1. The subject of the dispute is the recovery of unreasonably retained funds in the amount of VAT paid by the village council for the purchased goods (unmanned aerial complex), which was transferred to the military unit.<\/p>\n
2. The court of cassation overturned the decisions of the previous courts, which satisfied the claim of the village council, reasoning that in order to recover the VAT amount as unreasonably acquired property, it is necessary to first recognize as invalid the clause of the contract providing for the inclusion of VAT in the price of the goods. The court noted that since the village council did not claim the invalidation of the relevant clause of the contract, and the courts did not establish its nullity, there are no grounds for the recovery of VAT from the company, considering the presumption of validity of the transaction. The court also took into account the legal position set out in the \u043f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u0456 (resolution) of the Supreme Court dated July 31, 2025, in case No. 914\/2176\/24, which concerns similar legal relations. The court rejected the arguments of the cassation appeal regarding the failure to take into account the conclusions of the Supreme Court in case No. 910\/8235\/24, since the legal relations in these cases are not similar. The court noted that it goes beyond the arguments of the cassation appeal on the basis of the fourth part of Article 300 of the Commercial Procedure Code of Ukraine in order to take into account the legal conclusions of the Supreme Court in similar legal relations, set out in the \u043f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u0456 (resolution) in case No. 914\/2176\/24.<\/p>\n
3. The court rendered a decision to deny the claim of the Solonkivska Village Council against Asymmetryca Limited Liability Company for the recovery of unreasonably retained funds.<\/p>\n