id	sid	tid	token	lemma	pos
issue-2196	1	1	baltic	baltic	PROPN
issue-2196	1	2	journal	journal	PROPN
issue-2196	1	3	of	of	ADP
issue-2196	1	4	economic	economic	ADJ
issue-2196	1	5	studies	study	NOUN
issue-2196	1	6	37	37	NUM
issue-2196	1	7	vol	vol	NOUN
issue-2196	1	8	.	.	PROPN
issue-2196	2	1	9	9	NUM
issue-2196	2	2	no	no	NOUN
issue-2196	2	3	.	.	NOUN
issue-2196	2	4	4	4	NUM
issue-2196	2	5	,	,	PUNCT
issue-2196	2	6	2023	2023	NUM
issue-2196	2	7	this	this	PRON
issue-2196	2	8	is	be	AUX
issue-2196	2	9	an	an	DET
issue-2196	2	10	open	open	ADJ
issue-2196	2	11	access	access	NOUN
issue-2196	2	12	article	article	NOUN
issue-2196	2	13	,	,	PUNCT
issue-2196	2	14	distributed	distribute	VERB
issue-2196	2	15	under	under	ADP
issue-2196	2	16	the	the	DET
issue-2196	2	17	terms	term	NOUN
issue-2196	2	18	of	of	ADP
issue-2196	2	19	the	the	DET
issue-2196	2	20	creative	creative	ADJ
issue-2196	2	21	commons	common	NOUN
issue-2196	2	22	attribution	attribution	NOUN
issue-2196	2	23	cc	cc	VERB
issue-2196	2	24	by	by	ADP
issue-2196	2	25	4.0	4.0	NUM
issue-2196	2	26	1	1	NUM
issue-2196	2	27	yaroslav	yaroslav	NOUN
issue-2196	2	28	mudryi	mudryi	ADJ
issue-2196	2	29	national	national	PROPN
issue-2196	2	30	law	law	PROPN
issue-2196	2	31	university	university	PROPN
issue-2196	2	32	,	,	PUNCT
issue-2196	2	33	ukraine	ukraine	NOUN
issue-2196	2	34	(	(	PUNCT
issue-2196	2	35	corresponding	correspond	VERB
issue-2196	2	36	author	author	NOUN
issue-2196	2	37	)	)	PUNCT
issue-2196	2	38	e	e	NOUN
issue-2196	2	39	-	-	NOUN
issue-2196	2	40	mail	mail	NOUN
issue-2196	2	41	:	:	PUNCT
issue-2196	2	42	s.v.broyakov@nlu.edu.ua	s.v.broyakov@nlu.edu.ua	PROPN
issue-2196	2	43	orcid	orcid	NOUN
issue-2196	2	44	:	:	PUNCT
issue-2196	2	45	https://orcid.org/0000-0002-0636-7490	https://orcid.org/0000-0002-0636-7490	PROPN
issue-2196	2	46	2	2	NUM
issue-2196	2	47	national	national	PROPN
issue-2196	2	48	academy	academy	NOUN
issue-2196	2	49	of	of	ADP
issue-2196	2	50	legal	legal	ADJ
issue-2196	2	51	sciences	science	NOUN
issue-2196	2	52	of	of	ADP
issue-2196	2	53	ukraine	ukraine	NOUN
issue-2196	2	54	;	;	PUNCT
issue-2196	2	55	yaroslav	yaroslav	PROPN
issue-2196	2	56	mudryi	mudryi	ADJ
issue-2196	2	57	national	national	PROPN
issue-2196	2	58	law	law	PROPN
issue-2196	2	59	university	university	PROPN
issue-2196	2	60	,	,	PUNCT
issue-2196	2	61	ukraine	ukraine	NOUN
issue-2196	2	62	e	e	NOUN
issue-2196	2	63	-	-	NOUN
issue-2196	2	64	mail	mail	NOUN
issue-2196	2	65	:	:	PUNCT
issue-2196	2	66	m.p.kucheryavenko@nlu.edu.ua	m.p.kucheryavenko@nlu.edu.ua	PROPN
issue-2196	2	67	orcid	orcid	NOUN
issue-2196	2	68	:	:	PUNCT
issue-2196	2	69	https://orcid.org/0000-0002-8020-5748	https://orcid.org/0000-0002-8020-5748	VERB
issue-2196	2	70	3	3	NUM
issue-2196	2	71	zaporizhzhia	zaporizhzhia	PROPN
issue-2196	2	72	national	national	PROPN
issue-2196	2	73	university	university	PROPN
issue-2196	2	74	,	,	PUNCT
issue-2196	2	75	ukraine	ukraine	NOUN
issue-2196	2	76	e	e	NOUN
issue-2196	2	77	-	-	NOUN
issue-2196	2	78	mail	mail	NOUN
issue-2196	2	79	:	:	PUNCT
issue-2196	2	80	verlos79@gmail.com	verlos79@gmail.com	X
issue-2196	2	81	orcid	orcid	NOUN
issue-2196	2	82	:	:	PUNCT
issue-2196	2	83	https://orcid.org/0000-0003-3598-2721	https://orcid.org/0000-0003-3598-2721	PROPN
issue-2196	2	84	doi	doi	PROPN
issue-2196	2	85	:	:	PUNCT
issue-2196	2	86	https://doi.org/10.30525/2256-0742/2023-9-4-37-43	https://doi.org/10.30525/2256-0742/2023-9-4-37-43	ADV
issue-2196	2	87	the	the	DET
issue-2196	2	88	dynamics	dynamic	NOUN
issue-2196	2	89	of	of	ADP
issue-2196	2	90	the	the	DET
issue-2196	2	91	collection	collection	NOUN
issue-2196	2	92	of	of	ADP
issue-2196	2	93	the	the	DET
issue-2196	2	94	mandatory	mandatory	ADJ
issue-2196	2	95	state	state	NOUN
issue-2196	2	96	pension	pension	NOUN
issue-2196	2	97	fund	fund	NOUN
issue-2196	2	98	contribution	contribution	NOUN
issue-2196	2	99	(	(	PUNCT
issue-2196	2	100	with	with	ADP
issue-2196	2	101	the	the	DET
issue-2196	2	102	example	example	NOUN
issue-2196	2	103	of	of	ADP
issue-2196	2	104	the	the	DET
issue-2196	2	105	formation	formation	NOUN
issue-2196	2	106	of	of	ADP
issue-2196	2	107	judicial	judicial	ADJ
issue-2196	2	108	practice	practice	NOUN
issue-2196	2	109	)	)	PUNCT
issue-2196	2	110	serhii	serhii	NOUN
issue-2196	2	111	broiakov1	broiakov1	NOUN
issue-2196	2	112	,	,	PUNCT
issue-2196	2	113	mykola	mykola	PROPN
issue-2196	2	114	kucheriavenko2	kucheriavenko2	PROPN
issue-2196	2	115	,	,	PUNCT
issue-2196	2	116	natalia	natalia	PROPN
issue-2196	2	117	verlos3	verlos3	PROPN
issue-2196	2	118	abstract	abstract	ADJ
issue-2196	2	119	.	.	PUNCT
issue-2196	3	1	the	the	DET
issue-2196	3	2	subject	subject	NOUN
issue-2196	3	3	of	of	ADP
issue-2196	3	4	the	the	DET
issue-2196	3	5	study	study	NOUN
issue-2196	3	6	is	be	AUX
issue-2196	3	7	the	the	DET
issue-2196	3	8	conceptual	conceptual	ADJ
issue-2196	3	9	,	,	PUNCT
issue-2196	3	10	theoretical	theoretical	ADJ
issue-2196	3	11	,	,	PUNCT
issue-2196	3	12	methodological	methodological	ADJ
issue-2196	3	13	and	and	CCONJ
issue-2196	3	14	applied	applied	ADJ
issue-2196	3	15	provisions	provision	NOUN
issue-2196	3	16	of	of	ADP
issue-2196	3	17	mandatory	mandatory	ADJ
issue-2196	3	18	state	state	NOUN
issue-2196	3	19	pension	pension	NOUN
issue-2196	3	20	insurance	insurance	NOUN
issue-2196	3	21	in	in	ADP
issue-2196	3	22	ukraine	ukraine	NOUN
issue-2196	3	23	through	through	ADP
issue-2196	3	24	the	the	DET
issue-2196	3	25	lens	lens	NOUN
issue-2196	3	26	of	of	ADP
issue-2196	3	27	its	its	PRON
issue-2196	3	28	regulatory	regulatory	ADJ
issue-2196	3	29	framework	framework	NOUN
issue-2196	3	30	and	and	CCONJ
issue-2196	3	31	judicial	judicial	ADJ
issue-2196	3	32	application	application	NOUN
issue-2196	3	33	.	.	PUNCT
issue-2196	4	1	methodology	methodology	NOUN
issue-2196	4	2	.	.	PUNCT
issue-2196	5	1	general	general	ADJ
issue-2196	5	2	scientific	scientific	ADJ
issue-2196	5	3	methods	method	NOUN
issue-2196	5	4	were	be	AUX
issue-2196	5	5	used	use	VERB
issue-2196	5	6	in	in	ADP
issue-2196	5	7	the	the	DET
issue-2196	5	8	research	research	NOUN
issue-2196	5	9	process	process	NOUN
issue-2196	5	10	.	.	PUNCT
issue-2196	6	1	the	the	DET
issue-2196	6	2	method	method	NOUN
issue-2196	6	3	of	of	ADP
issue-2196	6	4	comparison	comparison	NOUN
issue-2196	6	5	was	be	AUX
issue-2196	6	6	used	use	VERB
issue-2196	6	7	to	to	PART
issue-2196	6	8	generalise	generalise	VERB
issue-2196	6	9	the	the	DET
issue-2196	6	10	judicial	judicial	ADJ
issue-2196	6	11	approaches	approach	NOUN
issue-2196	6	12	of	of	ADP
issue-2196	6	13	different	different	ADJ
issue-2196	6	14	levels	level	NOUN
issue-2196	6	15	of	of	ADP
issue-2196	6	16	courts	court	NOUN
issue-2196	6	17	to	to	ADP
issue-2196	6	18	the	the	DET
issue-2196	6	19	main	main	ADJ
issue-2196	6	20	dominants	dominant	NOUN
issue-2196	6	21	of	of	ADP
issue-2196	6	22	law	law	NOUN
issue-2196	6	23	enforcement	enforcement	NOUN
issue-2196	6	24	regarding	regard	VERB
issue-2196	6	25	the	the	DET
issue-2196	6	26	payment	payment	NOUN
issue-2196	6	27	of	of	ADP
issue-2196	6	28	state	state	NOUN
issue-2196	6	29	pension	pension	NOUN
issue-2196	6	30	insurance	insurance	NOUN
issue-2196	6	31	contributions	contribution	NOUN
issue-2196	6	32	.	.	PUNCT
issue-2196	7	1	analysis	analysis	NOUN
issue-2196	7	2	was	be	AUX
issue-2196	7	3	used	use	VERB
issue-2196	7	4	to	to	PART
issue-2196	7	5	determine	determine	VERB
issue-2196	7	6	the	the	DET
issue-2196	7	7	quantitative	quantitative	ADJ
issue-2196	7	8	and	and	CCONJ
issue-2196	7	9	qualitative	qualitative	ADJ
issue-2196	7	10	parameters	parameter	NOUN
issue-2196	7	11	of	of	ADP
issue-2196	7	12	current	current	ADJ
issue-2196	7	13	and	and	CCONJ
issue-2196	7	14	previous	previous	ADJ
issue-2196	7	15	legislation	legislation	NOUN
issue-2196	7	16	and	and	CCONJ
issue-2196	7	17	court	court	NOUN
issue-2196	7	18	practice	practice	NOUN
issue-2196	7	19	.	.	PUNCT
issue-2196	8	1	synthesis	synthesis	NOUN
issue-2196	8	2	was	be	AUX
issue-2196	8	3	used	use	VERB
issue-2196	8	4	to	to	PART
issue-2196	8	5	determine	determine	VERB
issue-2196	8	6	the	the	DET
issue-2196	8	7	main	main	ADJ
issue-2196	8	8	features	feature	NOUN
issue-2196	8	9	of	of	ADP
issue-2196	8	10	court	court	NOUN
issue-2196	8	11	practice	practice	NOUN
issue-2196	8	12	.	.	PUNCT
issue-2196	9	1	the	the	DET
issue-2196	9	2	historical	historical	ADJ
issue-2196	9	3	-	-	PUNCT
issue-2196	9	4	legal	legal	ADJ
issue-2196	9	5	method	method	NOUN
issue-2196	9	6	was	be	AUX
issue-2196	9	7	used	use	VERB
issue-2196	9	8	for	for	ADP
issue-2196	9	9	the	the	DET
issue-2196	9	10	purpose	purpose	NOUN
issue-2196	9	11	of	of	ADP
issue-2196	9	12	researching	research	VERB
issue-2196	9	13	the	the	DET
issue-2196	9	14	historical	historical	ADJ
issue-2196	9	15	retrospective	retrospective	NOUN
issue-2196	9	16	of	of	ADP
issue-2196	9	17	the	the	DET
issue-2196	9	18	development	development	NOUN
issue-2196	9	19	of	of	ADP
issue-2196	9	20	legislation	legislation	NOUN
issue-2196	9	21	and	and	CCONJ
issue-2196	9	22	judicial	judicial	ADJ
issue-2196	9	23	practice	practice	NOUN
issue-2196	9	24	on	on	ADP
issue-2196	9	25	the	the	DET
issue-2196	9	26	given	give	VERB
issue-2196	9	27	problem	problem	NOUN
issue-2196	9	28	.	.	PUNCT
issue-2196	10	1	the	the	DET
issue-2196	10	2	aim	aim	NOUN
issue-2196	10	3	of	of	ADP
issue-2196	10	4	the	the	DET
issue-2196	10	5	article	article	NOUN
issue-2196	10	6	is	be	AUX
issue-2196	10	7	to	to	PART
issue-2196	10	8	analyse	analyse	VERB
issue-2196	10	9	the	the	DET
issue-2196	10	10	past	past	NOUN
issue-2196	10	11	and	and	CCONJ
issue-2196	10	12	current	current	ADJ
issue-2196	10	13	judicial	judicial	ADJ
issue-2196	10	14	practice	practice	NOUN
issue-2196	10	15	regarding	regard	VERB
issue-2196	10	16	the	the	DET
issue-2196	10	17	application	application	NOUN
issue-2196	10	18	of	of	ADP
issue-2196	10	19	exemptions	exemption	NOUN
issue-2196	10	20	from	from	ADP
issue-2196	10	21	mandatory	mandatory	ADJ
issue-2196	10	22	state	state	NOUN
issue-2196	10	23	pension	pension	NOUN
issue-2196	10	24	insurance	insurance	NOUN
issue-2196	10	25	contributions	contribution	NOUN
issue-2196	10	26	in	in	ADP
issue-2196	10	27	ukraine	ukraine	NOUN
issue-2196	10	28	,	,	PUNCT
issue-2196	10	29	comparing	compare	VERB
issue-2196	10	30	the	the	DET
issue-2196	10	31	approaches	approach	NOUN
issue-2196	10	32	to	to	ADP
issue-2196	10	33	the	the	DET
issue-2196	10	34	regulatory	regulatory	ADJ
issue-2196	10	35	framework	framework	NOUN
issue-2196	10	36	before	before	ADP
issue-2196	10	37	and	and	CCONJ
issue-2196	10	38	after	after	ADP
issue-2196	10	39	the	the	DET
issue-2196	10	40	normative	normative	ADJ
issue-2196	10	41	reform	reform	NOUN
issue-2196	10	42	of	of	ADP
issue-2196	10	43	the	the	DET
issue-2196	10	44	relevant	relevant	ADJ
issue-2196	10	45	institution	institution	NOUN
issue-2196	10	46	.	.	PUNCT
issue-2196	11	1	the	the	DET
issue-2196	11	2	results	result	NOUN
issue-2196	11	3	of	of	ADP
issue-2196	11	4	the	the	DET
issue-2196	11	5	study	study	NOUN
issue-2196	11	6	have	have	AUX
issue-2196	11	7	shown	show	VERB
issue-2196	11	8	that	that	SCONJ
issue-2196	11	9	in	in	ADP
issue-2196	11	10	order	order	NOUN
issue-2196	11	11	to	to	PART
issue-2196	11	12	ensure	ensure	VERB
issue-2196	11	13	the	the	DET
issue-2196	11	14	effectiveness	effectiveness	NOUN
issue-2196	11	15	of	of	ADP
issue-2196	11	16	the	the	DET
issue-2196	11	17	benefit	benefit	NOUN
issue-2196	11	18	from	from	ADP
issue-2196	11	19	the	the	DET
issue-2196	11	20	payment	payment	NOUN
issue-2196	11	21	of	of	ADP
issue-2196	11	22	the	the	DET
issue-2196	11	23	mandatory	mandatory	ADJ
issue-2196	11	24	state	state	NOUN
issue-2196	11	25	pension	pension	NOUN
issue-2196	11	26	insurance	insurance	NOUN
issue-2196	11	27	contribution	contribution	NOUN
issue-2196	11	28	,	,	PUNCT
issue-2196	11	29	it	it	PRON
issue-2196	11	30	is	be	AUX
issue-2196	11	31	necessary	necessary	ADJ
issue-2196	11	32	to	to	PART
issue-2196	11	33	transform	transform	VERB
issue-2196	11	34	the	the	DET
issue-2196	11	35	current	current	ADJ
issue-2196	11	36	judicial	judicial	ADJ
issue-2196	11	37	practice	practice	NOUN
issue-2196	11	38	and	and	CCONJ
issue-2196	11	39	change	change	VERB
issue-2196	11	40	its	its	PRON
issue-2196	11	41	vector	vector	NOUN
issue-2196	11	42	from	from	ADP
issue-2196	11	43	a	a	DET
issue-2196	11	44	pro	pro	ADJ
issue-2196	11	45	-	-	ADJ
issue-2196	11	46	fiscal	fiscal	ADJ
issue-2196	11	47	orientation	orientation	NOUN
issue-2196	11	48	to	to	ADP
issue-2196	11	49	the	the	DET
issue-2196	11	50	creation	creation	NOUN
issue-2196	11	51	of	of	ADP
issue-2196	11	52	foundations	foundation	NOUN
issue-2196	11	53	for	for	ADP
issue-2196	11	54	ensuring	ensure	VERB
issue-2196	11	55	the	the	DET
issue-2196	11	56	legal	legal	ADJ
issue-2196	11	57	rights	right	NOUN
issue-2196	11	58	and	and	CCONJ
issue-2196	11	59	interests	interest	NOUN
issue-2196	11	60	of	of	ADP
issue-2196	11	61	private	private	ADJ
issue-2196	11	62	individuals	individual	NOUN
issue-2196	11	63	.	.	PUNCT
issue-2196	12	1	conclusion	conclusion	NOUN
issue-2196	12	2	.	.	PUNCT
issue-2196	13	1	the	the	DET
issue-2196	13	2	recent	recent	ADJ
issue-2196	13	3	case	case	NOUN
issue-2196	13	4	law	law	NOUN
issue-2196	13	5	of	of	ADP
issue-2196	13	6	the	the	DET
issue-2196	13	7	supreme	supreme	PROPN
issue-2196	13	8	court	court	PROPN
issue-2196	13	9	regarding	regard	VERB
issue-2196	13	10	the	the	DET
issue-2196	13	11	application	application	NOUN
issue-2196	13	12	of	of	ADP
issue-2196	13	13	the	the	DET
issue-2196	13	14	relevant	relevant	ADJ
issue-2196	13	15	exemption	exemption	NOUN
issue-2196	13	16	for	for	ADP
issue-2196	13	17	first	first	ADJ
issue-2196	13	18	-	-	PUNCT
issue-2196	13	19	time	time	NOUN
issue-2196	13	20	home	home	NOUN
issue-2196	13	21	purchases	purchase	NOUN
issue-2196	13	22	is	be	AUX
issue-2196	13	23	not	not	PART
issue-2196	13	24	consistent	consistent	ADJ
issue-2196	13	25	.	.	PUNCT
issue-2196	14	1	in	in	ADP
issue-2196	14	2	fact	fact	NOUN
issue-2196	14	3	,	,	PUNCT
issue-2196	14	4	the	the	DET
issue-2196	14	5	burden	burden	NOUN
issue-2196	14	6	of	of	ADP
issue-2196	14	7	proof	proof	NOUN
issue-2196	14	8	for	for	ADP
issue-2196	14	9	the	the	DET
issue-2196	14	10	first	first	ADJ
issue-2196	14	11	-	-	PUNCT
issue-2196	14	12	time	time	NOUN
issue-2196	14	13	purchase	purchase	NOUN
issue-2196	14	14	of	of	ADP
issue-2196	14	15	housing	housing	NOUN
issue-2196	14	16	is	be	AUX
issue-2196	14	17	placed	place	VERB
issue-2196	14	18	solely	solely	ADV
issue-2196	14	19	on	on	ADP
issue-2196	14	20	the	the	DET
issue-2196	14	21	private	private	ADJ
issue-2196	14	22	individual	individual	NOUN
issue-2196	14	23	,	,	PUNCT
issue-2196	14	24	while	while	SCONJ
issue-2196	14	25	the	the	DET
issue-2196	14	26	state	state	NOUN
issue-2196	14	27	itself	itself	PRON
issue-2196	14	28	has	have	VERB
issue-2196	14	29	access	access	NOUN
issue-2196	14	30	to	to	ADP
issue-2196	14	31	the	the	DET
issue-2196	14	32	necessary	necessary	ADJ
issue-2196	14	33	data	datum	NOUN
issue-2196	14	34	to	to	PART
issue-2196	14	35	establish	establish	VERB
issue-2196	14	36	the	the	DET
issue-2196	14	37	priority	priority	NOUN
issue-2196	14	38	of	of	ADP
issue-2196	14	39	the	the	DET
issue-2196	14	40	purchase	purchase	NOUN
issue-2196	14	41	of	of	ADP
issue-2196	14	42	housing	housing	NOUN
issue-2196	14	43	.	.	PUNCT
issue-2196	15	1	furthermore	furthermore	ADV
issue-2196	15	2	,	,	PUNCT
issue-2196	15	3	the	the	DET
issue-2196	15	4	very	very	ADJ
issue-2196	15	5	possibility	possibility	NOUN
issue-2196	15	6	of	of	ADP
issue-2196	15	7	refunding	refund	VERB
issue-2196	15	8	funds	fund	NOUN
issue-2196	15	9	paid	pay	VERB
issue-2196	15	10	in	in	ADP
issue-2196	15	11	error	error	NOUN
issue-2196	15	12	(	(	PUNCT
issue-2196	15	13	without	without	ADP
issue-2196	15	14	justification	justification	NOUN
issue-2196	15	15	)	)	PUNCT
issue-2196	15	16	by	by	ADP
issue-2196	15	17	a	a	DET
issue-2196	15	18	person	person	NOUN
issue-2196	15	19	entitled	entitle	VERB
issue-2196	15	20	to	to	ADP
issue-2196	15	21	the	the	DET
issue-2196	15	22	exemption	exemption	NOUN
issue-2196	15	23	is	be	AUX
issue-2196	15	24	disputed	dispute	VERB
issue-2196	15	25	.	.	PUNCT
issue-2196	16	1	in	in	ADP
issue-2196	16	2	summary	summary	NOUN
issue-2196	16	3	,	,	PUNCT
issue-2196	16	4	the	the	DET
issue-2196	16	5	highest	high	ADJ
issue-2196	16	6	court	court	NOUN
issue-2196	16	7	in	in	ADP
issue-2196	16	8	the	the	DET
issue-2196	16	9	system	system	NOUN
issue-2196	16	10	of	of	ADP
issue-2196	16	11	general	general	ADJ
issue-2196	16	12	jurisdiction	jurisdiction	NOUN
issue-2196	16	13	has	have	AUX
issue-2196	16	14	taken	take	VERB
issue-2196	16	15	a	a	DET
issue-2196	16	16	purely	purely	ADV
issue-2196	16	17	fiscal	fiscal	ADJ
issue-2196	16	18	position	position	NOUN
issue-2196	16	19	on	on	ADP
issue-2196	16	20	this	this	DET
issue-2196	16	21	issue	issue	NOUN
issue-2196	16	22	.	.	PUNCT
issue-2196	17	1	as	as	ADP
issue-2196	17	2	for	for	ADP
issue-2196	17	3	the	the	DET
issue-2196	17	4	legal	legal	ADJ
issue-2196	17	5	innovations	innovation	NOUN
issue-2196	17	6	in	in	ADP
issue-2196	17	7	the	the	DET
issue-2196	17	8	regulation	regulation	NOUN
issue-2196	17	9	of	of	ADP
issue-2196	17	10	the	the	DET
issue-2196	17	11	payment	payment	NOUN
issue-2196	17	12	of	of	ADP
issue-2196	17	13	the	the	DET
issue-2196	17	14	mandatory	mandatory	ADJ
issue-2196	17	15	state	state	NOUN
issue-2196	17	16	pension	pension	NOUN
issue-2196	17	17	insurance	insurance	NOUN
issue-2196	17	18	contribution	contribution	NOUN
issue-2196	17	19	,	,	PUNCT
issue-2196	17	20	they	they	PRON
issue-2196	17	21	are	be	AUX
issue-2196	17	22	of	of	ADP
issue-2196	17	23	a	a	DET
issue-2196	17	24	somewhat	somewhat	ADV
issue-2196	17	25	inconsistent	inconsistent	ADJ
issue-2196	17	26	nature	nature	NOUN
issue-2196	17	27	.	.	PUNCT
issue-2196	18	1	in	in	ADP
issue-2196	18	2	practice	practice	NOUN
issue-2196	18	3	,	,	PUNCT
issue-2196	18	4	there	there	PRON
issue-2196	18	5	is	be	VERB
issue-2196	18	6	an	an	DET
issue-2196	18	7	attempt	attempt	NOUN
issue-2196	18	8	to	to	PART
issue-2196	18	9	place	place	VERB
issue-2196	18	10	the	the	DET
issue-2196	18	11	burden	burden	NOUN
issue-2196	18	12	of	of	ADP
issue-2196	18	13	proof	proof	NOUN
issue-2196	18	14	for	for	ADP
issue-2196	18	15	the	the	DET
issue-2196	18	16	initial	initial	ADJ
issue-2196	18	17	acquisition	acquisition	NOUN
issue-2196	18	18	of	of	ADP
issue-2196	18	19	a	a	DET
issue-2196	18	20	dwelling	dwelling	NOUN
issue-2196	18	21	on	on	ADP
issue-2196	18	22	the	the	DET
issue-2196	18	23	parties	party	NOUN
issue-2196	18	24	to	to	ADP
issue-2196	18	25	civil	civil	ADJ
issue-2196	18	26	legal	legal	ADJ
issue-2196	18	27	relations	relation	NOUN
issue-2196	18	28	,	,	PUNCT
issue-2196	18	29	i.e.	i.e.	X
issue-2196	18	30	the	the	DET
issue-2196	18	31	person	person	NOUN
issue-2196	18	32	who	who	PRON
issue-2196	18	33	acquires	acquire	VERB
issue-2196	18	34	the	the	DET
issue-2196	18	35	dwelling	dwelling	NOUN
issue-2196	18	36	and	and	CCONJ
issue-2196	18	37	the	the	DET
issue-2196	18	38	notary	notary	NOUN
issue-2196	18	39	who	who	PRON
issue-2196	18	40	formalises	formalise	VERB
issue-2196	18	41	such	such	DET
issue-2196	18	42	a	a	DET
issue-2196	18	43	legal	legal	ADJ
issue-2196	18	44	transaction	transaction	NOUN
issue-2196	18	45	,	,	PUNCT
issue-2196	18	46	despite	despite	SCONJ
issue-2196	18	47	the	the	DET
issue-2196	18	48	fact	fact	NOUN
issue-2196	18	49	that	that	SCONJ
issue-2196	18	50	the	the	DET
issue-2196	18	51	state	state	NOUN
issue-2196	18	52	also	also	ADV
issue-2196	18	53	has	have	AUX
issue-2196	18	54	effective	effective	ADJ
issue-2196	18	55	mechanisms	mechanism	NOUN
issue-2196	18	56	for	for	ADP
issue-2196	18	57	establishing	establish	VERB
issue-2196	18	58	the	the	DET
issue-2196	18	59	existence	existence	NOUN
issue-2196	18	60	of	of	ADP
issue-2196	18	61	relevant	relevant	ADJ
issue-2196	18	62	legal	legal	ADJ
issue-2196	18	63	facts	fact	NOUN
issue-2196	18	64	.	.	PUNCT
issue-2196	19	1	as	as	ADP
issue-2196	19	2	a	a	DET
issue-2196	19	3	result	result	NOUN
issue-2196	19	4	,	,	PUNCT
issue-2196	19	5	the	the	DET
issue-2196	19	6	effective	effective	ADJ
issue-2196	19	7	mechanism	mechanism	NOUN
issue-2196	19	8	for	for	ADP
issue-2196	19	9	the	the	DET
issue-2196	19	10	implementation	implementation	NOUN
issue-2196	19	11	of	of	ADP
issue-2196	19	12	the	the	DET
issue-2196	19	13	exemption	exemption	NOUN
issue-2196	19	14	under	under	ADP
issue-2196	19	15	consideration	consideration	NOUN
issue-2196	19	16	is	be	AUX
issue-2196	19	17	reduced	reduce	VERB
issue-2196	19	18	.	.	PUNCT
issue-2196	20	1	key	key	ADJ
issue-2196	20	2	words	word	NOUN
issue-2196	20	3	:	:	PUNCT
issue-2196	20	4	mandatory	mandatory	ADJ
issue-2196	20	5	state	state	NOUN
issue-2196	20	6	pension	pension	NOUN
issue-2196	20	7	insurance	insurance	NOUN
issue-2196	20	8	contribution	contribution	NOUN
issue-2196	20	9	,	,	PUNCT
issue-2196	20	10	judicial	judicial	ADJ
issue-2196	20	11	practice	practice	NOUN
issue-2196	20	12	,	,	PUNCT
issue-2196	20	13	by	by	ADP
issue-2196	20	14	-	-	PUNCT
issue-2196	20	15	laws	law	NOUN
issue-2196	20	16	,	,	PUNCT
issue-2196	20	17	historical	historical	ADJ
issue-2196	20	18	retrospective	retrospective	ADJ
issue-2196	20	19	,	,	PUNCT
issue-2196	20	20	payer	payer	NOUN
issue-2196	20	21	of	of	ADP
issue-2196	20	22	the	the	DET
issue-2196	20	23	contribution	contribution	NOUN
issue-2196	20	24	,	,	PUNCT
issue-2196	20	25	benefit	benefit	NOUN
issue-2196	20	26	.	.	PUNCT
issue-2196	21	1	jel	jel	PROPN
issue-2196	21	2	classification	classification	PROPN
issue-2196	21	3	:	:	PUNCT
issue-2196	21	4	h20	h20	PROPN
issue-2196	21	5	,	,	PUNCT
issue-2196	21	6	h30	h30	PROPN
issue-2196	21	7	,	,	PUNCT
issue-2196	21	8	h50	h50	PROPN
issue-2196	21	9	1	1	NUM
issue-2196	21	10	.	.	PUNCT
issue-2196	22	1	introduction	introduction	NOUN
issue-2196	22	2	financing	finance	VERB
issue-2196	22	3	the	the	DET
issue-2196	22	4	needs	need	NOUN
issue-2196	22	5	of	of	ADP
issue-2196	22	6	pension	pension	NOUN
issue-2196	22	7	insurance	insurance	NOUN
issue-2196	22	8	is	be	AUX
issue-2196	22	9	one	one	NUM
issue-2196	22	10	of	of	ADP
issue-2196	22	11	the	the	DET
issue-2196	22	12	fundamental	fundamental	ADJ
issue-2196	22	13	tasks	task	NOUN
issue-2196	22	14	of	of	ADP
issue-2196	22	15	the	the	DET
issue-2196	22	16	state	state	NOUN
issue-2196	22	17	.	.	PUNCT
issue-2196	23	1	this	this	PRON
issue-2196	23	2	can	can	AUX
issue-2196	23	3	be	be	AUX
issue-2196	23	4	achieved	achieve	VERB
issue-2196	23	5	by	by	ADP
issue-2196	23	6	various	various	ADJ
issue-2196	23	7	means	mean	NOUN
issue-2196	23	8	,	,	PUNCT
issue-2196	23	9	which	which	PRON
issue-2196	23	10	are	be	AUX
issue-2196	23	11	the	the	DET
issue-2196	23	12	subject	subject	NOUN
issue-2196	23	13	of	of	ADP
issue-2196	23	14	a	a	DET
issue-2196	23	15	separate	separate	ADJ
issue-2196	23	16	field	field	NOUN
issue-2196	23	17	of	of	ADP
issue-2196	23	18	study	study	NOUN
issue-2196	23	19	.	.	PUNCT
issue-2196	24	1	in	in	ADP
issue-2196	24	2	the	the	DET
issue-2196	24	3	context	context	NOUN
issue-2196	24	4	of	of	ADP
issue-2196	24	5	regulating	regulate	VERB
issue-2196	24	6	tax	tax	NOUN
issue-2196	24	7	relations	relation	NOUN
issue-2196	24	8	,	,	PUNCT
issue-2196	24	9	it	it	PRON
issue-2196	24	10	is	be	AUX
issue-2196	24	11	crucial	crucial	ADJ
issue-2196	24	12	to	to	PART
issue-2196	24	13	find	find	VERB
issue-2196	24	14	the	the	DET
issue-2196	24	15	form	form	NOUN
issue-2196	24	16	that	that	PRON
issue-2196	24	17	ensures	ensure	VERB
issue-2196	24	18	baltic	baltic	ADJ
issue-2196	24	19	journal	journal	PROPN
issue-2196	24	20	of	of	ADP
issue-2196	24	21	economic	economic	ADJ
issue-2196	24	22	studies	study	NOUN
issue-2196	24	23	38	38	NUM
issue-2196	24	24	vol	vol	NOUN
issue-2196	24	25	.	.	PROPN
issue-2196	25	1	9	9	NUM
issue-2196	25	2	no	no	NOUN
issue-2196	25	3	.	.	NOUN
issue-2196	25	4	4	4	NUM
issue-2196	25	5	,	,	PUNCT
issue-2196	25	6	2023	2023	NUM
issue-2196	25	7	the	the	DET
issue-2196	25	8	most	most	ADV
issue-2196	25	9	efficient	efficient	ADJ
issue-2196	25	10	accumulation	accumulation	NOUN
issue-2196	25	11	of	of	ADP
issue-2196	25	12	funds	fund	NOUN
issue-2196	25	13	for	for	ADP
issue-2196	25	14	the	the	DET
issue-2196	25	15	pension	pension	NOUN
issue-2196	25	16	fund	fund	NOUN
issue-2196	25	17	.	.	PUNCT
issue-2196	26	1	currently	currently	ADV
issue-2196	26	2	,	,	PUNCT
issue-2196	26	3	the	the	DET
issue-2196	26	4	dynamics	dynamic	NOUN
issue-2196	26	5	of	of	ADP
issue-2196	26	6	legislative	legislative	ADJ
issue-2196	26	7	understanding	understanding	NOUN
issue-2196	26	8	and	and	CCONJ
issue-2196	26	9	regulation	regulation	NOUN
issue-2196	26	10	of	of	ADP
issue-2196	26	11	such	such	ADJ
issue-2196	26	12	relations	relation	NOUN
issue-2196	26	13	appear	appear	VERB
issue-2196	26	14	to	to	PART
issue-2196	26	15	be	be	AUX
issue-2196	26	16	quite	quite	ADV
issue-2196	26	17	contradictory	contradictory	ADJ
issue-2196	26	18	and	and	CCONJ
issue-2196	26	19	inconsistent	inconsistent	ADJ
issue-2196	26	20	.	.	PUNCT
issue-2196	27	1	the	the	DET
issue-2196	27	2	beginning	beginning	NOUN
issue-2196	27	3	of	of	ADP
issue-2196	27	4	the	the	DET
