In the event of the demolition of a property, ownership of it is terminated upon the destruction of the property, that is, the loss of physical properties. On this basis, the calculation of corporate property tax should be terminated. Such a conclusion is contained in . In the present case, according to tax office, the tax on the property of organizations should be calculated until the date of deletion of information about the administrative building from the state register, despite its liquidation five months before the deletion of information from the register.
The Supreme Court of the Russian Federation indicated that the payment property tax from the value of real estate is one of the components of the burden of maintaining property, which lies on the owner. At the same time, the mere presence in the state cadastral registration of information about the property and its ownership by the taxpayer cannot be the basis for levying tax in the absence of taxable property.
Is it necessary to reflect in the declaration on the property tax of organizations objects that are not recognized as an object of taxation by this tax? Learn from the material "Declaration on the property tax of organizations and calculations for advance payments" in "Encyclopedias of decisions. Taxes and contributions" Internet version of the GARANT system. Get 3 days free!
The court noted that tax law connects the obligation to calculate and pay corporate property tax with the presence of actually existing real estate objects that can bring economic benefits to the owner, in connection with which they are recognized as part of the taxpayer's assets - fixed assets. The Supreme Court of the Russian Federation also pointed out the need to take into account the fact that the right to a thing cannot exist separately from the thing itself. According to the right of ownership of the object is terminated, including in the event of loss or destruction of property.
Recall that earlier the Ministry of Finance of Russia expressed a similar position regarding.
Protection of the rights of owners of residential premises is currently provided for by the current legislation.
As for rights of owners of non-residential premises
(offices, shops, pharmacies located in demolished buildings) - their rights are currently protected by the provisions of the civil code regarding the alienation of land for state or municipal needs (this is where we attributed the demolition of the house in connection with the "renovation"):
In accordance with paragraph 3 of Art. 239.2 of the Civil Code of the Russian Federation
"The alienation of buildings, structures, premises located in such buildings, structures, objects of construction in progress in connection with the withdrawal of a land plot for state or municipal needs is carried out according to the rules provided for the withdrawal land plots for state or municipal needs".
In accordance with paragraph 6 of Art. 279 of the Civil Code of the Russian Federation, the terms, amount of compensation and other conditions under which a land plot is withdrawn for state or municipal needs are determined by an agreement on the withdrawal of a land plot and real estate objects located on it for state or municipal needs (hereinafter referred to as the withdrawal agreement).
In the case of compulsory seizure, such conditions are determined by the court.
In accordance with Art. 56.9 Chapter VII.1 of the Land Code Russian Federation, dated October 25, 2001 N 136-FZ, an agreement on the seizure of real estate for state or municipal needs contains ... the amount and procedure for paying compensation for real estate;
With the consent of the persons from whom the objects are confiscated real estate, the agreement on the seizure of real estate may provide for the provision of other real estate objects in exchange for the seized ones.
At the same time, the agreement on the seizure of real estate specifies:
- the market value of real estate objects transferred or provided on the basis of the right of ownership in exchange for the withdrawn real estate objects;
- market value of other rights (for example, lease);
- the difference between the amount of compensation for the withdrawn real estate and market value transferred or provided in exchange for real estate, rights to them, the procedure for paying such a difference to the person from whom the real estate is confiscated.
At the same time, in accordance with Art. 56. 12 of the Land Code of the Russian Federation, a court decision on the seizure of real estate objects seized for municipal needs for the purpose of integrated development of the territory may be challenged in terms of the amount of compensation for the seized real estate objects.
Thus, at present, when a property is withdrawn, monetary compensation is due, and in the case of the AGREEMENT of the owner, the provision of another dwelling to replace the one being withdrawn, with the payment of the difference in value.
However, according to the draft federal law No. 120505-7 “On Amendments to the Law of the Russian Federation “On the Status of the Capital of the Russian Federation” and certain legislative acts of the Russian Federation in terms of establishing the features of the renovation of the housing stock in the capital of the Russian Federation - the city of federal significance Moscow (adopted by the State Duma in the first reading April 20, 2017), now to the owner non-residential premises located in an apartment building included in the renovation decision, the authorized executive body of the city of Moscow or the fund is invited to conclude an agreement defining the transfer of ownership of non-residential premises in relation to one of equivalent non-residential premises
owned by the city of Moscow or the fund.
An equivalent non-residential premises is a non-residential premises located on the territory of the city of Moscow, the area of which is not less area vacated non-residential premises
.
