LTD. ILIYARD v. GEORGIA

Published on 27 November 2023 FIFTH SECTIONApplication no. 4637/23LTD ILIYARDagainst Georgialodged on 17 January 2023communicated on 7 November 2023SUBJECT MATTER OF THE CASEThe application concerns the freezing of all of the applicant company’s assets in relation to the ongoing tax evasion proceedings. According to the applicant, the freezing order did not have a clear and sufficiently delimited legal basis and, additionally, was a disproportionate measure on account of the fact that all of the company assets, rather than the property equivalent to the amount allegedly owed to the State, was frozen. The measure complained of interfered, in the applicant’s submission, with its lawful business activity, affecting its capacity to operate normally. The applicant company also complained that it was not afforded an effective remedy at national level in respect of this grievance. The applicant …