The Constitutional Court recognized fines for tax violations as constitutional: what does it mean

The Constitutional Court made a decision in which it recognized the fine for violating tax legislation as constitutional and emphasized the importance of guarantees of taxpayer rights. In this decision, the judicial instances reviewed the complaint of the representation of 'ANDRITZ HYDRO GmbH' regarding the provisions of the Tax Code of Ukraine.

The specified provisions establish the amount of fines for untimely registration of tax invoices and adjustments in the Unified Register of Tax Invoices. The representation believed that the respective fines were excessive and violated key principles of the legal system of Ukraine.

The Constitutional Court supported the arguments of the representation, focusing on the rule of law, principles of fairness, proportionality, and guarantees of individual legal responsibility and the presumption of innocence.