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TAXES CAN ALSO BE SHARED BETWEEN SPOUSES

... spouses, the payer of land tax and property tax is a person, to which the real estate is registered. Imposing a joint tax burden on the debtor's spouse in the context of the constitutionally established obligation of each taxpayer to personally pay taxes established by law is unjustified. The cassation sent the dispute for a new appeal, concluding that part of the funds were used to repay a previously issued loan; the other part of the funds was transferred by the debtor to his own account and subsequently ...

THE SUPREME COURT HAS SET THE TIME FOR THE PAYMENT OF TAXES BY THE COLLATERAL CREDITOR

The Supreme Court of the Russian Federation considered two lawsuits related to the issue of priority payment of taxes on mortgaged property. The determination of the point of time after which taxes should begin to be calculated continues to cause controversy in the courts. In practice, the problem of determining the procedure for such a payment remains no less ...

ANIMAL HEALTH IS MORE IMPORTANT THAN TAXES

In the framework of the bankruptcy case (No. A41-26995/12), the Federal Tax Service (FTS) filed an application for recovery of losses from the manager in connection with the latter's violation of the order of repayment of current claims. The manager paid off the operational requirements that arose in connection with the maintenance of cattle (turn 5), priority over mandatory payments of the second stage. The courts of two instances rejected the applicant's arguments, guided by the fact that there...

THE FEDERAL TAX SERVICE EXPLAINED TO THE ARBITRATION MANAGERS HOW TO PAY TAXES IN THE FRAMEWORK OF BANKRUPTCY

... force, on the basis of which the institute of a Single Tax Account for legal entities, peasant (farmer) farms and individual entrepreneurs has appeared in Russia. The Tax Service explained that any taxable person is obliged to transfer funds to pay taxes and fees for a Single tax payment. For persons in respect of whom bankruptcy proceedings have been opened, the material funds from the Single Tax Payment will be self-distributed taking into account the priority provided for by the bankruptcy legislation....

CASSATION SAVED BANKRUPTS FROM EXTRA TAXES

The First Cassation Court of General Jurisdiction, in the framework of a review of judicial practice (case 88a-3378/2023), explained that in the case of the sale of the debtor's real estate at bankruptcy auctions, he does not have the opportunity to re-register the property himself, if neither the buyer nor the arbitration manager did this. Accordingly, the property tax in this case significantly harms the debtor's property interests and is not legitimate, since the bankrupt did not actually own...

THE SUPREME COURT WILL SPECIFY THE AMOUNT OF THE SUBSIDY AFTER ADDITIONAL TAXES ARE PAID TO A GROUP OF PERSONS

... consideration, noting the arguments that the amount of damage caused by interdependent persons to the budget is significantly lower than the amount included in the register of requirements of the tax authority. The court noted that the company had already paid taxes under the general taxation regime on the same income that was imputed to the debtor by the tax decision. The fact that the debtor's tax arrears are included in the register of creditors' claims does not exclude the need to take into account the ...

TAX CLAUSE: FOR OR AGAINST? THE DEBATE ON TAXES TOOK PLACE IN MOSCOW

An unusual meeting of the professional community, experts in the tax field, was organized by FCongress. In the format of a debate, the speakers together with the guests discussed the effectiveness of the tax clause. The professional community was divided into two camps. The former advocated that the tax clause guarantees compensation for tax losses. And others gave arguments proving the inefficiency of the tool. At the same time, the latter stressed that the reservation gives the taxpayer a false...

RUSSIANS WILL PAY TAXES FOR ARTISANAL GOLD MINING

The Ministry of Finance has come up with an initiative to impose a tax on artisanal mining activities. It is assumed that citizens from the northern Russian regions will be able to mine precious metals in a non-industrial way on a legal basis. According to Izvestia, for this purpose, free miners will need to register an individual entrepreneur, after which they will need to select a site for gold mining on a special electronic service. The changes may come into force within the framework of the...

THE FEDERAL TAX SERVICE WILL BANKRUPT A CONSTRUCTION COMPANY IN THE CHELYABINSK REGION

The tax authority (MI FTS No. 32) of the Chelyabinsk region initiated the bankruptcy process of the Yuzhuralspetsstroy construction company. The claim for declaring the organization insolvent was submitted to the regional arbitration. This is reported in the court file (case no. A76-39749/2024). The court issued a ruling on the acceptance of the application of the tax authorities for consideration on November 22. The company's debt obligations to fiscal officials exceed 6 million rubles. The debt...

THE STATE DUMA HAS ADOPTED A LAW ON THE TAX ON CRYPTOCURRENCY

The State Duma adopted in the third reading a bill providing for the introduction of taxation of digital currency. Amendments are proposed to the Tax Code of the Russian Federation. The draft law provides that cryptocurrency will be recognized as property, but only for taxation. Residents are required to inform about transactions with digital currency if the amount of receipts or write-offs for the year is more than 600,000 rubles. The author of the bill is the Ministry of Finance. The draft was...

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