Thus, according to the conclusion of the GCh, the registration of SC payers in the revenue and fee bodies located in the settlements where the anti-terrorist operation is being conducted is the basis for stopping the application of measures of influence, collection and liability for violation of the Law No. 2464-VI. The GCh also clarified the deadline for postponing liability - from April 14, 2014 until the end of the anti-terrorist operation.

It should be noted that the list of settlements on the territory of which the antiterrorist operation was carried out was approved by the CMU ordrer from 10.10.2014 No. 1053-p.

The Supreme Court recalled that, although under Part 11 of Art. 25 of the Law No. 2464-VI on non-payment of the SC, the body of incomes and charges applies to the relevant taxpayer penalties, the law No. 1669-VII, which entered into force on October 15, 2014, introduced the relevant provisions on the application of interim measures for providing support to enterprises in the ATO. In particular, they provide that the liability, penal and financial sanctions provided for by Law No. 2464-VI for failure to fulfill the obligations of the payer of the single payment in the period from April 14, 2014 to the end of the anti-terrorist operation, shall not be applied to tax payers.

Moreover, a certificate of the Chamber of Commerce and Industry of Ukraine should not be required for exemption from the obligation to pay a single contribution from this category of entrepreneurs, since the only ground for such exemption is already indicated in the norm of Section 93 of the ІІІ "Final and Transitional Provisions" Law No. 2464-VI.

In addition, the GCh noted that the application for exemption from the duties provided for in Part 2 of Art. 6 of the Law No. 2464-VI is only an additional condition for the cancellation and subsequent non-imposition of fines and penalties for the amount of late payment of obligations for a single payment (note, the payer of the single contribution may file such a statement within 30 days after the end of the anti-terrorist operation). However, the right to release from liability, provided for directly in Law No. 2464-VI, does not require additional appeal, since this norm is in fact the norm of direct action.

So, let's summarize. Signs of a typical case regarding the release of liability for non-payment of SCT for enterprises in the ATO zone are:

a) the plaintiff - payers of the single contribution, defined in Art. 4 of the Law No. 2464-VI;

b) the defendant - the bodies of income and fees;

c) subject of a dispute - a decision on the application of penalties and/or the payment of a penalty for failure to fulfill the obligations of the payer of the single payment in the period from April 14, 2014 until the end of the antiterrorist operation on the basis of Part 10 and Clause 2, Part 11 of Art. 25 of the Law No. 2464-VI, as well as the presence of plaintiffs as payers of a single payment on account in the revenue and fee bodies located on the territory of settlements specified by the list specified in art. 2 of the Law No. 1699-VІІ, where the anti-terrorist operation was conducted.

The conclusions of the Grand Chamber of the Supreme Court in this exemplary case should be applied in administrative cases upon application by the payer of a single contribution to a court with a claim to the bodies of incomes and fees, with the requirements to cancel the decision on the imposition of penalties and the payment of a penalty for non-fulfillment of the obligations of the payer of the single payment in the period from April 14, 2014, before the end of the antiterrorist operation on the basis of Part 10 and Clause 2 Part 11 of Art. 25 of the Law No. 2464-VI (the Decree of the Great Chamber of the Supreme Court from November 6, 2018 in the case  № 812/292/18)