1. The subject of the dispute is the appeal of the conclusion of the Southern Office of the State Audit Service regarding violations in the procedure for the procurement of a dump truck by the Executive Committee of the Dolmativka Village Council.
2. The court of first instance, with which the appellate court agreed, granted the claim, considering the violations to be formal, since the winner of the procurement provided an analogue of the required certificate, and the norm on temporarily occupied territories does not apply to local self-government bodies. The Supreme Court, however, did not agree with these conclusions. It noted that failure to provide a certificate of conformity, as required by the tender documentation, is a violation that cannot be considered formal, since the participant had the opportunity to provide a technical passport but did not provide a certificate. In addition, the Supreme Court emphasized that the provisions of the Law of Ukraine “On Ensuring the Rights and Freedoms of Citizens and the Legal Regime in the Temporarily Occupied Territory of Ukraine” apply to all legal entities, including local self-government bodies, and require a change of tax address for conducting activities in the temporarily occupied territory. The Court departed from its previous position, noting that the Law on Occupied Territories also applies to local self-government bodies.
3. The Supreme Court overturned the decisions of the previous instances and dismissed the claim of the Executive Committee of the Dolmativka Village Council.