issue-2196	27	5	legislative	legislative	ADJ
issue-2196	27	6	regulation	regulation	NOUN
issue-2196	27	7	of	of	ADP
issue-2196	27	8	the	the	DET
issue-2196	27	9	compulsory	compulsory	ADJ
issue-2196	27	10	state	state	NOUN
issue-2196	27	11	pension	pension	NOUN
issue-2196	27	12	insurance	insurance	NOUN
issue-2196	27	13	contribution	contribution	NOUN
issue-2196	27	14	is	be	AUX
issue-2196	27	15	associated	associate	VERB
issue-2196	27	16	with	with	ADP
issue-2196	27	17	the	the	DET
issue-2196	27	18	law	law	NOUN
issue-2196	27	19	of	of	ADP
issue-2196	27	20	ukraine	ukraine	NOUN
issue-2196	27	21	"	"	PUNCT
issue-2196	27	22	on	on	ADP
issue-2196	27	23	pension	pension	NOUN
issue-2196	27	24	provision	provision	NOUN
issue-2196	27	25	"	"	PUNCT
issue-2196	27	26	(	(	PUNCT
issue-2196	27	27	the	the	DET
issue-2196	27	28	law	law	NOUN
issue-2196	27	29	of	of	ADP
issue-2196	27	30	ukraine	ukraine	NOUN
issue-2196	27	31	"	"	PUNCT
issue-2196	27	32	on	on	ADP
issue-2196	27	33	pension	pension	NOUN
issue-2196	27	34	provision	provision	NOUN
issue-2196	27	35	"	"	PUNCT
issue-2196	27	36	,	,	PUNCT
issue-2196	27	37	1991	1991	NUM
issue-2196	27	38	)	)	PUNCT
issue-2196	27	39	and	and	CCONJ
issue-2196	27	40	a	a	DET
issue-2196	27	41	series	series	NOUN
issue-2196	27	42	of	of	ADP
issue-2196	27	43	legislative	legislative	ADJ
issue-2196	27	44	acts	act	NOUN
issue-2196	27	45	that	that	PRON
issue-2196	27	46	detailed	detail	VERB
issue-2196	27	47	the	the	DET
issue-2196	27	48	regime	regime	NOUN
issue-2196	27	49	of	of	ADP
issue-2196	27	50	collection	collection	NOUN
issue-2196	27	51	of	of	ADP
issue-2196	27	52	such	such	ADJ
issue-2196	27	53	contributions	contribution	NOUN
issue-2196	27	54	.	.	PUNCT
issue-2196	28	1	traditionally	traditionally	ADV
issue-2196	28	2	,	,	PUNCT
issue-2196	28	3	contributors	contributor	NOUN
issue-2196	28	4	included	include	VERB
issue-2196	28	5	companies	company	NOUN
issue-2196	28	6	,	,	PUNCT
issue-2196	28	7	institutions	institution	NOUN
issue-2196	28	8	and	and	CCONJ
issue-2196	28	9	organisations	organisation	NOUN
issue-2196	28	10	,	,	PUNCT
issue-2196	28	11	as	as	ADV
issue-2196	28	12	well	well	ADV
issue-2196	28	13	as	as	ADP
issue-2196	28	14	citizenentrepreneurs	citizenentrepreneur	NOUN
issue-2196	28	15	who	who	PRON
issue-2196	28	16	employed	employ	VERB
issue-2196	28	17	hired	hire	VERB
issue-2196	28	18	labour	labour	NOUN
issue-2196	28	19	.	.	PUNCT
issue-2196	29	1	the	the	DET
issue-2196	29	2	tax	tax	NOUN
issue-2196	29	3	base	base	NOUN
issue-2196	29	4	included	include	VERB
issue-2196	29	5	actual	actual	ADJ
issue-2196	29	6	labour	labour	NOUN
issue-2196	29	7	costs	cost	NOUN
issue-2196	29	8	or	or	CCONJ
issue-2196	29	9	untaxed	untaxed	ADJ
issue-2196	29	10	income	income	NOUN
issue-2196	29	11	.	.	PUNCT
issue-2196	30	1	depending	depend	VERB
issue-2196	30	2	on	on	ADP
issue-2196	30	3	the	the	DET
issue-2196	30	4	category	category	NOUN
issue-2196	30	5	of	of	ADP
issue-2196	30	6	contributor	contributor	NOUN
issue-2196	30	7	,	,	PUNCT
issue-2196	30	8	the	the	DET
issue-2196	30	9	rate	rate	NOUN
issue-2196	30	10	ranged	range	VERB
issue-2196	30	11	from	from	ADP
issue-2196	30	12	32	32	NUM
issue-2196	30	13	%	%	NOUN
issue-2196	30	14	to	to	ADP
issue-2196	30	15	4	4	NUM
issue-2196	30	16	%	%	NOUN
issue-2196	30	17	or	or	CCONJ
issue-2196	30	18	1	1	NUM
issue-2196	30	19	%	%	NOUN
issue-2196	30	20	.	.	PUNCT
issue-2196	31	1	if	if	SCONJ
issue-2196	31	2	in	in	ADP
issue-2196	31	3	1993	1993	NUM
issue-2196	31	4	the	the	DET
issue-2196	31	5	soviet	soviet	ADJ
issue-2196	31	6	legislation	legislation	NOUN
issue-2196	31	7	was	be	AUX
issue-2196	31	8	practically	practically	ADV
issue-2196	31	9	unchanged	unchanged	ADJ
issue-2196	31	10	and	and	CCONJ
issue-2196	31	11	there	there	PRON
issue-2196	31	12	was	be	VERB
issue-2196	31	13	no	no	DET
issue-2196	31	14	regulation	regulation	NOUN
issue-2196	31	15	of	of	ADP
issue-2196	31	16	the	the	DET
issue-2196	31	17	tax	tax	NOUN
issue-2196	31	18	relations	relation	NOUN
issue-2196	31	19	of	of	ADP
issue-2196	31	20	this	this	DET
issue-2196	31	21	type	type	NOUN
issue-2196	31	22	of	of	ADP
issue-2196	31	23	contribution	contribution	NOUN
issue-2196	31	24	,	,	PUNCT
issue-2196	31	25	a	a	DET
issue-2196	31	26	decisive	decisive	ADJ
issue-2196	31	27	event	event	NOUN
issue-2196	31	28	occurred	occur	VERB
issue-2196	31	29	in	in	ADP
issue-2196	31	30	1994	1994	NUM
issue-2196	31	31	(	(	PUNCT
issue-2196	31	32	the	the	DET
issue-2196	31	33	law	law	NOUN
issue-2196	31	34	of	of	ADP
issue-2196	31	35	ukraine	ukraine	NOUN
issue-2196	31	36	"	"	PUNCT
issue-2196	31	37	on	on	ADP
issue-2196	31	38	the	the	DET
issue-2196	31	39	taxation	taxation	NOUN
issue-2196	31	40	system	system	NOUN
issue-2196	31	41	"	"	PUNCT
issue-2196	31	42	,	,	PUNCT
issue-2196	31	43	1994	1994	NUM
issue-2196	31	44	)	)	PUNCT
issue-2196	31	45	.	.	PUNCT
issue-2196	32	1	in	in	ADP
issue-2196	32	2	the	the	DET
issue-2196	32	3	1994	1994	NUM
issue-2196	32	4	version	version	NOUN
issue-2196	32	5	of	of	ADP
issue-2196	32	6	the	the	DET
issue-2196	32	7	law	law	NOUN
issue-2196	32	8	of	of	ADP
issue-2196	32	9	ukraine	ukraine	NOUN
issue-2196	32	10	"	"	PUNCT
issue-2196	32	11	on	on	ADP
issue-2196	32	12	the	the	DET
issue-2196	32	13	taxation	taxation	NOUN
issue-2196	32	14	system	system	NOUN
issue-2196	32	15	"	"	PUNCT
issue-2196	32	16	,	,	PUNCT
issue-2196	32	17	article	article	NOUN
issue-2196	32	18	14	14	NUM
issue-2196	32	19	introduced	introduce	VERB
issue-2196	32	20	the	the	DET
issue-2196	32	21	pension	pension	NOUN
issue-2196	32	22	fund	fund	NOUN
issue-2196	32	23	of	of	ADP
issue-2196	32	24	ukraine	ukraine	NOUN
issue-2196	32	25	as	as	ADP
issue-2196	32	26	an	an	DET
issue-2196	32	27	element	element	NOUN
issue-2196	32	28	of	of	ADP
issue-2196	32	29	the	the	DET
issue-2196	32	30	system	system	NOUN
issue-2196	32	31	of	of	ADP
issue-2196	32	32	national	national	ADJ
issue-2196	32	33	taxes	taxis	NOUN
issue-2196	32	34	and	and	CCONJ
issue-2196	32	35	contributions	contribution	NOUN
issue-2196	32	36	,	,	PUNCT
issue-2196	32	37	which	which	PRON
issue-2196	32	38	remained	remain	VERB
issue-2196	32	39	in	in	ADP
issue-2196	32	40	place	place	NOUN
issue-2196	32	41	until	until	ADP
issue-2196	32	42	1996	1996	NUM
issue-2196	32	43	(	(	PUNCT
issue-2196	32	44	the	the	DET
issue-2196	32	45	law	law	NOUN
issue-2196	32	46	of	of	ADP
issue-2196	32	47	ukraine	ukraine	NOUN
issue-2196	32	48	"	"	PUNCT
issue-2196	32	49	on	on	ADP
issue-2196	32	50	the	the	DET
issue-2196	32	51	taxation	taxation	NOUN
issue-2196	32	52	system	system	NOUN
issue-2196	32	53	,	,	PUNCT
issue-2196	32	54	1996	1996	NUM
issue-2196	32	55	)	)	PUNCT
issue-2196	32	56	.	.	PUNCT
issue-2196	33	1	at	at	ADP
issue-2196	33	2	the	the	DET
issue-2196	33	3	same	same	ADJ
issue-2196	33	4	time	time	NOUN
issue-2196	33	5	,	,	PUNCT
issue-2196	33	6	a	a	DET
issue-2196	33	7	permanent	permanent	ADJ
issue-2196	33	8	conflict	conflict	NOUN
issue-2196	33	9	arose	arise	VERB
issue-2196	33	10	between	between	ADP
issue-2196	33	11	the	the	DET
issue-2196	33	12	terminological	terminological	ADJ
issue-2196	33	13	aspect	aspect	NOUN
issue-2196	33	14	of	of	ADP
issue-2196	33	15	the	the	DET
issue-2196	33	16	distinction	distinction	NOUN
issue-2196	33	17	between	between	ADP
issue-2196	33	18	the	the	DET
issue-2196	33	19	categories	category	NOUN
issue-2196	33	20	"	"	PUNCT
issue-2196	33	21	fee	fee	NOUN
issue-2196	33	22	"	"	PUNCT
issue-2196	33	23	(	(	PUNCT
issue-2196	33	24	used	use	VERB
issue-2196	33	25	in	in	ADP
issue-2196	33	26	special	special	ADJ
issue-2196	33	27	legislation	legislation	NOUN
issue-2196	33	28	)	)	PUNCT
issue-2196	33	29	and	and	CCONJ
issue-2196	33	30	"	"	PUNCT
issue-2196	33	31	contribution	contribution	NOUN
issue-2196	33	32	"	"	PUNCT
issue-2196	33	33	(	(	PUNCT
issue-2196	33	34	introduced	introduce	VERB
issue-2196	33	35	by	by	ADP
issue-2196	33	36	tax	tax	NOUN
issue-2196	33	37	legislation	legislation	NOUN
issue-2196	33	38	)	)	PUNCT
issue-2196	33	39	.	.	PUNCT
issue-2196	34	1	this	this	PRON
issue-2196	34	2	led	lead	VERB
issue-2196	34	3	to	to	ADP
issue-2196	34	4	the	the	DET
issue-2196	34	5	search	search	NOUN
issue-2196	34	6	for	for	ADP
issue-2196	34	7	and	and	CCONJ
issue-2196	34	8	definition	definition	NOUN
issue-2196	34	9	of	of	ADP
issue-2196	34	10	a	a	DET
issue-2196	34	11	common	common	ADJ
issue-2196	34	12	denominator	denominator	NOUN
issue-2196	34	13	and	and	CCONJ
issue-2196	34	14	,	,	PUNCT
issue-2196	34	15	ultimately	ultimately	ADV
issue-2196	34	16	,	,	PUNCT
issue-2196	34	17	to	to	ADP
issue-2196	34	18	the	the	DET
issue-2196	34	19	transition	transition	NOUN
issue-2196	34	20	to	to	ADP
issue-2196	34	21	the	the	DET
issue-2196	34	22	category	category	NOUN
issue-2196	34	23	of	of	ADP
issue-2196	34	24	"	"	PUNCT
issue-2196	34	25	contribution	contribution	NOUN
issue-2196	34	26	"	"	PUNCT
issue-2196	34	27	.	.	PUNCT
issue-2196	35	1	later	later	ADV
issue-2196	35	2	,	,	PUNCT
issue-2196	35	3	in	in	ADP
issue-2196	35	4	1997	1997	NUM
issue-2196	35	5	,	,	PUNCT
issue-2196	35	6	a	a	DET
issue-2196	35	7	separate	separate	ADJ
issue-2196	35	8	specialised	specialised	ADJ
issue-2196	35	9	law	law	NOUN
issue-2196	35	10	of	of	ADP
issue-2196	35	11	ukraine	ukraine	NOUN
issue-2196	35	12	"	"	PUNCT
issue-2196	35	13	on	on	ADP
issue-2196	35	14	the	the	DET
issue-2196	35	15	mandatory	mandatory	ADJ
issue-2196	35	16	state	state	NOUN
issue-2196	35	17	pension	pension	NOUN
issue-2196	35	18	insurance	insurance	NOUN
issue-2196	35	19	contribution	contribution	NOUN
issue-2196	35	20	"	"	PUNCT
issue-2196	35	21	came	come	VERB
issue-2196	35	22	into	into	ADP
issue-2196	35	23	force	force	NOUN
issue-2196	35	24	(	(	PUNCT
issue-2196	35	25	the	the	DET
issue-2196	35	26	law	law	NOUN
issue-2196	35	27	of	of	ADP
issue-2196	35	28	ukraine	ukraine	NOUN
issue-2196	35	29	"	"	PUNCT
issue-2196	35	30	on	on	ADP
issue-2196	35	31	the	the	DET
issue-2196	35	32	mandatory	mandatory	ADJ
issue-2196	35	33	state	state	NOUN
issue-2196	35	34	pension	pension	NOUN
issue-2196	35	35	insurance	insurance	NOUN
issue-2196	35	36	contribution	contribution	NOUN
issue-2196	35	37	"	"	PUNCT
issue-2196	35	38	,	,	PUNCT
issue-2196	35	39	1997	1997	NUM
issue-2196	35	40	)	)	PUNCT
issue-2196	35	41	.	.	PUNCT
issue-2196	36	1	the	the	DET
issue-2196	36	2	legislator	legislator	NOUN
issue-2196	36	3	decided	decide	VERB
issue-2196	36	4	not	not	PART
issue-2196	36	5	to	to	PART
issue-2196	36	6	make	make	VERB
issue-2196	36	7	any	any	DET
issue-2196	36	8	fundamental	fundamental	ADJ
issue-2196	36	9	changes	change	NOUN
issue-2196	36	10	.	.	PUNCT
issue-2196	37	1	payers	payer	NOUN
issue-2196	37	2	of	of	ADP
issue-2196	37	3	the	the	DET
issue-2196	37	4	mandatory	mandatory	ADJ
issue-2196	37	5	state	state	NOUN
issue-2196	37	6	pension	pension	NOUN
issue-2196	37	7	insurance	insurance	NOUN
issue-2196	37	8	fee	fee	NOUN
issue-2196	37	9	remained	remain	VERB
issue-2196	37	10	:	:	PUNCT
issue-2196	37	11	1	1	X
issue-2196	37	12	)	)	PUNCT
issue-2196	37	13	legal	legal	ADJ
issue-2196	37	14	entities	entity	NOUN
issue-2196	37	15	engaged	engage	VERB
issue-2196	37	16	in	in	ADP
issue-2196	37	17	entrepreneurial	entrepreneurial	ADJ
issue-2196	37	18	activity	activity	NOUN
issue-2196	37	19	,	,	PUNCT
issue-2196	37	20	regardless	regardless	ADV
issue-2196	37	21	of	of	ADP
issue-2196	37	22	the	the	DET
issue-2196	37	23	form	form	NOUN
issue-2196	37	24	of	of	ADP
issue-2196	37	25	ownership	ownership	NOUN
issue-2196	37	26	,	,	PUNCT
issue-2196	37	27	their	their	PRON
issue-2196	37	28	associations	association	NOUN
issue-2196	37	29	,	,	PUNCT
issue-2196	37	30	budgetary	budgetary	ADJ
issue-2196	37	31	,	,	PUNCT
issue-2196	37	32	public	public	ADJ
issue-2196	37	33	and	and	CCONJ
issue-2196	37	34	other	other	ADJ
issue-2196	37	35	institutions	institution	NOUN
issue-2196	37	36	and	and	CCONJ
issue-2196	37	37	organisations	organisation	NOUN
issue-2196	37	38	,	,	PUNCT
issue-2196	37	39	associations	association	NOUN
issue-2196	37	40	of	of	ADP
issue-2196	37	41	citizens	citizen	NOUN
issue-2196	37	42	and	and	CCONJ
issue-2196	37	43	other	other	ADJ
issue-2196	37	44	legal	legal	ADJ
issue-2196	37	45	entities	entity	NOUN
issue-2196	37	46	,	,	PUNCT
issue-2196	37	47	as	as	ADV
issue-2196	37	48	well	well	ADV
issue-2196	37	49	as	as	ADP
issue-2196	37	50	individual	individual	ADJ
issue-2196	37	51	entrepreneurs	entrepreneur	NOUN
issue-2196	37	52	using	use	VERB
issue-2196	37	53	hired	hire	VERB
issue-2196	37	54	labour	labour	NOUN
issue-2196	37	55	;	;	PUNCT
issue-2196	37	56	2	2	X
issue-2196	37	57	)	)	PUNCT
issue-2196	37	58	branches	branch	NOUN
issue-2196	37	59	,	,	PUNCT
issue-2196	37	60	departments	department	NOUN
issue-2196	37	61	and	and	CCONJ
issue-2196	37	62	other	other	ADJ
issue-2196	37	63	separate	separate	ADJ
issue-2196	37	64	units	unit	NOUN
issue-2196	37	65	of	of	ADP
issue-2196	37	66	taxpayers	taxpayer	NOUN
issue-2196	37	67	,	,	PUNCT
issue-2196	37	68	not	not	PART
issue-2196	37	69	having	have	VERB
issue-2196	37	70	the	the	DET
issue-2196	37	71	status	status	NOUN
issue-2196	37	72	of	of	ADP
issue-2196	37	73	legal	legal	ADJ
issue-2196	37	74	entity	entity	NOUN
issue-2196	37	75	,	,	PUNCT
issue-2196	37	76	located	locate	VERB
issue-2196	37	77	on	on	ADP
issue-2196	37	78	the	the	DET
issue-2196	37	79	territory	territory	NOUN
issue-2196	37	80	of	of	ADP
issue-2196	37	81	a	a	DET
issue-2196	37	82	territorial	territorial	ADJ
issue-2196	37	83	unit	unit	NOUN
issue-2196	37	84	other	other	ADJ
issue-2196	37	85	than	than	ADP
issue-2196	37	86	the	the	DET
issue-2196	37	87	contributor	contributor	NOUN
issue-2196	37	88	;	;	PUNCT
issue-2196	37	89	3	3	X
issue-2196	37	90	)	)	PUNCT
issue-2196	37	91	individuals	individual	NOUN
issue-2196	37	92	who	who	PRON
issue-2196	37	93	are	be	AUX
issue-2196	37	94	business	business	NOUN
issue-2196	37	95	entities	entity	NOUN
issue-2196	37	96	and	and	CCONJ
issue-2196	37	97	do	do	AUX
issue-2196	37	98	not	not	PART
issue-2196	37	99	use	use	VERB
issue-2196	37	100	hired	hire	VERB
issue-2196	37	101	labour	labour	NOUN
issue-2196	37	102	,	,	PUNCT
issue-2196	37	103	lawyers	lawyer	NOUN
issue-2196	37	104	,	,	PUNCT
issue-2196	37	105	private	private	ADJ
issue-2196	37	106	notaries	notary	NOUN
issue-2196	37	107	;	;	PUNCT
issue-2196	37	108	4	4	X
issue-2196	37	109	)	)	PUNCT
issue-2196	37	110	individuals	individual	NOUN
issue-2196	37	111	working	work	VERB
issue-2196	37	112	under	under	ADP
issue-2196	37	113	employment	employment	NOUN
issue-2196	37	114	agreements	agreement	NOUN
issue-2196	37	115	(	(	PUNCT
issue-2196	37	116	contracts	contract	NOUN
issue-2196	37	117	)	)	PUNCT
issue-2196	37	118	and	and	CCONJ
issue-2196	37	119	individuals	individual	NOUN
issue-2196	37	120	performing	perform	VERB
issue-2196	37	121	work	work	NOUN
issue-2196	37	122	(	(	PUNCT
issue-2196	37	123	services	service	NOUN
issue-2196	37	124	)	)	PUNCT
issue-2196	37	125	under	under	ADP
issue-2196	37	126	civil	civil	ADJ
issue-2196	37	127	law	law	NOUN
issue-2196	37	128	contracts	contract	NOUN
issue-2196	37	129	,	,	PUNCT
issue-2196	37	130	including	include	VERB
issue-2196	37	131	members	member	NOUN
issue-2196	37	132	of	of	ADP
issue-2196	37	133	creative	creative	ADJ
issue-2196	37	134	unions	union	NOUN
issue-2196	37	135	,	,	PUNCT
issue-2196	37	136	artists	artist	NOUN
issue-2196	37	137	who	who	PRON
issue-2196	37	138	are	be	AUX
issue-2196	37	139	not	not	PART
issue-2196	37	140	members	member	NOUN
issue-2196	37	141	of	of	ADP
issue-2196	37	142	creative	creative	ADJ
issue-2196	37	143	unions	union	NOUN
issue-2196	37	144	,	,	PUNCT
issue-2196	37	145	etc	etc	X
issue-2196	37	146	.	.	X
issue-2196	38	1	the	the	DET
issue-2196	38	2	tax	tax	NOUN
issue-2196	38	3	base	base	NOUN
issue-2196	38	4	remained	remain	VERB
issue-2196	38	5	the	the	DET
issue-2196	38	6	same	same	ADJ
issue-2196	38	7	:	:	PUNCT
issue-2196	38	8	actual	actual	ADJ
issue-2196	38	9	labour	labour	NOUN
issue-2196	38	10	costs	cost	NOUN
issue-2196	38	11	,	,	PUNCT
issue-2196	38	12	taxable	taxable	ADJ
issue-2196	38	13	income	income	NOUN
issue-2196	38	14	(	(	PUNCT
issue-2196	38	15	profit	profit	NOUN
issue-2196	38	16	)	)	PUNCT
issue-2196	38	17	,	,	PUNCT
issue-2196	38	18	and	and	CCONJ
issue-2196	38	19	total	total	ADJ
issue-2196	38	20	taxable	taxable	ADJ
issue-2196	38	21	income	income	NOUN
issue-2196	38	22	.	.	PUNCT
issue-2196	39	1	thus	thus	ADV
issue-2196	39	2	,	,	PUNCT
issue-2196	39	3	the	the	DET
issue-2196	39	4	system	system	NOUN
issue-2196	39	5	of	of	ADP
issue-2196	39	6	rates	rate	NOUN
issue-2196	39	7	ranging	range	VERB
issue-2196	39	8	from	from	ADP
issue-2196	39	9	32	32	NUM
issue-2196	39	10	%	%	NOUN
issue-2196	39	11	to	to	ADP
issue-2196	39	12	4	4	NUM
issue-2196	39	13	or	or	CCONJ
issue-2196	39	14	1	1	NUM
issue-2196	39	15	%	%	NOUN
issue-2196	39	16	has	have	AUX
issue-2196	39	17	been	be	AUX
issue-2196	39	18	preserved	preserve	VERB
issue-2196	39	19	.	.	PUNCT
issue-2196	40	1	the	the	DET
issue-2196	40	2	same	same	ADJ
issue-2196	40	3	regime	regime	NOUN
issue-2196	40	4	for	for	ADP
issue-2196	40	5	the	the	DET
issue-2196	40	6	collection	collection	NOUN
issue-2196	40	7	of	of	ADP
issue-2196	40	8	this	this	DET
issue-2196	40	9	payment	payment	NOUN
issue-2196	40	10	remained	remain	VERB
issue-2196	40	11	in	in	ADP
issue-2196	40	12	place	place	NOUN
issue-2196	40	13	until	until	SCONJ
issue-2196	40	14	the	the	DET
issue-2196	40	15	tax	tax	NOUN
issue-2196	40	16	code	code	NOUN
issue-2196	40	17	of	of	ADP
issue-2196	40	18	ukraine	ukraine	PROPN
issue-2196	40	19	came	come	VERB
issue-2196	40	20	into	into	ADP
issue-2196	40	21	force	force	NOUN
issue-2196	40	22	.	.	PUNCT
issue-2196	41	1	at	at	ADP
issue-2196	41	2	the	the	DET
issue-2196	41	3	end	end	NOUN
issue-2196	41	4	of	of	ADP
issue-2196	41	5	2010	2010	NUM
issue-2196	41	6	,	,	PUNCT
issue-2196	41	7	a	a	DET
issue-2196	41	8	decision	decision	NOUN
issue-2196	41	9	was	be	AUX
issue-2196	41	10	made	make	VERB
issue-2196	41	11	to	to	PART
issue-2196	41	12	remove	remove	VERB
issue-2196	41	13	social	social	ADJ
issue-2196	41	14	contributions	contribution	NOUN
issue-2196	41	15	of	of	ADP
issue-2196	41	16	a	a	DET
issue-2196	41	17	tax	tax	NOUN
issue-2196	41	18	nature	nature	NOUN
issue-2196	41	19	from	from	ADP
issue-2196	41	20	the	the	DET
issue-2196	41	21	system	system	NOUN
issue-2196	41	22	of	of	ADP
issue-2196	41	23	national	national	ADJ
issue-2196	41	24	taxes	taxis	NOUN
issue-2196	41	25	and	and	CCONJ
issue-2196	41	26	fees	fee	NOUN
issue-2196	41	27	.	.	PUNCT
issue-2196	42	1	they	they	PRON
issue-2196	42	2	were	be	AUX
issue-2196	42	3	not	not	PART
issue-2196	42	4	completely	completely	ADV
issue-2196	42	5	abolished	abolish	VERB
issue-2196	42	6	,	,	PUNCT
issue-2196	42	7	but	but	CCONJ
issue-2196	42	8	from	from	ADP
issue-2196	42	9	1	1	NUM
issue-2196	42	10	january	january	PROPN
issue-2196	42	11	2011	2011	NUM
issue-2196	42	12	,	,	PUNCT
issue-2196	42	13	a	a	DET
issue-2196	42	14	separate	separate	ADJ
issue-2196	42	15	institution	institution	NOUN
issue-2196	42	16	called	call	VERB
issue-2196	42	17	"	"	PUNCT
issue-2196	42	18	quasi	quasi	NOUN
issue-2196	42	19	-	-	NOUN
issue-2196	42	20	taxes	taxis	NOUN
issue-2196	42	21	"	"	PUNCT
issue-2196	42	22	was	be	AUX
issue-2196	42	23	introduced	introduce	VERB
issue-2196	42	24	,	,	PUNCT
issue-2196	42	25	which	which	PRON
issue-2196	42	26	combined	combine	VERB
issue-2196	42	27	the	the	DET
issue-2196	42	28	mandatory	mandatory	ADJ
issue-2196	42	29	state	state	NOUN
issue-2196	42	30	pension	pension	NOUN
issue-2196	42	31	insurance	insurance	NOUN
issue-2196	42	32	fee	fee	NOUN
issue-2196	42	33	(	(	PUNCT
issue-2196	42	34	"	"	PUNCT
issue-2196	42	35	on	on	ADP
issue-2196	42	36	the	the	DET
issue-2196	42	37	mandatory	mandatory	ADJ
issue-2196	42	38	state	state	NOUN
issue-2196	42	39	pension	pension	NOUN
issue-2196	42	40	insurance	insurance	NOUN
issue-2196	42	41	contribution	contribution	NOUN
issue-2196	42	42	"	"	PUNCT
issue-2196	42	43	,	,	PUNCT
issue-2196	42	44	2011	2011	NUM
issue-2196	42	45	)	)	PUNCT
issue-2196	42	46	and	and	CCONJ
issue-2196	42	47	the	the	DET
issue-2196	42	48	single	single	ADJ
issue-2196	42	49	contribution	contribution	NOUN
issue-2196	42	50	to	to	ADP
issue-2196	42	51	the	the	DET
issue-2196	42	52	mandatory	mandatory	ADJ
issue-2196	42	53	state	state	NOUN
issue-2196	42	54	social	social	ADJ
issue-2196	42	55	insurance	insurance	NOUN
issue-2196	42	56	(	(	PUNCT
issue-2196	42	57	"	"	PUNCT
issue-2196	42	58	on	on	ADP
issue-2196	42	59	collection	collection	NOUN
issue-2196	42	60	and	and	CCONJ
issue-2196	42	61	accounting	accounting	NOUN
issue-2196	42	62	of	of	ADP
issue-2196	42	63	the	the	DET
issue-2196	42	64	unified	unified	ADJ
issue-2196	42	65	contribution	contribution	NOUN
issue-2196	42	66	for	for	ADP
issue-2196	42	67	obligatory	obligatory	ADJ
issue-2196	42	68	state	state	NOUN
issue-2196	42	69	social	social	ADJ
issue-2196	42	70	insurance	insurance	NOUN
issue-2196	42	71	"	"	PUNCT
issue-2196	42	72	,	,	PUNCT
issue-2196	42	73	2011	2011	NUM
issue-2196	42	74	)	)	PUNCT
issue-2196	42	75	.	.	PUNCT
issue-2196	43	1	thus	thus	ADV
issue-2196	43	2	,	,	PUNCT
issue-2196	43	3	the	the	DET
issue-2196	43	4	set	set	NOUN
issue-2196	43	5	of	of	ADP
issue-2196	43	6	obligations	obligation	NOUN
issue-2196	43	7	for	for	ADP
issue-2196	43	8	the	the	DET
issue-2196	43	9	taxpayer	taxpayer	NOUN
issue-2196	43	10	remained	remain	VERB
issue-2196	43	11	the	the	DET
issue-2196	43	12	same	same	ADJ
issue-2196	43	13	,	,	PUNCT
issue-2196	43	14	but	but	CCONJ
issue-2196	43	15	was	be	AUX
issue-2196	43	16	divided	divide	VERB
issue-2196	43	17	between	between	ADP
issue-2196	43	18	tax	tax	NOUN
issue-2196	43	19	legislation	legislation	NOUN
issue-2196	43	20	and	and	CCONJ
issue-2196	43	21	separate	separate	ADJ
issue-2196	43	22	specialised	specialised	ADJ
issue-2196	43	23	legislation	legislation	NOUN
issue-2196	43	24	.	.	PUNCT
issue-2196	44	1	the	the	DET
issue-2196	44	2	latter	latter	ADJ
issue-2196	44	3	also	also	ADV
issue-2196	44	4	regulates	regulate	VERB
issue-2196	44	5	the	the	DET
issue-2196	44	6	collection	collection	NOUN
issue-2196	44	7	of	of	ADP
issue-2196	44	8	payments	payment	NOUN
issue-2196	44	9	that	that	PRON
issue-2196	44	10	have	have	VERB
issue-2196	44	11	the	the	DET
issue-2196	44	12	nature	nature	NOUN
issue-2196	44	13	of	of	ADP
issue-2196	44	14	taxes	taxis	NOUN
issue-2196	44	15	administered	administer	VERB
issue-2196	44	16	in	in	ADP
issue-2196	44	17	tax	tax	NOUN
issue-2196	44	18	regimes	regime	NOUN
issue-2196	44	19	.	.	PUNCT
issue-2196	45	1	this	this	DET
issue-2196	45	2	situation	situation	NOUN
issue-2196	45	3	can	can	AUX
issue-2196	45	4	hardly	hardly	ADV
issue-2196	45	5	be	be	AUX
issue-2196	45	6	considered	consider	VERB
issue-2196	45	7	positive	positive	ADJ
issue-2196	45	8	.	.	PUNCT
issue-2196	46	1	2	2	X
issue-2196	46	2	.	.	X
issue-2196	46	3	regulatory	regulatory	ADJ
issue-2196	46	4	framework	framework	NOUN
issue-2196	46	5	for	for	ADP
issue-2196	46	6	the	the	DET
issue-2196	46	7	provision	provision	NOUN
issue-2196	46	8	of	of	ADP
issue-2196	46	9	benefits	benefit	NOUN
issue-2196	46	10	the	the	DET
issue-2196	46	11	obligation	obligation	NOUN
issue-2196	46	12	to	to	PART
issue-2196	46	13	pay	pay	VERB
issue-2196	46	14	the	the	DET
issue-2196	46	15	mandatory	mandatory	ADJ
issue-2196	46	16	state	state	NOUN
issue-2196	46	17	pension	pension	NOUN
issue-2196	46	18	insurance	insurance	NOUN
issue-2196	46	19	contribution	contribution	NOUN
issue-2196	46	20	arises	arise	VERB
issue-2196	46	21	in	in	ADP
issue-2196	46	22	various	various	ADJ
issue-2196	46	23	cases	case	NOUN
issue-2196	46	24	.	.	PUNCT
issue-2196	47	1	one	one	NUM
issue-2196	47	2	of	of	ADP
issue-2196	47	3	these	these	DET
issue-2196	47	4	cases	case	NOUN
issue-2196	47	5	is	be	AUX
issue-2196	47	6	real	real	ADJ
issue-2196	47	7	estate	estate	NOUN
issue-2196	47	8	transactions	transaction	NOUN
issue-2196	47	9	.	.	PUNCT
issue-2196	48	1	"	"	PUNCT
issue-2196	48	2	the	the	DET
issue-2196	48	3	payers	payer	NOUN
issue-2196	48	4	of	of	ADP
issue-2196	48	5	the	the	DET
issue-2196	48	6	obligatory	obligatory	ADJ
issue-2196	48	7	state	state	NOUN
issue-2196	48	8	pension	pension	NOUN
issue-2196	48	9	insurance	insurance	NOUN
issue-2196	48	10	contribution	contribution	NOUN
issue-2196	48	11	are	be	AUX
issue-2196	48	12	enterprises	enterprise	NOUN
issue-2196	48	13	,	,	PUNCT
issue-2196	48	14	institutions	institution	NOUN
issue-2196	48	15	and	and	CCONJ
issue-2196	48	16	organisations	organisation	NOUN
issue-2196	48	17	,	,	PUNCT
issue-2196	48	18	regardless	regardless	ADV
issue-2196	48	19	of	of	ADP
issue-2196	48	20	the	the	DET
issue-2196	48	21	form	form	NOUN
issue-2196	48	22	of	of	ADP
issue-2196	48	23	ownership	ownership	NOUN
issue-2196	48	24	,	,	PUNCT
issue-2196	48	25	and	and	CCONJ
issue-2196	48	26	individuals	individual	NOUN
issue-2196	48	27	who	who	PRON
issue-2196	48	28	acquire	acquire	VERB
issue-2196	48	29	real	real	ADJ
issue-2196	48	30	estate	estate	NOUN
issue-2196	48	31	,	,	PUNCT
issue-2196	48	32	with	with	ADP
issue-2196	48	33	the	the	DET
issue-2196	48	34	exception	exception	NOUN
issue-2196	48	35	of	of	ADP
issue-2196	48	36	state	state	NOUN
issue-2196	48	37	enterprises	enterprise	NOUN
issue-2196	48	38	,	,	PUNCT
