Supreme Court Clarifies Role of OKOF Code as Criterion for Recognising Property as Subject to Property Tax
The FBK Legal team has analysed Thematic Review No. 4/2026 of the Supreme Court of the Russian Federation.
In Thematic Review No. 4/2026 of the Supreme Court of the Russian Federation ‘On the Consideration by Commercial Courts of Disputes Related to Corporate Property Tax’ approved by Resolution No. 6A/2026 of the Presidium of the Supreme Court of the Russian Federation dated 29 April 2026, the Supreme Court reiterated that the OKOF code serves as one of the qualitative criteria for classifying assets as movable or immovable property for tax purposes.
