What should be a rent for lands of agricultural appointment?

Article contains a conclusion concerning appeal limitation periods in a judicial order of taxing authorities about charge of the tax obligations.

"Balans-Agro" makes comments

The changes concerning the size of a payment for rent of lands selskokhozyayyostvenny appointment and ground shares are made to the made comments Decree. According to changes in the specified cases the rent should make not less than 3 % of cost of the land lot (share) (earlier was 1,5 %). What does it mean and whether it is necessary to make changes to existing lease contracts?

We consider what to do it not obligatory, after all any changes in contract should be brought under the vzayoimny agreement of the parties. Exactly so orders Art. 21 of the Law of Ukraine from 06.10.98 of No. 161-XIV About a ground lease. From the legal point of view this law is special in relation to druyogy normative legal acts, including the Decree No. 92 therefore its norms have a priority over other acts concerning a ground lease. Goskomzem in the letter from 13.04.05 of No. 14-11-11/2770 adheres to the same opinion. It is more than that, this position proves to be true court practice (see VSU definition from 12.12.07).

Besides in the Decree No. 92 in which this amendment is introduced, in the formulation about the size of a rent there is no categoriality. It is a question of increase of social protection of rural population, including by introduction of a payment for rent of lands of agricultural appointment and ground shares at a rate of not less than 3 %. That is this norm can be considered as recommended, so to speak, the guide to action on the future.

Certainly, it is desirable to establish a rent at a rate of not less offered, after all the Decree is directed on development of agrarian sector of economy and protection of peasants – owners of the land lots and shares. However once again we will emphasize – changes are brought in the lease contract under the mutual agreement of the parties.