Over the last few months, the Tax Compliance team has been actively covering the changes in court practice regarding the definition of movable and immovable property for tax purposes. After a number of court disputes in December and January, the time has come for a more in-depth discussion of the current topic. 

The guest of the special edition of Tax Podcast was Svetlana Pavlenko, Head of Tax Legislation Monitoring and Regulatory Tax Risk Management at MMC Norilsk Nickel. Andrey Solomyanyi, Partner of Tax Compliance, asked Svetlana pressing questions that are of interest to businesses in this area. 

The experts analyzed in detail the trends in court practice, which was changing in 2024 in favor of business. Special attention was paid to analyzing the position of tax authorities. 

In addition, the podcast discussed the prospects of legislative fixation of certain criteria for qualifying property as movable or immovable. In conclusion, the experts discussed the main recommendations for businesses that will help them protect their interests in such disputes.

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