The dispute in this case focused on the issue of property taxation of three types of facilities: (i) storage facilities (silos), (ii) tunnels beneath them, and (iii) technical equipment located on the roof of silos and in tunnels.
In the opinion of the Company, silos and tunnels located under them meet the definition of a building, as they are permanently attached to the ground and separated from the space by means of building partitions, they have foundations and a roof. Consequently, in the opinion of the Company, the tax should be charged on their area. At the same time, the Company took the position that technical devices and installations located on the roof of silos and in tunnels constitute integral parts of buildings and therefore should not constitute a separate subject of taxation.
The tax authorities were of a different opinion, which stated that silos with tunnels and upper casings should be taxed with real estate tax as structures, and thus – the tax should be calculated on the value of these objects.
Source Itadp
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