According to the results of the trial, the court found unconstitutional the provisions of the first sentence of paragraph 26 of section I of the Law No. 1989, according to which "the amount of land payment, calculated and paid during the period of the antiterrorist operation, in accordance with Articles 269-289 of this Code for land plots located in the temporarily occupied territory and / or the territory of the settlements on the collision line and / or territory of the antiterrorist operation, are not subject to return to the current account of the taxpayer, are not paid to repay (tax debt) from other taxes, fees, are not returned in cash on a check in the absence of a taxpayer account in the bank".

In the opinion of the Court, the legislator made it impossible for the company to return the amounts paid for the land, as well as the return to other taxpayers of the assessed and paid amounts of land payment for the period from April 14, 2014, despite the extension of the previously introduced norm of the Tax Code of Ukraine on exemption from obligation pay such amounts of payment for land. And this negatively affects the economic freedom and development of entrepreneurial activity in Ukraine, as well as the investment climate in the state.

"Taking into account the above, the Constitutional Court of Ukraine came to the conclusion that the provisions of the first sentence of paragraph twenty-six of Section I of Law No. 1989 violate part one of Article 8 and part four of Article 41 of the Constitution of Ukraine", - the CCU said in a decision.

Let us remind you that the decision of the Constitutional Court of Ukraine is binding, final and uncontested.