In the course of a desk audit of the property tax declaration for 2016, the tax authority assessed the Organization's additional tax for 2016 based on the updated cadastral value determined by Government Decree No. 937-PP dated December 26, 2016. At the same time, the initial cadastral value for this object was established by Government Decree No. 688-PP dated November 21, 2014. It should be noted that the cadastral value increased more than 10 times (from 87,000,000 rubles to 1,059,000,000 rubles), so the price of the issue for the Organization turned out to be more than significant, and in this regard, it was decided to go to court. Let's see if the company has a chance? What norms of the law should she refer to, refuting the results of the check? Have the courts considered such precedents?
What are we referring to?
The tax base for individual real estate objects is determined as their cadastral value as of January 1 of the year that is the tax period (clause 2, article 375 of the Tax Code of the Russian Federation). In the issue under consideration, the value of the property was established by Government Decree No. 688-PP dated November 21, 2014, and as of January 1, 2016, it amounted to 87,000,000 rubles.
According to paragraph 15 of Art. 378.2 of the Tax Code of the Russian Federation, in the Germany WhatsApp Number List general case, a change in the cadastral value of a property during a tax period is not taken into account when determining the tax base in this and previous tax periods. In relation to the situation under consideration - in 2016 and earlier periods.
However, there are two exceptions to this rule related to a change in the cadastral value, namely: in connection with the correction of errors made in determining the cadastral value, as well as a change in the cadastral value by decision of the commission for the consideration of disputes on the results of determining the cadastral value or by a court decision.
So, in the event of a change in the cadastral value of a real estate object by decision of the commission for the consideration of disputes on the results of determining the cadastral value or by a court decision, information about the cadastral value established by the decision of the said commission or by a court decision is taken into account when determining the tax base starting from the tax period in which the corresponding an application for revision of the cadastral value, but not earlier than the date of entry in the Unified State Register of Real Estate of the cadastral value, which was the subject of a dispute (paragraph 3, clause 15, article 378.2 of the Tax Code of the Russian Federation).