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Russian Supreme Court Holds Movable Property Fixed to Immovable Property Not Necessarily Treated as Immovable Property — Orbitax
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Russian Supreme Court Holds Movable Property Fixed to Immovable Property Not Necessarily Treated as Immovable Property

|Approved Changes|Russia
Russia

The Russia Supreme Court issued a decision on 12 July 2019 concerning whether movable property that is fixed to immovable property should be treated as immovable property for tax purposes. The case involved a lumber mill that had installed equipment that was mounted to the foundation of a workshop. In assessing the lumber mill for corporate property tax purposes, the tax authority determined th…

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