Buyout without bidding
The law makes it possible to buy land from public ownership without a bidding procedure to those persons who lawfully erected a building or structure on it. But these cannot be only buildings or structures of auxiliary use, it is noted in paragraph 16 of the Review of Practice.
The exclusive right to purchase a land plot without bidding depends on the achievement of the purpose for which it was provided, and is necessary for the maintenance and use of the constructed object. Therefore, the construction of auxiliary buildings and structures does not play a role here. The tenant himself has the right to determine in what order he will build up the plot, but he will be able to buy it out without bidding only after he completes the main object, the economic board noted.
Item 16 | Case no. A19-19018/2019
In favor of investors
If an investor has implemented his project on time, it is impossible to worsen the conditions for granting him tax benefits by an act of legislation with retroactive force. Tax benefits are provided to achieve public interest: stimulating the economy, developing territories. And investors themselves form expectations at the beginning of investing. Therefore, acts that worsen the conditions for the application of benefits cannot be applied retroactively to continuing relationships, including in comparison with other investors, the Supreme Court said.
Item 18 | Case no. A14-65/2020
No unreasonable tax benefit
A common scheme in business is to buy goods not directly from the manufacturer, but through a one—day company that does not conduct real economically justified activities. But in this case, the tax service may not take into account the part of expenses that falls on the margin added by such persons (when calculating income tax and applying VAT deductions). To do this, the tax authority must have documents allowing to identify the person who actually executed the transaction.
At the same time, as the Supreme Court clarifies, it is impossible to add too much taxes, that is, exceeding the losses of the treasury from non-payment of taxes at one stage or another of economic activity. Otherwise, the responsibility will go beyond the reasonable, violating the principles of universality and equality of taxation.
Item 20 | Case no. A40-131167/2020
You can find out about other issues that have been resolved in the Review by following the link: https://pravo.ru/story/241049/