1. **Subject matter of the dispute:** The dispute concerned the lawfulness of the accrual of rent for the use of municipal property in the city of Kherson during 2023 and the existence of grounds for exempting the lessee from such payments based on Resolution of the Cabinet of Ministers of Ukraine No. 634.
2. **Main arguments of the court:** The Supreme Court emphasized that the key issue is the correct interpretation of the provision of Resolution of the Cabinet of Ministers of Ukraine No. 634, which provided for a rent exemption for certain categories of lessees during the period of martial law. The court rejected the position of the appellate court, which held that the effect of this benefit automatically ceased on December 31, 2022. The Supreme Court, referring to its own legal position in case No. 905/1552/24, clarified that the wording “but in any case until December 31, 2022” does not mean the termination of the benefit if martial law continues after this date. The court emphasized that in the absence of the cancellation of martial law, the rent exemption continues to apply to lessees whose property is located in zones where access to state registers is restricted. Thus, the accrual of rent for 2023 was recognized as unfounded, since the right to the benefit was retained by the lessee throughout the entire disputed period. The court in this decision relies on the current legal position of the Supreme Court, which changes the approach to the understanding of the terms of validity of benefits established by Resolution No. 634, effectively refuting the previous practice of limiting the effect of this benefit to the end of 2022.
3. **Court decision:** The Supreme Court satisfied the cassation appeal, overturned the decision of the appellate court, and upheld the decision of the court of first instance, by which the lessee was exempted from paying rent for 2023.
