Business wins lawsuit, court cancels decision on land price in Khanh Hoa

Hữu Long |

Khanh Hoa - The court has just announced the cancellation of administrative decisions and tax notices of localities for applying expired laws.

After the deliberation period, Khanh Hoa Provincial People's Court issued a verdict on the administrative lawsuit between the plaintiff, Ha Quang Real Estate Joint Stock Company (Ha Quang Land) and the defendant, Khanh Hoa Provincial People's Committee on the morning of February 20.

At court, the panel of judges accepted the lawsuit of the plaintiff of Ha Quang Land.

The Court annulled administrative decisions including Decision 2282 of August 2024 on approving specific land prices to calculate land use fees and land rents payable for the Le Hong Phong II project and N downs 11456, 11596, 11573 of the Tax Department.

Before sentencing, the panel of judges assessed that Decision No. 2282 was issued based on the Appraisal Results of the Khanh Hoa Provincial Land Valuation Council on July 31, 2024 and Submission No. 276 of the same day of the Department of Natural Resources and Environment on reviewing and approving specific land prices for the Le Hong Phong II project...

Toan canh phien toa hanh chinh. Anh: Huu Long
Overview of the administrative trial. Photo: Huu Long

The determination of land prices takes place after June 27, 2024, the time when Article 37 of Decree 71 takes effect, but the Land Valuation Council does not apply it.

The application of Article 37 of Decree 71 to promptly adjust the determination of land prices in localities in difficulty to better suit the market.

Meanwhile, Decree No. 12 has expired since June 27, 2024 due to being replaced by Article 37 of Decree No. 71.

Thus, the order and content of determining land prices according to the surplus method must be applied from the date of issuance of Decree No. 71.

The court also assessed that although the process of determining land prices for the Le Hong Hong Hong II project began before the date of issuance of Decree No. 71. However, the locality has not yet completed the process of determining the order and content of land prices.

In addition, Decree No. 71 does not stipulate transitional provisions for cases that have begun to determine land prices before the effective date of Article 37 of Decree 71.

However, the Khanh Hoa Provincial Land Valuation Council did not consider and apply Article 37 of Decree No. 71. This is not used according to the provisions of the law.

Regarding the right to appeal, the plaintiff present in court and the defendant absent from the trial have the right to appeal the appeal within 15 days from the date of sentencing and receipt of the verdict, to request the High People's Court in Da Nang to retake the case according to the appeal procedure.

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