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Cafe v. State Tax Inspectorate in Kherson

The State Tax Inspectorate in Kherson performed an unscheduled audit of a cafe and assessed sanctions against it after determining that the cafe was in violation of a law requiring that certain establishments  designate a non-smoking area for patrons, as well as provide public health warnings, including graphic signs, indicating the dangers of tobacco consumption. The cafe filed a civil suit against the Tax Inspectorate, asking the Kherson District Administrative Court to waive the sanctions against it. According to the cafe, it was not required to adhere to each provision of the relevant law because the establishment offered an outdoor patio area. Additionally, the cafe claimed that the Tax Inspectorate did not provide adequate notice of its intention to perform an eventual unscheduled audit. The Administrative Court denied the plaintiff's claim in its entirety.