Rechtsprechung
| EGMR, 25.01.2005 - 38884/02 |
Zitiervorschläge
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Volltextveröffentlichung
- Europäischer Gerichtshof für Menschenrechte
FISCHLER v. SWEDEN
Wird zitiert von ... Neu Zitiert selbst (3)
- EGMR, 12.07.2001 - 44759/98
Verletzung des Rechts auf ein faires Verfahren durch überlange Verfahrensdauer; …
Auszug aus EGMR, 25.01.2005 - 38884/02
Moreover, the Court has consistently held that, generally, tax disputes fall outside the scope of "civil rights and obligations" under Article 6, despite the pecuniary effects which they necessarily produce for the taxpayer (see, Ferrazzini v. Italy, [GC], no. 44759/98, § 29, ECHR 2001-VII). - EGMR, 23.07.2002 - 34619/97
JANOSEVIC c. SUEDE
Auszug aus EGMR, 25.01.2005 - 38884/02
The Court reiterates that, although tax surcharges cannot be said to belong to criminal law under the Swedish legal system, it has found in several judgments concerning Sweden (see, in particular, Janosevic v. Sweden, no. 34619/97, 23 July 2002, §§ 64-71, ECHR 2002-VII, and Västberga Taxi Aktiebolag and Vulic v. Sweden, no. 36985/97, 23 July 2002, §§ 75-82) that the imposition of such measures involves the determination of a "criminal charge" within the meaning of Article 6 of the Convention. - EGMR, 23.07.2002 - 36985/97
VASTBERGA TAXI AKTIEBOLAG AND VULIC v. SWEDEN
Auszug aus EGMR, 25.01.2005 - 38884/02
The Court reiterates that, although tax surcharges cannot be said to belong to criminal law under the Swedish legal system, it has found in several judgments concerning Sweden (see, in particular, Janosevic v. Sweden, no. 34619/97, 23 July 2002, §§ 64-71, ECHR 2002-VII, and Västberga Taxi Aktiebolag and Vulic v. Sweden, no. 36985/97, 23 July 2002, §§ 75-82) that the imposition of such measures involves the determination of a "criminal charge" within the meaning of Article 6 of the Convention.
- EGMR, 04.10.2007 - 42402/04
KJELD OHLAND ANDERSEN AB I KONKURS v. SWEDEN
It is thus inapplicable under its criminal head (see, Fischler v. Sweden (dec.), no. 38884/02, 25 January 2005, unreported).