On application of the procedure of entry into force of legislative acts on taxes and fees to the acts determining the cadastrial value of land for the purposes of calculating and paying the land tax

Abstract

The article considers the issues of extending the provisions of Article 5 of the Tax Code of the Russian Federation on the procedure of entry into force of the acts of land legislation and analyzes legal positions of the Constitutional Court of the Russian Federation. The author concludes about the necessity to meet two conditions in order to apply the acts of land legislation for calculating the land tax: expiry of one month for official publication of the act and the beginning of the first day of the next successive tax period (a calendar year).

Keywords:

land tax, cadastral value