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

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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.

Real estate in civil law, qualification of real estate by tax authorities, artificial separation of a single property, court approaches to qualification of real estate

Короткий адрес: https://sciup.org/170173148

IDR: 170173148

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