issue-2196	48	39	institutions	institution	NOUN
issue-2196	48	40	and	and	CCONJ
issue-2196	48	41	organisations	organisation	NOUN
issue-2196	48	42	acquiring	acquire	VERB
issue-2196	48	43	real	real	ADJ
issue-2196	48	44	estate	estate	NOUN
issue-2196	48	45	at	at	ADP
issue-2196	48	46	the	the	DET
issue-2196	48	47	expense	expense	NOUN
issue-2196	48	48	of	of	ADP
issue-2196	48	49	budgetary	budgetary	ADJ
issue-2196	48	50	funds	fund	NOUN
issue-2196	48	51	,	,	PUNCT
issue-2196	48	52	institutions	institution	NOUN
issue-2196	48	53	and	and	CCONJ
issue-2196	48	54	organisations	organisation	NOUN
issue-2196	48	55	of	of	ADP
issue-2196	48	56	foreign	foreign	ADJ
issue-2196	48	57	states	state	NOUN
issue-2196	48	58	enjoying	enjoy	VERB
issue-2196	48	59	immunities	immunity	NOUN
issue-2196	48	60	and	and	CCONJ
issue-2196	48	61	privileges	privilege	NOUN
issue-2196	48	62	under	under	ADP
issue-2196	48	63	the	the	DET
issue-2196	48	64	laws	law	NOUN
issue-2196	48	65	of	of	ADP
issue-2196	48	66	ukraine	ukraine	ADJ
issue-2196	48	67	and	and	CCONJ
issue-2196	48	68	international	international	ADJ
issue-2196	48	69	treaties	treaty	NOUN
issue-2196	48	70	whose	whose	DET
issue-2196	48	71	binding	bind	VERB
issue-2196	48	72	force	force	NOUN
issue-2196	48	73	has	have	AUX
issue-2196	48	74	been	be	AUX
issue-2196	48	75	approved	approve	VERB
issue-2196	48	76	by	by	ADP
issue-2196	48	77	the	the	DET
issue-2196	48	78	verkhovna	verkhovna	NOUN
issue-2196	48	79	rada	rada	PROPN
issue-2196	48	80	of	of	ADP
issue-2196	48	81	ukraine	ukraine	PROPN
issue-2196	48	82	,	,	PUNCT
issue-2196	48	83	as	as	ADV
issue-2196	48	84	well	well	ADV
issue-2196	48	85	as	as	ADP
issue-2196	48	86	citizens	citizen	NOUN
issue-2196	48	87	who	who	PRON
issue-2196	48	88	acquire	acquire	VERB
issue-2196	48	89	housing	housing	NOUN
issue-2196	48	90	and	and	CCONJ
issue-2196	48	91	are	be	AUX
issue-2196	48	92	in	in	ADP
issue-2196	48	93	the	the	DET
issue-2196	48	94	queue	queue	NOUN
issue-2196	48	95	to	to	PART
issue-2196	48	96	receive	receive	VERB
issue-2196	48	97	housing	housing	NOUN
issue-2196	48	98	or	or	CCONJ
issue-2196	48	99	acquire	acquire	VERB
issue-2196	48	100	housing	housing	NOUN
issue-2196	48	101	for	for	ADP
issue-2196	48	102	the	the	DET
issue-2196	48	103	first	first	ADJ
issue-2196	48	104	time	time	NOUN
issue-2196	48	105	.	.	PUNCT
issue-2196	48	106	"	"	PUNCT
issue-2196	49	1	(	(	PUNCT
issue-2196	49	2	the	the	DET
issue-2196	49	3	law	law	NOUN
issue-2196	49	4	of	of	ADP
issue-2196	49	5	ukraine	ukraine	NOUN
issue-2196	49	6	"	"	PUNCT
issue-2196	49	7	on	on	ADP
issue-2196	49	8	the	the	DET
issue-2196	49	9	mandatory	mandatory	ADJ
issue-2196	49	10	state	state	NOUN
issue-2196	49	11	pension	pension	NOUN
issue-2196	49	12	insurance	insurance	NOUN
issue-2196	49	13	contribution	contribution	NOUN
issue-2196	49	14	"	"	PUNCT
issue-2196	49	15	,	,	PUNCT
issue-2196	49	16	2023	2023	NUM
issue-2196	49	17	)	)	PUNCT
issue-2196	49	18	on	on	ADP
issue-2196	49	19	november	november	PROPN
issue-2196	49	20	3	3	NUM
issue-2196	49	21	,	,	PUNCT
issue-2196	49	22	1998	1998	NUM
issue-2196	49	23	,	,	PUNCT
issue-2196	49	24	the	the	DET
issue-2196	49	25	cabinet	cabinet	NOUN
issue-2196	49	26	of	of	ADP
issue-2196	49	27	ministers	minister	NOUN
issue-2196	49	28	of	of	ADP
issue-2196	49	29	ukraine	ukraine	PROPN
issue-2196	49	30	issued	issue	VERB
issue-2196	49	31	resolution	resolution	NOUN
issue-2196	49	32	no	no	NOUN
issue-2196	49	33	.	.	PROPN
issue-2196	49	34	1740	1740	NUM
issue-2196	49	35	,	,	PUNCT
issue-2196	49	36	which	which	PRON
issue-2196	49	37	approved	approve	VERB
issue-2196	49	38	the	the	DET
issue-2196	49	39	procedure	procedure	NOUN
issue-2196	49	40	for	for	ADP
issue-2196	49	41	payment	payment	NOUN
issue-2196	49	42	of	of	ADP
issue-2196	49	43	this	this	DET
issue-2196	49	44	contribution	contribution	NOUN
issue-2196	49	45	.	.	PUNCT
issue-2196	50	1	at	at	ADP
issue-2196	50	2	the	the	DET
issue-2196	50	3	same	same	ADJ
issue-2196	50	4	time	time	NOUN
issue-2196	50	5	,	,	PUNCT
issue-2196	50	6	the	the	DET
issue-2196	50	7	obligation	obligation	NOUN
issue-2196	50	8	to	to	PART
issue-2196	50	9	pay	pay	VERB
issue-2196	50	10	this	this	DET
issue-2196	50	11	contribution	contribution	NOUN
issue-2196	50	12	is	be	AUX
issue-2196	50	13	not	not	PART
issue-2196	50	14	universal	universal	ADJ
issue-2196	50	15	.	.	PUNCT
issue-2196	51	1	as	as	SCONJ
issue-2196	51	2	is	be	AUX
issue-2196	51	3	the	the	DET
issue-2196	51	4	case	case	NOUN
issue-2196	51	5	with	with	ADP
issue-2196	51	6	most	most	ADJ
issue-2196	51	7	taxes	taxis	NOUN
issue-2196	51	8	and	and	CCONJ
issue-2196	51	9	contributions	contribution	NOUN
issue-2196	51	10	,	,	PUNCT
issue-2196	51	11	it	it	PRON
issue-2196	51	12	is	be	AUX
issue-2196	51	13	possible	possible	ADJ
issue-2196	51	14	to	to	PART
issue-2196	51	15	grant	grant	VERB
issue-2196	51	16	certain	certain	ADJ
issue-2196	51	17	preferences	preference	NOUN
issue-2196	51	18	and	and	CCONJ
issue-2196	51	19	exemptions	exemption	NOUN
issue-2196	51	20	.	.	PUNCT
issue-2196	52	1	according	accord	VERB
issue-2196	52	2	to	to	ADP
issue-2196	52	3	paragraph	paragraph	NOUN
issue-2196	52	4	15	15	NUM
issue-2196	52	5	-	-	SYM
issue-2196	52	6	2	2	NUM
issue-2196	52	7	of	of	ADP
issue-2196	52	8	resolution	resolution	NOUN
issue-2196	52	9	no	no	NOUN
issue-2196	52	10	.	.	PROPN
issue-2196	52	11	1740	1740	NUM
issue-2196	52	12	,	,	PUNCT
issue-2196	52	13	the	the	DET
issue-2196	52	14	contribution	contribution	NOUN
issue-2196	52	15	to	to	ADP
issue-2196	52	16	the	the	DET
issue-2196	52	17	mandatory	mandatory	ADJ
issue-2196	52	18	state	state	NOUN
issue-2196	52	19	pension	pension	NOUN
issue-2196	52	20	insurance	insurance	NOUN
issue-2196	52	21	from	from	ADP
issue-2196	52	22	real	real	ADJ
issue-2196	52	23	estate	estate	NOUN
issue-2196	52	24	transactions	transaction	NOUN
issue-2196	52	25	is	be	AUX
issue-2196	52	26	not	not	PART
issue-2196	52	27	paid	pay	VERB
issue-2196	52	28	when	when	SCONJ
issue-2196	52	29	a	a	DET
issue-2196	52	30	person	person	NOUN
issue-2196	52	31	buys	buy	VERB
issue-2196	52	32	a	a	DET
issue-2196	52	33	home	home	NOUN
issue-2196	52	34	for	for	ADP
issue-2196	52	35	the	the	DET
issue-2196	52	36	first	first	ADJ
issue-2196	52	37	time	time	NOUN
issue-2196	52	38	.	.	PUNCT
issue-2196	53	1	this	this	PRON
issue-2196	53	2	creates	create	VERB
issue-2196	53	3	an	an	DET
issue-2196	53	4	interesting	interesting	ADJ
issue-2196	53	5	situation	situation	NOUN
issue-2196	53	6	.	.	PUNCT
issue-2196	54	1	there	there	PRON
issue-2196	54	2	has	have	AUX
issue-2196	54	3	always	always	ADV
issue-2196	54	4	been	be	AUX
issue-2196	54	5	a	a	DET
issue-2196	54	6	provision	provision	NOUN
issue-2196	54	7	at	at	ADP
issue-2196	54	8	the	the	DET
issue-2196	54	9	legislative	legislative	ADJ
issue-2196	54	10	and	and	CCONJ
issue-2196	54	11	,	,	PUNCT
issue-2196	54	12	in	in	ADP
issue-2196	54	13	fact	fact	NOUN
issue-2196	54	14	,	,	PUNCT
issue-2196	54	15	by	by	ADP
issue-2196	54	16	-	-	PUNCT
issue-2196	54	17	law	law	NOUN
issue-2196	54	18	level	level	NOUN
issue-2196	54	19	that	that	PRON
issue-2196	54	20	exempted	exempt	VERB
issue-2196	54	21	those	those	PRON
issue-2196	54	22	who	who	PRON
issue-2196	54	23	"	"	PUNCT
issue-2196	54	24	buy	buy	VERB
issue-2196	54	25	a	a	DET
issue-2196	54	26	home	home	NOUN
issue-2196	54	27	for	for	ADP
issue-2196	54	28	the	the	DET
issue-2196	54	29	first	first	ADJ
issue-2196	54	30	time	time	NOUN
issue-2196	54	31	"	"	PUNCT
issue-2196	54	32	from	from	ADP
issue-2196	54	33	paying	pay	VERB
issue-2196	54	34	the	the	DET
issue-2196	54	35	relevant	relevant	ADJ
issue-2196	54	36	contribution	contribution	NOUN
issue-2196	54	37	.	.	PUNCT
issue-2196	55	1	at	at	ADP
issue-2196	55	2	the	the	DET
issue-2196	55	3	same	same	ADJ
issue-2196	55	4	time	time	NOUN
issue-2196	55	5	,	,	PUNCT
issue-2196	55	6	the	the	DET
issue-2196	55	7	resolution	resolution	NOUN
issue-2196	55	8	baltic	baltic	PROPN
issue-2196	55	9	journal	journal	PROPN
issue-2196	55	10	of	of	ADP
issue-2196	55	11	economic	economic	ADJ
issue-2196	55	12	studies	study	NOUN
issue-2196	55	13	39	39	NUM
issue-2196	55	14	vol	vol	NOUN
issue-2196	55	15	.	.	PROPN
issue-2196	56	1	9	9	NUM
issue-2196	56	2	no	no	NOUN
issue-2196	56	3	.	.	NOUN
issue-2196	56	4	4	4	NUM
issue-2196	56	5	,	,	PUNCT
issue-2196	56	6	2023	2023	NUM
issue-2196	56	7	of	of	ADP
issue-2196	56	8	the	the	DET
issue-2196	56	9	cabinet	cabinet	NOUN
issue-2196	56	10	of	of	ADP
issue-2196	56	11	ministers	minister	NOUN
issue-2196	56	12	of	of	ADP
issue-2196	56	13	ukraine	ukraine	PROPN
issue-2196	57	1	no	no	INTJ
issue-2196	57	2	.	.	PUNCT
issue-2196	58	1	866	866	NUM
issue-2196	58	2	dated	date	VERB
issue-2196	58	3	september	september	PROPN
issue-2196	58	4	23	23	NUM
issue-2196	58	5	,	,	PUNCT
issue-2196	58	6	2020	2020	NUM
issue-2196	58	7	(	(	PUNCT
issue-2196	58	8	the	the	DET
issue-2196	58	9	resolution	resolution	NOUN
issue-2196	58	10	of	of	ADP
issue-2196	58	11	the	the	DET
issue-2196	58	12	cabinet	cabinet	NOUN
issue-2196	58	13	of	of	ADP
issue-2196	58	14	ministers	minister	NOUN
issue-2196	58	15	of	of	ADP
issue-2196	58	16	ukraine	ukraine	NOUN
issue-2196	58	17	"	"	PUNCT
issue-2196	58	18	on	on	ADP
issue-2196	58	19	amendments	amendment	NOUN
issue-2196	58	20	to	to	ADP
issue-2196	58	21	the	the	DET
issue-2196	58	22	procedure	procedure	NOUN
issue-2196	58	23	for	for	ADP
issue-2196	58	24	payment	payment	NOUN
issue-2196	58	25	of	of	ADP
issue-2196	58	26	the	the	DET
issue-2196	58	27	compulsory	compulsory	ADJ
issue-2196	58	28	state	state	NOUN
issue-2196	58	29	pension	pension	NOUN
issue-2196	58	30	insurance	insurance	NOUN
issue-2196	58	31	contribution	contribution	NOUN
issue-2196	58	32	on	on	ADP
issue-2196	58	33	certain	certain	ADJ
issue-2196	58	34	types	type	NOUN
issue-2196	58	35	of	of	ADP
issue-2196	58	36	business	business	NOUN
issue-2196	58	37	transactions	transaction	NOUN
issue-2196	58	38	"	"	PUNCT
issue-2196	58	39	,	,	PUNCT
issue-2196	58	40	2020	2020	NUM
issue-2196	58	41	)	)	PUNCT
issue-2196	58	42	,	,	PUNCT
issue-2196	58	43	which	which	PRON
issue-2196	58	44	amended	amend	VERB
issue-2196	58	45	the	the	DET
issue-2196	58	46	procedure	procedure	NOUN
issue-2196	58	47	for	for	ADP
issue-2196	58	48	payment	payment	NOUN
issue-2196	58	49	of	of	ADP
issue-2196	58	50	the	the	DET
issue-2196	58	51	compulsory	compulsory	ADJ
issue-2196	58	52	state	state	NOUN
issue-2196	58	53	pension	pension	NOUN
issue-2196	58	54	insurance	insurance	NOUN
issue-2196	58	55	contribution	contribution	NOUN
issue-2196	58	56	on	on	ADP
issue-2196	58	57	certain	certain	ADJ
issue-2196	58	58	types	type	NOUN
issue-2196	58	59	of	of	ADP
issue-2196	58	60	business	business	NOUN
issue-2196	58	61	transactions	transaction	NOUN
issue-2196	58	62	(	(	PUNCT
issue-2196	58	63	the	the	DET
issue-2196	58	64	amendments	amendment	NOUN
issue-2196	58	65	came	come	VERB
issue-2196	58	66	into	into	ADP
issue-2196	58	67	force	force	NOUN
issue-2196	58	68	on	on	ADP
issue-2196	58	69	september	september	PROPN
issue-2196	58	70	26	26	NUM
issue-2196	58	71	,	,	PUNCT
issue-2196	58	72	2020	2020	NUM
issue-2196	58	73	)	)	PUNCT
issue-2196	58	74	,	,	PUNCT
issue-2196	58	75	can	can	AUX
issue-2196	58	76	be	be	AUX
issue-2196	58	77	considered	consider	VERB
issue-2196	58	78	a	a	DET
issue-2196	58	79	kind	kind	NOUN
issue-2196	58	80	of	of	ADP
issue-2196	58	81	regulatory	regulatory	ADJ
issue-2196	58	82	"	"	PUNCT
issue-2196	58	83	watershed	watershe	VERB
issue-2196	58	84	"	"	PUNCT
issue-2196	58	85	in	in	ADP
issue-2196	58	86	the	the	DET
issue-2196	58	87	functioning	functioning	NOUN
issue-2196	58	88	of	of	ADP
issue-2196	58	89	such	such	DET
issue-2196	58	90	an	an	DET
issue-2196	58	91	exemption	exemption	NOUN
issue-2196	58	92	.	.	PUNCT
issue-2196	59	1	key	key	ADJ
issue-2196	59	2	changes	change	NOUN
issue-2196	59	3	were	be	AUX
issue-2196	59	4	made	make	VERB
issue-2196	59	5	to	to	PART
issue-2196	59	6	paragraphs	paragraph	NOUN
issue-2196	59	7	15	15	NUM
issue-2196	59	8	-	-	SYM
issue-2196	59	9	2	2	NUM
issue-2196	59	10	and	and	CCONJ
issue-2196	59	11	15	15	NUM
issue-2196	59	12	-	-	SYM
issue-2196	59	13	3	3	NUM
issue-2196	59	14	of	of	ADP
issue-2196	59	15	resolution	resolution	NOUN
issue-2196	59	16	no	no	NOUN
issue-2196	59	17	.	.	PROPN
issue-2196	59	18	1740	1740	NUM
issue-2196	59	19	.	.	PUNCT
issue-2196	60	1	in	in	ADP
issue-2196	60	2	fact	fact	NOUN
issue-2196	60	3	,	,	PUNCT
issue-2196	60	4	prior	prior	ADV
issue-2196	60	5	to	to	ADP
issue-2196	60	6	the	the	DET
issue-2196	60	7	adoption	adoption	NOUN
issue-2196	60	8	of	of	ADP
issue-2196	60	9	the	the	DET
issue-2196	60	10	resolution	resolution	NOUN
issue-2196	60	11	no	no	INTJ
issue-2196	60	12	.	.	PROPN
issue-2196	60	13	866	866	NUM
issue-2196	60	14	,	,	PUNCT
issue-2196	60	15	paragraph	paragraph	NOUN
issue-2196	60	16	15	15	NUM
issue-2196	60	17	-	-	SYM
issue-2196	60	18	2	2	NUM
issue-2196	60	19	did	do	AUX
issue-2196	60	20	not	not	PART
issue-2196	60	21	contain	contain	VERB
issue-2196	60	22	any	any	DET
issue-2196	60	23	constructive	constructive	ADJ
issue-2196	60	24	provisions	provision	NOUN
issue-2196	60	25	on	on	ADP
issue-2196	60	26	how	how	SCONJ
issue-2196	60	27	a	a	DET
issue-2196	60	28	person	person	NOUN
issue-2196	60	29	could	could	AUX
issue-2196	60	30	confirm	confirm	VERB
issue-2196	60	31	the	the	DET
issue-2196	60	32	fact	fact	NOUN
issue-2196	60	33	of	of	ADP
issue-2196	60	34	buying	buy	VERB
issue-2196	60	35	a	a	DET
issue-2196	60	36	home	home	NOUN
issue-2196	60	37	for	for	ADP
issue-2196	60	38	the	the	DET
issue-2196	60	39	first	first	ADJ
issue-2196	60	40	time	time	NOUN
issue-2196	60	41	,	,	PUNCT
issue-2196	60	42	and	and	CCONJ
issue-2196	60	43	paragraph	paragraph	NOUN
issue-2196	60	44	15	15	NUM
issue-2196	60	45	-	-	SYM
issue-2196	60	46	3	3	NUM
issue-2196	60	47	unambiguously	unambiguously	ADV
issue-2196	60	48	stated	state	VERB
issue-2196	60	49	that	that	SCONJ
issue-2196	60	50	notarial	notarial	ADJ
issue-2196	60	51	acts	act	NOUN
issue-2196	60	52	regarding	regard	VERB
issue-2196	60	53	the	the	DET
issue-2196	60	54	purchase	purchase	NOUN
issue-2196	60	55	of	of	ADP
issue-2196	60	56	a	a	DET
issue-2196	60	57	home	home	NOUN
issue-2196	60	58	were	be	AUX
issue-2196	60	59	performed	perform	VERB
issue-2196	60	60	by	by	ADP
issue-2196	60	61	a	a	DET
issue-2196	60	62	notary	notary	NOUN
issue-2196	60	63	only	only	ADV
issue-2196	60	64	after	after	SCONJ
issue-2196	60	65	the	the	DET
issue-2196	60	66	buyer	buyer	NOUN
issue-2196	60	67	presented	present	VERB
issue-2196	60	68	a	a	DET
issue-2196	60	69	payment	payment	NOUN
issue-2196	60	70	order	order	NOUN
issue-2196	60	71	for	for	ADP
issue-2196	60	72	the	the	DET
issue-2196	60	73	payment	payment	NOUN
issue-2196	60	74	of	of	ADP
issue-2196	60	75	the	the	DET
issue-2196	60	76	relevant	relevant	ADJ
issue-2196	60	77	contribution	contribution	NOUN
issue-2196	60	78	.	.	PUNCT
issue-2196	61	1	in	in	ADP
issue-2196	61	2	other	other	ADJ
issue-2196	61	3	words	word	NOUN
issue-2196	61	4	,	,	PUNCT
issue-2196	61	5	there	there	PRON
issue-2196	61	6	was	be	VERB
issue-2196	61	7	no	no	DET
issue-2196	61	8	procedural	procedural	ADJ
issue-2196	61	9	specification	specification	NOUN
issue-2196	61	10	of	of	ADP
issue-2196	61	11	the	the	DET
issue-2196	61	12	mechanism	mechanism	NOUN
issue-2196	61	13	for	for	ADP
issue-2196	61	14	exempting	exempt	VERB
issue-2196	61	15	first	first	ADJ
issue-2196	61	16	-	-	PUNCT
issue-2196	61	17	time	time	NOUN
issue-2196	61	18	buyers	buyer	NOUN
issue-2196	61	19	from	from	ADP
issue-2196	61	20	paying	pay	VERB
issue-2196	61	21	the	the	DET
issue-2196	61	22	contribution	contribution	NOUN
issue-2196	61	23	at	at	ADP
issue-2196	61	24	the	the	DET
issue-2196	61	25	by	by	ADP
issue-2196	61	26	-	-	PUNCT
issue-2196	61	27	law	law	NOUN
issue-2196	61	28	level	level	NOUN
issue-2196	61	29	.	.	PUNCT
issue-2196	62	1	to	to	ADP
issue-2196	62	2	some	some	DET
issue-2196	62	3	extent	extent	NOUN
issue-2196	62	4	,	,	PUNCT
issue-2196	62	5	the	the	DET
issue-2196	62	6	situation	situation	NOUN
issue-2196	62	7	changed	change	VERB
issue-2196	62	8	after	after	ADP
issue-2196	62	9	the	the	DET
issue-2196	62	10	amendments	amendment	NOUN
issue-2196	62	11	introduced	introduce	VERB
issue-2196	62	12	by	by	ADP
issue-2196	62	13	resolution	resolution	NOUN
issue-2196	62	14	no	no	NOUN
issue-2196	62	15	.	.	PUNCT
issue-2196	63	1	866	866	PROPN
issue-2196	63	2	came	come	VERB
issue-2196	63	3	into	into	ADP
issue-2196	63	4	force	force	NOUN
issue-2196	63	5	.	.	PUNCT
issue-2196	64	1	these	these	DET
issue-2196	64	2	amendments	amendment	NOUN
issue-2196	64	3	provided	provide	VERB
issue-2196	64	4	for	for	ADP
issue-2196	64	5	the	the	DET
issue-2196	64	6	following	follow	VERB
issue-2196	64	7	:	:	PUNCT
issue-2196	64	8	а	а	X
issue-2196	64	9	)	)	PUNCT
issue-2196	64	10	list	list	NOUN
issue-2196	64	11	of	of	ADP
issue-2196	64	12	information	information	NOUN
issue-2196	64	13	/	/	SYM
issue-2196	64	14	documents	document	NOUN
issue-2196	64	15	confirming	confirm	VERB
issue-2196	64	16	the	the	DET
issue-2196	64	17	purchase	purchase	NOUN
issue-2196	64	18	of	of	ADP
issue-2196	64	19	housing	housing	NOUN
issue-2196	64	20	for	for	ADP
issue-2196	64	21	the	the	DET
issue-2196	64	22	first	first	ADJ
issue-2196	64	23	time	time	NOUN
issue-2196	64	24	:	:	PUNCT
issue-2196	64	25	1	1	X
issue-2196	64	26	)	)	PUNCT
issue-2196	64	27	a	a	DET
issue-2196	64	28	statement	statement	NOUN
issue-2196	64	29	by	by	ADP
issue-2196	64	30	an	an	DET
issue-2196	64	31	individual	individual	NOUN
issue-2196	64	32	that	that	SCONJ
issue-2196	64	33	he	he	PRON
issue-2196	64	34	/	/	PUNCT
issue-2196	65	1	she	she	PRON
issue-2196	65	2	does	do	AUX
issue-2196	65	3	not	not	PART
issue-2196	65	4	have	have	VERB
issue-2196	65	5	and	and	CCONJ
issue-2196	65	6	has	have	AUX
issue-2196	65	7	not	not	PART
issue-2196	65	8	acquired	acquire	VERB
issue-2196	65	9	ownership	ownership	NOUN
issue-2196	65	10	of	of	ADP
issue-2196	65	11	housing	housing	NOUN
issue-2196	65	12	;	;	PUNCT
issue-2196	65	13	2	2	X
issue-2196	65	14	)	)	PUNCT
issue-2196	65	15	information	information	NOUN
issue-2196	65	16	from	from	ADP
issue-2196	65	17	the	the	DET
issue-2196	65	18	state	state	NOUN
issue-2196	65	19	register	register	NOUN
issue-2196	65	20	of	of	ADP
issue-2196	65	21	real	real	ADJ
issue-2196	65	22	property	property	NOUN
issue-2196	65	23	rights	right	NOUN
issue-2196	65	24	on	on	ADP
issue-2196	65	25	the	the	DET
issue-2196	65	26	absence	absence	NOUN
issue-2196	65	27	of	of	ADP
issue-2196	65	28	registered	register	VERB
issue-2196	65	29	ownership	ownership	NOUN
issue-2196	65	30	rights	right	NOUN
issue-2196	65	31	to	to	ADP
issue-2196	65	32	housing	housing	NOUN
issue-2196	65	33	for	for	ADP
issue-2196	65	34	such	such	DET
issue-2196	65	35	an	an	DET
issue-2196	65	36	individual	individual	NOUN
issue-2196	65	37	;	;	PUNCT
issue-2196	65	38	3	3	X
issue-2196	65	39	)	)	PUNCT
issue-2196	65	40	data	datum	NOUN
issue-2196	65	41	on	on	ADP
issue-2196	65	42	non	non	ADJ
issue-2196	65	43	-	-	NOUN
issue-2196	65	44	use	use	NOUN
issue-2196	65	45	of	of	ADP
issue-2196	65	46	housing	housing	NOUN
issue-2196	65	47	vouchers	voucher	NOUN
issue-2196	65	48	for	for	ADP
issue-2196	65	49	privatisation	privatisation	NOUN
issue-2196	65	50	;	;	PUNCT
issue-2196	65	51	b	b	X
issue-2196	65	52	)	)	PUNCT
issue-2196	65	53	provisions	provision	NOUN
issue-2196	65	54	on	on	ADP
issue-2196	65	55	the	the	DET
issue-2196	65	56	conditions	condition	NOUN
issue-2196	65	57	for	for	ADP
issue-2196	65	58	exemption	exemption	NOUN
issue-2196	65	59	from	from	ADP
issue-2196	65	60	the	the	DET
issue-2196	65	61	requirement	requirement	NOUN
issue-2196	65	62	to	to	PART
issue-2196	65	63	confirm	confirm	VERB
issue-2196	65	64	the	the	DET
issue-2196	65	65	payment	payment	NOUN
issue-2196	65	66	of	of	ADP
issue-2196	65	67	pension	pension	NOUN
issue-2196	65	68	contributions	contribution	NOUN
issue-2196	65	69	in	in	ADP
issue-2196	65	70	the	the	DET
issue-2196	65	71	case	case	NOUN
issue-2196	65	72	of	of	ADP
issue-2196	65	73	notarised	notarise	VERB
issue-2196	65	74	real	real	ADJ
issue-2196	65	75	estate	estate	NOUN
issue-2196	65	76	purchase	purchase	NOUN
issue-2196	65	77	and	and	CCONJ
issue-2196	65	78	sale	sale	NOUN
issue-2196	65	79	agreements	agreement	NOUN
issue-2196	65	80	.	.	PUNCT
issue-2196	66	1	thus	thus	ADV
issue-2196	66	2	,	,	PUNCT
issue-2196	66	3	at	at	ADP
issue-2196	66	4	the	the	DET
issue-2196	66	5	sub	sub	ADJ
issue-2196	66	6	-	-	ADJ
issue-2196	66	7	legal	legal	ADJ
issue-2196	66	8	level	level	NOUN
issue-2196	66	9	,	,	PUNCT
issue-2196	66	10	there	there	PRON
issue-2196	66	11	was	be	VERB
issue-2196	66	12	a	a	DET
issue-2196	66	13	certain	certain	ADJ
issue-2196	66	14	procedural	procedural	ADJ
issue-2196	66	15	'	'	PUNCT
issue-2196	66	16	specification	specification	NOUN
issue-2196	66	17	'	'	PUNCT
issue-2196	66	18	of	of	ADP
issue-2196	66	19	the	the	DET
issue-2196	66	20	rules	rule	NOUN
issue-2196	66	21	for	for	ADP
issue-2196	66	22	applying	apply	VERB
issue-2196	66	23	the	the	DET
issue-2196	66	24	exemption	exemption	NOUN
issue-2196	66	25	for	for	ADP
issue-2196	66	26	the	the	DET
issue-2196	66	27	purchase	purchase	NOUN
issue-2196	66	28	of	of	ADP
issue-2196	66	29	a	a	DET
issue-2196	66	30	dwelling	dwelling	NOUN
issue-2196	66	31	for	for	ADP
issue-2196	66	32	the	the	DET
issue-2196	66	33	first	first	ADJ
issue-2196	66	34	time	time	NOUN
issue-2196	66	35	.	.	PUNCT
issue-2196	67	1	however	however	ADV
issue-2196	67	2	,	,	PUNCT
issue-2196	67	3	the	the	DET
issue-2196	67	4	term	term	NOUN
issue-2196	67	5	"	"	PUNCT
issue-2196	67	6	specification	specification	NOUN
issue-2196	67	7	"	"	PUNCT
issue-2196	67	8	is	be	AUX
issue-2196	67	9	used	use	VERB
issue-2196	67	10	conditionally	conditionally	ADV
issue-2196	67	11	,	,	PUNCT
issue-2196	67	12	because	because	SCONJ
issue-2196	67	13	in	in	ADP
issue-2196	67	14	practice	practice	NOUN
issue-2196	67	15	the	the	DET
issue-2196	67	16	exemption	exemption	NOUN
issue-2196	67	17	as	as	SCONJ
issue-2196	67	18	it	it	PRON
issue-2196	67	19	existed	exist	VERB
issue-2196	67	20	before	before	ADV
issue-2196	67	21	and	and	CCONJ
issue-2196	67	22	continued	continue	VERB
issue-2196	67	23	to	to	PART
issue-2196	67	24	exist	exist	VERB
issue-2196	67	25	,	,	PUNCT
issue-2196	67	26	but	but	CCONJ
issue-2196	67	27	the	the	DET
issue-2196	67	28	burden	burden	NOUN
issue-2196	67	29	of	of	ADP
issue-2196	67	30	proof	proof	NOUN
issue-2196	67	31	regarding	regard	VERB
issue-2196	67	32	the	the	DET
issue-2196	67	33	eligibility	eligibility	NOUN
issue-2196	67	34	for	for	ADP
issue-2196	67	35	such	such	ADJ
issue-2196	67	36	exemption	exemption	NOUN
issue-2196	67	37	was	be	AUX
issue-2196	67	38	placed	place	VERB
issue-2196	67	39	on	on	ADP
issue-2196	67	40	the	the	DET
issue-2196	67	41	private	private	ADJ
issue-2196	67	42	individual	individual	NOUN
issue-2196	67	43	(	(	PUNCT
issue-2196	67	44	citizen	citizen	NOUN
issue-2196	67	45	buying	buy	VERB
issue-2196	67	46	a	a	DET
issue-2196	67	47	home	home	NOUN
issue-2196	67	48	for	for	ADP
issue-2196	67	49	the	the	DET
issue-2196	67	50	first	first	ADJ
issue-2196	67	51	time	time	NOUN
issue-2196	67	52	)	)	PUNCT
issue-2196	67	53	,	,	PUNCT
issue-2196	67	54	and	and	CCONJ
issue-2196	67	55	the	the	DET
issue-2196	67	56	functions	function	NOUN
issue-2196	67	57	of	of	ADP
issue-2196	67	58	primary	primary	ADJ
issue-2196	67	59	control	control	NOUN
issue-2196	67	60	over	over	ADP
issue-2196	67	61	the	the	DET
issue-2196	67	62	legitimacy	legitimacy	NOUN
issue-2196	67	63	of	of	ADP
issue-2196	67	64	such	such	ADJ
issue-2196	67	65	documentation	documentation	NOUN
issue-2196	67	66	confirmation	confirmation	NOUN
issue-2196	67	67	were	be	AUX
issue-2196	67	68	assigned	assign	VERB
issue-2196	67	69	to	to	ADP
issue-2196	67	70	a	a	DET
issue-2196	67	71	notary	notary	NOUN
issue-2196	67	72	.	.	PUNCT
issue-2196	68	1	the	the	DET
issue-2196	68	2	"	"	PUNCT
issue-2196	68	3	conditional	conditional	ADJ
issue-2196	68	4	"	"	PUNCT
issue-2196	68	5	nature	nature	NOUN
issue-2196	68	6	of	of	ADP
issue-2196	68	7	the	the	DET
issue-2196	68	8	"	"	PUNCT
issue-2196	68	9	specification	specification	NOUN
issue-2196	68	10	"	"	PUNCT
issue-2196	68	11	is	be	AUX
issue-2196	68	12	also	also	ADV
issue-2196	68	13	due	due	ADJ
issue-2196	68	14	to	to	ADP
issue-2196	68	15	the	the	DET
issue-2196	68	16	somewhat	somewhat	ADV
issue-2196	68	17	limited	limited	ADJ
issue-2196	68	18	description	description	NOUN
issue-2196	68	19	of	of	ADP
issue-2196	68	20	specific	specific	ADJ
issue-2196	68	21	data	datum	NOUN
issue-2196	68	22	that	that	PRON
issue-2196	68	23	serve	serve	VERB
issue-2196	68	24	as	as	ADP
issue-2196	68	25	a	a	DET
issue-2196	68	26	tool	tool	NOUN
issue-2196	68	27	to	to	PART
issue-2196	68	28	confirm	confirm	VERB
issue-2196	68	29	the	the	DET
issue-2196	68	30	legitimacy	legitimacy	NOUN
issue-2196	68	31	of	of	ADP
issue-2196	68	32	the	the	DET
issue-2196	68	33	privilege	privilege	NOUN
issue-2196	68	34	for	for	ADP
issue-2196	68	35	a	a	DET
issue-2196	68	36	particular	particular	ADJ
issue-2196	68	37	payer	payer	NOUN
issue-2196	68	38	(	(	PUNCT
issue-2196	68	39	this	this	PRON
issue-2196	68	40	includes	include	VERB
