Here is the translation:
1. Subject of Dispute: Recovery of a tax debt from LLC “Promremmorstroi” for land lease payment in the amount of 284,555.58 UAH.
2. Main Arguments of the Court:
– The Company is registered in Mariupol and has a tax debt for land lease payment for the period from January 2018 to January 2019.
– The Court drew attention to the specifics of applying the Law “On Temporary Measures during the Anti-Terrorist Operation Period”.
– The Supreme Court found that previous judicial instances did not establish key circumstances of the case: whether the land plot is located in the ATO territory, for what period the debt arose, and whether the taxpayer is exempt from payment.
3. Court Decision: Cancel previous court decisions and refer the case for a new review to clarify all circumstances in detail.
