1. The subject of the dispute is the legality of the accrual of land tax to an individual for a plot of land that is in the permanent use of a farm enterprise, of which the father of this individual was the founder.<\/p>\n
2. The court of cassation instance, overturning the decision of the appellate court, was guided by the fact that from the moment of state registration of the farm enterprise, the rights and obligations regarding the use of the land plot granted to its founder are transferred to it. In the event of the death of the founder, the right of permanent use of land does not terminate, but remains with the farm enterprise and is not included in the inheritance. The appellate court mistakenly applied the norms governing rent, since the dispute arose regarding land tax, and a lease agreement was not concluded with the plaintiff. The court of first instance correctly established that the actual land user is the farm enterprise, and not the individual, therefore, the obligation to pay land tax rests with the enterprise. **:** The court of cassation instance emphasized that its conclusions are consistent with the legal position of the Grand Chamber of the Supreme Court regarding the transfer of rights and obligations to land to the farm enterprise from the moment of its creation.<\/p>\n
3. The court of cassation instance overturned the decision of the appellate court and upheld the decision of the court of first instance, which satisfied the claim.<\/p>\n