Publication date: 15.05.2025
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Cases Regarding the Administration of Taxes, Fees, Payments, and Control Over Compliance with Tax Legislation Requirements. Case Details
On June 27, 2023, the individual entrepreneur OSOBA_1 filed a lawsuit with the Kyiv District Administrative Court against the Main Department of the State Service of Ukraine for Food Safety and Consumer Protection in Kyiv, seeking to признать unlawful and cancel постановление No. 5 dated May 30, 2023.
The basis for the lawsuit was the results of an unscheduled inspection conducted following a citizen's complaint regarding non-compliance with legislation on smoking bans at the "AL Kaif" establishment at ADDRESS_1. During the inspection, the absence of a graphic sign prohibiting smoking and the fact of hookah use on the premises were established.
By постановление No. 5 dated May 30, 2023, a fine of UAH 121,000 was imposed on the entrepreneur for violating the requirements of legislation on measures to prevent and reduce the consumption of tobacco products.
The plaintiff considered this постановление unlawful and subject to cancellation.
Court Proceedings
- On November 30, 2023, the Kyiv District Administrative Court opened proceedings in case No. 320/41914/23, scheduling its рассмотрение under the simplified procedure without summoning the parties.
- The defendant did not признать the claims, citing the legality of their actions and the existence of violations by the plaintiff.
- In the response to the objection, the plaintiff's representative noted that the inspection only recorded hookah smoking, without evidence of tobacco product sales or advertising.
- The court found it possible to consider the case based on the available materials, considering the need to adhere to reasonable timeframes for case рассмотрение.
Court Decision
- The administrative claim of the individual entrepreneur OSOBA_1 is fully satisfied.
- The постановление of the Main Department of the State Service of Ukraine for Food Safety and Consumer Protection in Kyiv dated May 30, 2023, No. 5, is признать unlawful and cancelled.
- The Main Department of the State Service of Ukraine for Food Safety and Consumer Protection in Kyiv shall reimburse OSOBA_1 for court costs for the payment of the court fee in the amount of UAH 2,684.
The decision shall enter into legal force upon the expiration of the appeal period if no appeal is filed. In case of filing an appeal, the decision shall enter into legal force after its рассмотрение by the appellate court.
The court concluded that OSOBA_1's claims were justified, признав the absence of violations that could serve as a basis for the application of financial sanctions. The постановление imposing the fine was признать unlawful and cancelled.
This decision confirms the importance of соблюдение procedural rules during inspections and the imposition of sanctions, as well as the necessity of sufficient evidence to hold someone liable.
Current Case Law
According to recent decisions of the Supreme Court of Ukraine, the provision of hookah preparation services in ресторан establishments is considered a form of стимулирование the sale of tobacco products, which is prohibited by law. In particular, in the постановление dated December 20, 2024, in case No. 320/29317/23, the court indicated that such actions fall under the absolute prohibition established by Article 13 of the Law of Ukraine "On Measures to Prevent and Reduce the Consumption of Tobacco Products and Their Harmful Effects on Public Health," as amended and effective from July 11, 2022.
This means that even without direct advertising or sale of tobacco products, the provision of hookah preparation services in рестораны violates the law and may lead to the application of financial sanctions.
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