Pepeliaev Group advises of specific aspects of how claims of creditors of state enterprises are satisfied at the expense of the debtor’s rights to a land plot.
Pepeliaev Group advises of the risks related to the uncertainty of calculating the limitation period for imposing administrative liability in the area of land use.
The Federal Tax Service has sent to the tax authorities a letter with detailed recommendations on how article 54.1 of the Russian Tax Code should be applied. The clarifications of the FTS significantly mitigate administrative and judicial practice by pointing out that the tax authorities should identify the actual amounts of tax liabilities.