Supreme Court of the Russian Federation: transition of the lessor to the simplified tax system does not reduce a rent

Supreme Court of the Russian Federation decided that transition of the lessor to the simplified system of the taxation (SST) does not reduce the rent size. The corresponding position was stated by the highest authority in dispute JOINT-STOCK COMPANY "ATEK" (ATK) which rents at "Maikop thermal networks" objects for productions, transfer and realization of thermal energy to consumers. It is specified that the condition was stated in contract about possibility of adjustment of the size of a rent by agreement the parties, but only towards increase. Initially "Maikop thermal networks" applied the general system...