issue-2196	68	41	data	datum	NOUN
issue-2196	68	42	related	relate	VERB
issue-2196	68	43	to	to	ADP
issue-2196	68	44	the	the	DET
issue-2196	68	45	non	non	NOUN
issue-2196	68	46	-	-	NOUN
issue-2196	68	47	use	use	NOUN
issue-2196	68	48	of	of	ADP
issue-2196	68	49	housing	housing	NOUN
issue-2196	68	50	certificates	certificate	NOUN
issue-2196	68	51	for	for	ADP
issue-2196	68	52	privatisation	privatisation	NOUN
issue-2196	68	53	)	)	PUNCT
issue-2196	68	54	.	.	PUNCT
issue-2196	69	1	3	3	X
issue-2196	69	2	.	.	X
issue-2196	69	3	case	case	NOUN
issue-2196	69	4	law	law	NOUN
issue-2196	69	5	:	:	PUNCT
issue-2196	69	6	past	past	NOUN
issue-2196	69	7	and	and	CCONJ
issue-2196	69	8	present	present	ADJ
issue-2196	69	9	in	in	ADP
issue-2196	69	10	addition	addition	NOUN
issue-2196	69	11	,	,	PUNCT
issue-2196	69	12	it	it	PRON
issue-2196	69	13	is	be	AUX
issue-2196	69	14	proposed	propose	VERB
issue-2196	69	15	to	to	PART
issue-2196	69	16	consider	consider	VERB
issue-2196	69	17	the	the	DET
issue-2196	69	18	relevant	relevant	ADJ
issue-2196	69	19	issues	issue	NOUN
issue-2196	69	20	through	through	ADP
issue-2196	69	21	the	the	DET
issue-2196	69	22	prism	prism	NOUN
issue-2196	69	23	of	of	ADP
issue-2196	69	24	judicial	judicial	ADJ
issue-2196	69	25	practice	practice	NOUN
issue-2196	69	26	.	.	PUNCT
issue-2196	70	1	this	this	DET
issue-2196	70	2	case	case	NOUN
issue-2196	70	3	law	law	NOUN
issue-2196	70	4	can	can	AUX
issue-2196	70	5	be	be	AUX
issue-2196	70	6	divided	divide	VERB
issue-2196	70	7	into	into	ADP
issue-2196	70	8	two	two	NUM
issue-2196	70	9	stages	stage	NOUN
issue-2196	70	10	:	:	PUNCT
issue-2196	70	11	a	a	X
issue-2196	70	12	)	)	PUNCT
issue-2196	70	13	cases	case	NOUN
issue-2196	70	14	where	where	SCONJ
issue-2196	70	15	the	the	DET
issue-2196	70	16	actual	actual	ADJ
issue-2196	70	17	circumstances	circumstance	NOUN
issue-2196	70	18	were	be	AUX
issue-2196	70	19	regulated	regulate	VERB
issue-2196	70	20	by	by	ADP
issue-2196	70	21	the	the	DET
issue-2196	70	22	provisions	provision	NOUN
issue-2196	70	23	of	of	ADP
issue-2196	70	24	resolution	resolution	NOUN
issue-2196	70	25	no	no	NOUN
issue-2196	70	26	.	.	PROPN
issue-2196	70	27	1740	1740	NUM
issue-2196	70	28	before	before	ADP
issue-2196	70	29	their	their	PRON
issue-2196	70	30	"	"	PUNCT
issue-2196	70	31	clarification	clarification	NOUN
issue-2196	70	32	"	"	PUNCT
issue-2196	70	33	(	(	PUNCT
issue-2196	70	34	before	before	ADP
issue-2196	70	35	26	26	NUM
issue-2196	70	36	september	september	PROPN
issue-2196	70	37	2020	2020	NUM
issue-2196	70	38	)	)	PUNCT
issue-2196	70	39	;	;	PUNCT
issue-2196	70	40	b	b	X
issue-2196	70	41	)	)	PUNCT
issue-2196	70	42	cases	case	NOUN
issue-2196	70	43	where	where	SCONJ
issue-2196	70	44	the	the	DET
issue-2196	70	45	actual	actual	ADJ
issue-2196	70	46	circumstances	circumstance	NOUN
issue-2196	70	47	are	be	AUX
issue-2196	70	48	regulated	regulate	VERB
issue-2196	70	49	by	by	ADP
issue-2196	70	50	the	the	DET
issue-2196	70	51	provisions	provision	NOUN
issue-2196	70	52	of	of	ADP
issue-2196	70	53	resolution	resolution	NOUN
issue-2196	70	54	no	no	NOUN
issue-2196	70	55	.	.	PROPN
issue-2196	70	56	1740	1740	NUM
issue-2196	70	57	after	after	ADP
issue-2196	70	58	their	their	PRON
issue-2196	70	59	"	"	PUNCT
issue-2196	70	60	clarification	clarification	NOUN
issue-2196	70	61	"	"	PUNCT
issue-2196	70	62	(	(	PUNCT
issue-2196	70	63	after	after	ADP
issue-2196	70	64	26	26	NUM
issue-2196	70	65	september	september	PROPN
issue-2196	70	66	2020	2020	NUM
issue-2196	70	67	)	)	PUNCT
issue-2196	70	68	.	.	PUNCT
issue-2196	71	1	judicial	judicial	ADJ
issue-2196	71	2	practice	practice	NOUN
issue-2196	71	3	before	before	ADP
issue-2196	71	4	the	the	DET
issue-2196	71	5	by	by	ADP
issue-2196	71	6	-	-	PUNCT
issue-2196	71	7	law	law	NOUN
issue-2196	71	8	"	"	PUNCT
issue-2196	71	9	specification	specification	NOUN
issue-2196	71	10	"	"	PUNCT
issue-2196	71	11	the	the	DET
issue-2196	71	12	initial	initial	ADJ
issue-2196	71	13	court	court	NOUN
issue-2196	71	14	practice	practice	NOUN
issue-2196	71	15	was	be	AUX
issue-2196	71	16	shaped	shape	VERB
issue-2196	71	17	in	in	ADP
issue-2196	71	18	such	such	DET
issue-2196	71	19	a	a	DET
issue-2196	71	20	way	way	NOUN
issue-2196	71	21	that	that	PRON
issue-2196	71	22	it	it	PRON
issue-2196	71	23	primarily	primarily	ADV
issue-2196	71	24	protected	protect	VERB
issue-2196	71	25	the	the	DET
issue-2196	71	26	interests	interest	NOUN
issue-2196	71	27	of	of	ADP
issue-2196	71	28	private	private	ADJ
issue-2196	71	29	individuals	individual	NOUN
issue-2196	71	30	.	.	PUNCT
issue-2196	72	1	this	this	PRON
issue-2196	72	2	is	be	AUX
issue-2196	72	3	quite	quite	ADV
issue-2196	72	4	understandable	understandable	ADJ
issue-2196	72	5	,	,	PUNCT
issue-2196	72	6	as	as	SCONJ
issue-2196	72	7	the	the	DET
issue-2196	72	8	absence	absence	NOUN
issue-2196	72	9	of	of	ADP
issue-2196	72	10	an	an	DET
issue-2196	72	11	effective	effective	ADJ
issue-2196	72	12	mechanism	mechanism	NOUN
issue-2196	72	13	for	for	ADP
issue-2196	72	14	confirming	confirm	VERB
issue-2196	72	15	the	the	DET
issue-2196	72	16	first	first	ADJ
issue-2196	72	17	purchase	purchase	NOUN
issue-2196	72	18	of	of	ADP
issue-2196	72	19	housing	housing	NOUN
issue-2196	72	20	should	should	AUX
issue-2196	72	21	not	not	PART
issue-2196	72	22	lead	lead	VERB
issue-2196	72	23	to	to	ADP
issue-2196	72	24	additional	additional	ADJ
issue-2196	72	25	burdens	burden	NOUN
issue-2196	72	26	for	for	ADP
issue-2196	72	27	individuals	individual	NOUN
issue-2196	72	28	.	.	PUNCT
issue-2196	73	1	the	the	DET
issue-2196	73	2	actual	actual	ADJ
issue-2196	73	3	procedure	procedure	NOUN
issue-2196	73	4	was	be	AUX
issue-2196	73	5	as	as	SCONJ
issue-2196	73	6	follows	follow	VERB
issue-2196	73	7	:	:	PUNCT
issue-2196	73	8	a	a	DET
issue-2196	73	9	person	person	NOUN
issue-2196	73	10	paid	pay	VERB
issue-2196	73	11	a	a	DET
issue-2196	73	12	pension	pension	NOUN
issue-2196	73	13	contribution	contribution	NOUN
issue-2196	73	14	–	–	PUNCT
issue-2196	73	15	a	a	DET
issue-2196	73	16	notary	notary	NOUN
issue-2196	73	17	certified	certify	VERB
issue-2196	73	18	the	the	DET
issue-2196	73	19	sale	sale	NOUN
issue-2196	73	20	and	and	CCONJ
issue-2196	73	21	purchase	purchase	NOUN
issue-2196	73	22	agreement	agreement	NOUN
issue-2196	73	23	for	for	ADP
issue-2196	73	24	the	the	DET
issue-2196	73	25	real	real	ADJ
issue-2196	73	26	estate	estate	NOUN
issue-2196	73	27	–	–	PUNCT
issue-2196	73	28	the	the	DET
issue-2196	73	29	person	person	NOUN
issue-2196	73	30	applied	apply	VERB
issue-2196	73	31	to	to	ADP
issue-2196	73	32	the	the	DET
issue-2196	73	33	relevant	relevant	ADJ
issue-2196	73	34	department	department	NOUN
issue-2196	73	35	of	of	ADP
issue-2196	73	36	the	the	DET
issue-2196	73	37	pension	pension	NOUN
issue-2196	73	38	fund	fund	NOUN
issue-2196	73	39	with	with	ADP
issue-2196	73	40	a	a	DET
issue-2196	73	41	request	request	NOUN
issue-2196	73	42	for	for	ADP
issue-2196	73	43	reimbursement	reimbursement	NOUN
issue-2196	73	44	of	of	ADP
issue-2196	73	45	the	the	DET
issue-2196	73	46	erroneously	erroneously	ADV
issue-2196	73	47	paid	pay	VERB
issue-2196	73	48	pension	pension	NOUN
issue-2196	73	49	contributions	contribution	NOUN
issue-2196	73	50	and	and	CCONJ
issue-2196	73	51	a	a	DET
issue-2196	73	52	request	request	NOUN
issue-2196	73	53	to	to	PART
issue-2196	73	54	submit	submit	VERB
issue-2196	73	55	a	a	DET
issue-2196	73	56	corresponding	correspond	VERB
issue-2196	73	57	application	application	NOUN
issue-2196	73	58	to	to	ADP
issue-2196	73	59	the	the	DET
issue-2196	73	60	state	state	NOUN
issue-2196	73	61	treasury	treasury	NOUN
issue-2196	73	62	of	of	ADP
issue-2196	73	63	ukraine	ukraine	NOUN
issue-2196	73	64	for	for	ADP
issue-2196	73	65	reimbursement	reimbursement	NOUN
issue-2196	73	66	of	of	ADP
issue-2196	73	67	the	the	DET
issue-2196	73	68	erroneously	erroneously	ADV
issue-2196	73	69	paid	pay	VERB
issue-2196	73	70	pension	pension	NOUN
issue-2196	73	71	contributions	contribution	NOUN
issue-2196	73	72	–	–	PUNCT
issue-2196	73	73	the	the	DET
issue-2196	73	74	pension	pension	NOUN
issue-2196	73	75	fund	fund	NOUN
issue-2196	73	76	rejected	reject	VERB
issue-2196	73	77	the	the	DET
issue-2196	73	78	person	person	NOUN
issue-2196	73	79	's	's	PART
issue-2196	73	80	application	application	NOUN
issue-2196	73	81	–	–	PUNCT
issue-2196	73	82	the	the	DET
issue-2196	73	83	person	person	NOUN
issue-2196	73	84	appealed	appeal	VERB
issue-2196	73	85	against	against	ADP
issue-2196	73	86	the	the	DET
issue-2196	73	87	rejection	rejection	NOUN
issue-2196	73	88	to	to	ADP
issue-2196	73	89	the	the	DET
issue-2196	73	90	administrative	administrative	ADJ
issue-2196	73	91	court	court	NOUN
issue-2196	73	92	–	–	PUNCT
issue-2196	73	93	the	the	DET
issue-2196	73	94	administrative	administrative	ADJ
issue-2196	73	95	court	court	NOUN
issue-2196	73	96	satisfied	satisfy	VERB
issue-2196	73	97	the	the	DET
issue-2196	73	98	person	person	NOUN
issue-2196	73	99	's	's	PART
issue-2196	73	100	claims	claim	NOUN
issue-2196	73	101	.	.	PUNCT
issue-2196	74	1	however	however	ADV
issue-2196	74	2	,	,	PUNCT
issue-2196	74	3	even	even	ADV
issue-2196	74	4	this	this	DET
issue-2196	74	5	algorithm	algorithm	NOUN
issue-2196	74	6	can	can	AUX
issue-2196	74	7	not	not	PART
issue-2196	74	8	be	be	AUX
issue-2196	74	9	called	call	VERB
issue-2196	74	10	consistent	consistent	ADJ
issue-2196	74	11	,	,	PUNCT
issue-2196	74	12	because	because	SCONJ
issue-2196	74	13	:	:	PUNCT
issue-2196	74	14	–	–	PUNCT
issue-2196	74	15	artificial	artificial	ADJ
issue-2196	74	16	administrative	administrative	ADJ
issue-2196	74	17	procedures	procedure	NOUN
issue-2196	74	18	were	be	AUX
issue-2196	74	19	created	create	VERB
issue-2196	74	20	that	that	PRON
issue-2196	74	21	burdened	burden	VERB
issue-2196	74	22	both	both	CCONJ
issue-2196	74	23	the	the	DET
issue-2196	74	24	person	person	NOUN
issue-2196	74	25	paying	pay	VERB
issue-2196	74	26	the	the	DET
issue-2196	74	27	pension	pension	NOUN
issue-2196	74	28	contribution	contribution	NOUN
issue-2196	74	29	and	and	CCONJ
issue-2196	74	30	the	the	DET
issue-2196	74	31	state	state	NOUN
issue-2196	74	32	authorities	authority	NOUN
issue-2196	74	33	;	;	PUNCT
issue-2196	74	34	–	–	PUNCT
issue-2196	74	35	the	the	DET
issue-2196	74	36	artificial	artificial	ADJ
issue-2196	74	37	nature	nature	NOUN
issue-2196	74	38	of	of	ADP
issue-2196	74	39	administrative	administrative	ADJ
issue-2196	74	40	procedures	procedure	NOUN
issue-2196	74	41	inevitably	inevitably	ADV
issue-2196	74	42	led	lead	VERB
issue-2196	74	43	to	to	ADP
issue-2196	74	44	the	the	DET
issue-2196	74	45	emergence	emergence	NOUN
issue-2196	74	46	of	of	ADP
issue-2196	74	47	"	"	PUNCT
issue-2196	74	48	technical	technical	ADJ
issue-2196	74	49	"	"	PUNCT
issue-2196	74	50	court	court	NOUN
issue-2196	74	51	proceedings	proceeding	NOUN
issue-2196	74	52	;	;	PUNCT
issue-2196	74	53	–	–	PUNCT
issue-2196	74	54	an	an	DET
issue-2196	74	55	additional	additional	ADJ
issue-2196	74	56	burden	burden	NOUN
issue-2196	74	57	on	on	ADP
issue-2196	74	58	the	the	DET
issue-2196	74	59	state	state	NOUN
issue-2196	74	60	budget	budget	NOUN
issue-2196	74	61	,	,	PUNCT
issue-2196	74	62	as	as	SCONJ
issue-2196	74	63	despite	despite	SCONJ
issue-2196	74	64	the	the	DET
issue-2196	74	65	fact	fact	NOUN
issue-2196	74	66	that	that	SCONJ
issue-2196	74	67	pension	pension	NOUN
issue-2196	74	68	contributions	contribution	NOUN
issue-2196	74	69	were	be	AUX
issue-2196	74	70	unlawfully	unlawfully	ADV
issue-2196	74	71	withheld	withhold	VERB
issue-2196	74	72	by	by	ADP
issue-2196	74	73	the	the	DET
issue-2196	74	74	state	state	NOUN
issue-2196	74	75	for	for	ADP
issue-2196	74	76	a	a	DET
issue-2196	74	77	certain	certain	ADJ
issue-2196	74	78	period	period	NOUN
issue-2196	74	79	of	of	ADP
issue-2196	74	80	time	time	NOUN
issue-2196	74	81	,	,	PUNCT
issue-2196	74	82	these	these	DET
issue-2196	74	83	contributions	contribution	NOUN
issue-2196	74	84	were	be	AUX
issue-2196	74	85	eventually	eventually	ADV
issue-2196	74	86	returned	return	VERB
issue-2196	74	87	,	,	PUNCT
issue-2196	74	88	and	and	CCONJ
issue-2196	74	89	,	,	PUNCT
issue-2196	74	90	in	in	ADP
issue-2196	74	91	addition	addition	NOUN
issue-2196	74	92	,	,	PUNCT
issue-2196	74	93	the	the	DET
issue-2196	74	94	plaintiff	plaintiff	NOUN
issue-2196	74	95	(	(	PUNCT
issue-2196	74	96	an	an	DET
issue-2196	74	97	individual	individual	NOUN
issue-2196	74	98	)	)	PUNCT
issue-2196	74	99	was	be	AUX
issue-2196	74	100	compensated	compensate	VERB
issue-2196	74	101	for	for	ADP
issue-2196	74	102	the	the	DET
issue-2196	74	103	court	court	NOUN
issue-2196	74	104	fee	fee	NOUN
issue-2196	74	105	and	and	CCONJ
issue-2196	74	106	legal	legal	ADJ
issue-2196	74	107	aid	aid	NOUN
issue-2196	74	108	costs	cost	NOUN
issue-2196	74	109	.	.	PUNCT
issue-2196	75	1	moreover	moreover	ADV
issue-2196	75	2	,	,	PUNCT
issue-2196	75	3	such	such	DET
issue-2196	75	4	a	a	DET
issue-2196	75	5	situation	situation	NOUN
issue-2196	75	6	gave	give	VERB
issue-2196	75	7	rise	rise	NOUN
issue-2196	75	8	to	to	ADP
issue-2196	75	9	completely	completely	ADV
issue-2196	75	10	unjustified	unjustified	ADJ
issue-2196	75	11	legal	legal	ADJ
issue-2196	75	12	fictions	fiction	NOUN
issue-2196	75	13	,	,	PUNCT
issue-2196	75	14	such	such	ADJ
issue-2196	75	15	as	as	ADP
issue-2196	75	16	the	the	DET
issue-2196	75	17	situation	situation	NOUN
issue-2196	75	18	where	where	SCONJ
issue-2196	75	19	the	the	DET
issue-2196	75	20	contributor	contributor	NOUN
issue-2196	75	21	had	have	VERB
issue-2196	75	22	to	to	PART
issue-2196	75	23	claim	claim	VERB
issue-2196	75	24	the	the	DET
issue-2196	75	25	"	"	PUNCT
issue-2196	75	26	erroneous	erroneous	ADJ
issue-2196	75	27	"	"	PUNCT
issue-2196	75	28	payment	payment	NOUN
issue-2196	75	29	of	of	ADP
issue-2196	75	30	the	the	DET
issue-2196	75	31	pension	pension	NOUN
issue-2196	75	32	contribution	contribution	NOUN
issue-2196	75	33	,	,	PUNCT
issue-2196	75	34	even	even	ADV
issue-2196	75	35	though	though	SCONJ
issue-2196	75	36	the	the	DET
issue-2196	75	37	payment	payment	NOUN
issue-2196	75	38	was	be	AUX
issue-2196	75	39	intentional	intentional	ADJ
issue-2196	75	40	,	,	PUNCT
issue-2196	75	41	because	because	SCONJ
issue-2196	75	42	it	it	PRON
issue-2196	75	43	was	be	AUX
issue-2196	75	44	conditioned	condition	VERB
issue-2196	75	45	by	by	ADP
issue-2196	75	46	artificial	artificial	ADJ
issue-2196	75	47	administrative	administrative	ADJ
issue-2196	75	48	obstacles	obstacle	NOUN
issue-2196	75	49	in	in	ADP
issue-2196	75	50	exercising	exercise	VERB
issue-2196	75	51	the	the	DET
issue-2196	75	52	contributor	contributor	NOUN
issue-2196	75	53	's	's	PART
issue-2196	75	54	rights	right	NOUN
issue-2196	75	55	and	and	CCONJ
issue-2196	75	56	interests	interest	NOUN
issue-2196	75	57	regarding	regard	VERB
issue-2196	75	58	the	the	DET
issue-2196	75	59	statutory	statutory	ADJ
issue-2196	75	60	exemption	exemption	NOUN
issue-2196	75	61	from	from	ADP
issue-2196	75	62	paying	pay	VERB
issue-2196	75	63	the	the	DET
issue-2196	75	64	pension	pension	NOUN
issue-2196	75	65	contribution	contribution	NOUN
issue-2196	75	66	when	when	SCONJ
issue-2196	75	67	purchasing	purchase	VERB
issue-2196	75	68	a	a	DET
issue-2196	75	69	first	first	ADJ
issue-2196	75	70	home	home	NOUN
issue-2196	75	71	.	.	PUNCT
issue-2196	76	1	the	the	DET
issue-2196	76	2	judicial	judicial	ADJ
issue-2196	76	3	practice	practice	NOUN
issue-2196	76	4	during	during	ADP
issue-2196	76	5	the	the	DET
issue-2196	76	6	first	first	ADJ
issue-2196	76	7	period	period	NOUN
issue-2196	76	8	(	(	PUNCT
issue-2196	76	9	when	when	SCONJ
issue-2196	76	10	the	the	DET
issue-2196	76	11	courts	court	NOUN
issue-2196	76	12	granted	grant	VERB
issue-2196	76	13	claims	claim	NOUN
issue-2196	76	14	of	of	ADP
issue-2196	76	15	pension	pension	NOUN
issue-2196	76	16	contribution	contribution	NOUN
issue-2196	76	17	payers	payer	NOUN
issue-2196	76	18	)	)	PUNCT
issue-2196	76	19	was	be	AUX
issue-2196	76	20	substantiated	substantiate	VERB
issue-2196	76	21	in	in	ADP
issue-2196	76	22	the	the	DET
issue-2196	76	23	following	follow	VERB
issue-2196	76	24	legal	legal	ADJ
issue-2196	76	25	position	position	NOUN
issue-2196	76	26	:	:	PUNCT
issue-2196	76	27	in	in	ADP
issue-2196	76	28	the	the	DET
issue-2196	76	29	resolution	resolution	NOUN
issue-2196	76	30	of	of	ADP
issue-2196	76	31	the	the	DET
issue-2196	76	32	high	high	ADJ
issue-2196	76	33	administrative	administrative	ADJ
issue-2196	76	34	baltic	baltic	PROPN
issue-2196	76	35	journal	journal	PROPN
issue-2196	76	36	of	of	ADP
issue-2196	76	37	economic	economic	ADJ
issue-2196	76	38	studies	study	NOUN
issue-2196	76	39	40	40	NUM
issue-2196	76	40	vol	vol	NOUN
issue-2196	76	41	.	.	PROPN
issue-2196	77	1	9	9	NUM
issue-2196	77	2	no	no	NOUN
issue-2196	77	3	.	.	NOUN
issue-2196	77	4	4	4	NUM
issue-2196	77	5	,	,	PUNCT
issue-2196	77	6	2023	2023	NUM
issue-2196	77	7	court	court	NOUN
issue-2196	77	8	of	of	ADP
issue-2196	77	9	ukraine	ukraine	NOUN
issue-2196	77	10	of	of	ADP
issue-2196	77	11	april	april	PROPN
issue-2196	77	12	16	16	NUM
issue-2196	77	13	,	,	PUNCT
issue-2196	77	14	2015	2015	NUM
issue-2196	77	15	,	,	PUNCT
issue-2196	77	16	case	case	NOUN
issue-2196	77	17	number	number	NOUN
issue-2196	77	18	k/9991/37325/11	k/9991/37325/11	NOUN
issue-2196	77	19	-	-	PUNCT
issue-2196	77	20	c	c	NOUN
issue-2196	77	21	;	;	PUNCT
issue-2196	77	22	in	in	ADP
issue-2196	77	23	the	the	DET
issue-2196	77	24	decision	decision	NOUN
issue-2196	77	25	of	of	ADP
issue-2196	77	26	the	the	DET
issue-2196	77	27	high	high	ADJ
issue-2196	77	28	administrative	administrative	ADJ
issue-2196	77	29	court	court	NOUN
issue-2196	77	30	of	of	ADP
issue-2196	77	31	ukraine	ukraine	NOUN
issue-2196	77	32	of	of	ADP
issue-2196	77	33	february	february	PROPN
issue-2196	77	34	8	8	NUM
issue-2196	77	35	,	,	PUNCT
issue-2196	77	36	2017	2017	NUM
issue-2196	77	37	,	,	PUNCT
issue-2196	77	38	2017	2017	NUM
issue-2196	77	39	,	,	PUNCT
issue-2196	77	40	case	case	NOUN
issue-2196	77	41	number	number	NOUN
issue-2196	77	42	k/800/40236/14	k/800/40236/14	NOUN
issue-2196	77	43	;	;	PUNCT
issue-2196	77	44	and	and	CCONJ
issue-2196	77	45	in	in	ADP
issue-2196	77	46	the	the	DET
issue-2196	77	47	decision	decision	NOUN
issue-2196	77	48	of	of	ADP
issue-2196	77	49	the	the	DET
issue-2196	77	50	supreme	supreme	PROPN
issue-2196	77	51	court	court	PROPN
issue-2196	77	52	composed	compose	VERB
issue-2196	77	53	of	of	ADP
issue-2196	77	54	the	the	DET
issue-2196	77	55	panel	panel	NOUN
issue-2196	77	56	of	of	ADP
issue-2196	77	57	judges	judge	NOUN
issue-2196	77	58	of	of	ADP
issue-2196	77	59	the	the	DET
issue-2196	77	60	administrative	administrative	ADJ
issue-2196	77	61	cassation	cassation	NOUN
issue-2196	77	62	court	court	NOUN
issue-2196	77	63	of	of	ADP
issue-2196	77	64	july	july	PROPN
issue-2196	77	65	15	15	NUM
issue-2196	77	66	,	,	PUNCT
issue-2196	77	67	2021	2021	NUM
issue-2196	77	68	,	,	PUNCT
issue-2196	77	69	case	case	NOUN
issue-2196	77	70	number	number	NOUN
issue-2196	77	71	826/4789/17	826/4789/17	NUM
issue-2196	77	72	.	.	PUNCT
issue-2196	78	1	the	the	DET
issue-2196	78	2	courts	court	NOUN
issue-2196	78	3	have	have	AUX
issue-2196	78	4	formulated	formulate	VERB
issue-2196	78	5	the	the	DET
issue-2196	78	6	following	follow	VERB
issue-2196	78	7	position	position	NOUN
issue-2196	78	8	:	:	PUNCT
issue-2196	78	9	"	"	PUNCT
issue-2196	78	10	...	...	PUNCT
issue-2196	78	11	in	in	ADP
issue-2196	78	12	the	the	DET
issue-2196	78	13	absence	absence	NOUN
issue-2196	78	14	of	of	ADP
issue-2196	78	15	an	an	DET
issue-2196	78	16	appropriate	appropriate	ADJ
issue-2196	78	17	legal	legal	ADJ
issue-2196	78	18	mechanism	mechanism	NOUN
issue-2196	78	19	for	for	ADP
issue-2196	78	20	verification	verification	NOUN
issue-2196	78	21	of	of	ADP
issue-2196	78	22	information	information	NOUN
issue-2196	78	23	on	on	ADP
issue-2196	78	24	the	the	DET
issue-2196	78	25	first	first	ADJ
issue-2196	78	26	-	-	PUNCT
issue-2196	78	27	time	time	NOUN
issue-2196	78	28	acquisition	acquisition	NOUN
issue-2196	78	29	of	of	ADP
issue-2196	78	30	real	real	ADJ
issue-2196	78	31	estate	estate	NOUN
issue-2196	78	32	,	,	PUNCT
issue-2196	78	33	it	it	PRON
issue-2196	78	34	is	be	AUX
issue-2196	78	35	the	the	DET
issue-2196	78	36	state	state	NOUN
issue-2196	78	37	,	,	PUNCT
issue-2196	78	38	represented	represent	VERB
issue-2196	78	39	by	by	ADP
issue-2196	78	40	the	the	DET
issue-2196	78	41	pension	pension	NOUN
issue-2196	78	42	fund	fund	NOUN
issue-2196	78	43	of	of	ADP
issue-2196	78	44	ukraine	ukraine	NOUN
issue-2196	78	45	as	as	ADP
issue-2196	78	46	an	an	DET
issue-2196	78	47	authorised	authorised	ADJ
issue-2196	78	48	subject	subject	NOUN
issue-2196	78	49	of	of	ADP
issue-2196	78	50	state	state	NOUN
issue-2196	78	51	authority	authority	NOUN
issue-2196	78	52	,	,	PUNCT
issue-2196	78	53	which	which	PRON
issue-2196	78	54	is	be	AUX
issue-2196	78	55	obliged	oblige	VERB
issue-2196	78	56	to	to	PART
issue-2196	78	57	prove	prove	VERB
issue-2196	78	58	that	that	SCONJ
issue-2196	78	59	in	in	ADP
issue-2196	78	60	each	each	DET
issue-2196	78	61	individual	individual	ADJ
issue-2196	78	62	case	case	NOUN
issue-2196	78	63	the	the	DET
issue-2196	78	64	person	person	NOUN
issue-2196	78	65	obliged	oblige	VERB
issue-2196	78	66	to	to	PART
issue-2196	78	67	pay	pay	VERB
issue-2196	78	68	the	the	DET
issue-2196	78	69	contribution	contribution	NOUN
issue-2196	78	70	to	to	ADP
issue-2196	78	71	the	the	DET
issue-2196	78	72	obligatory	obligatory	ADJ
issue-2196	78	73	state	state	NOUN
issue-2196	78	74	pension	pension	NOUN
issue-2196	78	75	insurance	insurance	NOUN
issue-2196	78	76	has	have	AUX
issue-2196	78	77	not	not	PART
issue-2196	78	78	acquired	acquire	VERB
issue-2196	78	79	a	a	DET
issue-2196	78	80	dwelling	dwelling	NOUN
issue-2196	78	81	for	for	ADP
issue-2196	78	82	the	the	DET
issue-2196	78	83	first	first	ADJ
issue-2196	78	84	time	time	NOUN
issue-2196	78	85	.	.	PUNCT
issue-2196	79	1	when	when	SCONJ
issue-2196	79	2	introducing	introduce	VERB
issue-2196	79	3	a	a	DET
issue-2196	79	4	certain	certain	ADJ
issue-2196	79	5	mechanism	mechanism	NOUN
issue-2196	79	6	of	of	ADP
issue-2196	79	7	legal	legal	ADJ
issue-2196	79	8	regulation	regulation	NOUN
issue-2196	79	9	of	of	ADP
issue-2196	79	10	relations	relation	NOUN
issue-2196	79	11	,	,	PUNCT
issue-2196	79	12	the	the	DET
issue-2196	79	13	state	state	NOUN
issue-2196	79	14	is	be	AUX
issue-2196	79	15	obliged	oblige	VERB
issue-2196	79	16	to	to	PART
issue-2196	79	17	ensure	ensure	VERB
issue-2196	79	18	its	its	PRON
issue-2196	79	19	implementation	implementation	NOUN
issue-2196	79	20	.	.	PUNCT
issue-2196	80	1	otherwise	otherwise	ADV
issue-2196	80	2	,	,	PUNCT
issue-2196	80	3	all	all	DET
issue-2196	80	4	the	the	DET
issue-2196	80	5	negative	negative	ADJ
issue-2196	80	6	consequences	consequence	NOUN
issue-2196	80	7	of	of	ADP
issue-2196	80	8	the	the	DET
issue-2196	80	9	lack	lack	NOUN
issue-2196	80	10	of	of	ADP
issue-2196	80	11	proper	proper	ADJ
issue-2196	80	12	legal	legal	ADJ
issue-2196	80	13	regulation	regulation	NOUN
issue-2196	80	14	will	will	AUX
issue-2196	80	15	be	be	AUX
issue-2196	80	16	borne	bear	VERB
issue-2196	80	17	by	by	ADP
issue-2196	80	18	the	the	DET
issue-2196	80	19	state	state	NOUN
issue-2196	80	20	.	.	PUNCT
issue-2196	81	1	the	the	DET
issue-2196	81	2	lack	lack	NOUN
issue-2196	81	3	of	of	ADP
issue-2196	81	4	a	a	DET
issue-2196	81	5	unified	unified	ADJ
issue-2196	81	6	system	system	NOUN
issue-2196	81	7	of	of	ADP
issue-2196	81	8	registration	registration	NOUN
issue-2196	81	9	of	of	ADP
issue-2196	81	10	property	property	NOUN
issue-2196	81	11	rights	right	NOUN
issue-2196	81	12	to	to	ADP
issue-2196	81	13	real	real	ADJ
issue-2196	81	14	estate	estate	NOUN
issue-2196	81	15	in	in	ADP
issue-2196	81	16	ukraine	ukraine	NOUN
issue-2196	81	17	and	and	CCONJ
issue-2196	81	18	the	the	DET
issue-2196	81	19	inability	inability	NOUN
issue-2196	81	20	of	of	ADP
issue-2196	81	21	the	the	DET
issue-2196	81	22	pension	pension	NOUN
issue-2196	81	23	fund	fund	NOUN
issue-2196	81	24	of	of	ADP
issue-2196	81	25	ukraine	ukraine	PROPN
issue-2196	81	26	and	and	CCONJ
issue-2196	81	27	its	its	PRON
issue-2196	81	28	territorial	territorial	ADJ
issue-2196	81	29	units	unit	NOUN
issue-2196	81	30	to	to	PART
issue-2196	81	31	determine	determine	VERB
issue-2196	81	32	the	the	DET
issue-2196	81	33	acquisition	acquisition	NOUN
issue-2196	81	34	of	of	ADP
issue-2196	81	35	certain	certain	ADJ
issue-2196	81	36	apartments	apartment	NOUN
issue-2196	81	37	by	by	ADP
issue-2196	81	38	certain	certain	ADJ
issue-2196	81	39	persons	person	NOUN
issue-2196	81	40	for	for	ADP
issue-2196	81	41	the	the	DET
issue-2196	81	42	first	first	ADJ
issue-2196	81	43	time	time	NOUN
issue-2196	81	44	can	can	AUX
issue-2196	81	45	not	not	PART
issue-2196	81	46	be	be	AUX
issue-2196	81	47	attributed	attribute	VERB
issue-2196	81	48	to	to	ADP
issue-2196	81	49	any	any	DET
issue-2196	81	50	individual	individual	NOUN
issue-2196	81	51	's	's	PART
issue-2196	81	52	fault	fault	NOUN
issue-2196	81	53	,	,	PUNCT
issue-2196	81	54	since	since	SCONJ
issue-2196	81	55	the	the	DET
issue-2196	81	56	failure	failure	NOUN
