1. The subject of the dispute is the recovery of arrears in land lease payments for communal property.
2. The court of cassation upheld the decisions of the courts of previous instances, which partially satisfied the claim of the Pokrovsk City Council, having recovered the arrears in lease payments from LLC “RSI,” but refused to recover for the period when the defendant, according to the courts, was exempt from paying lease payments on the basis of clause 69.14 of the Tax Code of Ukraine due to the conduct of hostilities in the relevant territory. The court of cassation emphasized that the legal status of the territory of active hostilities does not depend on the fact of the adoption of the corresponding list of territories by the Cabinet of Ministers of Ukraine, since such a decision has informative, and not constitutive, significance. The court also noted that the current rule of law regarding the location of a land plot in the territories of active hostilities or temporary occupation is the basis for exemption from lease payments. The court rejected the appellant’s arguments about the absence of grounds for applying normative acts that determine the list of territories where hostilities are taking place until the entry into force of the Law of Ukraine No. 3050-IX. In the decision, the court refers to the resolution of the Supreme Court of 03.10.2025 in case No. 908/1162/23, which sets out a similar legal position.
3. The court ruled to dismiss the cassation appeal and to uphold the decisions of the courts of previous instances.
