Taxation

ιδιοκτησία

The presumption of innocence was violated when a non convicted due to a statute of limitations for tax evasion was later sentenced to compensation on the grounds that he had committed the same crime!

JUDGMENT Agapov v. Russia 06.10.2020  (app. no. 52464/15) see here   SUMMARY Tax evasion, presumption of innocence and protection of property. The applicant, in his capacity as CEO of the company, was charged with tax evasion as the company had failed to pay VAT. The prosecutor did not prosecute the statute of limitations, but the State […]

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The delay in the return of unduly paid taxes and the unnecessary judicial actions of the tax authorities violated the right to property of the taxpayer!

JUDGMENT Antonov v. Bulgaria  28.05.2020 (appl. no. 58364/10) see here  SUMMARY Tax refund and delay in court decision enforcement. A large amount of taxes was wrongly charged to the applicant. He appealed before the domestic courts, which acquitted him and ordered the competent tax authority to return the money. Nevertheless, the tax authority, without providing […]

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περιουσία

Legislative imposition of a retroactive tax with retroactive effect is not prohibited by the First Protocol to the ECHR

JUDGMENT  Ρ. Plaisier B.V. and others v. the Netherlands  7.12.2017 (no. 46184/16, 47789/16 and 19958/17) see here   SUMMARY  Exceptional tax charge as an austerity measure. Retroactive application of the special contribution. Article 1 of the First Protocol does not prohibit legislation imposing a retroactive tax charge. PROVISIONS  Article 1 of the First Additional Protocol Article […]

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ECHRCaseLaw

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