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• Europäischer Gerichtshof für Menschenrechte

  CACCIATO v. ITALY

  Inadmissible (Art. 35) Admissibility criteria;(Art. 35-3-a) Manifestly ill-founded (englisch)

Wird zitiert von ... (5)Neu Zitiert selbst (3)

• EGMR, 31.01.1986 - 8734/79

  BARTHOLD v. GERMANY (ARTICLE 50)

  Auszug aus EGMR, 16.01.2018 - 60633/16

  The second and third rules, which are concerned with particular instances of interference with the right to peaceful enjoyment of property, are to be construed in the light of the general principle laid down in the first rule (see, among many other authorities, Sporrong and Lönnroth v. Sweden, 23 September 1982, § 61, Series A no. 52; James and Others v. the United Kingdom, 21 February 1986, § 37, Series A no. 98; and Beyeler v. Italy [GC], no. 33202/96, § 98, ECHR 2000-I).
• EGMR, 01.04.2008 - 10557/03

  GIGLI COSTRUZIONI S.R.L. c. ITALIE

  Auszug aus EGMR, 16.01.2018 - 60633/16

  Relying on Scordino v. Italy (no. 1) [GC] (no. 36813/97, ECHR 2006-V) and Gigli Costruzioni S.r.l. v. Italy (no. 10557/03, 1 April 2008), they contended that the Court had already found that the levying of the tax amounted to a violation of Article 1 of Protocol No. 1 when examining the issue jointly with other reductions applied to the property's market value.
• EGMR, 23.09.1982 - 7151/75

  SPORRONG ET LÖNNROTH c. SUÈDE

  Auszug aus EGMR, 16.01.2018 - 60633/16

  The second and third rules, which are concerned with particular instances of interference with the right to peaceful enjoyment of property, are to be construed in the light of the general principle laid down in the first rule (see, among many other authorities, Sporrong and Lönnroth v. Sweden, 23 September 1982, § 61, Series A no. 52; James and Others v. the United Kingdom, 21 February 1986, § 37, Series A no. 98; and Beyeler v. Italy [GC], no. 33202/96, § 98, ECHR 2000-I).

• EGMR, 13.02.2024 - 64806/16

  MAROSLAVAC v. CROATIA

  Furthermore, there is nothing to indicate, nor has it been suggested by the applicant, that the levying of such a sum in profit tax fundamentally undermined her financial situation or that of her notary office - one of the factors to which the Court has given weight when gauging whether a fair balance has been struck in a given case (see N.K.M. v. Hungary, no. 66529/11, § 42, 14 May 2013; Cacciato v. Italy (dec.), no. 60633/16, 16 January 2018).
• EGMR, 07.12.2023 - 26604/16

  WALDNER c. FRANCE

  Ces derniers disposent donc d'un large pouvoir d'appréciation en la matière (Balá?¾ c. Slovaquie (déc.), no 60243/00, 16 septembre 2003, et Orion-Breclav, S.R.O., décision précitée), que ce soit s'agissant des lois nationales qui déterminent les modalités de recouvrement des créances fiscales (Gasus Dosier- und Fördertechnik GmbH c. Pays-Bas, 23 février 1995, § 60, série A no 306-B) que celles qui définissent les circonstances dans lesquelles un impôt est dû et les montants à payer (voir, par exemple, Cacciato c. Italie (déc.), no 60633/16, §§ 24-25, 16 janvier 2018).
• EGMR, 19.05.2022 - 16140/15

  BEZANIC AND BASKARAD v. CROATIA

  It was therefore not particularly high (contrast N.K.M. v. Hungary, no. 66529/11, §§ 66-76, 14 May 2013, where the applicant complained about the imposition of 52% tax on her severance pay, and see, mutatis mutandis, Cacciato v. Italy (dec.), no. 60633/16, 16 January 2018, where the imposition of 20% tax on compensation awarded for the expropriation of land had fallen within the authorities' margin of appreciation and had not led to the compensation award being effectively nullified or led to undue financial hardship for the applicant).
• EGMR, 23.01.2024 - 19501/06

  GUISO GALLISAI v. ITALY

  Lastly, with reference to the 20% taxation under Law no. 413/1991, the Court has found in previous cases that the fact that the tax at issue had been applied to sums awarded as expropriation compensation was not sufficient to call into question the adequacy of such compensation (Cacciato v. Italy (dec.), no. 60633/16, § 32, 16 June 2018).
• EGMR, 14.11.2023 - 13447/07

  CARÉ AND OTHERS v. ITALY

  In any event, the Court has found, in previous cases, that the fact that the tax at issue had been applied to sums awarded as expropriation compensation was not sufficient to call into question the adequacy of such compensation (see Cacciato v. Italy (dec.), no. 60633/16, § 32, 16 January 2018, and Guiso and Consiglio v. Italy (dec.), no. 50821/06, §§ 38-52, 16 January 2018).