Vasil Kisil & Partners Successfully Represented ROST AGRO LLC before the European Court of Human Rights

In November 2024, Vasil Kisil & Partners Law Firm filed an application with the European Court of Human Rights (ECHR) concerning Ukraine’s violation of the Convention for the Protection of Human Rights and Fundamental Freedoms in the course of judicial consideration of a tax dispute between ROST AGRO LLC and the tax authorities. The dispute related to the imposition of penalties for alleged breaches of foreign currency payment deadlines in foreign economic activity.

In December 2025, the ECHR delivered its judgment in Burkovsky and Others v. Ukraine, finding that Ukraine had violated Article 6 §1 of the Convention (the right to a hearing within a reasonable time) and Article 13 of the Convention (the absence of an effective remedy), including on the basis of the application submitted by ROST AGRO LLC.

This decision is of particular importance for Ukrainian law-enforcement and judicial practice, as findings of Convention violations in tax disputes are extremely rare in the ECHR’s case law. The judgment confirms that taxpayers may rely on the protection of their rights not only at the national level but also at the international level, and it creates grounds for seeking compensation as well as for the review of cases by Ukrainian courts.

The successful outcome of the case was achieved through the effective synergy of tax dispute resolution expertise and ECHR litigation practice. The project was handled by the tax dispute resolution team, including Senior Associate Yehor Svidlo and Associate Alina Ratushna, together with the ECHR practice team, including Associate Marko Holovach and Junior Associate Sviatoslav-Ivan Shchurko.

In view of the above-mentioned decision of the ECHR, on January 19, 2026, the Grand Chamber of the Supreme Court opened proceedings on the application of ROST AGRO LLC for review of the final court decision in case No. 826/10658/17 under exceptional circumstances. Therefore, ROST AGRO LLC's “struggle” against the illegal imposition of penalties for alleged violations of payment deadlines in the field of foreign economic activity is not over, but is only gaining momentum.