The Court has already noted that such a rigid system is in itself incapable of ensuring the requisite fair balance between the requirements of the general interest and the protection of an individual's right to property (see, mutatis mutandis, Gyrlyan v. Russia, no. 35943/15, § 31, 9 October 2018, in which the domestic legislation prevented the courts from considering a more lenient sanction than a fine equivalent to at least the undeclared amount or confiscation of the undeclared cash).

Furthermore, the Chamber judgment relies on judgments like Gyrlyan v. Russia (no. 35943/15, 9 October 2018) which on the facts are very different; the relevant authorities having accepted the applicant's lack of intent to deceive in that case.