{"id":6511,"date":"2025-03-10T09:11:03","date_gmt":"2025-03-10T07:11:03","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-908-929-24-dated-25-02-2025\/"},"modified":"2025-03-10T09:11:03","modified_gmt":"2025-03-10T07:11:03","slug":"case-no-908-929-24-dated-25-02-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-908-929-24-dated-25-02-2025\/","title":{"rendered":"Case No. 908\/929\/24 dated 25\/02\/2025"},"content":{"rendered":"<p>Here is the translation:<\/p>\n<p>1. Subject of Dispute: Recovery of land lease debt from LLC &#8220;Granum-Elite&#8221; for 2023.<\/p>\n<p>2. Main Court Arguments:<br \/>\n&#8211; The Supreme Court established that the entire territory of Zaporizhzhia district was classified as an active combat zone in 2022.<br \/>\n&#8211; 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.<br \/>\n&#8211; The company submitted a clarifying tax declaration on 05.12.2023, reducing tax liabilities for 2022 by 1,825,536.34 UAH.<\/p>\n<p>3. Court Decision: Partial satisfaction of the cassation appeal &#8211; cancellation of recovery of 1,825,536.34 UAH, the remaining debt (136,680.69 UAH) left unchanged.<\/p>\n<p>Note: The court deviated from the previous position of lower instance courts regarding interpretation of Tax Code provisions on land tax exemption.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/125637996\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Here is the translation: 1. Subject of Dispute: Recovery of land lease debt from LLC &#8220;Granum-Elite&#8221; for 2023. 2. Main Court Arguments: &#8211; The Supreme Court established that the entire territory of Zaporizhzhia district was classified as an active combat zone in 2022. &#8211; According to amendments to the Tax Code, the company had the&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"pmpro_default_level":"","footnotes":""},"categories":[57,42],"tags":[],"class_list":["post-6511","post","type-post","status-publish","format-standard","hentry","category-court-practice-ukraine","category-eu-legislation-important","pmpro-has-access"],"acf":{"patreon-level":0},"_links":{"self":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/6511","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/comments?post=6511"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/6511\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=6511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=6511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=6511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}