The Commissioner for the Protection of the Rights of Entrepreneurs in the Moscow Region Vladimir Golovnev was approached by an entrepreneur from the Khimki city district.

The basement belonging to the businessman was included in the list of real estate objects with tax base defined as cadastral value.

The background of the issue is as follows. The businessman bought a room located on the ground floor of an apartment building. The area of the object, according to the technical passport, exceeded 3 thousand square meters, in view of which the employees of the regional Ministry of Property Relations included it in the list of real estate objects for which the tax base is defined as cadastral value. Information about this was posted on the official website of the department.

Not agreeing with this decision, the entrepreneur turned for help to the Commissioner and to the Moscow Regional Court with an application for recognition of the above-mentioned order of the Ministry of Property not valid in terms of his premises.

The Moscow Regional Court involved the Commissioner to participate in the case as an interested party.

When considering the case, the court found that according to the technical documentation, not a meter in the premises belonging to the businessman was allocated for trade. Thus it followed that the specified premises could not be attributed to a shopping center (complex) or another type of immovable property recognized as an object of the above type of taxation, in accordance with the article of the Tax Code of the Russian Federation.

In addition, the employees of the Ministry of Property did not conduct a survey of the building for its actual use, and they made a conclusion about the purpose of the premises, based on photographs from the Internet, and on the name of the object.

The Commissioner, as well as the representative of the Prosecutor's Office of the Moscow Region, fully supported the arguments of the administrative claim. The Moscow Regional Court satisfied the entrepreneur's demands.