Resolution CM/ResDH(2022)326
Execution of the judgment of the European Court of Human Rights
Gospodăria Ţărănească ‘Alcaz G.A.’ against the Republic of Moldova
(Adopted by the Committee of Ministers on 23 November 2022
at the 1449th meeting of the Ministers’ Deputies)
Application No.
Case
Judgment of
Final on
72968/14
GOSPODĂRIA ŢĂRĂNEASCĂ ‘ALCAZ G.A.’
01/03/2022
01/03/2022
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 violation established on account of the deprivation of the applicant company’s right to deduct the VAT it had paid on received goods because its supplier’s VAT registration had been cancelled (Article 1 of Protocol no. 1 to the Convention);
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 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(2022)907);
Having satisfied itself that all the measures required by Article 46, paragraph 1, have been adopted,
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.