FEATURES OF CONCLUSION OF AN AGREEMENT FOR THE PURCHASE AND SALE OF REAL ESTATE IN THE CONDITIONS OF MARITAL STATE IN UKRAINE

The article is devoted to the study of the peculiarities of the operation of the contract of purchase and sale in the conditions of martial law. The general theoretical concept of "sales contract" is considered. Based on the main legal acts of Ukraine, which regulate the activity of this legal document, its main elements are specified: participants, subject and price. It has been established that the issue has a large number of legal doctrines, although there is an interpretation of the content of the contract of sale at the legislative level. During the writing of this article, the understanding of the contract of sale was highlighted both from the theoretical side, in accordance with the scientific literature, and from the practical side – in matters related to the implementation of the consequences of the contract of sale, including relying on the Civil Code of Ukraine. It was found that the main purpose of activity for a natural person-entrepreneur is the implementation of high-quality purchase or sale of a certain product, compliance with the civil rights and obligations of both parties. We emphasize that the main opinions of scientists regarding this thesis were analyzed, taking into account positive and negative aspects. The main properties of entering into civil relations during the conclusion of the contract, which generate consequences in the form of legal confirmation of the document, were determined. In the conditions of a full-scale invasion caused by the aggression of the Russian Federation, the main changes in the implementation of notarial actions regarding real estate have been clarified. It was noted that during the month (from February 2022 to April 2022), the activity of the State Register of Property Rights to immovable property was limited in order to minimize the level of information threats to government websites, in particular, the seizure of the database of Ukrainian citizens by the enemy. It has been found that since April 2022, in places without active hostilities, transactions related to the sale or purchase of immovable property have been resumed with certain legal requirements that must be complied with based on the provisions of the law.Special attention in writing a scientific article is devoted to the basic principles regarding restrictions on the right to buy or sell real estate in the conditions of a full-scale invasion. During the writing of the scientific article, emphasis was placed on customs clearance of the car based on the sales contract. In particular, it is stated that during six months (February 2022-July 2022), the customs clearance of movable property took place without payment of VAT in the form of "zero customs clearance". However, in connection with the adoption of changes to the Tax Code of Ukraine, the tax levy on the purchase of cars was restored. We consider this issue to be debatable, which requires further scientific research. However, the expediency of the adoption of the Petition regarding the cancellation of tax payment to the Armed Forces of Ukraine, other law enforcement and state bodies carrying out the transaction for the good and benefit of the state is indicated.