of July 23, 2009 No. 54
About some questions which arose at the Arbitration Courts by hearing of cases connected with collection of the land tax
Due to the questions which arose in court practice connected with collection of the land tax and for the purpose of ensuring uniform approaches to their permission the Plenum of the Supreme Arbitration Court of the Russian Federation based on article 13 of the Federal constitutional Law "About Arbitration Courts in the Russian Federation" decides to make to Arbitration Courts the following explanations.
1. According to Item 1 of article 388 of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation) payers of the land tax the organizations and physical persons having the parcels of land on the property right, the right of permanent (termless) use or right of lifetime inheritable possession are recognized.
According to Item 1 of Article 131 of the Civil code of the Russian Federation the specified rights to the parcel of land are subject to state registration which owing to Item 1 of article 2 of the Federal law "About State Registration of the Rights to Real Estate and Transactions with It" is the single proof of existence of the registered right.
With respect thereto courts need to recognize that behind the exceptions stipulated in items 4 and 5 these resolutions, payer of the land tax is person who in the Unified State Register of Rights real estate and transactions with it (further - the register) is specified as having the property right, the right of permanent (termless) use or right of lifetime inheritable possession to the corresponding parcel of land.
Therefore obligation to pay the land tax there is at such person from the moment of registration behind it one of the called rights to the parcel of land, that is entering of record into the register, and stops from the date of entering into the register of record about the right of the other person to the corresponding parcel of land.
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