme Court of Arbitration has adopted the Decree about certain questions of court of arbitration arisen at consideration of cases concerning to collection of the land tax
So, the Plenum of the Supreme Court of Arbitration of the Russian
Federation has specified that at consideration of cases concerning
to collection of the land tax it should be noticed by courts
that payers of this tax so are the persons although not mentioned
in
clause 1 of article 20 the Land Code (document is in Russian)
among possible possessors of the right of permanent (unlimited)
use with land plots but on the grounds of
clause 3 of this article reserving this right arisen before
entering
this Code into effect.