DISPUTED ISSUES OF ACCOUNTING THE VALUE ADDED TAX WHEN EVALUATING REAL ESTATE OBJECTS FOR ESTABLISHING CADASTER VALUE IN THE AMOUNT OF THE MARKET
The article deals with the problems of the need to take into account the value added tax (VAT) when determining the market value of property. The most important judicial acts on the issues of challenging the cadastral value are analyzed. The author compares the opinions of different experts and suggests ways to solve problems.