How to proceed if the harvest is harvested from the field, the rental agreement for which has ended?
The lease of land was valid until 2017. In 2018, the company harvested a crop planted before the land lease contract expired. Does the tenant have the right to claim a rent for 2018?
As a general rule, the term of the lease agreement begins with its state registration, unless otherwise provided for in the lease contract itself. To answer, it is necessary to take into account at what point the return of the site occurred on the basis of the act of acceptance and transmission.
Please note that the tax for the purposes of taxes and fees may stick to the position that the contract automatically extended, as the tenant continued to use the land plot from the date of termination of the contract, and no written objection was received from the lessor. Therefore, in order to be reinsured, it is appropriate to sign an act on the return of the land or an additional agreement on termination of the contract in connection with its expiration.
In practice, if the term of the contract has expired, there are no grounds for payment of rent. A similar position is confirmed by the provisions of Articles 286, 288 of the Tax Code, which provide that the ground for accrual of a land tax is the data of the State Land Cadastre, and for lease payments for a land plot, a lease agreement for such a land plot.
At the same time, it must be taken into account that in this case the landlord can sue the court for the recovery of losses and lost profits. If he does not receive a full year rent from the next landlord in connection with which he will suffer a loss.Wednesday, 5 September 2018