In case of unreasonable evasion of the specified owner from concluding this agreement within more than sixty days from the date of sending him the draft of the specified agreement, the authorized executive body of the city of Moscow or the fund has the right to apply to the court with a demand to compel the conclusion of an appropriate agreement that determines the transfer of ownership of non-residential premises .
It means that upon adoption of the law, the rights of the owner of such premises will not be protected by anything
!
Now you can not claim a decent monetary compensation for your destroyed property.
One option for a room of the same size is offered, and you cannot refuse it.
No one compensates for the losses incurred during the move, during the termination of the lease, the difference in price between the old and the new (possibly much cheaper) premises.
We see in this situation a fundamental violation of the rights of the owner, guaranteed by the Constitution:
In accordance with Art. 35 of the Constitution of the Russian Federation,
The new draft law does not speak of equal compensation (of equal cost), but of some “equivalent” residential premises of the same size, which, as we understand, will be located in another district of Moscow and there is no need to talk about equal cost.
In accordance with Art. 15 of the Constitution, the Constitution of the Russian Federation has the highest legal force, direct effect and is applied throughout the territory of the Russian Federation.
Laws and other legal acts adopted in the Russian Federation must not contradict the Constitution of the Russian Federation.
In this case, we are witnessing the adoption of a law that directly contradicts the Constitution of the Russian Federation.
Thus, it can be said that any decisions made courts on the compulsory conclusion of an agreement “determining the transfer of ownership of an equivalent residential premises” will entail immediate complaints to the Constitutional Court of the Russian Federation.
Which will eventually lead to the abolition of the provisions of the unconstitutional law and, as a result, the abolition of hundreds of court decisions.
It is believed that the demolition of buildings is a necessary, important and sometimes quite costly part of almost any construction process. Questions concerning construction activities in Russia are regulated by the Civil Code of the Russian Federation, the Civil Code of the Russian Federation, federal law dated November 17, 1995 N 169-FZ "On architectural activities in the Russian Federation", as well as other regulatory legal acts, including acts adopted at the regional and local levels in accordance with federal law.
According to the current legislation, construction and reconstruction in the Russian Federation is carried out on the basis of a building permit. A building permit is a document confirming compliance project documentation the requirements of the town-planning plan of the land plot and giving the developer the right to carry out construction, reconstruction of objects capital construction, as well as their overhaul, with the exception of cases provided for by law (Article 51 of the Civil Code of the Russian Federation). This document is a legal basis for construction and some other types of construction activities. Construction without a properly issued permit can have negative consequences - first of all, the building can be recognized as unauthorized (it will be discussed later about unauthorized construction and its consequences).
A building permit is issued by local authorities (with the exception of certain cases established by the Civil Code of the Russian Federation) at the location of the land plot. For the purpose of construction, reconstruction, repair of a capital construction facility, the developer applies to the authorized bodies with an application for a construction permit. To this statement the developer, in addition to such documents as documents of title to the land plot, urban planning plan of the site, positive conclusions of state and state environmental expertise, also attaches the materials contained in the project documentation, among which the project for the organization of work on the demolition or dismantling of capital construction objects, their parts is mandatory . - demolition country houses and dachas.
In addition, the Civil Code of the Russian Federation fixed the possibility of issuing permits for certain stages of construction, reconstruction. The construction phase is usually understood as a wide range of works, including those related to the demolition of buildings and structures on the site intended for the construction of a new facility.
Based on the Civil Code of the Russian Federation in the constituent entities of the Russian Federation and municipalities, various regulatory legal acts were developed and approved that determine the procedure for preparing documents for issuing permits for the demolition or dismantling of capital construction projects on the territory of the respective municipalities. Despite the wide variety of such acts, after their systematization, it is possible to single out defining points regarding the basic rules for issuing demolition permits.
Thus, a separate stage of construction is the demolition or dismantling of capital construction projects for:
As a rule, the preparation and issuance of permits for the demolition or dismantling of objects is entrusted to the relevant department of the local administration (for example, the department of architecture and urban planning, the department of architecture and urban economy, etc.).
Preparation of documents for issuing a permit is carried out on the basis of an application from the owner of the facility, which is submitted to the head of administration. In this case, the applicant must provide the following documents:
In some cases, any additional documents may be required, for example, the conclusion of the relevant department (or committee) of the administration on changing or maintaining the status of the land plot or its parameters. The administration notifies the applicant of the results of consideration of the accepted documents, as a rule, within thirty days. The completion of the demolition or dismantling is confirmed by the documents of the technical inventory service and the act of examining the results of the demolition or dismantling of the object, drawn up by the owner of the object (signed by representatives of the fire supervision, engineering services, chief architect, etc.). In addition, such acts briefly indicate the demolition of objects in individual housing construction sites.
