Protecting the rights of commercial real estate owners from unlawful actions of public authorities

Background

In December 2016, the client’s application challenging the cadastral value of its property was dismissed by reason that, as commission secretary explained the time limit for such application has expired. As a result, the client had to overpay the tax on its corporate property.

The Case

The defenses used by CG specialists in litigation helped to establish that the client has applied for revision of the cadastral value before the end of relevant tax period and thus has the right to challenge the cadastral value with regard to the entire tax period. The dismissal of its application was ruled illegal. The client was able to dispute the cadastral value of relevant property for the whole tax year 2016 and be repaid the excess amount of tax.

Why is it of importance?

This case constitutes a precedent for application of preclusive term for contestation of cadastral values set out in article 24.18 of the Federal Law “On Appraisal Services in the Russian Federation”.