Retroactive cadastral value: legality of application
Автор: Lobachev P.M.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Налоговое право
Статья в выпуске: 6 (213), 2019 года.
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The article analyzes the legality of the retrospective application of cadastral value on the basis of an act of an authority of a constituent entity of the Russian Federation for tax purposes. The author cites the legal positions of state bodies and the relevant judicial practice, analyzing which makes a conclusion about the admissibility of applying the results of the cadastral assessment with retroactive effect for recalculation of tax payments.
Retrospective application of cadastral value, additional taxation, retroactive law
Короткий адрес: https://sciup.org/170173066
IDR: 170173066