RECOMMENDATIONS OF PRESIDIUM OF THE SUPREME ECONOMIC COURT OF UKRAINE

of December 25, 2002 No. 04-5/1491

About some questions of practice of application of article 12 of the Law of Ukraine "About payment for the earth" about payment of the land tax by sanatoria

Due to the origin in court practice of questions of application of article 12 of the Law of Ukraine "About payment for the earth" regarding payment of the land tax by sanatoria the presidium of the Supreme Economic Court of Ukraine considers necessary to provide to economic courts of Ukraine such recommendations.

The procedure for calculation and payment of the land tax, determination of the subject of payment for the earth are settled by the special law which the Law of Ukraine "About payment for the earth" is.

According to item 4 of part one of article 12 of the called Law domestic institutions of health care are exempted from the land tax, in particular. At the same time 3 parts one of the same Article are provided by Item that specialized sanatoria of Ukraine for rehabilitation of patients according to the list approved by the Ministry of health protection of Ukraine are exempted from the land tax.

The order of the Ministry of Health of Ukraine of N289 approves of 01.10.98 the List of specialized sanatoria on rehabilitation of patients which according to the Law of Ukraine "About payment for the earth" are exempted from payment of the land tax.

Thus, in the dispute resolution, connected with payment of the land tax by sanatoria, economic courts should recognize that only those from them which are specified in Item 3 parts one of article 12 of the Law of Ukraine "About payment for the earth" and included in the specified List are exempted from such tax.

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