Demolition residential buildings and outbuildings on individual building plots is made by the owner at his own discretion. The basis for registration of the demolition of such buildings are the documents of the technical inventory service.
According to Art. 48 of the Civil Code of the Russian Federation, the design documentation for capital construction facilities also includes the section "Project for the organization of work on the demolition or dismantling of capital construction facilities, their parts (if necessary, demolition or dismantling of capital construction facilities, their parts for construction, reconstruction of other capital construction facilities)" .
In pursuance of the provisions of Art. 48 of the Civil Code of the Russian Federation Decree of the Government of the Russian Federation of February 16, 2008 N 87 "On the composition of sections of project documentation and requirements for their content" approved the Regulations on the composition of sections of project documentation and requirements for their content. According to this Regulation, project documentation for capital construction facilities of industrial and non-production purpose should consist of twelve sections, the requirements for the content of which are established by the said Regulations. Section II contains a list of documents required for the preparation of project documentation for a capital construction facility, among which the following documents are also indicated: acts (decisions) of the owner of the building (structure, structure) on decommissioning and liquidation of the capital construction facility - if demolition is necessary ( dismantling); the decision of the local government on the recognition of a residential building as emergency and subject to demolition - if necessary, the demolition of a residential building.
Section 7 of the design documentation "Project for the organization of work on the demolition or dismantling of capital construction objects" is carried out if it is necessary to demolish (dismantle) an object or part of a capital construction object. Paragraph 24 of the said Regulation defines the list of information that this section should contain. So, among the specified information, for example, the following are named:
In addition, the design documentation in the graphic part must also contain:
It should be noted that in accordance with Decree of the Government of the Russian Federation of March 5, 2007 N 145 "On the procedure for organizing and conducting state examination of project documentation and results engineering surveys"the absence in the project documentation of the sections provided for in Article 48 of the Civil Code of the Russian Federation, or the inconsistency of the sections of the project documentation with the requirements for the content of the sections of the project documentation, are grounds for refusing to accept the project documentation and (or) the results of engineering surveys submitted for state expertise.
Project documentation is approved by the developer or customer. If the project documentation is subject to mandatory state examination, it is approved by the developer or customer only if there is a positive conclusion of the examination (Article 48 of the Civil Code of the Russian Federation). - demolition of country houses and summer cottages
In order to make it easier in the future to consider the relationship of persons, one way or another connected with the problems of the demolition of buildings, it is first necessary to get acquainted with the main participants in the construction process.
According to the legislation regulating investment activity in the Russian Federation, subjects investment activity are:
Often in practice, one organization combines the functions of several participants in the construction process: an investor, a customer (developer) or a contractor. Relations between the subjects of investment activity are carried out, as a rule, on the basis of agreements (or government contracts) concluded in accordance with the legislation of the Russian Federation.
Investors make capital investments in the territory of the Russian Federation using their own and (or) borrowed funds in accordance with the legislation of the Russian Federation. They can be individuals and legal entities created on the basis of a joint activity agreement and not having the status of a legal entity of an association legal entities, government bodies, local governments, as well as foreign entities entrepreneurial activity(foreign investors).
Placement of orders for contract construction works for state needs at the expense of funds federal budget and funds from the budgets of the constituent entities of the Russian Federation in the implementation of investment projects, government customers by holding competitions in accordance with the legislation of the Russian Federation. Local governments provide the necessary conditions for the development, approval and financing of investment projects implemented by municipalities at the expense of local budgets placed on a competitive basis. The costs of financing investment activities carried out in the form of capital investments by local governments are provided for by local budgets.
As for the customer, the following should be noted. In different regulations(and, accordingly, in the literature) the terms "customer", "developer" or "customer-developer" are used.
The customer-developer directly implements investment project, provides the construction process. An investor usually attracts some specialized organization as a customer-developer, as a rule, for a long time and successfully working in this segment of the economy, having specialists with the necessary knowledge, skills, and qualifications on staff.
Customers-developers who are not at the same time investors are vested with the rights of ownership, use and disposal capital investments for the period and within the limits of authority, which are determined by the contract for capital construction or government contract. The customer bears the responsibility established by the current legislation and (or) the contract to the investor for the intended use of his funds.
During the preparation of construction, the customer performs many functions, including necessary actions for the development of the territory and the allocation of land. In this case, the customer:
The customer determines the costs for the preparation and development of the construction area.
