Immovable property: how the tax authorities re-classify movable property as real estate

The article analyzes the practice of arbitration courts in cases relating to the qualification of real estate in civil and tax disputes. Cases of qualification by tax authorities of property as immovable are considered, while from the position of civil law such property is not immovable. The author concludes that only a court in each particular case can decide on the classification of a thing as immovable or movable, despite the fact that rights to it can already be registered as real estate.