Rechtsprechung
EKMR, 11.12.1986 - 11189/84 |
Volltextveröffentlichungen (2)
- Europäischer Gerichtshof für Menschenrechte
COMPANY S. and T. v. SWEDEN
Art. 13, Art. 14, Art. 17, Art. 18, Art. 25, Art. 25 Abs. 1, Art. 27, Art. 27 Abs. 2, Protokoll Nr. 1 Art. 1 MRK
Inadmissible (englisch) - Europäischer Gerichtshof für Menschenrechte
SOCIETE S. ET T. c. SUEDE
Art. 13, Art. 14, Art. 17, Art. 18, Art. 25, Art. 25 Abs. 1, Art. 27, Art. 27 Abs. 2, Protokoll Nr. 1 Art. 1 MRK
Irrecevable (französisch)
Wird zitiert von ... (8) Neu Zitiert selbst (7)
- EKMR, 01.12.1985 - 11036/84
SVENSKA MANAGEMENTGRUPPEN AB v. SWEDEN
Auszug aus EKMR, 11.12.1986 - 11189/84
The Commission has previously been called upon to determine whether another applicant company in Sweden had been subject to an unjustified interference when forced to pay the charges in question under the Swedish Employee Investment Fund Acts (Dec. No. 11036/84, 2.12.85, to be published in D.R.). - EKMR, 15.12.1967 - 2552/65
X. contre la REPUBLIQUE FEDERALE D'ALLEMAGNE
Auszug aus EKMR, 11.12.1986 - 11189/84
The Commission has constantly held that Article 6 (Art. 6) is not applicable to proceedings regarding taxation (cf. No. 2552/65, Dec. 15.12.67, Collection 26, p. 1, No. 2717/66, Dec. 6.2.69, Yearbook 13 p. 176, No. 8903/80, Dec. 8.7.80, D.R. 21 p. 246 and No. 9908/82, Dec. 4.5.83, D.R. 32, p. 266). - EKMR, 14.12.1978 - 7598/76
KAPLAN c. ROYAUME-UNI
Auszug aus EKMR, 11.12.1986 - 11189/84
The Commission has previously held in two cases that a shareholder was entitled to claim to be a victim of measures directed against a company (No. 1706/62, Dec. 4.10.66, Collection 21 p. 26 and No. 7598/76 Kaplan v. United Kingdom, Comm. Report 17.7.80, D.R. 21 p. 5 (p. 23)).
- EKMR, 04.05.1983 - 9908/82
X. v. FRANCE
Auszug aus EKMR, 11.12.1986 - 11189/84
The Commission has constantly held that Article 6 (Art. 6) is not applicable to proceedings regarding taxation (cf. No. 2552/65, Dec. 15.12.67, Collection 26, p. 1, No. 2717/66, Dec. 6.2.69, Yearbook 13 p. 176, No. 8903/80, Dec. 8.7.80, D.R. 21 p. 246 and No. 9908/82, Dec. 4.5.83, D.R. 32, p. 266). - EKMR, 06.02.1969 - 2717/66
Societe X., W. et Z. contre la REPUBLIQUE FEDERALE D'ALLEMAGNE
Auszug aus EKMR, 11.12.1986 - 11189/84
The Commission has constantly held that Article 6 (Art. 6) is not applicable to proceedings regarding taxation (cf. No. 2552/65, Dec. 15.12.67, Collection 26, p. 1, No. 2717/66, Dec. 6.2.69, Yearbook 13 p. 176, No. 8903/80, Dec. 8.7.80, D.R. 21 p. 246 and No. 9908/82, Dec. 4.5.83, D.R. 32, p. 266). - EKMR, 08.07.1980 - 8903/80
X. v. AUSTRIA
Auszug aus EKMR, 11.12.1986 - 11189/84
The Commission has constantly held that Article 6 (Art. 6) is not applicable to proceedings regarding taxation (cf. No. 2552/65, Dec. 15.12.67, