Rechtsprechung
EGMR, 22.01.2009 - 3991/03 |
Volltextveröffentlichung
- Europäischer Gerichtshof für Menschenrechte
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Art. 41, Protokoll Nr. 1 Art. 1, Protokoll Nr. 1 Art. 1 Abs. 1 MRK
Violation of P1-1 Pecuniary damage - award Non-pecuniary damage - finding of a violation sufficient (englisch)
Verfahrensgang
- EGMR, 22.01.2009 - 3991/03
- EGMR, 12.05.2015 - 3991/03
Wird zitiert von ... Neu Zitiert selbst (13)
- EGMR, 16.04.2002 - 36677/97
S.A. DANGEVILLE c. FRANCE
Auszug aus EGMR, 22.01.2009 - 3991/03
Thus, the Court considers that the applicant company's right to claim a deduction of the input VAT amounted to at least a "legitimate expectation" of obtaining effective enjoyment of a property right amounting to a "possession" within the meaning of the first sentence of Article 1 of Protocol No. 1 (see, mutatis mutandis, Pine Valley Developments Ltd and Others v. Ireland, 29 November 1991, § 51, Series A no. 222; S.A. Dangeville v. France, no. 36677/97, § 48, ECHR 2002-III; Cabinet Diot and S.A. Gras Savoye v. France, nos. 49217/99 and 49218/99, § 26, 22 July 2003; and Aon Conseil and Courtage S.A. and Christian de Clarens S.A. v. France, no. 70160/01, § 45, ECHR 2007-...). - EGMR, 22.07.2003 - 49217/99
SA CABINET DIOT ET SA GRAS SAVOYE c. FRANCE
Auszug aus EGMR, 22.01.2009 - 3991/03
Thus, the Court considers that the applicant company's right to claim a deduction of the input VAT amounted to at least a "legitimate expectation" of obtaining effective enjoyment of a property right amounting to a "possession" within the meaning of the first sentence of Article 1 of Protocol No. 1 (see, mutatis mutandis, Pine Valley Developments Ltd and Others v. Ireland, 29 November 1991, § 51, Series A no. 222; S.A. Dangeville v. France, no. 36677/97, § 48, ECHR 2002-III; Cabinet Diot and S.A. Gras Savoye v. France, nos. 49217/99 and 49218/99, § 26, 22 July 2003; and Aon Conseil and Courtage S.A. and Christian de Clarens S.A. v. France, no. 70160/01, § 45, ECHR 2007-...). - EGMR, 25.01.2007 - 70160/01
AON CONSEIL ET COURTAGE S.A. AND CHRISTIAN DE CLARENS S.A. v. FRANCE
Auszug aus EGMR, 22.01.2009 - 3991/03
Thus, the Court considers that the applicant company's right to claim a deduction of the input VAT amounted to at least a "legitimate expectation" of obtaining effective enjoyment of a property right amounting to a "possession" within the meaning of the first sentence of Article 1 of Protocol No. 1 (see, mutatis mutandis, Pine Valley Developments Ltd and Others v. Ireland, 29 November 1991, § 51, Series A no. 222; S.A. Dangeville v. France, no. 36677/97, § 48, ECHR 2002-III; Cabinet Diot and S.A. Gras Savoye v. France, nos. 49217/99 and 49218/99, § 26, 22 July 2003; and Aon Conseil and Courtage S.A. and Christian de Clarens S.A. v. France, no. 70160/01, § 45, ECHR 2007-...).
