The Court confirmed the validity of the inclusion in the cost of personal income tax cost of the apartment, confiscated from the taxpayer on the program of liquidation of dilapidated housing. Center of business structuring and tax security won complicated dispute with tax authorities in the district court. The situation is as follows: Citizen back in 1998 bought a two-room apartment 100 000,00 rub. After 10 years the house, which was acquired dwelling is located, has come under action of the municipal program of demolition of dilapidated and unsafe housing. In response to this program instead of the City of flats withdrawn from dilapidated housing stock has provided a new citizen of equivalent housing, pee an agreement.

After 5 months, needing money, sold the citizen received from the city government housing. As an honest citizen taxpayer reported income from the sale of the apartment, indicating This tax return that you receive this income they incurred costs of the cost of the seized apartments. Indeed, according to paragraph 8 of Article 32 of the Housing Code, if the owner seized the old housing does not wish to receive the redemption amount, it is in agreement with the municipal authorities of such citizen may be granted an equivalent dwelling. Thus, if a citizen seized mene premises allotted to the municipality of housing is not made additional payments, the value of the two involved in the exchange of apartments considered equal and the value of seized housing – thus consumption, which accounted for taxation.