5.  The applicant company is a limited liability company incorporated under Moldovan Law. 6.  On 24 December 2012 and 21 June 2013 respectively the applicant company initiated two sets of civil proceedings challenging two decisions issued by the State Tax Inspectorate of Străşeni (Inspectoratul Fiscal de Stat Străşeni – “the Inspectorate”) under which it had been fined for non‑compliance with the VAT reporting regulations. On 5 September 2013 these two sets of proceedings were joined. 7.  On 26 December 2013 the Străşeni District Court upheld the applicant company’s claims and overturned the impugned decisions. The representative of the Inspectorate was not present when the judgment was delivered, despite having been duly informed of the date and the time of the hearing. 8.  On 5 February 2014 the Inspectorate lodged an appeal against the judgment of the Străşeni District Court. No request for an extension of the legal time-limit for lodging an appeal was made. The applicant company objected to the appeal and argued that it had been lodged outside the thirty‑day time-limit and that the Inspectorate had not requested an extension of the legal time-limit for lodging it. 9.  In a decision of 3 September 2014 the Chişinău Court of Appeal calculated the applicable time-limit and found that it had expired on 27 January 2014 and, accordingly, that the Inspectorate had been late in lodging its appeal. It therefore decided to strike the appeal out of its list of cases as time-barred. The Inspectorate lodged an appeal on points of law against that decision. It argued that the Chişinău Court of Appeal could not strike out the appeal after having commenced its examination of the merits of the case. 10.  On 8 October 2014 the Supreme Court of Justice quashed the Chişinău Court of Appeal’s strike-out decision of 3 September 2014. Without contesting the Court of Appeal’s calculation of the time-limit for lodging the appeal, the Supreme Court of Justice accepted the argument put forward by the Inspectorate and found that the Court of Appeal had breached the rules of procedure by adopting a strike-out decision after having started an examination of the merits of the case. Ultimately, the case was referred back to the Chişinău Court of Appeal for re-examination. 11.  On 28 January 2015, after rehearing the case, the Chişinău Court of Appeal upheld the Inspectorate’s appeal, quashed the judgment of the Străşeni District Court of 26 December 2013 and rendered a new judgment whereby the applicant company’s action was rejected as ill-founded. 12.  On 10 June 2015 the Supreme Court of Justice declared an appeal on points of law lodged by the applicant company inadmissible.