Representation in a dispute with the Federal Tax Service regarding the applicable tax base for the historical part of the oldest Moscow department store worth 3.2 billion rubles. Based on the results of the dispute, a decision was made in favor of the client – on the recognition of illegal (invalid) the decision of the Federal Tax Service in terms of calculating the amount of tax to be paid on the property of organizations and the recognition of the claim for payment of tax and penalties as illegal (invalid).