Taxation

ιδιοκτησία

The tax penalties for not issuing invoices are legal and proportionate. The right to property was not violated

JUDGMENT C. Zorina International S.R.L. v. Romania 27.06.2023 ( app. no. 15553/15) see here SUMMARY The applicant company was fined 8,000 RON by the domestic tax authorities and suspended for a period of three months for not issuing invoices for sales of its products. National courts upheld the sanctions. The applicant appealed to the ECtHR […]

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ιδιοκτησία

The confiscation of goods for 1.5 years after the acquittal violated the right to respect for property

JUDGMENT FU QUAN, s.r.o. v. the Czech Republic (application no. 24827/14) 17.03.2022  see here SUMMARY Confiscation of goods. Continuation of confiscation even after the acquittal. Right to respect for property. The managing director as the legal representative of the applicant company was referred for tax evasion. The prosecutor ordered the confiscation of the company’s property […]

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The obligation of a person unfit for military service due to health reasons to pay an exemption tax from the army was discriminatory. Violation due to discrimination!

JUDGMENT Ryser v. Switzerland 12.1.2021 (app. no. 23040/13) see here SUMMARY The case concerned Mr Ryser’s liability to the military service exemption tax even though he had been declared unfit for service. The applicant complained of discrimination on the grounds of his state of health. The Court found that Mr Ryser had indeed suffered discriminatory […]

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Publication on the internet of public debtors information. The posting served the public interest. Non-violation of the right to respect for privacy

JUDGMENT  L.B. v. Hungary 12.01.2021 (app. no. 36345/16) see here SUMMARY Privacy, publicity of public debtors on the internet, personal data and public interest. The applicant brought an action for violation of his privacy under Article 8 of the ECHR because the tax authority published tax lists on the internet with his personal data as […]

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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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