Here is the translation:
1. Subject of Dispute: Recovery of land lease debt from LLC “Granum-Elite” for 2023.
2. Main Court Arguments:
– The Supreme Court established that the entire territory of Zaporizhzhia district was classified as an active combat zone in 2022.
– According to amendments to the Tax Code, the company had the right not to pay land lease fees for the period from March 2022 to December 2022.
– The company submitted a clarifying tax declaration on 05.12.2023, reducing tax liabilities for 2022 by 1,825,536.34 UAH.
3. Court Decision: Partial satisfaction of the cassation appeal – cancellation of recovery of 1,825,536.34 UAH, the remaining debt (136,680.69 UAH) left unchanged.
Note: The court deviated from the previous position of lower instance courts regarding interpretation of Tax Code provisions on land tax exemption.
