Cafe "Gourmet" v. Tax Administration of the City of Zaporyzjya

During an unscheduled inspection of the premises of a café, a representative of the Tax Administration for the City of Zaporyzjya discovered that the café had not properly displayed signs explaining the prohibition of smoking in non-smoking areas of the premises, nor did it display health warnings indicating the health risks of tobacco consumption, both of which the tobacco control law required the café to display. The inspector also found patrons smoking in the designated non-smoking areas in violation of that law. Accordingly, the Tax Administration assessed economic sanctions against the café. The café appealed the sanctions to an administrative court, arguing that the Tax Administration inspector had not taken due care to observe the presence of signs that conformed to the law's requirements, including a sign prohibiting smoking at the entrance of the café. The administrative court dismissed the appeal in its entirety.