Slovo of the National School of Judges of Ukraine. №4(53) 2025. P. 145-156

ISSN: 2707-6849    

UDC347.734

DOI https://doi.org/10.37566/2707-6849-2025-4(53)-13 

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Oksana MUZYKA-STEFANCHUK, 

Doctor of Legal Sciences, Professor,

Professor at the Department of Financial Law of the Educational

 and Scientific Institute of Law, Taras Shevchenko National University of Kyiv.

ORCID ID:  https://orcid.org/0000-0001-7986-7149

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Vladyslava SAVENKOVA,

 PhD, Assistant Professor at the Department of Financial Law of the Educational and Scientific Institute of Law, Taras Shevchenko National University of Kyiv, business Mediator.

ORCID ID: https://orcid.org/0000-0003-1472-5443

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Legal collisions in the application of tax incentives for real estate in areas of active hostilities

Abstract 

The article examines the legal basis for applying tax incentives for land fees and real estate tax (other than land plots) for properties located in areas of active hostilities in Ukraine during martial law. It analyzes the relevant provisions of the Tax Code of Ukraine, acts of the Cabinet of Ministers of Ukraine, and the Ministry for Reintegration of the Temporarily Occupied Territories of Ukraine, which define the mechanism for providing such incentives and the list of relevant territories.

Special attention is paid to problematic aspects of law enforcement, in particular, the contradictory position of controlling bodies regarding areas of active hostilities where state electronic information resources function, and the legal force of official letters from state bodies in tax legal relations.

Based on the analysis of legislation, principles of tax law, and current judicial practice, the legality of taxpayers' use of relevant incentives is substantiated, despite explanations from controlling bodies that contradict regulatory legal acts. The significance of changes introduced to Resolution of the Cabinet of Ministers of Ukraine No. 1364 of December 6, 2022, for eliminating existing legal uncertainties is also explored.

Keywords: tax incentives, land fee, real estate tax, combat zones, Tax Code of Ukraine, regulatory legal act, letters from state bodies, law enforcement, judicial practice, principle of legal certainty, presumption of taxpayer’s legality.

References

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SuggestedCitation: Muzyka-Stefanchuk, O., Savenkova, V.  (2025).   Legal collisions in the application of tax incentives for real estate in areas of active hostilities. Slovo of the National School of Judges of Ukraine, 4 (53), 145–156. https://doi.org/10.37566/2707-6849-2025-4(53)-13

Date of first submission of the article to the publication: 28.12.2025

Date of acceptance of the article for publication after review: 17.03.2026

Date of publication (publication): 09.04.2026