A Kherson entrepreneur proved in court that the tax authorities illegally demanded more than 1.8 million hryvnias from him for land rent in Kherson.
This is stated in the relevant court decision.
The conflict arose over a land plot of 2.82 hectares on Mykolaivske Highway in Kherson.
The plaintiff leased it from the city council in September 2021 for 10 years to build warehouse facilities. Due to the start of the full-scale invasion, the facility was not built.
The reason for the lawsuit was the tax service’s assessment of rent for the same reporting period — 2023.
In October 2023 the State Tax Service issued a payment notice for 338.5 thousand hryvnias, and in August 2024 — another for 1.47 million hryvnias.
The plaintiff paid these amounts but challenged the assessments in court. Tax service representatives argued that the first payment related to the end of 2021 and that there was an error in the documents, but they did not provide the court with proper evidence of this fact.
The court found two serious violations by the tax authorities. First, since May 2023 Kherson was officially designated as a zone of active hostilities, so by law ordinary people were not supposed to pay for land at all. The tax officials had no right to charge these amounts retroactively. Second, they issued two different bills for the same year, which is also unlawful.
In addition, the court took into account that in the autumn of 2025 Kherson authorities recognized this plot as potentially mined and unsuitable for use. Because of this, the entrepreneur gained the full right not to pay rent at all.
Later the tax authority canceled one of the payment notices for 1.47 million hryvnias.
Ultimately, the Odesa court annulled both decisions of the tax authorities, and credited the amounts already paid to the entrepreneur as an overpayment for the future.