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 of Prulyki audited a tobacco company and discovered that the company had violated Ukraine's Law on Advertising by not devoting five percent of its advertising budget to producing and distributing information on the harms of consuming alcohol and tobacco. The Tax Administration therefore sought recovery of the required public health advertising funds. The company argued that the money spent on advertising was paid on a voluntary basis, and therefore, was not subject to court penalties. The Chernihiv Regional Administrative Court denied the request, finding that the payments were voluntary and not recoverable. On appeal, the Tax Administration claimed that the Regional Administrative Court had violated both procedural and substantive law by not providing a lawful and reasonable decision based on a comprehensive examination of the circumstances. The Kiev Administrative Appeal Court overturned the lower court's decision and ordered the tobacco company to pay the Tax Administration for the disputed amount.