Rechtsprechung
| EGMR, 22.06.1999 - 46757/99 |
Zitiervorschläge
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Volltextveröffentlichung
- Europäischer Gerichtshof für Menschenrechte
GALEOTTI OTTIERI DELLA CIAJA AND SIX OTHERS v. ITALY
Protokoll Nr. 1 Art. 1, Protokoll Nr. 1 Art. 1 Abs. 2, Art. 14 MRK
Inadmissible (englisch)
Wird zitiert von ... Neu Zitiert selbst (3)
- EGMR, 18.07.1994 - 13580/88
KARLHEINZ SCHMIDT v. GERMANY
Auszug aus EGMR, 22.06.1999 - 46757/99
Moreover in the field of taxation the Contracting States enjoy a wide margin of appreciation in assessing whether and to what extent differences in otherwise similar situations justify a different treatment (cf. the Karlheinz Schmidt v. Germany judgment of 18 July 1994, Series A no. 291-B, p. 32, § 24 and the Darby judgment, quoted above, p. 12, § 31; see also Eur. Comm. HR, N° 11089/84, Dec. 11.11.86, D.R. 49, pp. 181, 190-191). - EGMR, 28.10.1987 - 8695/79
Inze ./. Österreich
Auszug aus EGMR, 22.06.1999 - 46757/99
Accordingly, Article 14 is also applicable (see the Darby v. Sweden judgment of 23 October 1990, Series A no. 187, p. 12, § 30 and, mutatis mutandis, the Inze v. Austria judgment of 28 October 1987, Series A no. 126, pp. 17-18, §§ 36-40). - EGMR, 23.10.1990 - 11581/85
DARBY v. SWEDEN
Auszug aus EGMR, 22.06.1999 - 46757/99
Accordingly, Article 14 is also applicable (see the Darby v. Sweden judgment of 23 October 1990, Series A no. 187, p. 12, § 30 and, mutatis mutandis, the Inze v. Austria judgment of 28 October 1987, Series A no. 126, pp. 17-18, §§ 36-40).
- EGMR, 27.05.2014 - 18485/14
BERKVENS v. THE NETHERLANDS
In this connection it is worth noting that, for the purpose of applying the said treaty provisions, in the field of taxation the Contracting States enjoy a wide margin of appreciation in assessing whether and to what extent differences in otherwise similar situations justify a different treatment, and in the affirmative, whether an objective and reasonable justificiation exists nonetheless to make different provision for those cases (see, inter alia, Giuliana Galeotti Ottieri Della Ciaja and six others v. Italy (dec.), no. 46757/99, 22 June 1999, and Burden, cited above, § 60).