Society rented residential premises, paying rent on a monthly basis platu.Soglasno terms of the contract rent includes payment for room and board for the land. Inspection of the allocated amount of rent sum payment for the use of the land and removed it from the costs to society, referring to the invalidity of payment of land under the lease premises and failure to lease land site. However, in view of the Civil Code ch.1.st.652 the lease the tenant of the building or structure simultaneously with the transfer of ownership and use of such real estate transferred the right to land that is occupied by a property and is required for its use. As indicated by the Plenum of the RF in Article 22 of Decree of 24.03.2005goda 11 in the absence of the lease the building or construction conditions of the lease land is not a reason for recognition of his nedeystvitelnym.Pri such circumstances, the tenant may not require a court order concluding with the lease of the land uchastka.On can use land occupied by leased building or structure without a contract by operation of law during the term of the lease of real estate. It should be noted that it does not matter whether a person rents a rental building or the owner of the land site because, in accordance with Civil Code p.3.st.652 rent a building or structure located on land not owned by a landlord on the property right is permitted without the consent of the owner of this site prescribed by law or by contract with the owner of the land.
The inclusion of a lessor under such contracts in the rent payment for use of the land meets the Civil Code and ch.2.st.654 abz.4 title p.22.Postanovleniya SAC 24.03.05g from number 11. Lease term set thereof, not exceeding one year, makes it possible so that its state registration is not required (ch.2.st.651 Civil Code, the newsletter of the Presidium of the Russian Federation 53 of 01.06.2000g). Taking into account all the above, the company justified on the basis of lease of uninhabited premises be required to pay a fee for use of the land in the rent. The decision of the Tax Inspectorate Part revoked.