Compensation for refraining from competitive activity due to a person who has performed work on the basis of a contract of mandate (contract on the terms of a contract of mandate) and the basis for calculating contributions to pension and disability insur

The paper presents the position of the Supreme Court on the issue of taxation of compensation for refraining from competitive activity due to a person who has performed work on the basis of a contract on the terms of mandate (contract on the terms of a mandate). The Supreme Court held that such compensation is not covered by the subjective exemption provided for in § 2(1)(4) of the Regulation on the Detailed Principles for Determining the Basis for Calculating Contributions to Pension and Disability Insurance. The article presents the main reasons for such a ruling.