Court quashesKyiv City Council’s decision to revoke tax exemption from UOC(MP) parishes in Kyiv According to the Legal Department of the UOC, on July 30, 2015,Kyiv Administrative Court of Appealupheld the Resolution of Kyiv Administrative District Court

This Resolution, as highlighted in the statement, put the parishes of the Ukrainian Orthodox Church (Moscow Patriarchate)on unequal footing with other religious organizations in Kyiv.

According to the Legal Department of the UOC, on July 30, 2015,Kyiv Administrative Court of Appealupheld the Resolution of Kyiv Administrative District Court as of 18 June 2015, which invalidatedResolution № 58/923 of Kyiv City Council as of 28.01.2015 to revoke tax exemptionfor real estate belonging to the parishes of the Ukrainian Orthodox Church (Moscow Patriarchate) in Kyiv.

On January 28, 2015, Kyiv City Council adopted a decision № 58/923 On Amendments toresolution№ 242/5629of Kyiv City Council as of June 23, 2011, which approved the Regulation on taxation of real property other than a land plot in Kyiv.

Under this provision, the tax rate for residential and non-residential property for all locations (zones) shall be set at a rate of 0.01% for the buildings intended for worship and religious activities (other than buildings, structures and premises owned by parishes of the Ukrainian Orthodox Church in the city of Kyiv) (pp. 5.2. and 5.3. of the Regulations).

This Resolution, as highlighted in the statement, put the parishes of the Ukrainian Orthodox Church (Moscow Patriarchate)on unequal footing with other religious organizations in Kyiv.