1. The subject of the dispute is the recovery of tax debt from LLC “Perspectiva Investment” and the appeal of the tax assessment notice.
2. The court of cassation, overturning the decisions of the previous instances, noted that the courts did not establish all the circumstances relevant to the proper resolution of the dispute, in particular, did not clarify from what date the land lease agreements between LLC “Perspectiva Investment” and the Dnipropetrovsk City Council are terminated, the date of entry into legal force of court decisions on termination of contracts, which is crucial for the correct calculation of the amount of rent arrears. Also, the courts did not take into account that residential complexes are located on certain disputed land plots, which were transferred to the balance of the Homeowners Association, although the right to use/own the land plots by the Homeowners Association has not been properly оформлено. The court indicated that only a valid lease agreement is the basis for calculating the rent. The court emphasized the need for a comprehensive, complete and objective examination of the evidence, as well as the active role of the court in the consideration of the case. The Court noted that it departs from the previous position regarding the predominant application of the norms of the Code of Ukraine on Bankruptcy Procedures in disputes regarding the tax obligations of the debtor in a bankruptcy case, emphasizing the priority of the norms of procedural law in determining jurisdiction.
3. The court overturned the decisions of the courts of first and appellate instances and sent the case for a new trial to the court of first instance.
