Request for advisory opinion accepted
17/02/26
The ECHR has accepted a request for an advisory opinion submitted by Ukraine’s Supreme Court.
In its request, the Supreme Court has asked the European Court to provide guidance on the Convention issues arising in a case pending before it, 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 raises 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.