Other costs include:
To determine the amount of material damage in connection with the demolition (transfer) of buildings, structures, structures and the destruction or damage to plantings, a certain act is drawn up. This act (form N KS-10, approved by the Decree of the Russian Statistical Agency of November 11, 1999 N 100 "On approval of unified forms of primary accounting documentation on accounting of works in capital construction and repair construction works") is compiled by a commission, which should include the owner (owner) of the building, structure, structure, planting to be demolished, or his representative, a representative of the customer (developer) of the newly constructed facility, a representative of the technical inventory bureau. If necessary, the commission may include representatives of other interested organizations.
Let us now turn to the issue of reconstruction of buildings, structures, structures. Quite often, in practice, reconstruction is understood as the demolition of an existing property and the construction of a new object in its place. This approach is incorrect and contrary to the norms of the current legislation of the Russian Federation.
According to Art. 1 of the Civil Code of the Russian Federation, construction is understood as the creation of buildings, structures, structures (including on the site of demolished capital construction projects). The Civil Code of the Russian Federation also defines the concept of reconstruction, which refers to a change in the parameters of capital construction objects, their parts (height, number of floors, area, indicators production capacity, volume) and quality of engineering and technical support. The analysis of these concepts, their comparison allows us to conclude that the reconstruction, that is, the change in the capital construction object, does not require the demolition of this object. Therefore, if demolition is carried out during reconstruction, then it indicates new construction, but not reconstruction in the sense given by the Civil Code of the Russian Federation. In addition, in this case, the question of acquiring the right of ownership of a newly built property always arises (however, such a situation can be created intentionally, most often in the interests of the investor). By virtue of Art. 235 of the Civil Code of the Russian Federation, from the moment of demolition (destruction) of the property, the right of ownership to it is terminated. Therefore, if the investor (customer) initially drew up documentation for the reconstruction of a real estate object (with a possible resolution of issues with owners, tenants, tenants, etc.), and as a result, the object was demolished, then later at the stage of paperwork and registration of the right to erected object, an interested person (investor, customer) may have problems, which, most likely, will have to be resolved in court.
There are situations when a person, having just started reconstruction, discovers that this object, in its own way, technical condition not subject to reconstruction (for example, before the start of work, a complete survey of the object was not carried out, an error in calculations, etc.). The correct behavior of the person in this case will be the complete cessation of work on the reconstruction of the object. If the object also poses a danger to others, for example, it threatens to collapse, it is necessary to take measures aimed at ensuring safety (install barriers, set guards, etc.). The further fate of the object is decided by the owner or the relevant authorized body. If a decision is made to demolish, preparations will begin. required documents for a demolition permit.
Consider the issue of withdrawal of land for state or municipal needs. The legislation allows for the alienation of immovable property in connection with the withdrawal of a land plot.
current Russian legislation establishes the procedure for the withdrawal of a land plot for state or municipal needs from the owner. According to Art. 49 of the Land Code of the Russian Federation, the seizure, including by way of redemption, of land plots for state and municipal needs can be carried out in the following cases:
Obtains (registers) a permit for the demolition of a building / structure / structure. Positive experience in the construction industry allows us to guarantee a quick and high-quality result. Once you have obtained a demolition permit, you will be able to dismantling works legally and in a short time, which will speed up the process of starting new construction.
Demolitionbuildings and structures- this is the destruction of real estate objects due to various reasons.
Legislatively, the demolition of a property (buildings and structures) is a type of construction activity.
The law prohibits the demolition of real estate without the consent of the local administration, as well as without obtaining a demolition permit.
As a rule, the need to demolish buildings and structures arises for the following reasons:
Demolition of buildings and structures must begin with the receipt of initial permits.
A demolition permit is prepared by the relevant federal executive body or other local government authority authorized to issue building permits.
The application for a permit to demolish a property (building) shall be accompanied by the following package of documents:
The list of documents is not exhaustive.
So, in order to carry out the demolition of the property, you must:
The completion of the demolition is confirmed by the Technical Inventory Service by signing the “Report on the Survey of the Results of the Demolition of the Object”. It is also necessary to obtain signatures from a representative of the fire department, the chief architect, etc. After that, the owner needs to remove the property from the technical register.
As a result of these procedures, based on the decision of local governments, an entry is made in state register on the termination of the right of ownership in connection with the liquidation of the object.