- EGMR, 08.07.1986 - 9006/80
LITHGOW AND OTHERS v. THE UNITED KINGDOM
Auszug aus EGMR, 22.01.2009 - 3991/03
Accordingly, the Court cannot fail to exercise its power of review and must determine whether the requisite balance was maintained in a manner consonant with the applicant company's right to "the peaceful enjoyment of [its] possessions", within the meaning of the first sentence of Article 1 of Protocol No. 1 (see Sporrong and Lönnroth, cited above, § 69; Lithgow and Others v. the United Kingdom, 8 July 1986, §§ 121-22, Series A no. 102; and Intersplav v. Ukraine, no. 803/02, § 38, 9 January 2007). - EGMR, 23.09.1982 - 7151/75
SPORRONG ET LÖNNROTH c. SUÈDE
Auszug aus EGMR, 22.01.2009 - 3991/03
However, in determining whether this requirement has been met, it is recognised that a Contracting State, not least when framing and implementing policies in the area of taxation, enjoys a wide margin of appreciation, and the Court will respect the legislature's assessment in such matters unless it is devoid of reasonable foundation (see Sporrong and Lönnroth v. Sweden, 23 September 1982, § 69, Series A no. 52; National & Provincial Building Society, Leeds Permanent Building Society and Yorkshire Building Society, cited above, § 80; and M.A. and 34 Others v. Finland (dec.), no. 27793/95, 10 June 2003). - EGMR, 29.11.1991 - 12742/87
PINE VALLEY DEVELOPMENTS LTD ET AUTRES c. IRLANDE
Auszug aus EGMR, 22.01.2009 - 3991/03
Thus, the Court considers that the applicant company's right to claim a deduction of the input VAT amounted to at least a "legitimate expectation" of obtaining effective enjoyment of a property right amounting to a "possession" within the meaning of the first sentence of Article 1 of Protocol No. 1 (see, mutatis mutandis, Pine Valley Developments Ltd and Others v. Ireland, 29 November 1991, § 51, Series A no. 222; S.A. Dangeville v. France, no. 36677/97, § 48, ECHR 2002-III; Cabinet Diot and S.A. Gras Savoye v. France, nos. 49217/99 and 49218/99, § 26, 22 July 2003; and Aon Conseil and Courtage S.A. and Christian de Clarens S.A. v. France, no. 70160/01, § 45, ECHR 2007-...). - EGMR, 10.07.2002 - 39794/98
GRATZINGER ET GRATZINGEROVA c. REPUBLIQUE TCHEQUE
Auszug aus EGMR, 22.01.2009 - 3991/03
By way of contrast, the hope of recognition of a property right which it has been impossible to exercise effectively cannot be considered a "possession" within the meaning of Article 1 of Protocol No. 1, nor can a conditional claim which lapses as a result of the non-fulfilment of the condition (see Kopecký v. Slovakia [GC], no. 44912/98, § 35, ECHR 2004-IX; Prince Hans-Adam II of Liechtenstein v. Germany [GC], no. 42527/98, §§ 82 and 83, ECHR 2001-VIII; and Gratzinger and Gratzingerova v. the Czech Republic (dec.) [GC], no. 39794/98, § 69, ECHR 2002-VII). - EuGH, 12.01.2006 - C-354/03
GESELLSCHAFTEN, DIE OHNE IHR WISSEN IN EINEN "KARUSSELLBETRUG" VERWICKELT WAREN, …
Auszug aus EGMR, 22.01.2009 - 3991/03
In its judgment of 12 January 2006 in joined cases C-354/03, C-355/03 and C-484/03, Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise: reference for a preliminary ruling from the High Court of Justice (England & Wales), Chancery Division - United Kingdom, European Court Reports (ECR) 2006, page I-00483, the CJEC concluded as follows:. - EuGH, 06.07.2006 - C-439/04
Kittel - Sechste Mehrwertsteuerrichtlinie - Vorsteuerabzug - Karussellbetrug - …
- EGMR, 07.07.1989 - 10873/84
TRE TRAKTÖRER AKTIEBOLAG v. SWEDEN
Auszug aus EGMR, 22.01.2009 - 3991/03
The Government stated that a further requirement in order for a measure to be legitimate was for it to be in accordance with the "general interest"; in this respect States enjoyed a "wide margin of appreciation" (they referred to Tre Traktörer AB v. Sweden, 7 July 1989, § 62, Series A no. 159). - EGMR, 24.10.1986 - 9118/80
AGOSI c. ROYAUME-UNI
- EGMR, 20.11.1995 - 17849/91
PRESSOS COMPANIA NAVIERA S.A. ET AUTRES c. BELGIQUE
- EGMR, 07.12.1976 - 5493/72
HANDYSIDE v. THE UNITED KINGDOM
- Generalanwalt beim EuGH, 19.12.2019 - C-446/18
AGROBET CZ - Vorabentscheidungsersuchen - Steuerrecht - Mehrwertsteuer - Art. 179 …
21 EGMR, Urteile vom 7. Juli 2011 - 39766/05, Rn. 32 ff. -, Serkov/Ukraine, und vom 22. Januar 2009 -, 3991/03, Rn. 57 - Bulves/Bulgaria.