{"id":6725,"date":"2025-03-14T09:30:07","date_gmt":"2025-03-14T07:30:07","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/case-no-200-8391-19-a-dated-05-03-2025\/"},"modified":"2025-03-14T09:30:07","modified_gmt":"2025-03-14T07:30:07","slug":"case-no-200-8391-19-a-dated-05-03-2025","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/case-no-200-8391-19-a-dated-05-03-2025\/","title":{"rendered":"Case No. 200\/8391\/19-a dated 05\/03\/2025"},"content":{"rendered":"<p>Here is the translation:<\/p>\n<p>1. Subject of Dispute: Recovery of a tax debt from LLC &#8220;Promremmorstroi&#8221; for land lease payment in the amount of 284,555.58 UAH.<\/p>\n<p>2. Main Arguments of the Court:<br \/>\n&#8211; The Company is registered in Mariupol and has a tax debt for land lease payment for the period from January 2018 to January 2019.<br \/>\n&#8211; The Court drew attention to the specifics of applying the Law &#8220;On Temporary Measures during the Anti-Terrorist Operation Period&#8221;.<br \/>\n&#8211; The Supreme Court found that previous judicial instances did not establish key circumstances of the case: whether the land plot is located in the ATO territory, for what period the debt arose, and whether the taxpayer is exempt from payment.<\/p>\n<p>3. Court Decision: Cancel previous court decisions and refer the case for a new review to clarify all circumstances in detail.<\/p>\n<p><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/125710427\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Here is the translation: 1. Subject of Dispute: Recovery of a tax debt from LLC &#8220;Promremmorstroi&#8221; for land lease payment in the amount of 284,555.58 UAH. 2. Main Arguments of the Court: &#8211; The Company is registered in Mariupol and has a tax debt for land lease payment for the period from January 2018 to&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-6725","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\/6725","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=6725"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/6725\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=6725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=6725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=6725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}