1. The subject of the dispute is the recovery from “Arslan Vitaliy Group” LLC in favor of the Rivne City Council of UAH 1,947,212.81 as a contribution to the development of the city’s infrastructure.
2. The Supreme Court granted the cassation appeal of “Arslan Vitaliy Group” LLC, overturning the appellate court’s decision and upholding the decision of the court of first instance, based on the fact that, according to paragraph 2 of Section II “Final and Transitional Provisions” of Law No. 132-IX, the amount of the contribution is determined taking into account the decision of the local self-government body in force on the date of entry into force of this Law, if this decision establishes a smaller amount of the contribution. The court found that at the time Law No. 132-IX came into force, the decision of the Rivne City Council established a smaller amount of contribution (1.5%) than provided for by the Law, therefore, this smaller amount is subject to application. The court emphasized that all construction clients who started construction before 01.01.2020 have the same opportunities regarding the payment of the contribution, namely at the rate established by the decision of the local self-government body. The Court also referred to its previous decision dated 17.04.2025 in case No. 911/65/24, where a similar conclusion was made.
3. The court overturned the appellate court’s decision and upheld the decision of the court of first instance.
