Resolution CM/ ResDH (2020)90

Execution of the judgment of the European Court of Human Rights

East/West Alliance Limited against Ukraine

(Adopted by the Committee of Ministers on 4 June 2020 at the 1377 th meeting of the Ministers ’ Deputies)

Application No.

Case

Judgment of

Final on

19336/04

EAST/WEST ALLIANCE LIMITED

23/01/2014

02/06/2014

The Committee of Ministers, under the terms of Article 46, paragraph 2, of the Convention for the Protection of Human Rights and Fundamental Freedoms, which provides that the Committee supervises the execution of final judgments of the European Court of Human Rights (hereinafter “the Convention” and “the Court”),

Having regard to the final judgment transmitted by the Court to the Committee in this case and to the violations established on account of the unlawful acts of the tax authorities against the applicant company conducted in an utterly arbitrary manner and contrary to the rule of law principle, resulting in the company ’ s loss of ownership over fourteen aircraft and inability to recover its property despite its strenuous efforts before various authorities for over twelve years (violations of Article 1 of Protocol No. 1 and Article 13);

Recalling the respondent State ’ s obligation, under Article 46, paragraph 1, of the Convention, to abide by all final judgments in cases to which it has been a party and that this obligation entails, over and above the payment of any sums awarded by the Court, the adoption by the authorities of the respondent State, where required:

- of individual measures to put an end to violations established and erase their consequences so as to achieve as far as possible restitutio in integrum ; and

- of general measures preventing similar violations;

Having invited the government of the respondent State to inform the Committee of the measures taken to comply with the above-mentioned obligation;

Having examined the action report provided by the government indicating the measures adopted in order to give effect to the judgment including the information provided regarding the payment of the just satisfaction awarded by the Court (see document DH-DD(2020)370 );

Having noted that, in respect of individual measures, the just satisfaction awarded by the Court covered both pecuniary damage (compensation for the value of the aircraft and lost profit) and non-pecuniary damage and that no other individual measures are necessary;

Having noted, in respect of the general measures, that progress has been achieved in response to the Court ’ s judgment to resolve the issues related to arbitrary actions of the tax authorities and effective domestic remedies in this respect, in particular through the adoption of the 2011 Tax Code;

Recalling that the Committee will continue to consider the outstanding questions related to enhancing the rule of law and access to justice, including the problem of non-enforcement or delayed enforcement of domestic court judgments, in the framework of the three main groups of cases against Ukraine: Oleksandr Volkov , Merit / Svetlana Naumenko and Zhovner / Burmych and that the closure of this case therefore in no way prejudges the Committee ’ s evaluation of the broader general measures required;

DECLARES that it has exercised its functions under Article 46, paragraph 2, of the Convention in this case and

DECIDES to close the examination thereof.