Legal assessment of the consequences of damage to the property interests of Ukraine as a result of russian aggression

The article provides a legal assessment of the consequences of damage to the property interests of Ukraine as a result of Russian aggression, and analyzes the problematic issues of financial and property losses that Ukraine has suffered since 2014 and up to now. The problem of the nationalization of state, communal and private property in the occupied and annexed territories of the Russian Federation in Ukraine, in particular the nationalization of the property of the international children's center "Artek", PJSC "Ukrtelecom", the company "Kyivstar", etc., was analyzed on the basis of specific examples, and the issue of confiscation of the property of Ukrainian church communities was investigated. Controversial points regarding the re­registration of Ukrainian legal entities (budgetary and charitable organizations) were considered. Attention is also focused on the problems of the financial system of Ukraine, which suffered significant losses due to Russian aggression. In particular, the peculiarities of the activities of banks in the territories of Ukraine occupied by Russia, which suffered significant losses, were analyzed. It is noted that during 2014 there was a mass closing of accounts and withdrawal of deposits by customers in the occupied territories, which led to a reduction of the resource base of the country's banking system by 8.5 billion dollars. At the same time, banks lost control over assets in the occupied territories. The issue of creating a free economic zone in the temporarily occupied part of the territory of Ukraine in 2014 is important. The adoption of the relevant Law of Ukraine on the creation of the free economic zone "Crimea" and on the peculiarities of economic activity in the temporarily occupied territory of Ukraine from August 12, 2014 was not accepted by experts, the Crimean Tatar people, and society as a whole. In the end, the Law was recognized as having lost its validity in 2021. Attention was also paid to some aspects of taxation of real estate located in temporarily occupied territories, especially in cases where citizens of Ukraine cannot use their property due to the occupation of certain territories or its use is dangerous to life.