H&I 2026/105:Request for advisory opinion from Ukraine on proportionality of tax penalties. European Court of Human Rights

H&I 2026/105

Request for advisory opinion from Ukraine on proportionality of tax penalties. European Court of Human Rights

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Essentie

The European Court of Human Rights has accepted a request from Ukraine’s Supreme Court for an advisory opinion under Protocol No. 16. The request concerns a pending case involving a private fuel and alcohol retailer that was fined 200% of the value of goods sold for using a cash register not listed in its trading licence. The resulting penalty exceeded 63.8 million UAH, far surpassing the company’s assets. Lower courts annulled the fine as disproportionate, prompting the tax authorities to appeal. The Supreme Court seeks clarification on two issues: whether domestic courts may impose more lenient sanctions not provided ... Verder lezen? Log in om dit document te bekijken.

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