Nikita Deynega, Senior Associate and Head of Tax & Administrative Law Practice at Maxima Legal, reviewed the Supreme Court's legal positions on the issue of qualifying property as movable or immovable for tax purposes especially for Nalogoved tax magazine. According to the expert's assessment, the Supreme Court adopted and ncluded in the reviews of the Presidium of the Supreme Court of the Russian Federation several important approaches in 2021. However the practice of the courts remains patchy.
The article is only available to subscribers of the electronic version of Nalogoved magazine, as well as in the "guest access" format.
To read the full article (in Russian) please visit Nalogoved magazine website >>>