issue-2196	81	57	to	to	PART
issue-2196	81	58	establish	establish	VERB
issue-2196	81	59	a	a	DET
issue-2196	81	60	procedure	procedure	NOUN
issue-2196	81	61	for	for	ADP
issue-2196	81	62	the	the	DET
issue-2196	81	63	implementation	implementation	NOUN
issue-2196	81	64	of	of	ADP
issue-2196	81	65	the	the	DET
issue-2196	81	66	norms	norm	NOUN
issue-2196	81	67	established	establish	VERB
issue-2196	81	68	by	by	ADP
issue-2196	81	69	law	law	NOUN
issue-2196	81	70	can	can	AUX
issue-2196	81	71	not	not	PART
issue-2196	81	72	lead	lead	VERB
issue-2196	81	73	to	to	ADP
issue-2196	81	74	the	the	DET
issue-2196	81	75	violation	violation	NOUN
issue-2196	81	76	or	or	CCONJ
issue-2196	81	77	restriction	restriction	NOUN
issue-2196	81	78	of	of	ADP
issue-2196	81	79	the	the	DET
issue-2196	81	80	rights	right	NOUN
issue-2196	81	81	of	of	ADP
issue-2196	81	82	citizens	citizen	NOUN
issue-2196	81	83	who	who	PRON
issue-2196	81	84	are	be	AUX
issue-2196	81	85	endowed	endow	VERB
issue-2196	81	86	with	with	ADP
issue-2196	81	87	such	such	ADJ
issue-2196	81	88	rights	right	NOUN
issue-2196	81	89	.	.	PUNCT
issue-2196	81	90	"	"	PUNCT
issue-2196	82	1	(	(	PUNCT
issue-2196	82	2	the	the	DET
issue-2196	82	3	decision	decision	NOUN
issue-2196	82	4	of	of	ADP
issue-2196	82	5	the	the	DET
issue-2196	82	6	supreme	supreme	PROPN
issue-2196	82	7	court	court	PROPN
issue-2196	82	8	composed	compose	VERB
issue-2196	82	9	of	of	ADP
issue-2196	82	10	the	the	DET
issue-2196	82	11	panel	panel	NOUN
issue-2196	82	12	of	of	ADP
issue-2196	82	13	judges	judge	NOUN
issue-2196	82	14	of	of	ADP
issue-2196	82	15	the	the	DET
issue-2196	82	16	administrative	administrative	ADJ
issue-2196	82	17	cassation	cassation	NOUN
issue-2196	82	18	court	court	NOUN
issue-2196	82	19	of	of	ADP
issue-2196	82	20	may	may	PROPN
issue-2196	82	21	14	14	NUM
issue-2196	82	22	,	,	PUNCT
issue-2196	82	23	2019	2019	NUM
issue-2196	82	24	)	)	PUNCT
issue-2196	82	25	.	.	PUNCT
issue-2196	83	1	in	in	ADP
issue-2196	83	2	essence	essence	NOUN
issue-2196	83	3	,	,	PUNCT
issue-2196	83	4	a	a	DET
issue-2196	83	5	clear	clear	ADJ
issue-2196	83	6	and	and	CCONJ
issue-2196	83	7	legitimate	legitimate	ADJ
issue-2196	83	8	conclusion	conclusion	NOUN
issue-2196	83	9	was	be	AUX
issue-2196	83	10	made	make	VERB
issue-2196	83	11	:	:	PUNCT
issue-2196	83	12	deficiencies	deficiency	NOUN
issue-2196	83	13	in	in	ADP
issue-2196	83	14	the	the	DET
issue-2196	83	15	legal	legal	ADJ
issue-2196	83	16	framework	framework	NOUN
issue-2196	83	17	(	(	PUNCT
issue-2196	83	18	essentially	essentially	ADV
issue-2196	83	19	,	,	PUNCT
issue-2196	83	20	the	the	DET
issue-2196	83	21	lack	lack	NOUN
issue-2196	83	22	of	of	ADP
issue-2196	83	23	an	an	DET
issue-2196	83	24	adequate	adequate	ADJ
issue-2196	83	25	mechanism	mechanism	NOUN
issue-2196	83	26	for	for	ADP
issue-2196	83	27	proving	prove	VERB
issue-2196	83	28	the	the	DET
issue-2196	83	29	fact	fact	NOUN
issue-2196	83	30	of	of	ADP
issue-2196	83	31	the	the	DET
issue-2196	83	32	first	first	ADJ
issue-2196	83	33	purchase	purchase	NOUN
issue-2196	83	34	of	of	ADP
issue-2196	83	35	housing	housing	NOUN
issue-2196	83	36	)	)	PUNCT
issue-2196	83	37	can	can	AUX
issue-2196	83	38	not	not	PART
issue-2196	83	39	lead	lead	VERB
issue-2196	83	40	to	to	ADP
issue-2196	83	41	a	a	DET
issue-2196	83	42	violation	violation	NOUN
issue-2196	83	43	of	of	ADP
issue-2196	83	44	the	the	DET
issue-2196	83	45	rights	right	NOUN
issue-2196	83	46	and	and	CCONJ
issue-2196	83	47	interests	interest	NOUN
issue-2196	83	48	of	of	ADP
issue-2196	83	49	individuals	individual	NOUN
issue-2196	83	50	.	.	PUNCT
issue-2196	84	1	this	this	DET
issue-2196	84	2	conclusion	conclusion	NOUN
issue-2196	84	3	is	be	AUX
issue-2196	84	4	fully	fully	ADV
issue-2196	84	5	consistent	consistent	ADJ
issue-2196	84	6	with	with	ADP
issue-2196	84	7	the	the	DET
issue-2196	84	8	fundamental	fundamental	ADJ
issue-2196	84	9	principles	principle	NOUN
issue-2196	84	10	of	of	ADP
issue-2196	84	11	the	the	DET
issue-2196	84	12	rule	rule	NOUN
issue-2196	84	13	of	of	ADP
issue-2196	84	14	law	law	NOUN
issue-2196	84	15	.	.	PUNCT
issue-2196	85	1	court	court	NOUN
issue-2196	85	2	practice	practice	NOUN
issue-2196	85	3	after	after	ADP
issue-2196	85	4	the	the	DET
issue-2196	85	5	by	by	ADP
issue-2196	85	6	-	-	PUNCT
issue-2196	85	7	law	law	NOUN
issue-2196	85	8	"	"	PUNCT
issue-2196	85	9	specification	specification	NOUN
issue-2196	85	10	"	"	PUNCT
issue-2196	85	11	the	the	DET
issue-2196	85	12	relevant	relevant	ADJ
issue-2196	85	13	judicial	judicial	ADJ
issue-2196	85	14	practice	practice	NOUN
issue-2196	85	15	began	begin	VERB
issue-2196	85	16	to	to	PART
issue-2196	85	17	take	take	VERB
issue-2196	85	18	shape	shape	NOUN
issue-2196	85	19	only	only	ADV
issue-2196	85	20	after	after	ADP
issue-2196	85	21	the	the	DET
issue-2196	85	22	so	so	ADV
issue-2196	85	23	-	-	PUNCT
issue-2196	85	24	called	call	VERB
issue-2196	85	25	"	"	PUNCT
issue-2196	85	26	specification	specification	NOUN
issue-2196	85	27	"	"	PUNCT
issue-2196	85	28	of	of	ADP
issue-2196	85	29	the	the	DET
issue-2196	85	30	procedure	procedure	NOUN
issue-2196	85	31	for	for	ADP
issue-2196	85	32	confirming	confirm	VERB
issue-2196	85	33	the	the	DET
issue-2196	85	34	acquisition	acquisition	NOUN
issue-2196	85	35	of	of	ADP
issue-2196	85	36	housing	housing	NOUN
issue-2196	85	37	for	for	ADP
issue-2196	85	38	the	the	DET
issue-2196	85	39	first	first	ADJ
issue-2196	85	40	time	time	NOUN
issue-2196	85	41	.	.	PUNCT
issue-2196	86	1	the	the	DET
issue-2196	86	2	supreme	supreme	PROPN
issue-2196	86	3	court	court	PROPN
issue-2196	86	4	,	,	PUNCT
issue-2196	86	5	in	in	ADP
issue-2196	86	6	its	its	PRON
issue-2196	86	7	decision	decision	NOUN
issue-2196	86	8	as	as	ADP
issue-2196	86	9	part	part	NOUN
issue-2196	86	10	of	of	ADP
issue-2196	86	11	the	the	DET
issue-2196	86	12	panel	panel	NOUN
issue-2196	86	13	of	of	ADP
issue-2196	86	14	judges	judge	NOUN
issue-2196	86	15	of	of	ADP
issue-2196	86	16	the	the	DET
issue-2196	86	17	administrative	administrative	ADJ
issue-2196	86	18	cassation	cassation	NOUN
issue-2196	86	19	court	court	NOUN
issue-2196	86	20	of	of	ADP
issue-2196	86	21	november	november	PROPN
issue-2196	86	22	25	25	NUM
issue-2196	86	23	,	,	PUNCT
issue-2196	86	24	2021	2021	NUM
issue-2196	86	25	(	(	PUNCT
issue-2196	86	26	case	case	NOUN
issue-2196	86	27	no	no	INTJ
issue-2196	86	28	.	.	NOUN
issue-2196	86	29	280/9714/20	280/9714/20	NUM
issue-2196	86	30	)	)	PUNCT
issue-2196	86	31	,	,	PUNCT
issue-2196	86	32	drew	draw	VERB
issue-2196	86	33	attention	attention	NOUN
issue-2196	86	34	to	to	ADP
issue-2196	86	35	the	the	DET
issue-2196	86	36	fact	fact	NOUN
issue-2196	86	37	that	that	SCONJ
issue-2196	86	38	the	the	DET
issue-2196	86	39	procedural	procedural	ADJ
issue-2196	86	40	mechanism	mechanism	NOUN
issue-2196	86	41	for	for	ADP
issue-2196	86	42	confirming	confirm	VERB
issue-2196	86	43	the	the	DET
issue-2196	86	44	acquisition	acquisition	NOUN
issue-2196	86	45	of	of	ADP
issue-2196	86	46	a	a	DET
issue-2196	86	47	dwelling	dwelling	NOUN
issue-2196	86	48	for	for	ADP
issue-2196	86	49	the	the	DET
issue-2196	86	50	first	first	ADJ
issue-2196	86	51	time	time	NOUN
issue-2196	86	52	had	have	AUX
issue-2196	86	53	been	be	AUX
issue-2196	86	54	supplemented	supplement	VERB
issue-2196	86	55	:	:	PUNCT
issue-2196	86	56	"	"	PUNCT
issue-2196	86	57	effective	effective	ADJ
issue-2196	86	58	from	from	ADP
issue-2196	86	59	september	september	PROPN
issue-2196	86	60	26	26	NUM
issue-2196	86	61	,	,	PUNCT
issue-2196	86	62	2020	2020	NUM
issue-2196	86	63	,	,	PUNCT
issue-2196	86	64	a	a	DET
issue-2196	86	65	mechanism	mechanism	NOUN
issue-2196	86	66	has	have	AUX
issue-2196	86	67	been	be	AUX
issue-2196	86	68	established	establish	VERB
issue-2196	86	69	whereby	whereby	SCONJ
issue-2196	86	70	a	a	DET
issue-2196	86	71	first	first	ADJ
issue-2196	86	72	-	-	PUNCT
issue-2196	86	73	time	time	NOUN
issue-2196	86	74	buyer	buyer	NOUN
issue-2196	86	75	does	do	AUX
issue-2196	86	76	not	not	PART
issue-2196	86	77	pay	pay	VERB
issue-2196	86	78	the	the	DET
issue-2196	86	79	mandatory	mandatory	ADJ
issue-2196	86	80	state	state	NOUN
issue-2196	86	81	pension	pension	NOUN
issue-2196	86	82	insurance	insurance	NOUN
issue-2196	86	83	contribution	contribution	NOUN
issue-2196	86	84	on	on	ADP
issue-2196	86	85	the	the	DET
issue-2196	86	86	sale	sale	NOUN
issue-2196	86	87	and	and	CCONJ
issue-2196	86	88	purchase	purchase	NOUN
issue-2196	86	89	of	of	ADP
issue-2196	86	90	real	real	ADJ
issue-2196	86	91	estate	estate	NOUN
issue-2196	86	92	(	(	PUNCT
issue-2196	86	93	housing	housing	NOUN
issue-2196	86	94	)	)	PUNCT
issue-2196	86	95	when	when	SCONJ
issue-2196	86	96	notarising	notarise	VERB
issue-2196	86	97	the	the	DET
issue-2196	86	98	sale	sale	NOUN
issue-2196	86	99	and	and	CCONJ
issue-2196	86	100	purchase	purchase	NOUN
issue-2196	86	101	agreement	agreement	NOUN
issue-2196	86	102	.	.	PUNCT
issue-2196	87	1	the	the	DET
issue-2196	87	2	provisions	provision	NOUN
issue-2196	87	3	of	of	ADP
issue-2196	87	4	paragraph	paragraph	NOUN
issue-2196	87	5	15	15	NUM
issue-2196	87	6	-	-	SYM
issue-2196	87	7	2	2	NUM
issue-2196	87	8	of	of	ADP
issue-2196	87	9	procedure	procedure	NOUN
issue-2196	87	10	no	no	NOUN
issue-2196	87	11	.	.	PROPN
issue-2196	87	12	1740	1740	NUM
issue-2196	87	13	(	(	PUNCT
issue-2196	87	14	as	as	SCONJ
issue-2196	87	15	amended	amend	VERB
issue-2196	87	16	by	by	ADP
issue-2196	87	17	resolution	resolution	NOUN
issue-2196	87	18	no	no	PROPN
issue-2196	87	19	.	.	NOUN
issue-2196	87	20	866	866	NUM
issue-2196	87	21	)	)	PUNCT
issue-2196	87	22	clarify	clarify	VERB
issue-2196	87	23	the	the	DET
issue-2196	87	24	meaning	meaning	NOUN
issue-2196	87	25	of	of	ADP
issue-2196	87	26	the	the	DET
issue-2196	87	27	term	term	NOUN
issue-2196	87	28	"	"	PUNCT
issue-2196	87	29	acquires	acquire	VERB
issue-2196	87	30	housing	housing	NOUN
issue-2196	87	31	for	for	ADP
issue-2196	87	32	the	the	DET
issue-2196	87	33	first	first	ADJ
issue-2196	87	34	time	time	NOUN
issue-2196	87	35	"	"	PUNCT
issue-2196	87	36	,	,	PUNCT
issue-2196	87	37	which	which	PRON
issue-2196	87	38	should	should	AUX
issue-2196	87	39	be	be	AUX
issue-2196	87	40	understood	understand	VERB
issue-2196	87	41	to	to	PART
issue-2196	87	42	mean	mean	VERB
issue-2196	87	43	that	that	SCONJ
issue-2196	87	44	an	an	DET
issue-2196	87	45	individual	individual	NOUN
issue-2196	87	46	did	do	AUX
issue-2196	87	47	not	not	PART
issue-2196	87	48	have	have	VERB
issue-2196	87	49	and	and	CCONJ
issue-2196	87	50	did	do	AUX
issue-2196	87	51	not	not	PART
issue-2196	87	52	acquire	acquire	VERB
issue-2196	87	53	ownership	ownership	NOUN
issue-2196	87	54	of	of	ADP
issue-2196	87	55	housing	housing	NOUN
issue-2196	87	56	,	,	PUNCT
issue-2196	87	57	including	include	VERB
issue-2196	87	58	through	through	ADP
issue-2196	87	59	privatisation	privatisation	NOUN
issue-2196	87	60	.	.	PUNCT
issue-2196	87	61	"	"	PUNCT
issue-2196	88	1	(	(	PUNCT
issue-2196	88	2	the	the	DET
issue-2196	88	3	decision	decision	NOUN
issue-2196	88	4	of	of	ADP
issue-2196	88	5	the	the	DET
issue-2196	88	6	supreme	supreme	PROPN
issue-2196	88	7	court	court	PROPN
issue-2196	88	8	composed	compose	VERB
issue-2196	88	9	of	of	ADP
issue-2196	88	10	the	the	DET
issue-2196	88	11	panel	panel	NOUN
issue-2196	88	12	of	of	ADP
issue-2196	88	13	judges	judge	NOUN
issue-2196	88	14	of	of	ADP
issue-2196	88	15	the	the	DET
issue-2196	88	16	administrative	administrative	ADJ
issue-2196	88	17	cassation	cassation	NOUN
issue-2196	88	18	court	court	NOUN
issue-2196	88	19	of	of	ADP
issue-2196	88	20	november	november	PROPN
issue-2196	88	21	25	25	NUM
issue-2196	88	22	,	,	PUNCT
issue-2196	88	23	2021	2021	NUM
issue-2196	88	24	)	)	PUNCT
issue-2196	88	25	at	at	ADP
issue-2196	88	26	the	the	DET
issue-2196	88	27	same	same	ADJ
issue-2196	88	28	time	time	NOUN
issue-2196	88	29	,	,	PUNCT
issue-2196	88	30	after	after	ADP
issue-2196	88	31	the	the	DET
issue-2196	88	32	"	"	PUNCT
issue-2196	88	33	specification	specification	NOUN
issue-2196	88	34	"	"	PUNCT
issue-2196	88	35	of	of	ADP
issue-2196	88	36	the	the	DET
issue-2196	88	37	relevant	relevant	ADJ
issue-2196	88	38	legal	legal	ADJ
issue-2196	88	39	mechanism	mechanism	NOUN
issue-2196	88	40	,	,	PUNCT
issue-2196	88	41	judicial	judicial	ADJ
issue-2196	88	42	practice	practice	NOUN
issue-2196	88	43	underwent	undergo	VERB
issue-2196	88	44	a	a	DET
issue-2196	88	45	significant	significant	ADJ
issue-2196	88	46	change	change	NOUN
issue-2196	88	47	.	.	PUNCT
issue-2196	89	1	the	the	DET
issue-2196	89	2	courts	court	NOUN
issue-2196	89	3	'	'	PART
issue-2196	89	4	legal	legal	ADJ
issue-2196	89	5	positions	position	NOUN
issue-2196	89	6	began	begin	VERB
issue-2196	89	7	to	to	PART
issue-2196	89	8	focus	focus	VERB
issue-2196	89	9	primarily	primarily	ADV
issue-2196	89	10	on	on	ADP
issue-2196	89	11	the	the	DET
issue-2196	89	12	public	public	ADJ
issue-2196	89	13	interest	interest	NOUN
issue-2196	89	14	,	,	PUNCT
issue-2196	89	15	and	and	CCONJ
issue-2196	89	16	they	they	PRON
issue-2196	89	17	began	begin	VERB
issue-2196	89	18	to	to	PART
issue-2196	89	19	reject	reject	VERB
issue-2196	89	20	the	the	DET
issue-2196	89	21	claims	claim	NOUN
issue-2196	89	22	of	of	ADP
issue-2196	89	23	the	the	DET
issue-2196	89	24	actual	actual	ADJ
issue-2196	89	25	payers	payer	NOUN
issue-2196	89	26	of	of	ADP
issue-2196	89	27	the	the	DET
issue-2196	89	28	pension	pension	NOUN
issue-2196	89	29	contribution	contribution	NOUN
issue-2196	89	30	.	.	PUNCT
issue-2196	90	1	the	the	DET
issue-2196	90	2	public	public	ADJ
issue-2196	90	3	law	law	NOUN
issue-2196	90	4	case	case	NOUN
issue-2196	90	5	law	law	NOUN
issue-2196	90	6	in	in	ADP
issue-2196	90	7	the	the	DET
issue-2196	90	8	relevant	relevant	ADJ
issue-2196	90	9	category	category	NOUN
issue-2196	90	10	of	of	ADP
issue-2196	90	11	disputes	dispute	NOUN
issue-2196	90	12	reached	reach	VERB
issue-2196	90	13	its	its	PRON
issue-2196	90	14	peak	peak	NOUN
issue-2196	90	15	in	in	ADP
issue-2196	90	16	case	case	NOUN
issue-2196	90	17	no	no	NOUN
issue-2196	90	18	.	.	PUNCT
issue-2196	91	1	160/20055/22	160/20055/22	NUM
issue-2196	91	2	.	.	PUNCT
issue-2196	92	1	this	this	DET
issue-2196	92	2	case	case	NOUN
issue-2196	92	3	has	have	AUX
issue-2196	92	4	already	already	ADV
issue-2196	92	5	passed	pass	VERB
issue-2196	92	6	all	all	DET
issue-2196	92	7	levels	level	NOUN
issue-2196	92	8	of	of	ADP
issue-2196	92	9	court	court	NOUN
issue-2196	92	10	proceedings	proceeding	NOUN
issue-2196	92	11	:	:	PUNCT
issue-2196	92	12	first	first	ADJ
issue-2196	92	13	instance	instance	NOUN
issue-2196	92	14	–	–	PUNCT
issue-2196	92	15	the	the	DET
issue-2196	92	16	decision	decision	NOUN
issue-2196	92	17	of	of	ADP
issue-2196	92	18	the	the	DET
issue-2196	92	19	dnipro	dnipro	PROPN
issue-2196	92	20	district	district	PROPN
issue-2196	92	21	administrative	administrative	PROPN
issue-2196	92	22	court	court	PROPN
issue-2196	92	23	of	of	ADP
issue-2196	92	24	february	february	PROPN
issue-2196	92	25	20	20	NUM
issue-2196	92	26	,	,	PUNCT
issue-2196	92	27	2023	2023	NUM
issue-2196	92	28	(	(	PUNCT
issue-2196	92	29	case	case	NOUN
issue-2196	92	30	no	no	INTJ
issue-2196	92	31	.	.	NOUN
issue-2196	92	32	160/20055/22	160/20055/22	NUM
issue-2196	92	33	)	)	PUNCT
issue-2196	92	34	.	.	PUNCT
issue-2196	93	1	the	the	DET
issue-2196	93	2	key	key	ADJ
issue-2196	93	3	legal	legal	ADJ
issue-2196	93	4	position	position	NOUN
issue-2196	93	5	of	of	ADP
issue-2196	93	6	the	the	DET
issue-2196	93	7	court	court	NOUN
issue-2196	93	8	of	of	ADP
issue-2196	93	9	first	first	ADJ
issue-2196	93	10	instance	instance	NOUN
issue-2196	93	11	was	be	AUX
issue-2196	93	12	as	as	SCONJ
issue-2196	93	13	follows	follow	VERB
issue-2196	93	14	:	:	PUNCT
issue-2196	93	15	"	"	PUNCT
issue-2196	93	16	thus	thus	ADV
issue-2196	93	17	,	,	PUNCT
issue-2196	93	18	starting	start	VERB
issue-2196	93	19	from	from	ADP
issue-2196	93	20	september	september	PROPN
issue-2196	93	21	26	26	NUM
issue-2196	93	22	,	,	PUNCT
issue-2196	93	23	2020	2020	NUM
issue-2196	93	24	,	,	PUNCT
issue-2196	93	25	as	as	ADP
issue-2196	93	26	part	part	NOUN
issue-2196	93	27	of	of	ADP
issue-2196	93	28	procedure	procedure	NOUN
issue-2196	93	29	no	no	NOUN
issue-2196	93	30	.	.	PROPN
issue-2196	93	31	1740	1740	NUM
issue-2196	93	32	,	,	PUNCT
issue-2196	93	33	the	the	DET
issue-2196	93	34	state	state	NOUN
issue-2196	93	35	has	have	AUX
issue-2196	93	36	created	create	VERB
issue-2196	93	37	a	a	DET
issue-2196	93	38	fully	fully	ADV
issue-2196	93	39	effective	effective	ADJ
issue-2196	93	40	mechanism	mechanism	NOUN
issue-2196	93	41	,	,	PUNCT
issue-2196	93	42	provided	provide	VERB
issue-2196	93	43	that	that	SCONJ
issue-2196	93	44	an	an	DET
issue-2196	93	45	individual	individual	NOUN
issue-2196	93	46	who	who	PRON
issue-2196	93	47	purchases	purchase	VERB
issue-2196	93	48	a	a	DET
issue-2196	93	49	dwelling	dwelling	NOUN
issue-2196	93	50	for	for	ADP
issue-2196	93	51	the	the	DET
issue-2196	93	52	first	first	ADJ
issue-2196	93	53	time	time	NOUN
issue-2196	93	54	and	and	CCONJ
issue-2196	93	55	,	,	PUNCT
issue-2196	93	56	accordingly	accordingly	ADV
issue-2196	93	57	,	,	PUNCT
issue-2196	93	58	is	be	AUX
issue-2196	93	59	not	not	PART
issue-2196	93	60	a	a	DET
issue-2196	93	61	payer	payer	NOUN
issue-2196	93	62	of	of	ADP
issue-2196	93	63	the	the	DET
issue-2196	93	64	mandatory	mandatory	ADJ
issue-2196	93	65	state	state	NOUN
issue-2196	93	66	pension	pension	NOUN
issue-2196	93	67	insurance	insurance	NOUN
issue-2196	93	68	contribution	contribution	NOUN
issue-2196	93	69	on	on	ADP
issue-2196	93	70	the	the	DET
issue-2196	93	71	sale	sale	NOUN
issue-2196	93	72	and	and	CCONJ
issue-2196	93	73	purchase	purchase	NOUN
issue-2196	93	74	of	of	ADP
issue-2196	93	75	real	real	ADJ
issue-2196	93	76	estate	estate	NOUN
issue-2196	93	77	does	do	AUX
issue-2196	93	78	not	not	PART
issue-2196	93	79	pay	pay	VERB
issue-2196	93	80	the	the	DET
issue-2196	93	81	contribution	contribution	NOUN
issue-2196	93	82	when	when	SCONJ
issue-2196	93	83	notarising	notarise	VERB
issue-2196	93	84	the	the	DET
issue-2196	93	85	sale	sale	NOUN
issue-2196	93	86	and	and	CCONJ
issue-2196	93	87	purchase	purchase	NOUN
issue-2196	93	88	agreement	agreement	NOUN
issue-2196	93	89	.	.	PUNCT
issue-2196	94	1	if	if	SCONJ
issue-2196	94	2	a	a	DET
issue-2196	94	3	person	person	NOUN
issue-2196	94	4	mistakenly	mistakenly	ADV
issue-2196	94	5	paid	pay	VERB
issue-2196	94	6	the	the	DET
issue-2196	94	7	contribution	contribution	NOUN
issue-2196	94	8	when	when	SCONJ
issue-2196	94	9	notarising	notarise	VERB
issue-2196	94	10	a	a	DET
issue-2196	94	11	property	property	NOUN
issue-2196	94	12	sale	sale	NOUN
issue-2196	94	13	and	and	CCONJ
issue-2196	94	14	purchase	purchase	NOUN
issue-2196	94	15	agreement	agreement	NOUN
issue-2196	94	16	,	,	PUNCT
issue-2196	94	17	they	they	PRON
issue-2196	94	18	may	may	AUX
issue-2196	94	19	apply	apply	VERB
issue-2196	94	20	to	to	ADP
issue-2196	94	21	the	the	DET
issue-2196	94	22	pension	pension	NOUN
issue-2196	94	23	fund	fund	NOUN
issue-2196	94	24	of	of	ADP
issue-2196	94	25	ukraine	ukraine	NOUN
issue-2196	94	26	for	for	ADP
issue-2196	94	27	a	a	DET
issue-2196	94	28	refund	refund	NOUN
issue-2196	94	29	from	from	ADP
issue-2196	94	30	the	the	DET
issue-2196	94	31	budget	budget	NOUN
issue-2196	94	32	on	on	ADP
issue-2196	94	33	the	the	DET
issue-2196	94	34	basis	basis	NOUN
issue-2196	94	35	of	of	ADP
issue-2196	94	36	procedure	procedure	NOUN
issue-2196	94	37	no	no	NOUN
issue-2196	94	38	.	.	NOUN
issue-2196	95	1	787	787	NUM
issue-2196	95	2	.	.	PUNCT
issue-2196	96	1	however	however	ADV
issue-2196	96	2	,	,	PUNCT
issue-2196	96	3	when	when	SCONJ
issue-2196	96	4	applying	apply	VERB
issue-2196	96	5	for	for	ADP
issue-2196	96	6	a	a	DET
issue-2196	96	7	refund	refund	NOUN
issue-2196	96	8	of	of	ADP
issue-2196	96	9	funds	fund	NOUN
issue-2196	96	10	mistakenly	mistakenly	ADV
issue-2196	96	11	paid	pay	VERB
issue-2196	96	12	after	after	ADP
issue-2196	96	13	september	september	PROPN
issue-2196	96	14	26	26	NUM
issue-2196	96	15	,	,	PUNCT
issue-2196	96	16	2020	2020	NUM
issue-2196	96	17	,	,	PUNCT
issue-2196	96	18	a	a	DET
issue-2196	96	19	person	person	NOUN
issue-2196	96	20	must	must	AUX
issue-2196	96	21	provide	provide	VERB
issue-2196	96	22	evidence	evidence	NOUN
issue-2196	96	23	confirming	confirm	VERB
issue-2196	96	24	that	that	SCONJ
issue-2196	96	25	he	he	PRON
issue-2196	96	26	or	or	CCONJ
issue-2196	96	27	she	she	PRON
issue-2196	96	28	made	make	VERB
issue-2196	96	29	a	a	DET
issue-2196	96	30	mistake	mistake	NOUN
issue-2196	96	31	in	in	ADP
issue-2196	96	32	paying	pay	VERB
issue-2196	96	33	the	the	DET
issue-2196	96	34	contribution	contribution	NOUN
issue-2196	96	35	.	.	PUNCT
issue-2196	97	1	therefore	therefore	ADV
issue-2196	97	2	,	,	PUNCT
issue-2196	97	3	the	the	DET
issue-2196	97	4	applicant	applicant	NOUN
issue-2196	97	5	must	must	AUX
issue-2196	97	6	provide	provide	VERB
issue-2196	97	7	the	the	DET
issue-2196	97	8	pension	pension	NOUN
issue-2196	97	9	fund	fund	NOUN
issue-2196	97	10	of	of	ADP
issue-2196	97	11	ukraine	ukraine	NOUN
issue-2196	97	12	with	with	ADP
issue-2196	97	13	documents	document	NOUN
issue-2196	97	14	confirming	confirm	VERB
issue-2196	97	15	that	that	SCONJ
issue-2196	97	16	he	he	PRON
issue-2196	97	17	or	or	CCONJ
issue-2196	97	18	she	she	PRON
issue-2196	97	19	purchased	purchase	VERB
issue-2196	97	20	the	the	DET
issue-2196	97	21	property	property	NOUN
issue-2196	97	22	for	for	ADP
issue-2196	97	23	the	the	DET
issue-2196	97	24	first	first	ADJ
issue-2196	97	25	time	time	NOUN
issue-2196	97	26	,	,	PUNCT
issue-2196	97	27	as	as	SCONJ
issue-2196	97	28	provided	provide	VERB
issue-2196	97	29	for	for	ADP
issue-2196	97	30	in	in	ADP
issue-2196	97	31	subparagraph	subparagraph	NOUN
issue-2196	97	32	‘	'	PUNCT
issue-2196	97	33	b	b	NOUN
issue-2196	97	34	’	'	PUNCT
issue-2196	97	35	of	of	ADP
issue-2196	97	36	paragraph	paragraph	NOUN
issue-2196	97	37	15	15	NUM
issue-2196	97	38	-	-	SYM
issue-2196	97	39	2	2	NUM
issue-2196	97	40	of	of	ADP
issue-2196	97	41	procedure	procedure	NOUN
issue-2196	97	42	no	no	NOUN
issue-2196	97	43	.	.	NOUN
issue-2196	97	44	1740	1740	NUM
issue-2196	97	45	.	.	PUNCT
issue-2196	98	1	the	the	DET
issue-2196	98	2	court	court	NOUN
issue-2196	98	3	sees	see	VERB
issue-2196	98	4	no	no	DET
issue-2196	98	5	reason	reason	NOUN
issue-2196	98	6	to	to	PART
issue-2196	98	7	shift	shift	VERB
issue-2196	98	8	the	the	DET
issue-2196	98	9	burden	burden	NOUN
issue-2196	98	10	of	of	ADP
issue-2196	98	11	proving	prove	VERB
issue-2196	98	12	a	a	DET
issue-2196	98	13	person	person	NOUN
issue-2196	98	14	's	's	PART
issue-2196	98	15	mistake	mistake	NOUN
issue-2196	98	16	to	to	ADP
issue-2196	98	17	the	the	DET
issue-2196	98	18	state	state	NOUN
issue-2196	98	19	,	,	PUNCT
issue-2196	98	20	which	which	PRON
issue-2196	98	21	,	,	PUNCT
issue-2196	98	22	since	since	SCONJ
issue-2196	98	23	september	september	PROPN
issue-2196	98	24	26	26	NUM
issue-2196	98	25	,	,	PUNCT
issue-2196	98	26	2020	2020	NUM
issue-2196	98	27	,	,	PUNCT
issue-2196	98	28	has	have	AUX
issue-2196	98	29	created	create	VERB
issue-2196	98	30	a	a	DET
issue-2196	98	31	fully	fully	ADV
issue-2196	98	32	accessible	accessible	ADJ
issue-2196	98	33	and	and	CCONJ
issue-2196	98	34	effective	effective	ADJ
issue-2196	98	35	mechanism	mechanism	NOUN
issue-2196	98	36	for	for	ADP
issue-2196	98	37	proving	prove	VERB
issue-2196	98	38	this	this	DET
issue-2196	98	39	circumstance	circumstance	NOUN
issue-2196	98	40	(	(	PUNCT
issue-2196	98	41	purchasing	purchase	VERB
issue-2196	98	42	a	a	DET
issue-2196	98	43	dwelling	dwelling	NOUN
issue-2196	98	44	for	for	ADP
issue-2196	98	45	the	the	DET
issue-2196	98	46	first	first	ADJ
issue-2196	98	47	time	time	NOUN
issue-2196	98	48	)	)	PUNCT
issue-2196	98	49	.	.	PUNCT
issue-2196	98	50	"	"	PUNCT
issue-2196	99	1	(	(	PUNCT
issue-2196	99	2	the	the	DET
issue-2196	99	3	decision	decision	NOUN
issue-2196	99	4	of	of	ADP
issue-2196	99	5	the	the	DET
issue-2196	99	6	dnipro	dnipro	PROPN
issue-2196	99	7	district	district	PROPN
issue-2196	99	8	administrative	administrative	PROPN
issue-2196	99	9	court	court	PROPN
issue-2196	99	10	of	of	ADP
issue-2196	99	11	february	february	PROPN
issue-2196	99	12	20	20	NUM
issue-2196	99	13	,	,	PUNCT
issue-2196	99	14	2023	2023	NUM
issue-2196	99	15	)	)	PUNCT
issue-2196	99	16	second	second	ADJ
issue-2196	99	17	instance	instance	NOUN
issue-2196	99	18	(	(	PUNCT
issue-2196	99	19	appeal	appeal	NOUN
issue-2196	99	20	)	)	PUNCT
issue-2196	99	21	–	–	PUNCT
issue-2196	99	22	the	the	DET
issue-2196	99	23	decision	decision	NOUN
issue-2196	99	24	of	of	ADP
issue-2196	99	25	the	the	DET
issue-2196	99	26	third	third	ADJ
issue-2196	99	27	administrative	administrative	ADJ
issue-2196	99	28	court	court	NOUN
issue-2196	99	29	of	of	ADP
issue-2196	99	30	appeal	appeal	NOUN
issue-2196	99	31	of	of	ADP
issue-2196	99	32	july	july	PROPN
issue-2196	99	33	05	05	NUM
issue-2196	99	34	,	,	PUNCT
issue-2196	99	35	2023	2023	NUM
issue-2196	99	36	(	(	PUNCT
issue-2196	99	37	case	case	NOUN
issue-2196	99	38	no	no	INTJ
issue-2196	99	39	.	.	NOUN
issue-2196	99	40	160/20055/22	160/20055/22	NUM
issue-2196	99	41	)	)	PUNCT
issue-2196	99	42	.	.	PUNCT
