Advisory opinion on the proportionality of a fixed-rate tax penalty and whether a national court is empowered to apply a lower penalty
29/09/26
On 29 September 2026 the ECHR delivered its advisory opinion in reply to a request submitted by Ukraine’s Supreme Court concerning a dispute between a private company and the tax authorities about the proportionality of a penalty calculated at a flat rate set by law.
The request raised issues regarding, first, whether the domestic courts may impose on taxpayers more lenient sanctions even if they are not provided for by law and, second, what criteria should be taken into account in examining the proportionality of a penalty.