Taxology lawyers represented the interests of the largest oil producing company in a dispute over the tax qualification of land paving
The lower courts recognized the engineering preparation of the well cluster as part of the real estate located on it and taxed it. The established jurisprudence on recognizing pavings as part of land plots was put at risk, which made it possible to apply the exclusion of paragraphs 1 p. 4 art. 374 of the Tax Code of the Russian Federation.
Based on the results of the consideration of the complaint, the judicial acts negative for the taxpayer were canceled, the case was sent for a new consideration.
We are keeping a keen eye on further developments.