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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
2009-08-06 08:00

NEWS OF THE LEGAL PRACTICE

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

  In accordance with arisen in a court practice questions concerning to collection of the land tax and in the purposes to provide uniform approaches to their solving the Plenum of the Supreme Court of Arbitration of the Russian Federation, on the grounds of article 13 of the Federal Constitutional Act "On courts of arbitration of the Russian Federation" (document is in Russian), has adopted the Decree N 54 of July 23, 2009 (document is in Russian).

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.

Besides the Decree N 54 of July 23, 2009 has established that not utilization of a land plot acquired (granted) for housing construction shall not be reason for refusal in application reduced rate of the land tax provided by clause 1 of article 394 of the RF Tax Code (document is in Russian).


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