Валерия Зеновина
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В Конституционный Суд Российской Федерации обратилась гражданка Н., которая попыталась оспорить ст. 402 Налогового кодекса. Напомним, в соответствии с указанной нормой налоговая база по налогу на имущество физлиц определяется исходя из кадастровой стоимости, но только при условии, что субъект Федерации принял соответствующее решение, предварительно утвердив результаты определения такой стоимости. В противном случае налоговая база определяется исходя из инвентаризационной стоимости (п. 1-2 ст. 402 НК РФ).
Заявительнице начислили налог на жилой дом как раз с учетом инвентаризационной стоимости, она с этим не согласилась из-за существенной разницы в сумме. По ее расчетам, если бы налоговики использовали кадастровую стоимость, сумма налога составила бы 2874 руб., в то время как ей нужно было уплатить 47 572 руб. Суды общей юрисдикции отказали Н. в удовлетворении ее требования о признании недействительным документа налогового органа, поэтому она и направила жалобу в КС РФ.
Учитывается ли при определении базы изменение кадастровой стоимости объекта в течение календарного года? Узнайте из материала «Определение налоговой базы исходя из кадастровой стоимости имущества физлиц» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Суд обратил внимание на то, что налогообложение должно быть основано на принципе равенства, а он исключает придание налогам либо сборам дискриминационного характера. Это следует из ст. 19 и ст. 57 Конституции РФ. По мнению КС РФ, предусмотренная законодателем возможность применения в регионах до 1 января 2020 года нескольких альтернативных способов определения размера налога на имущество физлиц не должна ставить граждан в различное положение относительно размера налоговой обязанности.
Поэтому, считает Суд, граждане вправе требовать в индивидуальном порядке, то есть при разрешении налогового спора, чтобы налог на имущество физлиц налоговики исчисляли исходя из кадастровой (рыночной) стоимости – при условии, если сумма налога, рассчитанная исходя из инвентаризационной стоимости, существенно превышает ту, которая получилась бы, если брать в расчет кадастровую стоимость. При этом, как постановил КС РФ, п. 1-2 ст. 402 НК РФ не противоречат Конституции РФ (Постановление КС РФ от 15 февраля 2019 г. № 10-П). При этом решения, принятые по делу Н., должны быть пересмотрены с учетом толкования НК РФ, которое представил Суд в данном постановлении.
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