{"id":1410,"date":"2023-07-29T09:07:16","date_gmt":"2023-07-29T06:07:16","guid":{"rendered":"https:\/\/eurasialaw-journal.ru\/?p=1410"},"modified":"2023-07-29T09:09:41","modified_gmt":"2023-07-29T06:09:41","slug":"judicial-practice-on-corporate-property-tax","status":"publish","type":"post","link":"https:\/\/eurasialaw-journal.ru\/en\/judicial-practice-on-corporate-property-tax.html","title":{"rendered":"JUDICIAL PRACTICE ON CORPORATE PROPERTY TAX: FROM THE \u00abCIVIL LAW\u00bb CRITERION TO THE \u00abACCOUNTING\u00bb ONE AND VICE VERSA"},"content":{"rendered":"

JUDICIAL PRACTICE ON CORPORATE PROPERTY TAX: FROM THE \u00abCIVIL LAW\u00bb CRITERION TO THE \u00abACCOUNTING\u00bb ONE AND VICE VERSA<\/h1>\r\n
\r\n

\u2116 5 (180) 2023<\/strong><\/p>\r\n

DoI 10.46320\/2073-4506-2023-5-180-250-253<\/strong><\/p>\r\n

Pages 250-253<\/strong><\/p>\r\n

ANISHCHENKO Oleg Alexandrovich<\/strong>
magister student of the Law Faculty of the M. V. Lomonosov Moscow state university<\/p>\r\n

FEDORENKO Anastasiya Sergeevna<\/strong>
magister student of the program \u00abCommercial Law and Legal Fundamentals\u00bb of the Law Faculty of the
M. V. Lomonosov Moscow state university<\/p>\r\n

JUDICIAL PRACTICE ON CORPORATE PROPERTY TAX: FROM THE \u00abCIVIL LAW\u00bb CRITERION TO THE \u00abACCOUNTING\u00bb ONE AND VICE VERSA<\/strong><\/p>\r\n

The article notes that the judicial practice in cases of determining the taxable objects of corporate property tax was not in favor of the taxpayers for a long time, for courts used to apply the \u201ccivil law\u201d criterion for making a distinction between personal property and real estate. The supreme Court has
deliberately changed this practice by drawing the attention of lower courts to the need to apply accounting categories. Nevertheless, as it can be derived from the analysis of the latest judicial practice, some arbitration courts have once again returned to the approaches, which were previously refuted by a higher authority. The supreme Court itself, however, not only does not take any measures aimed at harmonizing judicial practice, but does not seem to notice the problem at all. The article will be useful to those who are interested in tax law.<\/p>\r\n

Keywords:<\/strong> corporate property tax, judicial practice, personal property and real estate, accounting.<\/p>\r\n

\r\n

\u2116 5 (180) 2023<\/strong><\/p>\r\n

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<\/div>","protected":false},"excerpt":{"rendered":"JUDICIAL PRACTICE ON CORPORATE PROPERTY TAX: FROM THE \u00abCIVIL LAW\u00bb CRITERION TO THE \u00abACCOUNTING\u00bb ONE AND VICE VERSA \u2116 5 (180) 2023 DoI 10.46320\/2073-4506-2023-5-180-250-253 Pages 250-253 ANISHCHENKO Oleg Alexandrovichmagister student of the Law Faculty of the M. V. Lomonosov Moscow state university FEDORENKO Anastasiya Sergeevnamagister student of the program \u00abCommercial Law and Legal Fundamentals\u00bb of … Read more<\/a>
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