In this case, the reason for the termination of the proceedings is the decision of the Arbitration Court of the Tambov region dated 19.10.2025, by which the court declared illegal the Decision of the Inspectorate of the Federal Tax Service of Russia for Tambov dated 29.07.2025 No. 87, regarding bringing to tax liability for incomplete payment of tax on road users for 2002 in the form of additional tax on road users for 2002 in the amount of 11,505 rubles, the imposition of a fine in the amount of 2,301 rubles and the collection of penalties for late payment of tax in the amount of 5,071 rubles.