INFORMATION LETTER OF PRESIDIUM OF THE SUPREME ARBITRATION COURT OF THE RUSSIAN FEDERATION

of November 17, 2011 No. 148

The presidium of the Supreme Arbitration Court of the Russian Federation considered the Overview of practice of permission by Arbitration Courts of the cases connected using separate provisions of Chapter 30 of the Tax Code of the Russian Federation and according to article 16 of the Federal constitutional Law "About Arbitration Courts in the Russian Federation" informs Arbitration Courts on the developed recommendations.

Appendix: the overview on 20 l.

The overview of practice of permission by Arbitration Courts of the cases connected using separate provisions of Chapter 30 of the Tax Code of the Russian Federation

1. If the body of the legislative (representative) or executive authority is registered as the legal entity (organization) and the property recognized according to article 374 of the Tax Code of the Russian Federation the taxation object on property of the organizations is assigned to it on the right of operational management, the specified body is payer of the called tax.

The "Council of the Municipality of the Rural Settlement" local government office (further - council of the rural settlement) appealed to Arbitration Court with the application for cancellation of the decision of tax authority on attraction it to tax responsibility for non-presentation at the scheduled time of the tax declaration on the property tax of the organizations.

According to tax authority, the body of the representative authority of the municipality registered as the legal entity - organization, is payer of the called tax therefore shall represent to tax authority the corresponding tax declaration concerning the property which is not municipal treasury.

The Trial Court met the requirement of the applicant, having specified the following.

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