Legal issue: whether the contested provision of the Civil Code is constitutional, given that it is considered in law-application practice as enabling the plaintiff to confirm the amount of his lost earnings solely by the data contained in tax declarations, as a result of which for the individual entrepreneurs using the system of taxation in the form of unified tax on imputed income, the amount of earnings calculated thus turns to be less than their actual income, which precludes them from being compensated in full.

Ratio decidendi: the Court has deemed the rule in question to be not contradictory to the Constitution, but gave it a binding interpretation, according to which courts must take into account all legally significant circumstances ascertaining the sufferer’s actual income from his entrepreneurial activity. This implies the possibility to refute the presumption of conformity between the imputed income and the one actually received, for which the payers of unified tax on imputed income may use appropriate primary documents, the data of cash register and the register of cashier as well as other similar documents.