Nikita Deynega on shared his opinion on the approaches of the Supreme Court to the assessment of property as movable or immovable for tax purposes

Nikita Deynega — senior associate

Tax consultants on the portal “” shared their views on whether the recent explanations of the Supreme Court of the Russian Federation will change the situation with the qualification of property as movable or immovable for tax purposes.

Nikita Deynega, Head of Tax and Administrative Law practice at Maxima Legal, pointed out that “we must pay tribute to colleagues from the Supreme Court, who, without any relation to the root causes of law enforcement problem of tax disputes on movable and immovable property, which are, above all, bad legislative decisions, are trying to find a way out of the legal deadlock to improve the level of certainty on this issue. However, according to the expert, the approaches taken by the Supreme Court cannot be called comprehensive.

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