issue-2196	100	1	the	the	DET
issue-2196	100	2	key	key	ADJ
issue-2196	100	3	legal	legal	ADJ
issue-2196	100	4	position	position	NOUN
issue-2196	100	5	of	of	ADP
issue-2196	100	6	the	the	DET
issue-2196	100	7	second	second	ADJ
issue-2196	100	8	instance	instance	NOUN
issue-2196	100	9	court	court	NOUN
issue-2196	100	10	was	be	AUX
issue-2196	100	11	as	as	SCONJ
issue-2196	100	12	follows	follow	VERB
issue-2196	100	13	:	:	PUNCT
issue-2196	100	14	"	"	PUNCT
issue-2196	100	15	thus	thus	ADV
issue-2196	100	16	,	,	PUNCT
issue-2196	100	17	it	it	PRON
issue-2196	100	18	is	be	AUX
issue-2196	100	19	the	the	DET
issue-2196	100	20	notary	notary	NOUN
issue-2196	100	21	who	who	PRON
issue-2196	100	22	is	be	AUX
issue-2196	100	23	responsible	responsible	ADJ
issue-2196	100	24	for	for	ADP
issue-2196	100	25	verifying	verify	VERB
issue-2196	100	26	that	that	SCONJ
issue-2196	100	27	the	the	DET
issue-2196	100	28	payer	payer	NOUN
issue-2196	100	29	has	have	VERB
issue-2196	100	30	the	the	DET
issue-2196	100	31	information	information	NOUN
issue-2196	100	32	and	and	CCONJ
issue-2196	100	33	documents	document	NOUN
issue-2196	100	34	specified	specify	VERB
issue-2196	100	35	in	in	ADP
issue-2196	100	36	subparagraphs	subparagraph	NOUN
issue-2196	100	37	‘	'	PUNCT
issue-2196	100	38	b	b	NOUN
issue-2196	100	39	’	'	PUNCT
issue-2196	100	40	and	and	CCONJ
issue-2196	100	41	‘	'	PUNCT
issue-2196	100	42	г	г	X
issue-2196	100	43	’	'	PUNCT
issue-2196	100	44	of	of	ADP
issue-2196	100	45	paragraph	paragraph	NOUN
issue-2196	100	46	15	15	NUM
issue-2196	100	47	-	-	SYM
issue-2196	100	48	2	2	NUM
issue-2196	100	49	of	of	ADP
issue-2196	100	50	this	this	DET
issue-2196	100	51	procedure	procedure	NOUN
issue-2196	100	52	,	,	PUNCT
issue-2196	100	53	and	and	CCONJ
issue-2196	100	54	in	in	ADP
issue-2196	100	55	the	the	DET
issue-2196	100	56	absence	absence	NOUN
issue-2196	100	57	baltic	baltic	ADJ
issue-2196	100	58	journal	journal	NOUN
issue-2196	100	59	of	of	ADP
issue-2196	100	60	economic	economic	ADJ
issue-2196	100	61	studies	study	NOUN
issue-2196	100	62	41	41	NUM
issue-2196	100	63	vol	vol	NOUN
issue-2196	100	64	.	.	PROPN
issue-2196	101	1	9	9	NUM
issue-2196	101	2	no	no	NOUN
issue-2196	101	3	.	.	NOUN
issue-2196	101	4	4	4	NUM
issue-2196	101	5	,	,	PUNCT
issue-2196	101	6	2023	2023	NUM
issue-2196	101	7	of	of	ADP
issue-2196	101	8	such	such	ADJ
issue-2196	101	9	documents	document	NOUN
issue-2196	101	10	,	,	PUNCT
issue-2196	101	11	documentary	documentary	ADJ
issue-2196	101	12	evidence	evidence	NOUN
issue-2196	101	13	of	of	ADP
issue-2196	101	14	payment	payment	NOUN
issue-2196	101	15	of	of	ADP
issue-2196	101	16	the	the	DET
issue-2196	101	17	mandatory	mandatory	ADJ
issue-2196	101	18	state	state	NOUN
issue-2196	101	19	pension	pension	NOUN
issue-2196	101	20	insurance	insurance	NOUN
issue-2196	101	21	contribution	contribution	NOUN
issue-2196	101	22	on	on	ADP
issue-2196	101	23	transactions	transaction	NOUN
issue-2196	101	24	of	of	ADP
issue-2196	101	25	purchase	purchase	NOUN
issue-2196	101	26	and	and	CCONJ
issue-2196	101	27	sale	sale	NOUN
issue-2196	101	28	of	of	ADP
issue-2196	101	29	real	real	ADJ
issue-2196	101	30	estate	estate	NOUN
issue-2196	101	31	...	...	PUNCT
issue-2196	101	32	this	this	DET
issue-2196	101	33	procedure	procedure	NOUN
issue-2196	101	34	does	do	AUX
issue-2196	101	35	not	not	PART
issue-2196	101	36	provide	provide	VERB
issue-2196	101	37	for	for	ADP
issue-2196	101	38	any	any	DET
issue-2196	101	39	other	other	ADJ
issue-2196	101	40	algorithm	algorithm	NOUN
issue-2196	101	41	for	for	ADP
issue-2196	101	42	exemption	exemption	NOUN
issue-2196	101	43	from	from	ADP
issue-2196	101	44	the	the	DET
issue-2196	101	45	mandatory	mandatory	ADJ
issue-2196	101	46	state	state	NOUN
issue-2196	101	47	pension	pension	NOUN
issue-2196	101	48	insurance	insurance	NOUN
issue-2196	101	49	contribution	contribution	NOUN
issue-2196	101	50	on	on	ADP
issue-2196	101	51	transactions	transaction	NOUN
issue-2196	101	52	of	of	ADP
issue-2196	101	53	purchase	purchase	NOUN
issue-2196	101	54	and	and	CCONJ
issue-2196	101	55	sale	sale	NOUN
issue-2196	101	56	of	of	ADP
issue-2196	101	57	real	real	ADJ
issue-2196	101	58	estate	estate	NOUN
issue-2196	101	59	,	,	PUNCT
issue-2196	101	60	nor	nor	CCONJ
issue-2196	101	61	does	do	AUX
issue-2196	101	62	it	it	PRON
issue-2196	101	63	provide	provide	VERB
issue-2196	101	64	for	for	ADP
issue-2196	101	65	the	the	DET
issue-2196	101	66	authority	authority	NOUN
issue-2196	101	67	of	of	ADP
issue-2196	101	68	the	the	DET
issue-2196	101	69	pension	pension	NOUN
issue-2196	101	70	fund	fund	NOUN
issue-2196	101	71	of	of	ADP
issue-2196	101	72	ukraine	ukraine	NOUN
issue-2196	101	73	to	to	PART
issue-2196	101	74	make	make	VERB
issue-2196	101	75	decisions	decision	NOUN
issue-2196	101	76	on	on	ADP
issue-2196	101	77	exemption	exemption	NOUN
issue-2196	101	78	from	from	ADP
issue-2196	101	79	the	the	DET
issue-2196	101	80	mandatory	mandatory	ADJ
issue-2196	101	81	state	state	NOUN
issue-2196	101	82	pension	pension	NOUN
issue-2196	101	83	insurance	insurance	NOUN
issue-2196	101	84	contribution	contribution	NOUN
issue-2196	101	85	on	on	ADP
issue-2196	101	86	transactions	transaction	NOUN
issue-2196	101	87	of	of	ADP
issue-2196	101	88	purchase	purchase	NOUN
issue-2196	101	89	and	and	CCONJ
issue-2196	101	90	sale	sale	NOUN
issue-2196	101	91	of	of	ADP
issue-2196	101	92	real	real	ADJ
issue-2196	101	93	estate	estate	NOUN
issue-2196	101	94	...	...	PUNCT
issue-2196	101	95	for	for	ADP
issue-2196	101	96	example	example	NOUN
issue-2196	101	97	,	,	PUNCT
issue-2196	101	98	the	the	DET
issue-2196	101	99	applicant	applicant	NOUN
issue-2196	101	100	did	do	AUX
issue-2196	101	101	not	not	PART
issue-2196	101	102	even	even	ADV
issue-2196	101	103	specify	specify	VERB
issue-2196	101	104	whether	whether	SCONJ
issue-2196	101	105	the	the	DET
issue-2196	101	106	amount	amount	NOUN
issue-2196	101	107	of	of	ADP
issue-2196	101	108	the	the	DET
issue-2196	101	109	mandatory	mandatory	ADJ
issue-2196	101	110	state	state	NOUN
issue-2196	101	111	pension	pension	NOUN
issue-2196	101	112	insurance	insurance	NOUN
issue-2196	101	113	fee	fee	NOUN
issue-2196	101	114	paid	pay	VERB
issue-2196	101	115	by	by	ADP
issue-2196	101	116	him	he	PRON
issue-2196	101	117	on	on	ADP
issue-2196	101	118	the	the	DET
issue-2196	101	119	sale	sale	NOUN
issue-2196	101	120	and	and	CCONJ
issue-2196	101	121	purchase	purchase	NOUN
issue-2196	101	122	of	of	ADP
issue-2196	101	123	real	real	ADJ
issue-2196	101	124	estate	estate	NOUN
issue-2196	101	125	was	be	AUX
issue-2196	101	126	an	an	DET
issue-2196	101	127	'	'	PUNCT
issue-2196	101	128	unreasonably	unreasonably	ADV
issue-2196	101	129	paid	pay	VERB
issue-2196	101	130	fee	fee	NOUN
issue-2196	101	131	'	'	PUNCT
issue-2196	101	132	or	or	CCONJ
issue-2196	101	133	'	'	PUNCT
issue-2196	101	134	erroneously	erroneously	ADV
issue-2196	101	135	credited	credit	VERB
issue-2196	101	136	funds	fund	NOUN
issue-2196	101	137	'	'	PUNCT
issue-2196	101	138	.	.	PUNCT
issue-2196	101	139	"	"	PUNCT
issue-2196	102	1	(	(	PUNCT
issue-2196	102	2	decision	decision	NOUN
issue-2196	102	3	of	of	ADP
issue-2196	102	4	the	the	DET
issue-2196	102	5	third	third	ADJ
issue-2196	102	6	appellate	appellate	ADJ
issue-2196	102	7	administrative	administrative	ADJ
issue-2196	102	8	court	court	NOUN
issue-2196	102	9	dated	date	VERB
issue-2196	102	10	july	july	PROPN
issue-2196	102	11	05	05	NUM
issue-2196	102	12	,	,	PUNCT
issue-2196	102	13	2023	2023	NUM
issue-2196	102	14	)	)	PUNCT
issue-2196	102	15	third	third	ADJ
issue-2196	102	16	instance	instance	NOUN
issue-2196	102	17	(	(	PUNCT
issue-2196	102	18	cassation	cassation	NOUN
issue-2196	102	19	)	)	PUNCT
issue-2196	102	20	–	–	PUNCT
issue-2196	102	21	the	the	DET
issue-2196	102	22	resolution	resolution	NOUN
issue-2196	102	23	of	of	ADP
issue-2196	102	24	the	the	DET
issue-2196	102	25	supreme	supreme	PROPN
issue-2196	102	26	court	court	PROPN
issue-2196	102	27	,	,	PUNCT
issue-2196	102	28	presided	preside	VERB
issue-2196	102	29	by	by	ADP
issue-2196	102	30	a	a	DET
issue-2196	102	31	judge	judge	NOUN
issue-2196	102	32	of	of	ADP
issue-2196	102	33	the	the	DET
issue-2196	102	34	administrative	administrative	ADJ
issue-2196	102	35	cassation	cassation	NOUN
issue-2196	102	36	court	court	NOUN
issue-2196	102	37	,	,	PUNCT
issue-2196	102	38	of	of	ADP
issue-2196	102	39	august	august	PROPN
issue-2196	102	40	21	21	NUM
issue-2196	102	41	,	,	PUNCT
issue-2196	102	42	2023	2023	NUM
issue-2196	102	43	(	(	PUNCT
issue-2196	102	44	case	case	NOUN
issue-2196	102	45	no	no	INTJ
issue-2196	102	46	.	.	NOUN
issue-2196	102	47	160/20055/22	160/20055/22	NUM
issue-2196	102	48	)	)	PUNCT
issue-2196	102	49	.	.	PUNCT
issue-2196	103	1	in	in	ADP
issue-2196	103	2	fact	fact	NOUN
issue-2196	103	3	,	,	PUNCT
issue-2196	103	4	the	the	DET
issue-2196	103	5	court	court	NOUN
issue-2196	103	6	of	of	ADP
issue-2196	103	7	cassation	cassation	NOUN
issue-2196	103	8	refused	refuse	VERB
issue-2196	103	9	to	to	PART
issue-2196	103	10	open	open	VERB
issue-2196	103	11	cassation	cassation	NOUN
issue-2196	103	12	proceedings	proceeding	NOUN
issue-2196	103	13	due	due	ADP
issue-2196	103	14	to	to	ADP
issue-2196	103	15	the	the	DET
issue-2196	103	16	lack	lack	NOUN
issue-2196	103	17	of	of	ADP
issue-2196	103	18	formal	formal	ADJ
issue-2196	103	19	grounds	ground	NOUN
issue-2196	103	20	for	for	ADP
issue-2196	103	21	its	its	PRON
issue-2196	103	22	opening	opening	NOUN
issue-2196	103	23	and	and	CCONJ
issue-2196	103	24	the	the	DET
issue-2196	103	25	"	"	PUNCT
issue-2196	103	26	insignificance	insignificance	NOUN
issue-2196	103	27	of	of	ADP
issue-2196	103	28	the	the	DET
issue-2196	103	29	case	case	NOUN
issue-2196	103	30	"	"	PUNCT
issue-2196	103	31	.	.	PUNCT
issue-2196	104	1	the	the	DET
issue-2196	104	2	key	key	ADJ
issue-2196	104	3	points	point	NOUN
issue-2196	104	4	made	make	VERB
issue-2196	104	5	by	by	ADP
issue-2196	104	6	the	the	DET
issue-2196	104	7	courts	court	NOUN
issue-2196	104	8	in	in	ADP
issue-2196	104	9	the	the	DET
issue-2196	104	10	relevant	relevant	ADJ
issue-2196	104	11	proceedings	proceeding	NOUN
issue-2196	104	12	include	include	VERB
issue-2196	104	13	the	the	DET
issue-2196	104	14	following	follow	VERB
issue-2196	104	15	:	:	PUNCT
issue-2196	104	16	–	–	PUNCT
issue-2196	104	17	following	follow	VERB
issue-2196	104	18	the	the	DET
issue-2196	104	19	entry	entry	NOUN
issue-2196	104	20	into	into	ADP
issue-2196	104	21	force	force	NOUN
issue-2196	104	22	of	of	ADP
issue-2196	104	23	resolution	resolution	NOUN
issue-2196	104	24	no	no	INTJ
issue-2196	104	25	.	.	PROPN
issue-2196	105	1	866	866	NUM
issue-2196	105	2	of	of	ADP
issue-2196	105	3	the	the	DET
issue-2196	105	4	cabinet	cabinet	NOUN
issue-2196	105	5	of	of	ADP
issue-2196	105	6	ministers	minister	NOUN
issue-2196	105	7	of	of	ADP
issue-2196	105	8	ukraine	ukraine	PROPN
issue-2196	105	9	dated	date	VERB
issue-2196	105	10	september	september	PROPN
issue-2196	105	11	23	23	NUM
issue-2196	105	12	,	,	PUNCT
issue-2196	105	13	2020	2020	NUM
issue-2196	105	14	,	,	PUNCT
issue-2196	105	15	the	the	DET
issue-2196	105	16	procedural	procedural	ADJ
issue-2196	105	17	mechanism	mechanism	NOUN
issue-2196	105	18	for	for	ADP
issue-2196	105	19	proving	prove	VERB
issue-2196	105	20	the	the	DET
issue-2196	105	21	fact	fact	NOUN
issue-2196	105	22	of	of	ADP
issue-2196	105	23	purchase	purchase	NOUN
issue-2196	105	24	of	of	ADP
issue-2196	105	25	housing	housing	NOUN
issue-2196	105	26	has	have	AUX
issue-2196	105	27	changed	change	VERB
issue-2196	105	28	for	for	ADP
issue-2196	105	29	the	the	DET
issue-2196	105	30	first	first	ADJ
issue-2196	105	31	time	time	NOUN
issue-2196	105	32	,	,	PUNCT
issue-2196	105	33	making	make	VERB
issue-2196	105	34	the	the	DET
issue-2196	105	35	previous	previous	ADJ
issue-2196	105	36	case	case	NOUN
issue-2196	105	37	law	law	NOUN
issue-2196	105	38	irrelevant	irrelevant	ADJ
issue-2196	105	39	;	;	PUNCT
issue-2196	105	40	–	–	PUNCT
issue-2196	105	41	the	the	DET
issue-2196	105	42	notary	notary	NOUN
issue-2196	105	43	is	be	AUX
issue-2196	105	44	responsible	responsible	ADJ
issue-2196	105	45	for	for	ADP
issue-2196	105	46	verifying	verify	VERB
issue-2196	105	47	the	the	DET
issue-2196	105	48	ownership	ownership	NOUN
issue-2196	105	49	of	of	ADP
issue-2196	105	50	documents	document	NOUN
issue-2196	105	51	confirming	confirm	VERB
issue-2196	105	52	the	the	DET
issue-2196	105	53	purchase	purchase	NOUN
issue-2196	105	54	of	of	ADP
issue-2196	105	55	housing	housing	NOUN
issue-2196	105	56	for	for	ADP
issue-2196	105	57	the	the	DET
issue-2196	105	58	first	first	ADJ
issue-2196	105	59	time	time	NOUN
issue-2196	105	60	,	,	PUNCT
issue-2196	105	61	and	and	CCONJ
issue-2196	105	62	the	the	DET
issue-2196	105	63	pension	pension	NOUN
issue-2196	105	64	fund	fund	NOUN
issue-2196	105	65	does	do	AUX
issue-2196	105	66	not	not	PART
issue-2196	105	67	have	have	VERB
issue-2196	105	68	such	such	ADJ
issue-2196	105	69	powers	power	NOUN
issue-2196	105	70	,	,	PUNCT
issue-2196	105	71	and	and	CCONJ
issue-2196	105	72	therefore	therefore	ADV
issue-2196	105	73	should	should	AUX
issue-2196	105	74	not	not	PART
issue-2196	105	75	determine	determine	VERB
issue-2196	105	76	the	the	DET
issue-2196	105	77	originality	originality	NOUN
issue-2196	105	78	of	of	ADP
issue-2196	105	79	the	the	DET
issue-2196	105	80	purchase	purchase	NOUN
issue-2196	105	81	of	of	ADP
issue-2196	105	82	housing	housing	NOUN
issue-2196	105	83	;	;	PUNCT
issue-2196	105	84	–	–	PUNCT
issue-2196	105	85	only	only	ADV
issue-2196	105	86	full	full	ADJ
issue-2196	105	87	documentary	documentary	NOUN
issue-2196	105	88	evidence	evidence	NOUN
issue-2196	105	89	can	can	AUX
issue-2196	105	90	provide	provide	VERB
issue-2196	105	91	proper	proper	ADJ
issue-2196	105	92	proof	proof	NOUN
issue-2196	105	93	of	of	ADP
issue-2196	105	94	a	a	DET
issue-2196	105	95	first	first	ADJ
issue-2196	105	96	-	-	PUNCT
issue-2196	105	97	time	time	NOUN
issue-2196	105	98	home	home	NOUN
issue-2196	105	99	purchase	purchase	NOUN
issue-2196	105	100	;	;	PUNCT
issue-2196	105	101	–	–	PUNCT
issue-2196	105	102	the	the	DET
issue-2196	105	103	category	category	NOUN
issue-2196	105	104	of	of	ADP
issue-2196	105	105	relevant	relevant	ADJ
issue-2196	105	106	cases	case	NOUN
issue-2196	105	107	is	be	AUX
issue-2196	105	108	considered	consider	VERB
issue-2196	105	109	insignificant	insignificant	ADJ
issue-2196	105	110	and	and	CCONJ
issue-2196	105	111	is	be	AUX
issue-2196	105	112	not	not	PART
issue-2196	105	113	subject	subject	ADJ
issue-2196	105	114	to	to	ADP
issue-2196	105	115	review	review	NOUN
issue-2196	105	116	in	in	ADP
issue-2196	105	117	cassation	cassation	NOUN
issue-2196	105	118	proceedings	proceeding	NOUN
issue-2196	105	119	.	.	PUNCT
issue-2196	106	1	in	in	ADP
issue-2196	106	2	this	this	DET
issue-2196	106	3	sense	sense	NOUN
issue-2196	106	4	,	,	PUNCT
issue-2196	106	5	not	not	PART
issue-2196	106	6	only	only	ADV
issue-2196	106	7	the	the	DET
issue-2196	106	8	conclusion	conclusion	NOUN
issue-2196	106	9	,	,	PUNCT
issue-2196	106	10	but	but	CCONJ
issue-2196	106	11	also	also	ADV
issue-2196	106	12	the	the	DET
issue-2196	106	13	logic	logic	NOUN
issue-2196	106	14	of	of	ADP
issue-2196	106	15	the	the	DET
issue-2196	106	16	reasoning	reasoning	NOUN
issue-2196	106	17	behind	behind	ADP
issue-2196	106	18	the	the	DET
issue-2196	106	19	decision	decision	NOUN
issue-2196	106	20	made	make	VERB
issue-2196	106	21	by	by	ADP
issue-2196	106	22	the	the	DET
issue-2196	106	23	courts	court	NOUN
issue-2196	106	24	in	in	ADP
issue-2196	106	25	the	the	DET
issue-2196	106	26	relevant	relevant	ADJ
issue-2196	106	27	case	case	NOUN
issue-2196	106	28	seems	seem	VERB
issue-2196	106	29	rather	rather	ADV
issue-2196	106	30	strange	strange	ADJ
issue-2196	106	31	.	.	PUNCT
issue-2196	107	1	4	4	X
issue-2196	107	2	.	.	X
issue-2196	107	3	conclusions	conclusion	NOUN
issue-2196	107	4	thus	thus	ADV
issue-2196	107	5	,	,	PUNCT
issue-2196	107	6	the	the	DET
issue-2196	107	7	current	current	ADJ
issue-2196	107	8	court	court	NOUN
issue-2196	107	9	practice	practice	NOUN
issue-2196	107	10	is	be	AUX
issue-2196	107	11	quite	quite	ADV
issue-2196	107	12	professional	professional	ADJ
issue-2196	107	13	in	in	ADP
issue-2196	107	14	nature	nature	NOUN
issue-2196	107	15	.	.	PUNCT
issue-2196	108	1	firstly	firstly	ADV
issue-2196	108	2	,	,	PUNCT
issue-2196	108	3	the	the	DET
issue-2196	108	4	decision	decision	NOUN
issue-2196	108	5	emphasises	emphasise	VERB
issue-2196	108	6	that	that	SCONJ
issue-2196	108	7	the	the	DET
issue-2196	108	8	obligation	obligation	NOUN
issue-2196	108	9	to	to	PART
issue-2196	108	10	confirm	confirm	VERB
issue-2196	108	11	the	the	DET
issue-2196	108	12	preferential	preferential	ADJ
issue-2196	108	13	status	status	NOUN
issue-2196	108	14	,	,	PUNCT
issue-2196	108	15	the	the	DET
issue-2196	108	16	existence	existence	NOUN
issue-2196	108	17	of	of	ADP
issue-2196	108	18	the	the	DET
issue-2196	108	19	relevant	relevant	ADJ
issue-2196	108	20	right	right	NOUN
issue-2196	108	21	,	,	PUNCT
issue-2196	108	22	is	be	AUX
issue-2196	108	23	imposed	impose	VERB
issue-2196	108	24	on	on	ADP
issue-2196	108	25	the	the	DET
issue-2196	108	26	individual	individual	NOUN
issue-2196	108	27	through	through	ADP
issue-2196	108	28	the	the	DET
issue-2196	108	29	submission	submission	NOUN
issue-2196	108	30	of	of	ADP
issue-2196	108	31	documents	document	NOUN
issue-2196	108	32	specified	specify	VERB
issue-2196	108	33	by	by	ADP
issue-2196	108	34	the	the	DET
issue-2196	108	35	legislation	legislation	NOUN
issue-2196	108	36	in	in	ADP
issue-2196	108	37	force	force	NOUN
issue-2196	108	38	.	.	PUNCT
issue-2196	109	1	according	accord	VERB
issue-2196	109	2	to	to	ADP
issue-2196	109	3	the	the	DET
issue-2196	109	4	court	court	NOUN
issue-2196	109	5	's	's	PART
issue-2196	109	6	position	position	NOUN
issue-2196	109	7	,	,	PUNCT
issue-2196	109	8	the	the	DET
issue-2196	109	9	burden	burden	NOUN
issue-2196	109	10	of	of	ADP
issue-2196	109	11	proving	prove	VERB
issue-2196	109	12	the	the	DET
issue-2196	109	13	existence	existence	NOUN
issue-2196	109	14	of	of	ADP
issue-2196	109	15	relevant	relevant	ADJ
issue-2196	109	16	grounds	ground	NOUN
issue-2196	109	17	is	be	AUX
issue-2196	109	18	placed	place	VERB
issue-2196	109	19	on	on	ADP
issue-2196	109	20	the	the	DET
issue-2196	109	21	claimant	claimant	NOUN
issue-2196	109	22	,	,	PUNCT
issue-2196	109	23	which	which	PRON
issue-2196	109	24	is	be	AUX
issue-2196	109	25	in	in	ADP
issue-2196	109	26	direct	direct	ADJ
issue-2196	109	27	contradiction	contradiction	NOUN
issue-2196	109	28	with	with	ADP
issue-2196	109	29	article	article	NOUN
issue-2196	109	30	77(2	77(2	NUM
issue-2196	109	31	)	)	PUNCT
issue-2196	109	32	of	of	ADP
issue-2196	109	33	the	the	DET
issue-2196	109	34	code	code	NOUN
issue-2196	109	35	of	of	ADP
issue-2196	109	36	administrative	administrative	ADJ
issue-2196	109	37	procedure	procedure	NOUN
issue-2196	109	38	of	of	ADP
issue-2196	109	39	ukraine	ukraine	NOUN
issue-2196	109	40	,	,	PUNCT
issue-2196	109	41	which	which	PRON
issue-2196	109	42	stipulates	stipulate	VERB
issue-2196	109	43	that	that	SCONJ
issue-2196	109	44	the	the	DET
issue-2196	109	45	burden	burden	NOUN
issue-2196	109	46	of	of	ADP
issue-2196	109	47	proving	prove	VERB
issue-2196	109	48	the	the	DET
issue-2196	109	49	legality	legality	NOUN
issue-2196	109	50	of	of	ADP
issue-2196	109	51	its	its	PRON
issue-2196	109	52	decisions	decision	NOUN
issue-2196	109	53	/	/	SYM
issue-2196	109	54	actions	action	NOUN
issue-2196	109	55	lies	lie	VERB
issue-2196	109	56	with	with	ADP
issue-2196	109	57	the	the	DET
issue-2196	109	58	subject	subject	NOUN
issue-2196	109	59	of	of	ADP
issue-2196	109	60	the	the	DET
issue-2196	109	61	authority	authority	NOUN
issue-2196	109	62	.	.	PUNCT
issue-2196	110	1	in	in	ADP
issue-2196	110	2	addition	addition	NOUN
issue-2196	110	3	,	,	PUNCT
issue-2196	110	4	the	the	DET
issue-2196	110	5	competent	competent	ADJ
issue-2196	110	6	authority	authority	NOUN
issue-2196	110	7	did	do	AUX
issue-2196	110	8	not	not	PART
issue-2196	110	9	prove	prove	VERB
issue-2196	110	10	the	the	DET
issue-2196	110	11	legitimacy	legitimacy	NOUN
issue-2196	110	12	of	of	ADP
issue-2196	110	13	the	the	DET
issue-2196	110	14	refusal	refusal	NOUN
issue-2196	110	15	to	to	PART
issue-2196	110	16	refund	refund	VERB
issue-2196	110	17	the	the	DET
issue-2196	110	18	mistakenly	mistakenly	ADV
issue-2196	110	19	paid	pay	VERB
issue-2196	110	20	contribution	contribution	NOUN
issue-2196	110	21	to	to	ADP
issue-2196	110	22	the	the	DET
issue-2196	110	23	plaintiff	plaintiff	NOUN
issue-2196	110	24	.	.	PUNCT
issue-2196	111	1	the	the	DET
issue-2196	111	2	court	court	NOUN
issue-2196	111	3	of	of	ADP
issue-2196	111	4	appeal	appeal	NOUN
issue-2196	111	5	noted	note	VERB
issue-2196	111	6	that	that	SCONJ
issue-2196	111	7	,	,	PUNCT
issue-2196	111	8	in	in	ADP
issue-2196	111	9	accordance	accordance	NOUN
issue-2196	111	10	with	with	ADP
issue-2196	111	11	the	the	DET
issue-2196	111	12	claim	claim	NOUN
issue-2196	111	13	,	,	PUNCT
issue-2196	111	14	the	the	DET
issue-2196	111	15	plaintiff	plaintiff	NOUN
issue-2196	111	16	had	have	AUX
issue-2196	111	17	not	not	PART
issue-2196	111	18	determined	determine	VERB
issue-2196	111	19	whether	whether	SCONJ
issue-2196	111	20	the	the	DET
issue-2196	111	21	amount	amount	NOUN
issue-2196	111	22	was	be	AUX
issue-2196	111	23	an	an	DET
issue-2196	111	24	"	"	PUNCT
issue-2196	111	25	unjustifiably	unjustifiably	ADV
issue-2196	111	26	paid	pay	VERB
issue-2196	111	27	contribution	contribution	NOUN
issue-2196	111	28	"	"	PUNCT
issue-2196	111	29	or	or	CCONJ
issue-2196	111	30	"	"	PUNCT
issue-2196	111	31	erroneously	erroneously	ADV
issue-2196	111	32	credited	credit	VERB
issue-2196	111	33	funds	fund	NOUN
issue-2196	111	34	"	"	PUNCT
issue-2196	111	35	.	.	PUNCT
issue-2196	112	1	however	however	ADV
issue-2196	112	2	,	,	PUNCT
issue-2196	112	3	in	in	ADP
issue-2196	112	4	the	the	DET
issue-2196	112	5	statement	statement	NOUN
issue-2196	112	6	of	of	ADP
issue-2196	112	7	claim	claim	NOUN
issue-2196	112	8	,	,	PUNCT
issue-2196	112	9	the	the	DET
issue-2196	112	10	plaintiff	plaintiff	NOUN
issue-2196	112	11	clearly	clearly	ADV
issue-2196	112	12	requests	request	VERB
issue-2196	112	13	a	a	DET
issue-2196	112	14	refund	refund	NOUN
issue-2196	112	15	of	of	ADP
issue-2196	112	16	the	the	DET
issue-2196	112	17	erroneously	erroneously	ADV
issue-2196	112	18	paid	pay	VERB
issue-2196	112	19	contribution	contribution	NOUN
issue-2196	112	20	.	.	PUNCT
issue-2196	113	1	moreover	moreover	ADV
issue-2196	113	2	,	,	PUNCT
issue-2196	113	3	the	the	DET
issue-2196	113	4	law	law	NOUN
issue-2196	113	5	does	do	AUX
issue-2196	113	6	not	not	PART
issue-2196	113	7	distinguish	distinguish	VERB
issue-2196	113	8	between	between	ADP
issue-2196	113	9	the	the	DET
issue-2196	113	10	methods	method	NOUN
issue-2196	113	11	of	of	ADP
issue-2196	113	12	refunding	refund	VERB
issue-2196	113	13	an	an	DET
issue-2196	113	14	"	"	PUNCT
issue-2196	113	15	unreasonably	unreasonably	ADV
issue-2196	113	16	paid	pay	VERB
issue-2196	113	17	contribution	contribution	NOUN
issue-2196	113	18	"	"	PUNCT
issue-2196	113	19	and	and	CCONJ
issue-2196	113	20	"	"	PUNCT
issue-2196	113	21	erroneously	erroneously	ADV
issue-2196	113	22	credited	credit	VERB
issue-2196	113	23	funds	fund	NOUN
issue-2196	113	24	"	"	PUNCT
issue-2196	113	25	.	.	PUNCT
issue-2196	114	1	secondly	secondly	ADV
issue-2196	114	2	,	,	PUNCT
issue-2196	114	3	the	the	DET
issue-2196	114	4	court	court	NOUN
issue-2196	114	5	draws	draw	VERB
issue-2196	114	6	attention	attention	NOUN
issue-2196	114	7	to	to	ADP
issue-2196	114	8	the	the	DET
issue-2196	114	9	relevant	relevant	ADJ
issue-2196	114	10	information	information	NOUN
issue-2196	114	11	available	available	ADJ
issue-2196	114	12	from	from	ADP
issue-2196	114	13	the	the	DET
issue-2196	114	14	state	state	NOUN
issue-2196	114	15	register	register	NOUN
issue-2196	114	16	of	of	ADP
issue-2196	114	17	real	real	ADJ
issue-2196	114	18	property	property	NOUN
issue-2196	114	19	rights	right	NOUN
issue-2196	114	20	and	and	CCONJ
issue-2196	114	21	the	the	DET
issue-2196	114	22	register	register	NOUN
issue-2196	114	23	of	of	ADP
issue-2196	114	24	property	property	NOUN
issue-2196	114	25	rights	right	NOUN
issue-2196	114	26	to	to	ADP
issue-2196	114	27	real	real	ADJ
issue-2196	114	28	estate	estate	NOUN
issue-2196	114	29	,	,	PUNCT
issue-2196	114	30	the	the	DET
issue-2196	114	31	state	state	NOUN
issue-2196	114	32	register	register	NOUN
issue-2196	114	33	of	of	ADP
issue-2196	114	34	mortgages	mortgage	NOUN
issue-2196	114	35	,	,	PUNCT
issue-2196	114	36	and	and	CCONJ
issue-2196	114	37	the	the	DET
issue-2196	114	38	unified	unified	ADJ
issue-2196	114	39	register	register	NOUN
issue-2196	114	40	of	of	ADP
issue-2196	114	41	prohibitions	prohibition	NOUN
issue-2196	114	42	on	on	ADP
issue-2196	114	43	alienation	alienation	NOUN
issue-2196	114	44	of	of	ADP
issue-2196	114	45	real	real	ADJ
issue-2196	114	46	estate	estate	NOUN
issue-2196	114	47	objects	object	NOUN
issue-2196	114	48	in	in	ADP
issue-2196	114	49	relation	relation	NOUN
