YOU set, as soon ends and begins renting advantage of belonging

Ltd. "ARZ-3" a number of years does not want to pay any rent payment or earthen tax due on site Presnya, with reference to the fact if it had leased territory closer purchased, but the contract of implementation still not registered. YOU to those arguments did not give consent, and collected from the company 17 million rubles.

By 2008 between "ARZ-3 'and the Department of earth resources, the Capitals on an area of ​​19,078 sq m has been awarded the contract rent, and in 2008 they concluded a contract to purchase and implement. Municipal registration of a contract does not pass, that way as the purchase price paid for not yet time. Probably, and was the starting point for intsendenta in court (craft A40-70298/2010).

Courts according to this excuse deliberately announced two different points of view. The arbitral tribunal, the Capitals have sought 17 million rubles. rents in the benefit of the Department, as found as if the case does not lease terminated (contract rent for a period of 15 years was held in 1995). According to a different thought 9 Arbitration Appeal Tribunal and the FAS MO - solutions with the episode of the contract of implementation has changed the base of ownership of land. Therefore, the lease terminated.

Point of view of the Department (it gave Tatiana Markin, chief of legal department of the Office of adjustment of land use in the CAD) was based on the disposal of Plenum № 10/22, paragraph 60 of which should, if common law confirms membership has the opportunity to work only municipal registration CPL. A § 1 of Art. 388 of the Tax Code states that, if taxpayers earthen tax have all chances to be only the owners of the site. At the time, in fact, art. 65 LC RF regulates commercial land (ground rent tax or price) - and probably means that "ARZ-3" all the time was obliged to pay in rent payments byutzhet specifically.

"Stopping the lease rights to land automatically terminate registration of the afterward accessories <...>. Therefore, if according to the purchase and implementation of persuasion not paid in full of the amount of cost, the advantage of not belonging can be written" - that the boss of the Legal Department.

She contradicted adept "ARZ-3" Basil Matsuki, according to the view that, if located closer thing a customer on an episode of solutions of the contract of implementation, it is transmitted to speak, in relation to duty rather than according to the payment of rent is terminated. "Consistent with the purchase and implementation of persuasion is transmitted over a significant amount of human, so he eats a lease contract" - that way he defined his own deal.

The fact that "ARZ-3" that way and did not fully paid the price of land, Matsuko explained by the fact though, Tipo, Department of 2 years show avoided the contract of implementation, "waiting for an increase in its price," and "sold land in a number of times more expensive. "

Norma payment for land use interpreted according to the defendant, his own: the client pays the tax only to the registration of an episode of the contract of implementation, and the rental price is paid only on an episode of the solutions of the contract.

But, according to all appearances, these arguments Presidium did not impress. Disposition of appeal and cassation, he put, and the conclusion of the recovery of ASGM 17 million rubles. left in power.

"Such a situation, certainly, are seen. But now the district courts of the time treated them according to the distinct, - talking companion ruling JC DE FENDO Lena Materuhina. - I think, if it were available then will find the map of the act in the synthesis of the Presidium of the Russian Federation in accordance voprostsu rental relationship . And the whole point of the sign YOU. "