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> Palyulin and partners

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> News

New Judicial Practice under Resolution No. 700-PP in Favor of Property Owners

31 марта 2026 12:15

Chief Attorney of the Law Bureau "Palyulin & Partners" Aliyev Mamed Akhmedovich secured the removal of a client's building from the List of properties for which the tax base is determined as cadastral value. Previously, the unlawful inclusion in this list obligated the client to pay property tax in an inflated amount.

The basis for inclusion was the criterion of office use (more than 20% of the area). Remarkably, the Moscow Government classified premises of a budgetary institution, research and production companies, a design and construction firm, and software developers as offices.

The main challenge was the negative judicial practice concerning this property, established by the client's previous lawyers in 2024. Despite a high-quality evidentiary base, the court of first instance did not dare to deviate from it.

Nevertheless, Mamed Akhmedovich, in three intense court proceedings, convinced the panel of the First Court of Appeal of General Jurisdiction that the inclusion of the building in the List was unlawful and achieved the reversal of the unjust decision. Since the appellate ruling takes effect immediately, the client is already entitled to recover the overpaid taxes.

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