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It should be noted that in accordance with civil law, death or destruction is understood as the irreversible physical cessation of the existence of a thing in its original form, which makes it impossible to satisfy the initial needs of the owner. At the same time, the termination of the existence of a thing upon its death or destruction must be truly irreversible.
The cadastral engineer can work independently or be an employee of the company. There are many specialized firms on the market: bureaus of technical and construction expertise, cadastral bureaus, architectural, design and construction organizations etc. All of them can have cadastral engineers on their staff. By law, in order to be eligible to provide such services, at least two such specialists must be hired. At the same time, in addition to the personal responsibility of experts, the company-employer must also provide a guarantee of the quality of work. How not to make a mistake with the choice of an organization and a particular specialist, said the representative of the Moscow Cadastral Bureau:
When reflecting in the accounting of the liquidation of real estate, first of all, it is necessary to figure out where and when we will write it off residual value(of course, if the property has not been fully depreciated). In both accounting and tax accounting, there are several interesting points that need to be considered in more detail.
The survey act is a document in which the cadastral engineer, as a result of inspecting the location of a building, structure, premises or object of construction in progress, taking into account the available cadastral information about such a property, confirms the termination of the existence of a building, structure or object of construction in progress due to the death or destruction of such of a real estate object or the termination of the existence of the premises in connection with the death or destruction of the building or structure in which it was located, the death or destruction of a part of the building or structure within which such premises were located.
Situation: I have a 1/2 share in the house, the land is separate, the neighbor reconstructed his part and registered it as a separate house according to the declaration. Now it's my turn to demolish the floor of the house and terminate the right to my 1/2 share. At the same time, the registry office says that the neighbor has registered the house, and 1/2 of the BTI share is still hanging (he did not formalize his 1/2), what should I do?
The inspection act is a document where the cadastral engineer gives his opinion on the termination of the existence of the inspected property, as a result of its death or destruction (fire). If it is necessary to remove the property from cadastral registration, in the event of its reconstruction, demolition, fire, the cadastral engineer forms an inspection report, where in the conclusion he describes the whole situation regarding the property.
The act of inspection of the dwelling. The act of inspection of the dwelling. Astrology For Beginners How To Read The Natal Chart Author Evgenia Salikova on this page. Based on the application of the owner of the premises or the application of the citizen (tenant) or on the basis of the conclusion of the state supervision (control) bodies on issues within their competence, the Commission assesses the compliance of the premises with the requirements established in this Regulation and recognizes the residential premises as suitable (unsuitable) for living, and also recognizes apartment house emergency and subject to demolition or reconstruction. In the case of inspection of the premises, the commission draws up an act of inspection of the premises in 3 copies according to the form below in the form of an annex. Based on the findings, the relevant federal agency of the executive power, the executive power body of the constituent entity of the Russian Federation, the local self-government body makes a decision and issues an order indicating the further use of the premises, the terms for the resettlement of individuals and legal entities in the event that the house is recognized as emergency and subject to demolition or reconstruction or on the recognition of the need for repair and restoration work .
There is a unified form approved by the Decree of the State Statistics Committee of Russia “Act on the assessment of buildings, structures, structures and plantings to be demolished (transferred)” (form KS-10), which provides a link to the document that is the basis for the demolition of the building. Depending on the specific situation, this may be a decision at the level of the Russian Federation, local government or the owner of the building to be demolished.
2. In accordance with the Federal Law of July 24, 2007 N 221-FZ "On state cadastre real estate"* (hereinafter referred to as the Law) The act is a document in which the cadastral engineer, as a result of inspecting the location of a building, structure, premises or object of construction in progress, taking into account the available cadastral information about such a property, confirms the termination of the existence of a building, structure or object of construction in progress in connection with the death or destruction of such a property or the termination of the existence of the premises in connection with the death or destruction of the building or structure in which it was located, the death or destruction of a part of the building or structure within which such premises were located.
The act of acceptance of work on the preservation of an object of cultural heritage, an identified object of cultural heritage (Moscow Department of Cultural Heritage) standard. Write () source of documents of the act section. Petition for taking measures to ensure the execution of the court decision on the demolition of the extension building. Almaty is developing a program for the demolition of dilapidated residential buildings in the area of the city. To the form on the result of the construction inspection. An approximate standard of the act and conclusion (some wording of the state of structures) for the housing and communal services fund.
The act on the assessment of buildings, structures, structures and plantings to be demolished (transferred) form KS-10 is a document used to assess the amount of damage in monetary terms. Damage can be caused by the demolition or transfer of buildings and the destruction of plantations (crops, fruit and berries, and others).
