Nikita Deynega helped to summarise tax results for the first half of the year

Nikita Deynega — Partner

The legal portal has prepared an article in which lawyers talk about the main tax events and decisions in the first half of 2022.

Nikita Deynega, Head of Tax and Administrative Law Practice at Maxima Legal, drew attention to the “thaw” in the resolution of disputes regarding the qualification of property as movable or immovable property. According to the expert, there is a visible tendency in the decisions of the tax authorities to classify severed property as immovable property and as a result taxpayers are being overcharged. Significant decisions on this issue were adopted by the Supreme Court back in 2021: at that time, the Court urged the tax authorities and courts to use accounting rules in determining whether an item is movable or immovable.

“At first, it seemed that the lower courts would continue to ignore these ‘signals from above’ by analogy with the positive precedent of the Lesozavod 25 case in previous years. But in the spring of 2022, the practice began to “unfold”. Several arbitration district courts have taken a principled stand in favor of the taxpayers. In the Moscow District Arbitration Court, Grid Company, UEC PJSC, Mosenergo and others have succeeded. The decisions in favor of taxpayers were made by the Volga Region cassation in the case of Antipinsky Oil Refinery and East Siberian cassation in the case of Teploenergoservis” – Nikita told portal “”.

However, as the expert noted, the trend has not become widespread yet. This is confirmed by the decisions of courts of different instances, including the Supreme Court.

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