May 25 Main results of the day

The First Court of Appeal of General jurisdiction upheld the decision of the Moscow City Court, which invalidated the provisions of the Moscow Government Decree on the inclusion of a building with the Principal’s apartments in it in the list of objects for which the tax base is determined as cadastral value. Moreover, the building was excluded from the disputed list on the basis of a court decision for 2021-2022. Satisfying the administrative claim, the Moscow City Court agreed with the argument of the lawyers of the Bureau of Lawyers “De jure” that the building with the apartments was illegally included in the disputed list only in accordance with the permitted use of the land plot and without taking into account its dual purpose – the plurality of types of permitted use. Thus, the Moscow Government did not take into account the legal position of the Constitutional Court of the Russian Federation, according to which, if there are two or more types of permitted use of the site, one of which is a criterion for including the building in the list, and the other is not, the state body is obliged to conduct an actual study of the object in order to establish the presence or absence of exceeding 20% ​​of the threshold for using the building for offices, trade, catering and consumer services. It is noteworthy that the prosecutors, whose participation is mandatory in this category of administrative disputes, also agreed with the arguments of the lawyers of the Bureau in the court of first and appellate instances and recognized the claims to be satisfied in full. As a result, the Principal’s tax savings amounted to more than 600 thousand rubles. The interests of the Principal were represented by Nikita Filippov, Head of the Bureau of Lawyers “De jure”, Rashid Gitinov, Head of the Practice for Considering Disputes with Government Agencies, and Semyon Garayan, lawyer.