Actual problems of determining the tax liability on the property of organizations in the context of decisions of the highest courts

Golenev Viacheslav Viacheslavovich

Determining the tax liability of taxpayers is an urgent problem in legal practice. Due to the lack of a unified methodology for determining the actual tax liability, the practice of state bodies (FTS and courts) in disputes with taxpayers differs. The study analyzed the Decree of the Moscow City Government No. 937-PP dated December 26, 2016, its legal force and impact on the existing legal relations between the state and legal entities. The positions of the Moscow City Court of the Russian Federation and the Judicial Collegium for Economic Disputes of the Supreme Court of the Russian Federation in relation to this Resolution were also considered. To prove the absence of a unified method for determining the tax liability, it was also examined with further comparison the Resolution of the Constitutional Court of the Russian Federation dated February 28, 2019 No. 13-P in the case of checking the constitutionality of clause 3 of Art. 391 of the Tax Code of the Russian Federation in connection with the complaint of LLC "Parus".

Keywords:law, courts, tax law, substantial tax obligation, computational method, the property tax organization.