CEDO: Amenda trebuie să fie nu doar legală, ci și proporțională

The European Court of Human Rights emphasizes that fines must not only be legal but also proportional. This was clarified in an advisory opinion regarding a Ukrainian case involving a company contesting a tax fine. The court highlighted that the assessment of proportionality should consider the impact of the penalty, the conduct of the entity, and the appropriateness of the measures used. While states can impose tax penalties, their legal systems must ensure safeguards against disproportionate measures. The court also noted that the ability of judges to adjust fines depends on national law, not the European Convention on Human Rights.