issue-2196	114	50	to	to	ADP
issue-2196	114	51	the	the	DET
issue-2196	114	52	subject	subject	ADJ
issue-2196	114	53	matter	matter	NOUN
issue-2196	114	54	of	of	ADP
issue-2196	114	55	the	the	DET
issue-2196	114	56	dispute	dispute	NOUN
issue-2196	114	57	.	.	PUNCT
issue-2196	115	1	however	however	ADV
issue-2196	115	2	,	,	PUNCT
issue-2196	115	3	such	such	ADJ
issue-2196	115	4	information	information	NOUN
issue-2196	115	5	is	be	AUX
issue-2196	115	6	already	already	ADV
issue-2196	115	7	proper	proper	ADJ
issue-2196	115	8	evidence	evidence	NOUN
issue-2196	115	9	.	.	PUNCT
issue-2196	116	1	at	at	ADP
issue-2196	116	2	the	the	DET
issue-2196	116	3	same	same	ADJ
issue-2196	116	4	time	time	NOUN
issue-2196	116	5	,	,	PUNCT
issue-2196	116	6	the	the	DET
issue-2196	116	7	court	court	NOUN
issue-2196	116	8	draws	draw	VERB
issue-2196	116	9	the	the	DET
issue-2196	116	10	opposite	opposite	ADJ
issue-2196	116	11	conclusion	conclusion	NOUN
issue-2196	116	12	that	that	SCONJ
issue-2196	116	13	this	this	PRON
issue-2196	116	14	is	be	AUX
issue-2196	116	15	not	not	PART
issue-2196	116	16	sufficient	sufficient	ADJ
issue-2196	116	17	to	to	PART
issue-2196	116	18	confirm	confirm	VERB
issue-2196	116	19	the	the	DET
issue-2196	116	20	circumstances	circumstance	NOUN
issue-2196	116	21	of	of	ADP
issue-2196	116	22	the	the	DET
issue-2196	116	23	plaintiff	plaintiff	NOUN
issue-2196	116	24	's	's	PART
issue-2196	116	25	first	first	ADJ
issue-2196	116	26	acquisition	acquisition	NOUN
issue-2196	116	27	of	of	ADP
issue-2196	116	28	housing	housing	NOUN
issue-2196	116	29	.	.	PUNCT
issue-2196	117	1	thirdly	thirdly	ADV
issue-2196	117	2	,	,	PUNCT
issue-2196	117	3	for	for	ADP
issue-2196	117	4	a	a	DET
issue-2196	117	5	long	long	ADJ
issue-2196	117	6	time	time	NOUN
issue-2196	117	7	,	,	PUNCT
issue-2196	117	8	the	the	DET
issue-2196	117	9	court	court	NOUN
issue-2196	117	10	practice	practice	NOUN
issue-2196	117	11	was	be	AUX
issue-2196	117	12	based	base	VERB
issue-2196	117	13	on	on	ADP
issue-2196	117	14	the	the	DET
issue-2196	117	15	fact	fact	NOUN
issue-2196	117	16	that	that	SCONJ
issue-2196	117	17	in	in	ADP
issue-2196	117	18	this	this	DET
issue-2196	117	19	category	category	NOUN
issue-2196	117	20	of	of	ADP
issue-2196	117	21	disputes	dispute	NOUN
issue-2196	117	22	,	,	PUNCT
issue-2196	117	23	citizens	citizen	NOUN
issue-2196	117	24	'	'	PART
issue-2196	117	25	claims	claim	NOUN
issue-2196	117	26	were	be	AUX
issue-2196	117	27	consistently	consistently	ADV
issue-2196	117	28	satisfied	satisfied	ADJ
issue-2196	117	29	.	.	PUNCT
issue-2196	118	1	this	this	DET
issue-2196	118	2	position	position	NOUN
issue-2196	118	3	was	be	AUX
issue-2196	118	4	based	base	VERB
issue-2196	118	5	on	on	ADP
issue-2196	118	6	the	the	DET
issue-2196	118	7	absence	absence	NOUN
issue-2196	118	8	of	of	ADP
issue-2196	118	9	a	a	DET
issue-2196	118	10	legislative	legislative	ADJ
issue-2196	118	11	mechanism	mechanism	NOUN
issue-2196	118	12	for	for	ADP
issue-2196	118	13	proving	prove	VERB
issue-2196	118	14	the	the	DET
issue-2196	118	15	circumstances	circumstance	NOUN
issue-2196	118	16	of	of	ADP
issue-2196	118	17	the	the	DET
issue-2196	118	18	first	first	ADJ
issue-2196	118	19	-	-	PUNCT
issue-2196	118	20	time	time	NOUN
issue-2196	118	21	purchase	purchase	NOUN
issue-2196	118	22	of	of	ADP
issue-2196	118	23	an	an	DET
issue-2196	118	24	apartment	apartment	NOUN
issue-2196	118	25	at	at	ADP
issue-2196	118	26	the	the	DET
issue-2196	118	27	stage	stage	NOUN
issue-2196	118	28	of	of	ADP
issue-2196	118	29	notarisation	notarisation	NOUN
issue-2196	118	30	of	of	ADP
issue-2196	118	31	the	the	DET
issue-2196	118	32	apartment	apartment	NOUN
issue-2196	118	33	purchase	purchase	NOUN
issue-2196	118	34	and	and	CCONJ
issue-2196	118	35	sale	sale	NOUN
issue-2196	118	36	agreement	agreement	NOUN
issue-2196	118	37	.	.	PUNCT
issue-2196	119	1	it	it	PRON
issue-2196	119	2	was	be	AUX
issue-2196	119	3	impossible	impossible	ADJ
issue-2196	119	4	to	to	PART
issue-2196	119	5	perform	perform	VERB
issue-2196	119	6	notarial	notarial	ADJ
issue-2196	119	7	acts	act	NOUN
issue-2196	119	8	without	without	ADP
issue-2196	119	9	paying	pay	VERB
issue-2196	119	10	such	such	DET
issue-2196	119	11	a	a	DET
issue-2196	119	12	contribution	contribution	NOUN
issue-2196	119	13	.	.	PUNCT
issue-2196	120	1	given	give	VERB
issue-2196	120	2	that	that	SCONJ
issue-2196	120	3	the	the	DET
issue-2196	120	4	notary	notary	NOUN
issue-2196	120	5	is	be	AUX
issue-2196	120	6	responsible	responsible	ADJ
issue-2196	120	7	for	for	ADP
issue-2196	120	8	verifying	verify	VERB
issue-2196	120	9	the	the	DET
issue-2196	120	10	availability	availability	NOUN
issue-2196	120	11	of	of	ADP
issue-2196	120	12	the	the	DET
issue-2196	120	13	necessary	necessary	ADJ
issue-2196	120	14	documents	document	NOUN
issue-2196	120	15	,	,	PUNCT
issue-2196	120	16	the	the	DET
issue-2196	120	17	court	court	NOUN
issue-2196	120	18	of	of	ADP
issue-2196	120	19	appeal	appeal	NOUN
issue-2196	120	20	stated	state	VERB
issue-2196	120	21	that	that	SCONJ
issue-2196	120	22	the	the	DET
issue-2196	120	23	law	law	NOUN
issue-2196	120	24	does	do	AUX
issue-2196	120	25	not	not	PART
issue-2196	120	26	provide	provide	VERB
issue-2196	120	27	for	for	ADP
issue-2196	120	28	the	the	DET
issue-2196	120	29	pension	pension	NOUN
issue-2196	120	30	fund	fund	NOUN
issue-2196	120	31	of	of	ADP
issue-2196	120	32	ukraine	ukraine	NOUN
issue-2196	120	33	to	to	PART
issue-2196	120	34	make	make	VERB
issue-2196	120	35	decisions	decision	NOUN
issue-2196	120	36	on	on	ADP
issue-2196	120	37	exemption	exemption	NOUN
issue-2196	120	38	from	from	ADP
issue-2196	120	39	the	the	DET
issue-2196	120	40	mandatory	mandatory	ADJ
issue-2196	120	41	state	state	NOUN
issue-2196	120	42	pension	pension	NOUN
issue-2196	120	43	insurance	insurance	NOUN
issue-2196	120	44	contribution	contribution	NOUN
issue-2196	120	45	in	in	ADP
issue-2196	120	46	transactions	transaction	NOUN
issue-2196	120	47	involving	involve	VERB
issue-2196	120	48	the	the	DET
issue-2196	120	49	sale	sale	NOUN
issue-2196	120	50	and	and	CCONJ
issue-2196	120	51	purchase	purchase	NOUN
issue-2196	120	52	of	of	ADP
issue-2196	120	53	real	real	ADJ
issue-2196	120	54	estate	estate	NOUN
issue-2196	120	55	.	.	PUNCT
issue-2196	121	1	however	however	ADV
issue-2196	121	2	,	,	PUNCT
issue-2196	121	3	the	the	DET
issue-2196	121	4	court	court	NOUN
issue-2196	121	5	of	of	ADP
issue-2196	121	6	appeal	appeal	NOUN
issue-2196	121	7	noted	note	VERB
issue-2196	121	8	that	that	SCONJ
issue-2196	121	9	it	it	PRON
issue-2196	121	10	was	be	AUX
issue-2196	121	11	aware	aware	ADJ
issue-2196	121	12	of	of	ADP
issue-2196	121	13	the	the	DET
issue-2196	121	14	supreme	supreme	PROPN
issue-2196	121	15	court	court	PROPN
issue-2196	121	16	's	's	PART
issue-2196	121	17	decisions	decision	NOUN
issue-2196	121	18	requiring	require	VERB
issue-2196	121	19	the	the	DET
issue-2196	121	20	pension	pension	NOUN
issue-2196	121	21	fund	fund	NOUN
issue-2196	121	22	of	of	ADP
issue-2196	121	23	ukraine	ukraine	PROPN
issue-2196	121	24	to	to	PART
issue-2196	121	25	submit	submit	VERB
issue-2196	121	26	applications	application	NOUN
issue-2196	121	27	to	to	ADP
issue-2196	121	28	the	the	DET
issue-2196	121	29	state	state	NOUN
issue-2196	121	30	treasury	treasury	NOUN
issue-2196	121	31	service	service	NOUN
issue-2196	121	32	for	for	ADP
issue-2196	121	33	the	the	DET
issue-2196	121	34	refund	refund	NOUN
issue-2196	121	35	of	of	ADP
issue-2196	121	36	erroneously	erroneously	ADV
issue-2196	121	37	paid	pay	VERB
issue-2196	121	38	amounts	amount	NOUN
issue-2196	121	39	of	of	ADP
issue-2196	121	40	the	the	DET
issue-2196	121	41	mandatory	mandatory	ADJ
issue-2196	121	42	state	state	NOUN
issue-2196	121	43	pension	pension	NOUN
issue-2196	121	44	insurance	insurance	NOUN
issue-2196	121	45	fee	fee	NOUN
issue-2196	121	46	on	on	ADP
issue-2196	121	47	real	real	ADJ
issue-2196	121	48	estate	estate	NOUN
issue-2196	121	49	transactions	transaction	NOUN
issue-2196	121	50	to	to	ADP
issue-2196	121	51	the	the	DET
issue-2196	121	52	plaintiffs	plaintiff	NOUN
issue-2196	121	53	.	.	PUNCT
issue-2196	122	1	however	however	ADV
issue-2196	122	2	,	,	PUNCT
issue-2196	122	3	this	this	DET
issue-2196	122	4	practice	practice	NOUN
issue-2196	122	5	is	be	AUX
issue-2196	122	6	ignored	ignore	VERB
issue-2196	122	7	by	by	ADP
issue-2196	122	8	the	the	DET
issue-2196	122	9	courts	court	NOUN
issue-2196	122	10	as	as	ADP
issue-2196	122	11	irrelevant	irrelevant	ADJ
issue-2196	122	12	.	.	PUNCT
issue-2196	122	13	fourthly	fourthly	ADV
issue-2196	122	14	,	,	PUNCT
issue-2196	122	15	the	the	DET
issue-2196	122	16	court	court	NOUN
issue-2196	122	17	ruled	rule	VERB
issue-2196	122	18	that	that	SCONJ
issue-2196	122	19	a	a	DET
issue-2196	122	20	person	person	NOUN
issue-2196	122	21	who	who	PRON
issue-2196	122	22	mistakenly	mistakenly	ADV
issue-2196	122	23	paid	pay	VERB
issue-2196	122	24	the	the	DET
issue-2196	122	25	contribution	contribution	NOUN
issue-2196	122	26	may	may	AUX
issue-2196	122	27	apply	apply	VERB
issue-2196	122	28	to	to	ADP
issue-2196	122	29	the	the	DET
issue-2196	122	30	pension	pension	NOUN
issue-2196	122	31	fund	fund	NOUN
issue-2196	122	32	of	of	ADP
issue-2196	122	33	ukraine	ukraine	NOUN
issue-2196	122	34	for	for	ADP
issue-2196	122	35	a	a	DET
issue-2196	122	36	refund	refund	NOUN
issue-2196	122	37	from	from	ADP
issue-2196	122	38	the	the	DET
issue-2196	122	39	budget	budget	NOUN
issue-2196	122	40	,	,	PUNCT
issue-2196	122	41	but	but	CCONJ
issue-2196	122	42	it	it	PRON
issue-2196	122	43	is	be	AUX
issue-2196	122	44	the	the	DET
issue-2196	122	45	person	person	NOUN
issue-2196	122	46	who	who	PRON
issue-2196	122	47	must	must	AUX
issue-2196	122	48	provide	provide	VERB
issue-2196	122	49	evidence	evidence	NOUN
issue-2196	122	50	to	to	PART
issue-2196	122	51	prove	prove	VERB
issue-2196	122	52	that	that	SCONJ
issue-2196	122	53	he	he	PRON
issue-2196	122	54	or	or	CCONJ
issue-2196	122	55	she	she	PRON
issue-2196	122	56	made	make	VERB
issue-2196	122	57	a	a	DET
issue-2196	122	58	mistake	mistake	NOUN
issue-2196	122	59	in	in	ADP
issue-2196	122	60	paying	pay	VERB
issue-2196	122	61	the	the	DET
issue-2196	122	62	contribution	contribution	NOUN
issue-2196	122	63	.	.	PUNCT
issue-2196	123	1	the	the	DET
issue-2196	123	2	court	court	NOUN
issue-2196	123	3	stated	state	VERB
issue-2196	123	4	that	that	SCONJ
issue-2196	123	5	there	there	PRON
issue-2196	123	6	are	be	VERB
issue-2196	123	7	no	no	DET
issue-2196	123	8	grounds	ground	NOUN
issue-2196	123	9	for	for	ADP
issue-2196	123	10	shifting	shift	VERB
issue-2196	123	11	the	the	DET
issue-2196	123	12	burden	burden	NOUN
issue-2196	123	13	of	of	ADP
issue-2196	123	14	proving	prove	VERB
issue-2196	123	15	a	a	DET
issue-2196	123	16	person	person	NOUN
issue-2196	123	17	's	's	PART
issue-2196	123	18	mistake	mistake	NOUN
issue-2196	123	19	to	to	ADP
issue-2196	123	20	the	the	DET
issue-2196	123	21	state	state	NOUN
issue-2196	123	22	.	.	PUNCT
issue-2196	124	1	moreover	moreover	ADV
issue-2196	124	2	,	,	PUNCT
issue-2196	124	3	in	in	ADP
issue-2196	124	4	its	its	PRON
issue-2196	124	5	baltic	baltic	ADJ
issue-2196	124	6	journal	journal	NOUN
issue-2196	124	7	of	of	ADP
issue-2196	124	8	economic	economic	ADJ
issue-2196	124	9	studies	study	NOUN
issue-2196	124	10	42	42	NUM
issue-2196	124	11	vol	vol	NOUN
issue-2196	124	12	.	.	PUNCT
issue-2196	124	13	9	9	NUM
issue-2196	124	14	no	no	NOUN
issue-2196	124	15	.	.	NOUN
issue-2196	124	16	4	4	NUM
issue-2196	124	17	,	,	PUNCT
issue-2196	124	18	2023	2023	NUM
issue-2196	124	19	decision	decision	NOUN
issue-2196	124	20	dated	date	VERB
issue-2196	124	21	15	15	NUM
issue-2196	124	22	july	july	NOUN
issue-2196	124	23	2021	2021	NUM
issue-2196	124	24	in	in	ADP
issue-2196	124	25	case	case	NOUN
issue-2196	124	26	no	no	NOUN
issue-2196	124	27	.	.	NOUN
issue-2196	124	28	826/4789/17	826/4789/17	NUM
issue-2196	124	29	,	,	PUNCT
issue-2196	124	30	the	the	DET
issue-2196	124	31	supreme	supreme	PROPN
issue-2196	124	32	court	court	PROPN
issue-2196	124	33	stated	state	VERB
issue-2196	124	34	that	that	SCONJ
issue-2196	124	35	a	a	DET
issue-2196	124	36	person	person	NOUN
issue-2196	124	37	is	be	AUX
issue-2196	124	38	exempt	exempt	ADJ
issue-2196	124	39	from	from	ADP
issue-2196	124	40	paying	pay	VERB
issue-2196	124	41	the	the	DET
issue-2196	124	42	mandatory	mandatory	ADJ
issue-2196	124	43	state	state	NOUN
issue-2196	124	44	pension	pension	NOUN
issue-2196	124	45	insurance	insurance	NOUN
issue-2196	124	46	contribution	contribution	NOUN
issue-2196	124	47	on	on	ADP
issue-2196	124	48	transactions	transaction	NOUN
issue-2196	124	49	of	of	ADP
issue-2196	124	50	purchase	purchase	NOUN
issue-2196	124	51	and	and	CCONJ
issue-2196	124	52	sale	sale	NOUN
issue-2196	124	53	of	of	ADP
issue-2196	124	54	real	real	ADJ
issue-2196	124	55	estate	estate	NOUN
issue-2196	124	56	if	if	SCONJ
issue-2196	124	57	he	he	PRON
issue-2196	124	58	or	or	CCONJ
issue-2196	124	59	she	she	PRON
issue-2196	124	60	purchases	purchase	VERB
issue-2196	124	61	a	a	DET
issue-2196	124	62	home	home	NOUN
issue-2196	124	63	for	for	ADP
issue-2196	124	64	the	the	DET
issue-2196	124	65	first	first	ADJ
issue-2196	124	66	time	time	NOUN
issue-2196	124	67	,	,	PUNCT
issue-2196	124	68	and	and	CCONJ
issue-2196	124	69	the	the	DET
issue-2196	124	70	contribution	contribution	NOUN
issue-2196	124	71	mistakenly	mistakenly	ADV
issue-2196	124	72	paid	pay	VERB
issue-2196	124	73	by	by	ADP
issue-2196	124	74	him	he	PRON
issue-2196	124	75	or	or	CCONJ
issue-2196	124	76	her	she	PRON
issue-2196	124	77	when	when	SCONJ
issue-2196	124	78	concluding	conclude	VERB
issue-2196	124	79	the	the	DET
issue-2196	124	80	apartment	apartment	NOUN
issue-2196	124	81	purchase	purchase	NOUN
issue-2196	124	82	and	and	CCONJ
issue-2196	124	83	sale	sale	NOUN
issue-2196	124	84	agreement	agreement	NOUN
issue-2196	124	85	is	be	AUX
issue-2196	124	86	subject	subject	ADJ
issue-2196	124	87	to	to	ADP
issue-2196	124	88	refund	refund	NOUN
issue-2196	124	89	.	.	PUNCT
issue-2196	125	1	in	in	ADP
issue-2196	125	2	addition	addition	NOUN
issue-2196	125	3	,	,	PUNCT
issue-2196	125	4	the	the	DET
issue-2196	125	5	responsibility	responsibility	NOUN
issue-2196	125	6	for	for	ADP
issue-2196	125	7	unlawful	unlawful	ADJ
issue-2196	125	8	inaction	inaction	NOUN
issue-2196	125	9	in	in	ADP
issue-2196	125	10	this	this	DET
issue-2196	125	11	case	case	NOUN
issue-2196	125	12	rests	rest	VERB
issue-2196	125	13	with	with	ADP
issue-2196	125	14	the	the	DET
issue-2196	125	15	pension	pension	NOUN
issue-2196	125	16	fund	fund	NOUN
issue-2196	125	17	of	of	ADP
issue-2196	125	18	ukraine	ukraine	NOUN
issue-2196	125	19	,	,	PUNCT
issue-2196	125	20	to	to	PART
issue-2196	125	21	which	which	PRON
issue-2196	125	22	the	the	DET
issue-2196	125	23	person	person	NOUN
issue-2196	125	24	applies	apply	VERB
issue-2196	125	25	.	.	PUNCT
issue-2196	126	1	thus	thus	ADV
issue-2196	126	2	,	,	PUNCT
issue-2196	126	3	the	the	DET
issue-2196	126	4	ability	ability	NOUN
issue-2196	126	5	of	of	ADP
issue-2196	126	6	a	a	DET
issue-2196	126	7	person	person	NOUN
issue-2196	126	8	to	to	PART
issue-2196	126	9	protect	protect	VERB
issue-2196	126	10	their	their	PRON
issue-2196	126	11	violated	violate	VERB
issue-2196	126	12	rights	right	NOUN
issue-2196	126	13	in	in	ADP
issue-2196	126	14	a	a	DET
issue-2196	126	15	situation	situation	NOUN
issue-2196	126	16	where	where	SCONJ
issue-2196	126	17	they	they	PRON
issue-2196	126	18	are	be	AUX
issue-2196	126	19	legally	legally	ADV
issue-2196	126	20	entitled	entitle	VERB
issue-2196	126	21	to	to	ADP
issue-2196	126	22	such	such	ADJ
issue-2196	126	23	assistance	assistance	NOUN
issue-2196	126	24	is	be	AUX
issue-2196	126	25	fundamentally	fundamentally	ADV
issue-2196	126	26	undermined	undermined	ADJ
issue-2196	126	27	.	.	PUNCT
issue-2196	127	1	a	a	DET
issue-2196	127	2	taxpayer	taxpayer	NOUN
issue-2196	127	3	with	with	ADP
issue-2196	127	4	this	this	DET
issue-2196	127	5	privilege	privilege	NOUN
issue-2196	127	6	can	can	AUX
issue-2196	127	7	not	not	PART
issue-2196	127	8	purchase	purchase	VERB
issue-2196	127	9	an	an	DET
issue-2196	127	10	apartment	apartment	NOUN
issue-2196	127	11	without	without	ADP
issue-2196	127	12	paying	pay	VERB
issue-2196	127	13	the	the	DET
issue-2196	127	14	contribution	contribution	NOUN
issue-2196	127	15	(	(	PUNCT
issue-2196	127	16	from	from	ADP
issue-2196	127	17	which	which	PRON
issue-2196	127	18	he	he	PRON
issue-2196	127	19	is	be	AUX
issue-2196	127	20	exempt	exempt	ADJ
issue-2196	127	21	in	in	ADP
issue-2196	127	22	this	this	DET
issue-2196	127	23	situation	situation	NOUN
issue-2196	127	24	)	)	PUNCT
issue-2196	127	25	,	,	PUNCT
issue-2196	127	26	as	as	SCONJ
issue-2196	127	27	such	such	DET
issue-2196	127	28	a	a	DET
issue-2196	127	29	taxpayer	taxpayer	NOUN
issue-2196	127	30	will	will	AUX
issue-2196	127	31	be	be	AUX
issue-2196	127	32	denied	deny	VERB
issue-2196	127	33	notarisation	notarisation	NOUN
issue-2196	127	34	of	of	ADP
issue-2196	127	35	the	the	DET
issue-2196	127	36	agreement	agreement	NOUN
issue-2196	127	37	without	without	ADP
issue-2196	127	38	prior	prior	ADJ
issue-2196	127	39	payment	payment	NOUN
issue-2196	127	40	of	of	ADP
issue-2196	127	41	the	the	DET
issue-2196	127	42	pension	pension	NOUN
issue-2196	127	43	contribution	contribution	NOUN
issue-2196	127	44	(	(	PUNCT
issue-2196	127	45	due	due	ADP
issue-2196	127	46	to	to	ADP
issue-2196	127	47	the	the	DET
issue-2196	127	48	regulatory	regulatory	ADJ
issue-2196	127	49	framework	framework	NOUN
issue-2196	127	50	)	)	PUNCT
issue-2196	127	51	.	.	PUNCT
issue-2196	128	1	then	then	ADV
issue-2196	128	2	,	,	PUNCT
issue-2196	128	3	when	when	SCONJ
issue-2196	128	4	applying	apply	VERB
issue-2196	128	5	to	to	ADP
issue-2196	128	6	the	the	DET
issue-2196	128	7	pension	pension	NOUN
issue-2196	128	8	fund	fund	NOUN
issue-2196	128	9	for	for	ADP
issue-2196	128	10	a	a	DET
issue-2196	128	11	refund	refund	NOUN
issue-2196	128	12	of	of	ADP
issue-2196	128	13	the	the	DET
issue-2196	128	14	erroneously	erroneously	ADV
issue-2196	128	15	paid	pay	VERB
issue-2196	128	16	contribution	contribution	NOUN
issue-2196	128	17	,	,	PUNCT
issue-2196	128	18	they	they	PRON
issue-2196	128	19	are	be	AUX
issue-2196	128	20	denied	deny	VERB
issue-2196	128	21	this	this	DET
issue-2196	128	22	right	right	NOUN
issue-2196	128	23	.	.	PUNCT
issue-2196	129	1	filing	file	VERB
issue-2196	129	2	a	a	DET
issue-2196	129	3	lawsuit	lawsuit	NOUN
issue-2196	129	4	with	with	ADP
issue-2196	129	5	an	an	DET
issue-2196	129	6	administrative	administrative	ADJ
issue-2196	129	7	court	court	NOUN
issue-2196	129	8	,	,	PUNCT
issue-2196	129	9	which	which	PRON
issue-2196	129	10	was	be	AUX
issue-2196	129	11	created	create	VERB
issue-2196	129	12	to	to	PART
issue-2196	129	13	protect	protect	VERB
issue-2196	129	14	the	the	DET
issue-2196	129	15	rights	right	NOUN
issue-2196	129	16	and	and	CCONJ
issue-2196	129	17	interests	interest	NOUN
issue-2196	129	18	of	of	ADP
issue-2196	129	19	parties	party	NOUN
issue-2196	129	20	to	to	ADP
issue-2196	129	21	legal	legal	ADJ
issue-2196	129	22	relations	relation	NOUN
issue-2196	129	23	from	from	ADP
issue-2196	129	24	state	state	NOUN
issue-2196	129	25	arbitrariness	arbitrariness	NOUN
issue-2196	129	26	,	,	PUNCT
issue-2196	129	27	leads	lead	VERB
issue-2196	129	28	to	to	ADP
issue-2196	129	29	an	an	DET
issue-2196	129	30	unlawful	unlawful	ADJ
issue-2196	129	31	decision	decision	NOUN
issue-2196	129	32	in	in	ADP
issue-2196	129	33	favour	favour	NOUN
issue-2196	129	34	of	of	ADP
issue-2196	129	35	the	the	DET
issue-2196	129	36	state	state	NOUN
issue-2196	129	37	.	.	PUNCT
issue-2196	130	1	moreover	moreover	ADV
issue-2196	130	2	,	,	PUNCT
issue-2196	130	3	given	give	VERB
issue-2196	130	4	that	that	SCONJ
issue-2196	130	5	this	this	DET
issue-2196	130	6	category	category	NOUN
issue-2196	130	7	of	of	ADP
issue-2196	130	8	cases	case	NOUN
issue-2196	130	9	is	be	AUX
issue-2196	130	10	a	a	DET
issue-2196	130	11	category	category	NOUN
issue-2196	130	12	of	of	ADP
issue-2196	130	13	cases	case	NOUN
issue-2196	130	14	of	of	ADP
issue-2196	130	15	minor	minor	ADJ
issue-2196	130	16	complexity	complexity	NOUN
issue-2196	130	17	,	,	PUNCT
issue-2196	130	18	they	they	PRON
issue-2196	130	19	are	be	AUX
issue-2196	130	20	considered	consider	VERB
issue-2196	130	21	under	under	ADP
issue-2196	130	22	the	the	DET
issue-2196	130	23	rules	rule	NOUN
issue-2196	130	24	of	of	ADP
issue-2196	130	25	simplified	simplified	ADJ
issue-2196	130	26	action	action	NOUN
issue-2196	130	27	proceedings1	proceedings1	NOUN
issue-2196	130	28	,	,	PUNCT
issue-2196	130	29	and	and	CCONJ
issue-2196	130	30	the	the	DET
issue-2196	130	31	decision	decision	NOUN
issue-2196	130	32	of	of	ADP
issue-2196	130	33	the	the	DET
issue-2196	130	34	court	court	NOUN
issue-2196	130	35	of	of	ADP
issue-2196	130	36	appeal	appeal	NOUN
issue-2196	130	37	is	be	AUX
issue-2196	130	38	final	final	ADJ
issue-2196	130	39	.	.	PUNCT
issue-2196	131	1	it	it	PRON
issue-2196	131	2	has	have	AUX
issue-2196	131	3	been	be	AUX
issue-2196	131	4	established	establish	VERB
issue-2196	131	5	that	that	SCONJ
issue-2196	131	6	the	the	DET
issue-2196	131	7	consistency	consistency	NOUN
issue-2196	131	8	of	of	ADP
issue-2196	131	9	court	court	NOUN
issue-2196	131	10	practice	practice	NOUN
issue-2196	131	11	does	do	AUX
issue-2196	131	12	not	not	PART
issue-2196	131	13	contribute	contribute	VERB
issue-2196	131	14	to	to	ADP
issue-2196	131	15	the	the	DET
issue-2196	131	16	recent	recent	ADJ
issue-2196	131	17	regulatory	regulatory	ADJ
issue-2196	131	18	transformations	transformation	NOUN
issue-2196	131	19	in	in	ADP
issue-2196	131	20	the	the	DET
issue-2196	131	21	legal	legal	ADJ
issue-2196	131	22	mechanism	mechanism	NOUN
issue-2196	131	23	for	for	ADP
issue-2196	131	24	implementing	implement	VERB
issue-2196	131	25	the	the	DET
issue-2196	131	26	analysed	analyse	VERB
issue-2196	131	27	benefit	benefit	NOUN
issue-2196	131	28	.	.	PUNCT
issue-2196	132	1	1	1	NUM
issue-2196	132	2	code	code	NOUN
issue-2196	132	3	of	of	ADP
issue-2196	132	4	administrative	administrative	ADJ
issue-2196	132	5	court	court	NOUN
issue-2196	132	6	procedure	procedure	NOUN
issue-2196	132	7	of	of	ADP
issue-2196	132	8	ukraine	ukraine	NOUN
issue-2196	132	9	(	(	PUNCT
issue-2196	132	10	bulletin	bulletin	NOUN
issue-2196	132	11	of	of	ADP
issue-2196	132	12	the	the	DET
issue-2196	132	13	verkhovna	verkhovna	NOUN
issue-2196	132	14	rada	rada	PROPN
issue-2196	132	15	of	of	ADP
issue-2196	132	16	ukraine	ukraine	PROPN
issue-2196	132	17	,	,	PUNCT
issue-2196	132	18	2005	2005	NUM
issue-2196	132	19	,	,	PUNCT
issue-2196	132	20	no	no	INTJ
issue-2196	132	21	.	.	NOUN
issue-2196	132	22	35	35	NUM
issue-2196	132	23	-	-	SYM
issue-2196	132	24	36	36	NUM
issue-2196	132	25	,	,	PUNCT
issue-2196	132	26	no	no	INTJ
issue-2196	132	27	.	.	NOUN
issue-2196	132	28	37	37	NUM
issue-2196	132	29	,	,	PUNCT
issue-2196	132	30	art	art	NOUN
issue-2196	132	31	.	.	PUNCT
issue-2196	133	1	446	446	NUM
issue-2196	133	2	)	)	PUNCT
issue-2196	133	3	references	reference	NOUN
issue-2196	133	4	:	:	PUNCT
issue-2196	133	5	official	official	ADJ
issue-2196	133	6	portal	portal	NOUN
issue-2196	133	7	of	of	ADP
issue-2196	133	8	the	the	DET
issue-2196	133	9	verkhovna	verkhovna	NOUN
issue-2196	133	10	rada	rada	PROPN
issue-2196	133	11	of	of	ADP
issue-2196	133	12	ukraine	ukraine	PROPN
issue-2196	133	13	(	(	PUNCT
issue-2196	133	14	1991	1991	NUM
issue-2196	133	15	)	)	PUNCT
issue-2196	133	16	.	.	PUNCT
issue-2196	134	1	the	the	DET
issue-2196	134	2	law	law	NOUN
issue-2196	134	3	of	of	ADP
issue-2196	134	4	ukraine	ukraine	NOUN
issue-2196	134	5	"	"	PUNCT
issue-2196	134	6	on	on	ADP
issue-2196	134	7	pension	pension	NOUN
issue-2196	134	8	provision	provision	NOUN
issue-2196	134	9	"	"	PUNCT
issue-2196	134	10	.	.	PUNCT
issue-2196	134	11	available	available	ADJ
issue-2196	134	12	at	at	ADP
issue-2196	134	13	:	:	PUNCT
issue-2196	134	14	https://zakon.rada.gov.ua/laws/show/1788-12	https://zakon.rada.gov.ua/laws/show/1788-12	NOUN
issue-2196	134	15	(	(	PUNCT
issue-2196	134	16	accessed	access	VERB
issue-2196	134	17	september	september	PROPN
issue-2196	134	18	02	02	NUM
issue-2196	134	19	,	,	PUNCT
issue-2196	134	20	2023	2023	NUM
issue-2196	134	21	)	)	PUNCT
issue-2196	134	22	.	.	PUNCT
issue-2196	135	1	official	official	ADJ
issue-2196	135	2	portal	portal	NOUN
issue-2196	135	3	of	of	ADP
issue-2196	135	4	the	the	DET
issue-2196	135	5	verkhovna	verkhovna	NOUN
issue-2196	135	6	rada	rada	PROPN
issue-2196	135	7	of	of	ADP
issue-2196	135	8	ukraine	ukraine	PROPN
issue-2196	135	9	(	(	PUNCT
issue-2196	135	10	1994	1994	NUM
issue-2196	135	11	)	)	PUNCT
issue-2196	135	12	.	.	PUNCT
issue-2196	136	1	the	the	DET
issue-2196	136	2	law	law	NOUN
issue-2196	136	3	of	of	ADP
issue-2196	136	4	ukraine	ukraine	NOUN
issue-2196	136	5	"	"	PUNCT
issue-2196	136	6	on	on	ADP
issue-2196	136	7	the	the	DET
issue-2196	136	8	taxation	taxation	NOUN
issue-2196	136	9	system	system	NOUN
issue-2196	136	10	"	"	PUNCT
issue-2196	136	11	.	.	PUNCT
issue-2196	136	12	available	available	ADJ
issue-2196	136	13	at	at	ADP
