Limitations regarding the use of quotes
The quotes provided here reflect statements from a specific decision. Accordingly, the International Legal Consortium (ILC) cannot guarantee that an appellate court has not reversed a lower court decision which may influence the applicability or influence of a given quote. All quotes have been selected based on the subjective evaluations undertaken by the ILC meaning that quotes provided here may not accurately or comprehensively represent a given court’s opinion or conclusion, as such quotes may have originally appeared alongside other negative opinions or accompanying facts. Further, some quotes are derived from unofficial English translations, which may alter their original meaning. We emphasize the need to review the original decision and related decisions before authoritatively relying on quotes. Using quotes provided here should not be construed as legal advice and is not intended to be a substitute for legal counsel on any subject matter in any jurisdiction. Please see the full limitations at https://www.tobaccocontrollaws.org/about.
The Tax Administration in Donetsk discovered that a tobacco company, Philip Morris Ukraine, had failed to report its storage of over 9 million dollars USD worth of items. The Tax Administration alleged that the unreported storage violated the relevant tobacco control law and sought a financial penalty of the same amount. The defendant appealed the sanctions to the Kharkiv District Administrative Court, which found that the Tax Administration had fully demonstrated a violation of the law. Accordingly, the Administrative Court ordered payment in the amount requested to the State Budget of Ukraine.