Some tax consequences of real estate transactions

Using the example of the main contracts that are most often used in the financial and economic activities of entrepreneurs (purchase and sale, lease, mixed contracts), the author examines some issues related to the tax consequences of transactions with real estate. Analyzes court practice on disputes related to situations that may lead to additional tax assessment and tax sanctions, with an assessment of the risks of tax conflicts. Examines the arguments of the tax authorities, their approaches to determining the tax benefit. Concludes about the need to take into account risks in real estate transactions.