The Constitutional Court ruled that the cited article does not… (кадастровый · стоимость · недвижимость)
The Constitutional Court ruled that the cited article does not comply with the Basic Law because, by introducing a mechanism for determining cadastral value off-court at market rates, it fails to exclude situations where a good-faith taxpayer (an individual who is not an entrepreneur) is deprived of the right to challenge archival cadastral values—on which land tax or NDFL are still calculated based on their discrepancy from the market—in both authorized budget institutions and through the courts.
Coverage (2 sources)
- Constitutional Court Changes the Order for Challenging Property Cadastral Value — Вести
- Constitutional Court extends the deadline for challenging archival cadastral value of real estate for individuals — Интерфакс