On November 26, 2025, the Constitutional Court decided that fines for violations of tax legislation are in accordance with constitutional norms. The ruling was made in connection with the constitutional complaint of the company 'ANDRITZ HYDRO GmbH' regarding the amount of fines for late registration of tax invoices and adjustment calculations in the Unified Register of Tax Invoices.
The court instructed the legislation to ensure that sanctions, which are considered equivalent to criminal penalties, comply with the constitutional guarantees provided by Articles 61 and 62 of the Constitution of Ukraine (the principles of individualization of legal responsibility and the presumption of innocence).
'The court aligned fines for violations of tax legislation with constitutional norms but emphasized the importance of guarantees of taxpayer rights.'
The publication of the text of the Decision and its conclusions is planned for the official website of the Constitutional Court of Ukraine on November 27 of this year.