October 4 Main results of the day

The Second Cassation Court of General Jurisdiction left the cassation appeal of the state authority unsatisfied, and the judicial acts adopted on the dispute in lower instances remained unchanged. Within the framework of this dispute, the administrative claims of the Principal of the Bureau of Lawyers “De jure” were satisfied to exclude a building worth more than 6.5 billion rubles from the list of real estate objects for which the tax base is defined as cadastral value. During the consideration of the cassation appeal, the public body referred to the lack of grounds for applying the position of the Constitutional Court of the Russian Federation, which stipulated the obligation of state authorities to inspect non-residential buildings in order to establish the type of its actual use before adopting a regulatory legal act in the presence of a plurality of types of permitted use of the land plot, located under the building. However, this argument was successfully refuted by Semyon Garyan, lawyer of the Bureau of Lawyers “De jure”, since numerous judicial acts of the Supreme Court confirmed that the position of the Constitutional Court of the Russian Federation, set out in the Resolution of the Constitutional Court of the Russian Federation № 46-P dated November 12, 2020, is not subject to restrictive interpretation and is subject to application in the framework of a dispute with  the participation of the Principal of the Bureau. As a result of the victory, the Principal’s tax costs were significantly reduced. The interests of the Principal in this case were represented by Semyon Garayan, lawyer of the Bureau of Lawyers “De jure”.