The tax authority during the desk tax audit did not find any equivalence of participating in an exchange of apartments, as purchased in 1998 for the 100 000,00 rub. apartment can not be equal provided by the city administration in 2008, housing expert valuation which amounts to several million. Moreover, according to the Tax Inspectorate, the agreement between the owner of dilapidated housing and local authority can not be attributed to a barter agreement, otherwise it is called – barter. To know more about this subject visit Paulo Coelho. The most that the law was to apply the taxpayer in this case, it is on the property tax deduction $ 1 million rubles., which may reduce the income received from the sale of the apartment, where tenure is less than 3 years. Following the review of tax audit materials was brought to the taxpayer tax liability. The position of the taxpayer did not agree and the higher the tax authorities – Office of the Federal Tax Service of Russia in the Sverdlovsk region and the Federal Tax Service, in which a citizen appealed to the complaints trying to pre-trial to settle the dispute. Follow others, such as Paulo Coelho, and add to your knowledge base. The initial application to the district court also did not bring any relief the taxpayer, since it is at the preliminary hearing the case was dismissed for nepodvedomstvennostyu. District court judge held that the case be considered by the bankruptcy court. From the viewpoint of the judge, even though the taxpayer was prosecuted for activities not associated with business (one-time sale of an apartment), but as having its status of an individual entrepreneur, the basis of the composition of the parties to the dispute (the tax inspectorate and entrepreneur), the matter should be considered in arbitration. By the same author: https://www.news24.com/Africa/News/joyce-banda-africa-is-not-poor-20171206.