The court approved groundless of the claims of the tax service in imposing the land tax on the flat owners!

On 13 of February 2015 the court wholly upheld the claim, filed by Jurimex on behalf of the individual, to the State Tax Inspection in Pechersk District in Kyiv. The court resolution contains the provisions that the payers of land tax act as the proprietory rights holders to land (clause 269.1 of the Tax Code of Ukraine), and that data of the state land cadaster are the grounds to calculate tax (clause 286.1 of the Code). Therefore, the priority of the mentioned norms was factually stipulated over the provisions of th clause 287.8 of the Tax Code of Ukraine, whereby the owners of non-residential premises in ulticompartment building shall pay land tax for the land plot, where the builing is located on, taking into account the proportion of house land plots, upon the date of the state registration of property rights to real estate.

The resolution bears case meaning. Aleksandr Shyshkanov, Jurimex Partner, supported the said case.