Description of judicial practice regarding challenging unfair land tax assessment and advice on protecting the rights of payers.
When the tax service assessed a land tax that has no basis! since you have not used (owned) the land at all for many years? You are not alone in such a situation! as many people face similar problems due to The tax office tax errors. This article will help you understand how to appeal disputed tax notices (PPR) of the tax service! thereby preventing you from being charged with a PPR debt.
Today we are considering my judicial practice
Consideration of the decision of the Dnipropetrovsk District measure and improve your sales performance Administrative Court in case 160/22999/24! in which I prepared a corresponding lawsuit to the Dnipropetrovsk Regional Tax Office! regarding the recognition of illegal and cancellation of PPR.
Case facts: in 2024! the client learned about an ongoing court case on the tax authority’s claim against him for the collection of debt under the PPR. The grounds for drawing up and accruing the corresponding debt under the specified decisions were the failure to pay land tax. Today! the case is under consideration in the appellate instance! and the court of first instance granted the tax The tax office authority’s claim. I did not agree! so I prepared the appropriate appeal. Among other things! I recommended that the client file a separate claim on his behalf with the tax authority regarding the cancellation of the PPR. The client none of them have access agreed and we started this direction.
The basis for the claim
The client did not own or use any land at all during the specified period of tax notifications of decisions. He included relevant evidence in the claim! including information certificates from the real estate register regarding the disputed land plot.
He also drew the court’s attention to the fact that the client did not receive a tax return from the tax office! according to which the client missed the deadline for filing a court appeal for good reason. He also focused on the fact that the specified documents did not contain specific information about the land plot (cadastral number! address! area) and the grounds be numbers for the client’s emergence of the corresponding right of ownership (use) of the land.