Disputed issues of accounting the value added tax when evaluating real estate objects for establishing cadaster value in the amount of the market
Автор: Shilyaev Sergey A.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Экономика и управление народным хозяйством
Статья в выпуске: 4 (235), 2021 года.
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The article deals with the problems of the need to take into account the value added tax (VAT) when determining the market value of property. The most important judicial acts on the issues of challenging the cadastral value are analyzed. The author compares the opinions of different experts and suggests ways to solve problems.
Challenging the cadastral value of real estate, value added tax accounting in market value, replacing vat with sales tax, ruling by the supreme court on accounting for vat in value, guidelines for accounting for vat
Короткий адрес: https://sciup.org/170191294
IDR: 170191294