Subject of Dispute: Recognition as Unlawful and Cancellation of a Tax Notification-Decision Regarding Accrual of Rent for Land Plots.
Main Arguments of the Court: The Supreme Court pointed out the superficial approach of previous judicial instances in considering the case. The courts did not provide a proper legal assessment of the evidence from the controlling body regarding the approval of a new normative monetary valuation of lands, did not investigate all circumstances of the case, and did not verify the legality of rent calculations. The case materials lack key documents – lease agreements and extracts on the normative monetary valuation of land plots.
Court Decision: To cancel the decisions of previous judicial instances and refer the case for a new review for a complete and comprehensive investigation of circumstances.
