Subject of Dispute: Recognition as Unlawful and Cancellation of Tax Notification-Decision on Accrual of Real Estate Tax (Parking Lot) for an Individual Entrepreneur.
Main Arguments of the Court:
The court drew attention that previous judicial instances did not establish key circumstances of the case, in particular, whether the parking lot can be classified as a temporary structure or small architectural form. Judges of previous instances formally approached the evaluation of evidence, without investigating all circumstances significant for the case. The Supreme Court emphasized the necessity of complete and comprehensive clarification of circumstances, specifically regarding the possibility of applying tax exemption for real estate objects used by small business entities in temporary structures or small architectural forms.
Court Decision: Cancel the decisions of previous judicial instances and refer the case for new consideration to the court of first instance for full and comprehensive investigation of case circumstances.