issue-2196	136	14	:	:	PUNCT
issue-2196	136	15	https://zakon.rada.gov.ua/laws/show/1251-12#text	https://zakon.rada.gov.ua/laws/show/1251-12#text	PROPN
issue-2196	136	16	(	(	PUNCT
issue-2196	136	17	accessed	access	VERB
issue-2196	136	18	september	september	PROPN
issue-2196	136	19	02	02	NUM
issue-2196	136	20	,	,	PUNCT
issue-2196	136	21	2023	2023	NUM
issue-2196	136	22	)	)	PUNCT
issue-2196	136	23	.	.	PUNCT
issue-2196	137	1	official	official	ADJ
issue-2196	137	2	portal	portal	NOUN
issue-2196	137	3	of	of	ADP
issue-2196	137	4	the	the	DET
issue-2196	137	5	verkhovna	verkhovna	NOUN
issue-2196	137	6	rada	rada	PROPN
issue-2196	137	7	of	of	ADP
issue-2196	137	8	ukraine	ukraine	PROPN
issue-2196	137	9	(	(	PUNCT
issue-2196	137	10	1996	1996	NUM
issue-2196	137	11	)	)	PUNCT
issue-2196	137	12	.	.	PUNCT
issue-2196	138	1	the	the	DET
issue-2196	138	2	law	law	NOUN
issue-2196	138	3	of	of	ADP
issue-2196	138	4	ukraine	ukraine	NOUN
issue-2196	138	5	"	"	PUNCT
issue-2196	138	6	on	on	ADP
issue-2196	138	7	the	the	DET
issue-2196	138	8	taxation	taxation	NOUN
issue-2196	138	9	system	system	NOUN
issue-2196	138	10	"	"	PUNCT
issue-2196	138	11	.	.	PUNCT
issue-2196	138	12	available	available	ADJ
issue-2196	138	13	at	at	ADP
issue-2196	138	14	:	:	PUNCT
issue-2196	138	15	https://zakon.rada.gov.ua/laws/show/1251-12#text	https://zakon.rada.gov.ua/laws/show/1251-12#text	PROPN
issue-2196	138	16	(	(	PUNCT
issue-2196	138	17	accessed	access	VERB
issue-2196	138	18	september	september	PROPN
issue-2196	138	19	02	02	NUM
issue-2196	138	20	,	,	PUNCT
issue-2196	138	21	2023	2023	NUM
issue-2196	138	22	)	)	PUNCT
issue-2196	138	23	.	.	PUNCT
issue-2196	139	1	official	official	ADJ
issue-2196	139	2	portal	portal	NOUN
issue-2196	139	3	of	of	ADP
issue-2196	139	4	the	the	DET
issue-2196	139	5	verkhovna	verkhovna	NOUN
issue-2196	139	6	rada	rada	PROPN
issue-2196	139	7	of	of	ADP
issue-2196	139	8	ukraine	ukraine	PROPN
issue-2196	139	9	(	(	PUNCT
issue-2196	139	10	1997	1997	NUM
issue-2196	139	11	)	)	PUNCT
issue-2196	139	12	.	.	PUNCT
issue-2196	140	1	the	the	DET
issue-2196	140	2	law	law	NOUN
issue-2196	140	3	of	of	ADP
issue-2196	140	4	ukraine	ukraine	NOUN
issue-2196	140	5	"	"	PUNCT
issue-2196	140	6	on	on	ADP
issue-2196	140	7	the	the	DET
issue-2196	140	8	mandatory	mandatory	ADJ
issue-2196	140	9	state	state	NOUN
issue-2196	140	10	pension	pension	NOUN
issue-2196	140	11	insurance	insurance	NOUN
issue-2196	140	12	contribution	contribution	NOUN
issue-2196	140	13	"	"	PUNCT
issue-2196	140	14	.	.	PUNCT
issue-2196	140	15	available	available	ADJ
issue-2196	140	16	at	at	ADP
issue-2196	140	17	:	:	PUNCT
issue-2196	140	18	https://zakon.rada.gov.ua/laws/show/400/97-%d0%b2	https://zakon.rada.gov.ua/laws/show/400/97-%d0%b2	NOUN
issue-2196	140	19	%	%	NOUN
issue-2196	140	20	d1%80	d1%80	PROPN
issue-2196	140	21	/	/	SYM
issue-2196	140	22	ed19970626	ed19970626	PROPN
issue-2196	140	23	(	(	PUNCT
issue-2196	140	24	accessed	access	VERB
issue-2196	140	25	september	september	PROPN
issue-2196	140	26	02	02	NUM
issue-2196	140	27	,	,	PUNCT
issue-2196	140	28	2023	2023	NUM
issue-2196	140	29	)	)	PUNCT
issue-2196	140	30	.	.	PUNCT
issue-2196	141	1	official	official	ADJ
issue-2196	141	2	portal	portal	NOUN
issue-2196	141	3	of	of	ADP
issue-2196	141	4	the	the	DET
issue-2196	141	5	verkhovna	verkhovna	NOUN
issue-2196	141	6	rada	rada	PROPN
issue-2196	141	7	of	of	ADP
issue-2196	141	8	ukraine	ukraine	PROPN
issue-2196	141	9	(	(	PUNCT
issue-2196	141	10	2011	2011	NUM
issue-2196	141	11	)	)	PUNCT
issue-2196	141	12	.	.	PUNCT
issue-2196	142	1	the	the	DET
issue-2196	142	2	law	law	NOUN
issue-2196	142	3	of	of	ADP
issue-2196	142	4	ukraine	ukraine	NOUN
issue-2196	142	5	"	"	PUNCT
issue-2196	142	6	on	on	ADP
issue-2196	142	7	the	the	DET
issue-2196	142	8	mandatory	mandatory	ADJ
issue-2196	142	9	state	state	NOUN
issue-2196	142	10	pension	pension	NOUN
issue-2196	142	11	insurance	insurance	NOUN
issue-2196	142	12	contribution	contribution	NOUN
issue-2196	142	13	"	"	PUNCT
issue-2196	142	14	.	.	PUNCT
issue-2196	142	15	available	available	ADJ
issue-2196	142	16	at	at	ADP
issue-2196	142	17	:	:	PUNCT
issue-2196	142	18	https://zakon.rada.gov.ua/laws/show/400/97-%d0%b2%d1%80/	https://zakon.rada.gov.ua/laws/show/400/97-%d0%b2%d1%80/	NOUN
issue-2196	142	19	ed20110101	ed20110101	NOUN
issue-2196	142	20	(	(	PUNCT
issue-2196	142	21	accessed	access	VERB
issue-2196	142	22	september	september	PROPN
issue-2196	142	23	02	02	NUM
issue-2196	142	24	,	,	PUNCT
issue-2196	142	25	2023	2023	NUM
issue-2196	142	26	)	)	PUNCT
issue-2196	142	27	.	.	PUNCT
issue-2196	143	1	official	official	ADJ
issue-2196	143	2	portal	portal	NOUN
issue-2196	143	3	of	of	ADP
issue-2196	143	4	the	the	DET
issue-2196	143	5	verkhovna	verkhovna	NOUN
issue-2196	143	6	rada	rada	PROPN
issue-2196	143	7	of	of	ADP
issue-2196	143	8	ukraine	ukraine	PROPN
issue-2196	143	9	(	(	PUNCT
issue-2196	143	10	2011	2011	NUM
issue-2196	143	11	)	)	PUNCT
issue-2196	143	12	.	.	PUNCT
issue-2196	144	1	the	the	DET
issue-2196	144	2	law	law	NOUN
issue-2196	144	3	of	of	ADP
issue-2196	144	4	ukraine	ukraine	NOUN
issue-2196	144	5	"	"	PUNCT
issue-2196	144	6	on	on	ADP
issue-2196	144	7	collection	collection	NOUN
issue-2196	144	8	and	and	CCONJ
issue-2196	144	9	accounting	accounting	NOUN
issue-2196	144	10	of	of	ADP
issue-2196	144	11	the	the	DET
issue-2196	144	12	unified	unified	ADJ
issue-2196	144	13	contribution	contribution	NOUN
issue-2196	144	14	for	for	ADP
issue-2196	144	15	obligatory	obligatory	ADJ
issue-2196	144	16	state	state	NOUN
issue-2196	144	17	social	social	ADJ
issue-2196	144	18	insurance	insurance	NOUN
issue-2196	144	19	"	"	PUNCT
issue-2196	144	20	.	.	PUNCT
issue-2196	144	21	available	available	ADJ
issue-2196	144	22	at	at	ADP
issue-2196	144	23	:	:	PUNCT
issue-2196	144	24	https://zakon.rada.gov.ua/laws/	https://zakon.rada.gov.ua/laws/	PROPN
issue-2196	144	25	show/2464	show/2464	NOUN
issue-2196	144	26	-	-	PUNCT
issue-2196	144	27	17	17	NUM
issue-2196	144	28	/	/	SYM
issue-2196	144	29	ed20110101#text	ed20110101#text	PROPN
issue-2196	144	30	(	(	PUNCT
issue-2196	144	31	accessed	access	VERB
issue-2196	144	32	september	september	PROPN
issue-2196	144	33	02	02	NUM
issue-2196	144	34	,	,	PUNCT
issue-2196	144	35	2023	2023	NUM
issue-2196	144	36	)	)	PUNCT
issue-2196	144	37	.	.	PUNCT
issue-2196	145	1	official	official	ADJ
issue-2196	145	2	portal	portal	NOUN
issue-2196	145	3	of	of	ADP
issue-2196	145	4	the	the	DET
issue-2196	145	5	verkhovna	verkhovna	NOUN
issue-2196	145	6	rada	rada	PROPN
issue-2196	145	7	of	of	ADP
issue-2196	145	8	ukraine	ukraine	PROPN
issue-2196	145	9	(	(	PUNCT
issue-2196	145	10	2023	2023	NUM
issue-2196	145	11	)	)	PUNCT
issue-2196	145	12	.	.	PUNCT
issue-2196	146	1	the	the	DET
issue-2196	146	2	law	law	NOUN
issue-2196	146	3	of	of	ADP
issue-2196	146	4	ukraine	ukraine	NOUN
issue-2196	146	5	"	"	PUNCT
issue-2196	146	6	on	on	ADP
issue-2196	146	7	the	the	DET
issue-2196	146	8	mandatory	mandatory	ADJ
issue-2196	146	9	state	state	NOUN
issue-2196	146	10	pension	pension	NOUN
issue-2196	146	11	insurance	insurance	NOUN
issue-2196	146	12	contribution	contribution	NOUN
issue-2196	146	13	"	"	PUNCT
issue-2196	146	14	.	.	PUNCT
issue-2196	146	15	available	available	ADJ
issue-2196	146	16	at	at	ADP
issue-2196	146	17	:	:	PUNCT
issue-2196	146	18	https://zakon.rada.gov.ua/laws/show/400/97-%d0%b2%d1%80#text	https://zakon.rada.gov.ua/laws/show/400/97-%d0%b2%d1%80#text	PROPN
issue-2196	146	19	(	(	PUNCT
issue-2196	146	20	accessed	access	VERB
issue-2196	146	21	september	september	PROPN
issue-2196	146	22	02	02	NUM
issue-2196	146	23	,	,	PUNCT
issue-2196	146	24	2023	2023	NUM
issue-2196	146	25	)	)	PUNCT
issue-2196	146	26	.	.	PUNCT
issue-2196	147	1	official	official	ADJ
issue-2196	147	2	portal	portal	NOUN
issue-2196	147	3	of	of	ADP
issue-2196	147	4	the	the	DET
issue-2196	147	5	verkhovna	verkhovna	NOUN
issue-2196	147	6	rada	rada	PROPN
issue-2196	147	7	of	of	ADP
issue-2196	147	8	ukraine	ukraine	PROPN
issue-2196	147	9	(	(	PUNCT
issue-2196	147	10	2020	2020	NUM
issue-2196	147	11	)	)	PUNCT
issue-2196	147	12	.	.	PUNCT
issue-2196	148	1	the	the	DET
issue-2196	148	2	resolution	resolution	NOUN
issue-2196	148	3	of	of	ADP
issue-2196	148	4	the	the	DET
issue-2196	148	5	cabinet	cabinet	NOUN
issue-2196	148	6	of	of	ADP
issue-2196	148	7	ministers	minister	NOUN
issue-2196	148	8	of	of	ADP
issue-2196	148	9	ukraine	ukraine	NOUN
issue-2196	148	10	"	"	PUNCT
issue-2196	148	11	on	on	ADP
issue-2196	148	12	amendments	amendment	NOUN
issue-2196	148	13	to	to	ADP
issue-2196	148	14	the	the	DET
issue-2196	148	15	procedure	procedure	NOUN
issue-2196	148	16	for	for	ADP
issue-2196	148	17	payment	payment	NOUN
issue-2196	148	18	of	of	ADP
issue-2196	148	19	the	the	DET
issue-2196	148	20	compulsory	compulsory	ADJ
issue-2196	148	21	state	state	NOUN
issue-2196	148	22	pension	pension	NOUN
issue-2196	148	23	insurance	insurance	NOUN
issue-2196	148	24	contribution	contribution	NOUN
issue-2196	148	25	on	on	ADP
issue-2196	148	26	certain	certain	ADJ
issue-2196	148	27	types	type	NOUN
issue-2196	148	28	of	of	ADP
issue-2196	148	29	business	business	NOUN
issue-2196	148	30	transactions	transaction	NOUN
issue-2196	148	31	"	"	PUNCT
issue-2196	148	32	.	.	PUNCT
issue-2196	148	33	available	available	ADJ
issue-2196	148	34	at	at	ADP
issue-2196	148	35	:	:	PUNCT
issue-2196	148	36	https://zakon.rada.gov.ua/laws/show/866-2020%d0%bf#text	https://zakon.rada.gov.ua/laws/show/866-2020%d0%bf#text	PROPN
issue-2196	148	37	(	(	PUNCT
issue-2196	148	38	accessed	access	VERB
issue-2196	148	39	september	september	PROPN
issue-2196	148	40	02	02	NUM
issue-2196	148	41	,	,	PUNCT
issue-2196	148	42	2023	2023	NUM
issue-2196	148	43	)	)	PUNCT
issue-2196	148	44	.	.	PUNCT
issue-2196	149	1	unified	unified	ADJ
issue-2196	149	2	state	state	NOUN
issue-2196	149	3	register	register	NOUN
issue-2196	149	4	of	of	ADP
issue-2196	149	5	court	court	NOUN
issue-2196	149	6	decisions	decision	NOUN
issue-2196	149	7	(	(	PUNCT
issue-2196	149	8	2015	2015	NUM
issue-2196	149	9	)	)	PUNCT
issue-2196	149	10	.	.	PUNCT
issue-2196	150	1	the	the	DET
issue-2196	150	2	resolution	resolution	NOUN
issue-2196	150	3	of	of	ADP
issue-2196	150	4	the	the	DET
issue-2196	150	5	high	high	ADJ
issue-2196	150	6	administrative	administrative	ADJ
issue-2196	150	7	court	court	NOUN
issue-2196	150	8	of	of	ADP
issue-2196	150	9	ukraine	ukraine	NOUN
issue-2196	150	10	of	of	ADP
issue-2196	150	11	april	april	PROPN
issue-2196	150	12	16	16	NUM
issue-2196	150	13	,	,	PUNCT
issue-2196	150	14	2015	2015	NUM
issue-2196	150	15	.	.	PUNCT
issue-2196	151	1	(	(	PUNCT
issue-2196	151	2	case	case	NOUN
issue-2196	151	3	no	no	INTJ
issue-2196	151	4	.	.	PUNCT
issue-2196	152	1	k/9991/37325/11	k/9991/37325/11	PROPN
issue-2196	152	2	-	-	PUNCT
issue-2196	152	3	с	с	PROPN
issue-2196	152	4	)	)	PUNCT
issue-2196	152	5	.	.	PUNCT
issue-2196	153	1	available	available	ADJ
issue-2196	153	2	at	at	ADP
issue-2196	153	3	:	:	PUNCT
issue-2196	153	4	https://reyestr.court.gov.ua/review/43667817	https://reyestr.court.gov.ua/review/43667817	NOUN
issue-2196	153	5	(	(	PUNCT
issue-2196	153	6	accessed	access	VERB
issue-2196	153	7	september	september	PROPN
issue-2196	153	8	02	02	NUM
issue-2196	153	9	,	,	PUNCT
issue-2196	153	10	2023	2023	NUM
issue-2196	153	11	)	)	PUNCT
issue-2196	153	12	.	.	PUNCT
issue-2196	154	1	unified	unified	ADJ
issue-2196	154	2	state	state	NOUN
issue-2196	154	3	register	register	NOUN
issue-2196	154	4	of	of	ADP
issue-2196	154	5	court	court	NOUN
issue-2196	154	6	decisions	decision	NOUN
issue-2196	154	7	(	(	PUNCT
issue-2196	154	8	2017	2017	NUM
issue-2196	154	9	)	)	PUNCT
issue-2196	154	10	.	.	PUNCT
issue-2196	155	1	the	the	DET
issue-2196	155	2	decision	decision	NOUN
issue-2196	155	3	of	of	ADP
issue-2196	155	4	the	the	DET
issue-2196	155	5	high	high	ADJ
issue-2196	155	6	administrative	administrative	ADJ
issue-2196	155	7	court	court	NOUN
issue-2196	155	8	of	of	ADP
issue-2196	155	9	ukraine	ukraine	NOUN
issue-2196	155	10	of	of	ADP
issue-2196	155	11	february	february	PROPN
issue-2196	155	12	8	8	NUM
issue-2196	155	13	,	,	PUNCT
issue-2196	155	14	2017	2017	NUM
issue-2196	155	15	,	,	PUNCT
issue-2196	155	16	case	case	NOUN
issue-2196	155	17	number	number	NOUN
issue-2196	155	18	k/800/40236/14	k/800/40236/14	NOUN
issue-2196	155	19	.	.	PUNCT
issue-2196	156	1	available	available	ADJ
issue-2196	156	2	at	at	ADP
issue-2196	156	3	:	:	PUNCT
issue-2196	156	4	https://reyestr.court.gov.ua/review/64920433	https://reyestr.court.gov.ua/review/64920433	X
issue-2196	156	5	(	(	PUNCT
issue-2196	156	6	accessed	access	VERB
issue-2196	156	7	september	september	PROPN
issue-2196	156	8	02	02	NUM
issue-2196	156	9	,	,	PUNCT
issue-2196	156	10	2023	2023	NUM
issue-2196	156	11	)	)	PUNCT
issue-2196	156	12	.	.	PUNCT
issue-2196	157	1	unified	unified	ADJ
issue-2196	157	2	state	state	NOUN
issue-2196	157	3	register	register	NOUN
issue-2196	157	4	of	of	ADP
issue-2196	157	5	court	court	NOUN
issue-2196	157	6	decisions	decision	NOUN
issue-2196	157	7	(	(	PUNCT
issue-2196	157	8	2021	2021	NUM
issue-2196	157	9	)	)	PUNCT
issue-2196	157	10	.	.	PUNCT
issue-2196	158	1	the	the	DET
issue-2196	158	2	decision	decision	NOUN
issue-2196	158	3	of	of	ADP
issue-2196	158	4	the	the	DET
issue-2196	158	5	supreme	supreme	PROPN
issue-2196	158	6	court	court	PROPN
issue-2196	158	7	composed	compose	VERB
issue-2196	158	8	of	of	ADP
issue-2196	158	9	the	the	DET
issue-2196	158	10	panel	panel	NOUN
issue-2196	158	11	of	of	ADP
issue-2196	158	12	judges	judge	NOUN
issue-2196	158	13	of	of	ADP
issue-2196	158	14	the	the	DET
issue-2196	158	15	administrative	administrative	ADJ
issue-2196	158	16	cassation	cassation	NOUN
issue-2196	158	17	court	court	NOUN
issue-2196	158	18	of	of	ADP
issue-2196	158	19	july	july	PROPN
issue-2196	158	20	15	15	NUM
issue-2196	158	21	,	,	PUNCT
issue-2196	158	22	2021	2021	NUM
issue-2196	158	23	,	,	PUNCT
issue-2196	158	24	case	case	NOUN
issue-2196	158	25	number	number	NOUN
issue-2196	158	26	826/4789/17	826/4789/17	NUM
issue-2196	158	27	.	.	PUNCT
issue-2196	158	28	available	available	ADJ
issue-2196	158	29	at	at	ADP
issue-2196	158	30	:	:	PUNCT
issue-2196	158	31	https://reyestr.court.gov.ua/review/98367767	https://reyestr.court.gov.ua/review/98367767	NOUN
issue-2196	158	32	(	(	PUNCT
issue-2196	158	33	accessed	access	VERB
issue-2196	158	34	september	september	PROPN
issue-2196	158	35	02	02	NUM
issue-2196	158	36	,	,	PUNCT
issue-2196	158	37	2023	2023	NUM
issue-2196	158	38	)	)	PUNCT
issue-2196	158	39	.	.	PUNCT
issue-2196	159	1	unified	unified	ADJ
issue-2196	159	2	state	state	NOUN
issue-2196	159	3	register	register	NOUN
issue-2196	159	4	of	of	ADP
issue-2196	159	5	court	court	NOUN
issue-2196	159	6	decisions	decision	NOUN
issue-2196	159	7	(	(	PUNCT
issue-2196	159	8	2019	2019	NUM
issue-2196	159	9	)	)	PUNCT
issue-2196	159	10	.	.	PUNCT
issue-2196	160	1	the	the	DET
issue-2196	160	2	decision	decision	NOUN
issue-2196	160	3	of	of	ADP
issue-2196	160	4	the	the	DET
issue-2196	160	5	supreme	supreme	PROPN
issue-2196	160	6	court	court	PROPN
issue-2196	160	7	composed	compose	VERB
issue-2196	160	8	of	of	ADP
issue-2196	160	9	the	the	DET
issue-2196	160	10	panel	panel	NOUN
issue-2196	160	11	of	of	ADP
issue-2196	160	12	judges	judge	NOUN
issue-2196	160	13	of	of	ADP
issue-2196	160	14	the	the	DET
issue-2196	160	15	administrative	administrative	ADJ
issue-2196	160	16	cassation	cassation	NOUN
issue-2196	160	17	court	court	NOUN
issue-2196	160	18	of	of	ADP
issue-2196	160	19	may	may	PROPN
issue-2196	160	20	14	14	NUM
issue-2196	160	21	,	,	PUNCT
issue-2196	160	22	2019	2019	NUM
issue-2196	160	23	,	,	PUNCT
issue-2196	160	24	case	case	NOUN
issue-2196	160	25	number	number	NOUN
issue-2196	160	26	813/1514/17	813/1514/17	NUM
issue-2196	160	27	.	.	PUNCT
issue-2196	160	28	available	available	ADJ
issue-2196	160	29	at	at	ADP
issue-2196	160	30	:	:	PUNCT
issue-2196	160	31	https://reyestr.court.gov.ua/review/98367767	https://reyestr.court.gov.ua/review/98367767	NOUN
issue-2196	160	32	(	(	PUNCT
issue-2196	160	33	accessed	access	VERB
issue-2196	160	34	september	september	PROPN
issue-2196	160	35	02	02	NUM
issue-2196	160	36	,	,	PUNCT
issue-2196	160	37	2023	2023	NUM
issue-2196	160	38	)	)	PUNCT
issue-2196	160	39	.	.	PUNCT
issue-2196	161	1	unified	unified	ADJ
issue-2196	161	2	state	state	NOUN
issue-2196	161	3	register	register	NOUN
issue-2196	161	4	of	of	ADP
issue-2196	161	5	court	court	NOUN
issue-2196	161	6	decisions	decision	NOUN
issue-2196	161	7	(	(	PUNCT
issue-2196	161	8	2021	2021	NUM
issue-2196	161	9	)	)	PUNCT
issue-2196	161	10	.	.	PUNCT
issue-2196	162	1	the	the	DET
issue-2196	162	2	decision	decision	NOUN
issue-2196	162	3	of	of	ADP
issue-2196	162	4	the	the	DET
issue-2196	162	5	supreme	supreme	PROPN
issue-2196	162	6	court	court	PROPN
issue-2196	162	7	composed	compose	VERB
issue-2196	162	8	of	of	ADP
issue-2196	162	9	the	the	DET
issue-2196	162	10	panel	panel	NOUN
issue-2196	162	11	of	of	ADP
issue-2196	162	12	judges	judge	NOUN
issue-2196	162	13	of	of	ADP
issue-2196	162	14	the	the	DET
issue-2196	162	15	administrative	administrative	ADJ
issue-2196	162	16	cassation	cassation	NOUN
issue-2196	162	17	court	court	NOUN
issue-2196	162	18	of	of	ADP
issue-2196	162	19	november	november	PROPN
issue-2196	162	20	25	25	NUM
issue-2196	162	21	,	,	PUNCT
issue-2196	162	22	2021	2021	NUM
issue-2196	162	23	,	,	PUNCT
issue-2196	162	24	case	case	NOUN
issue-2196	162	25	number	number	NOUN
issue-2196	162	26	280/9714/20	280/9714/20	NUM
issue-2196	162	27	.	.	PUNCT
issue-2196	162	28	available	available	ADJ
issue-2196	162	29	at	at	ADP
issue-2196	162	30	:	:	PUNCT
issue-2196	162	31	https://reyestr.court.gov.ua/review/101370556	https://reyestr.court.gov.ua/review/101370556	X
issue-2196	162	32	(	(	PUNCT
issue-2196	162	33	accessed	access	VERB
issue-2196	162	34	september	september	PROPN
issue-2196	162	35	02	02	NUM
issue-2196	162	36	,	,	PUNCT
issue-2196	162	37	2023	2023	NUM
issue-2196	162	38	)	)	PUNCT
issue-2196	162	39	.	.	PUNCT
issue-2196	163	1	baltic	baltic	PROPN
issue-2196	163	2	journal	journal	PROPN
issue-2196	163	3	of	of	ADP
issue-2196	163	4	economic	economic	ADJ
issue-2196	163	5	studies	study	NOUN
issue-2196	163	6	43	43	NUM
issue-2196	163	7	vol	vol	NOUN
issue-2196	163	8	.	.	PUNCT
issue-2196	164	1	9	9	NUM
issue-2196	164	2	no	no	NOUN
issue-2196	164	3	.	.	NOUN
issue-2196	164	4	4	4	NUM
issue-2196	164	5	,	,	PUNCT
issue-2196	164	6	2023	2023	NUM
issue-2196	164	7	unified	unify	VERB
issue-2196	164	8	state	state	NOUN
issue-2196	164	9	register	register	NOUN
issue-2196	164	10	of	of	ADP
issue-2196	164	11	court	court	NOUN
issue-2196	164	12	decisions	decision	NOUN
issue-2196	164	13	(	(	PUNCT
issue-2196	164	14	2023	2023	NUM
issue-2196	164	15	)	)	PUNCT
issue-2196	164	16	.	.	PUNCT
issue-2196	165	1	the	the	DET
issue-2196	165	2	decision	decision	NOUN
issue-2196	165	3	of	of	ADP
issue-2196	165	4	the	the	DET
issue-2196	165	5	dnipro	dnipro	PROPN
issue-2196	165	6	district	district	PROPN
issue-2196	165	7	administrative	administrative	PROPN
issue-2196	165	8	court	court	PROPN
issue-2196	165	9	of	of	ADP
issue-2196	165	10	february	february	PROPN
issue-2196	165	11	20	20	NUM
issue-2196	165	12	,	,	PUNCT
issue-2196	165	13	2023	2023	NUM
issue-2196	165	14	,	,	PUNCT
issue-2196	165	15	case	case	NOUN
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issue-2196	165	17	160/20055/22	160/20055/22	NUM
issue-2196	165	18	.	.	PUNCT
issue-2196	165	19	available	available	ADJ
issue-2196	165	20	at	at	ADP
issue-2196	165	21	:	:	PUNCT
issue-2196	165	22	https://reyestr.court.gov.ua/review/109594688	https://reyestr.court.gov.ua/review/109594688	X
issue-2196	165	23	(	(	PUNCT
issue-2196	165	24	accessed	access	VERB
issue-2196	165	25	september	september	PROPN
issue-2196	165	26	02	02	NUM
issue-2196	165	27	,	,	PUNCT
issue-2196	165	28	2023	2023	NUM
issue-2196	165	29	)	)	PUNCT
issue-2196	165	30	.	.	PUNCT
issue-2196	166	1	unified	unified	ADJ
issue-2196	166	2	state	state	NOUN
issue-2196	166	3	register	register	NOUN
issue-2196	166	4	of	of	ADP
issue-2196	166	5	court	court	NOUN
issue-2196	166	6	decisions	decision	NOUN
issue-2196	166	7	(	(	PUNCT
issue-2196	166	8	2023	2023	NUM
issue-2196	166	9	)	)	PUNCT
issue-2196	166	10	.	.	PUNCT
issue-2196	167	1	the	the	DET
issue-2196	167	2	decision	decision	NOUN
issue-2196	167	3	of	of	ADP
issue-2196	167	4	the	the	DET
issue-2196	167	5	third	third	ADJ
issue-2196	167	6	administrative	administrative	ADJ
issue-2196	167	7	court	court	NOUN
issue-2196	167	8	of	of	ADP
issue-2196	167	9	appeal	appeal	NOUN
issue-2196	167	10	of	of	ADP
issue-2196	167	11	july	july	PROPN
issue-2196	167	12	05	05	NUM
issue-2196	167	13	,	,	PUNCT
issue-2196	167	14	2023	2023	NUM
issue-2196	167	15	,	,	PUNCT
issue-2196	167	16	case	case	NOUN
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issue-2196	167	18	160/20055/22	160/20055/22	NUM
issue-2196	167	19	.	.	PUNCT
issue-2196	167	20	available	available	ADJ
issue-2196	167	21	at	at	ADP
issue-2196	167	22	:	:	PUNCT
issue-2196	167	23	https://reyestr.court.gov.ua/review/112094652	https://reyestr.court.gov.ua/review/112094652	X
issue-2196	167	24	(	(	PUNCT
issue-2196	167	25	accessed	access	VERB
issue-2196	167	26	september	september	PROPN
issue-2196	167	27	02	02	NUM
issue-2196	167	28	,	,	PUNCT
issue-2196	167	29	2023	2023	NUM
issue-2196	167	30	)	)	PUNCT
issue-2196	167	31	.	.	PUNCT
issue-2196	168	1	unified	unified	ADJ
issue-2196	168	2	state	state	NOUN
issue-2196	168	3	register	register	NOUN
issue-2196	168	4	of	of	ADP
issue-2196	168	5	court	court	NOUN
issue-2196	168	6	decisions	decision	NOUN
issue-2196	168	7	(	(	PUNCT
issue-2196	168	8	2023	2023	NUM
issue-2196	168	9	)	)	PUNCT
issue-2196	168	10	.	.	PUNCT
issue-2196	169	1	the	the	DET
issue-2196	169	2	resolution	resolution	NOUN
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issue-2196	169	4	the	the	DET
issue-2196	169	5	supreme	supreme	PROPN
issue-2196	169	6	court	court	PROPN
issue-2196	169	7	,	,	PUNCT
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issue-2196	169	12	of	of	ADP
issue-2196	169	13	the	the	DET
issue-2196	169	14	administrative	administrative	ADJ
issue-2196	169	15	cassation	cassation	NOUN
issue-2196	169	16	court	court	NOUN
issue-2196	169	17	,	,	PUNCT
issue-2196	169	18	of	of	ADP
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issue-2196	169	21	,	,	PUNCT
issue-2196	169	22	2023	2023	NUM
issue-2196	169	23	,	,	PUNCT
issue-2196	169	24	case	case	NOUN
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issue-2196	169	26	160/20055/22	160/20055/22	NUM
issue-2196	169	27	.	.	PUNCT
issue-2196	169	28	available	available	ADJ
issue-2196	169	29	at	at	ADP
issue-2196	169	30	:	:	PUNCT
issue-2196	169	31	https://reyestr.court.gov.ua/review/112946243	https://reyestr.court.gov.ua/review/112946243	PROPN
issue-2196	169	32	(	(	PUNCT
issue-2196	169	33	accessed	access	VERB
issue-2196	169	34	september	september	PROPN
issue-2196	169	35	02	02	NUM
issue-2196	169	36	,	,	PUNCT
issue-2196	169	37	2023	2023	NUM
issue-2196	169	38	)	)	PUNCT
issue-2196	169	39	.	.	PUNCT
issue-2196	170	1	official	official	ADJ
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issue-2196	170	3	of	of	ADP
issue-2196	170	4	the	the	DET
issue-2196	170	5	verkhovna	verkhovna	NOUN
issue-2196	170	6	rada	rada	PROPN
issue-2196	170	7	of	of	ADP
issue-2196	170	8	ukraine	ukraine	PROPN
issue-2196	170	9	(	(	PUNCT
issue-2196	170	10	2023	2023	NUM
issue-2196	170	11	)	)	PUNCT
issue-2196	170	12	.	.	PUNCT
issue-2196	171	1	the	the	DET
issue-2196	171	2	code	code	NOUN
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issue-2196	171	4	administrative	administrative	ADJ
issue-2196	171	5	procedure	procedure	NOUN
issue-2196	171	6	of	of	ADP
issue-2196	171	7	ukraine	ukraine	NOUN
issue-2196	171	8	.	.	PUNCT
issue-2196	172	1	available	available	ADJ
issue-2196	172	2	at	at	ADP
issue-2196	172	3	:	:	PUNCT
issue-2196	172	4	https://zakon.rada.gov.ua/laws/show/2747-15#text	https://zakon.rada.gov.ua/laws/show/2747-15#text	X
issue-2196	172	5	(	(	PUNCT
issue-2196	172	6	accessed	access	VERB
issue-2196	172	7	september	september	PROPN
issue-2196	172	8	02	02	NUM
issue-2196	172	9	,	,	PUNCT
issue-2196	172	10	2023	2023	NUM
issue-2196	172	11	)	)	PUNCT
issue-2196	172	12	.	.	PUNCT
issue-2196	173	1	received	receive	VERB
issue-2196	173	2	on	on	ADP
issue-2196	173	3	:	:	PUNCT
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issue-2196	173	5	of	of	ADP
issue-2196	173	6	september	september	PROPN
issue-2196	173	7	,	,	PUNCT
issue-2196	173	8	2023	2023	NUM
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issue-2196	173	10	on	on	ADP
issue-2196	173	11	:	:	PUNCT
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issue-2196	173	13	of	of	ADP
issue-2196	173	14	october	october	PROPN
issue-2196	173	15	,	,	PUNCT
issue-2196	173	16	2023	2023	NUM
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issue-2196	173	19	:	:	PUNCT
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issue-2196	173	21	of	of	ADP
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issue-2196	173	23	,	,	PUNCT
issue-2196	173	24	2023	2023	NUM