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We would like to draw particular attention to an important initiative undertaken by the Ukraine’s Supreme Court (the SC) aimed at clarifying, in light of the case law of the European Court of Human Rights (the ECHR), the necessity of ensuring the proportionality of fines, as well as the authority of courts to reduce the amount of fines on that basis. The reasoning set out in the SC’s respective request to the ECHR is sufficiently comprehensive in itself; therefore, we refer readers directly to that request (see the link).

The SC’s request has already been accepted for consideration by the ECHR (see the relevant ECHR press release at the link). We welcome this initiative of the SC and look forward to the ECHR’s conclusions.

It is also worth noting that the issue of the proportionality of fines was an important aspect of a submission to the Constitutional Court of Ukraine (the CCU), whose recent decision we previously commented on and also invite you to review (see “The Decision of the Constitutional Court of Ukraine as of November 26, 2025: Has the Court addressed taxpayers’ concerns, and what are the main takeaways?”).

We look forward to the ECHR’s forthcoming advisory opinion and will keep you informed of any developments.

Kind regards,

© WTS Consulting LLC, 2026

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