S.C. ZORINA INTERNATIONAL S.R.L. v. ROMANIA - 15553/15 (Judgment : No Article 1 of Protocol No. 1 - Protection of property : Fourth Section)

Art 1 P1 • Secure the payment of taxes and of contributions or penalties • Lawful and proportionate sanctions imposed by tax authority on applicant company for failing to issue receipts for merchandise sold • Offence committed represented a part of a recurring domestic problem preventing proper functioning of the economy • Access and recourse to judicial review proceedings • No indication of unfairness or arbitrariness in decision-making process confirming imposition of sanctions • Fair balance struck between competing interests • No excessive burden

This judgment will become final in the circumstances set out in Article 44 � 2 of the Convention. It may be subject to editorial revision.

The European Court of Human Rights (Fourth Section), sitting as a Chamber composed of:

��������� Yonko Grozev, President , ��������� Tim Eicke, ��������� Faris Vehabović, ��������� Iulia Antoanella Motoc, ��������� Gabriele Kucsko-Stadlmayer, ��������� Pere Pastor Vilanova, ��������� Jolien Schukking , judges , and Ilse Freiwirth, Deputy Section Registrar,

the application (no. 15553/15) against Romania lodged with the Court under Article 34 of the Convention for the Protection of Human Rights and Fundamental Freedoms (�the Convention�) by a Romanian company, S.C. Zorina International S.R.L. (�the applicant company�), on 23 March 2015;