An article in which Alexei Stanchin, Senior Tax Compliance Consultant, spoke about the application of reduced tax rates depending on the purpose of application (for own or commercial needs), was published in EJ Lawyer.

The tax legislation sets different rules for taxation depending on the purpose of activities (commercial or own needs). The analysis of the current law enforcement practice on tax disputes has revealed that the problem of applying the purpose of the object of taxation is most frequently a subject of disputes on land tax. 

Here are some of the aspects considered by Alexei Stanchin:

• How the purpose of use (for own or commercial use) affects the value of tax rates for land taxation.
• What facts controlling bodies pay attention to.
• Problems relating to the determination of the purpose of use of the object of taxation by the example of disputes on land tax.
• How tax rates are applied depending on the purpose of use.

The full text of the article is available on the site.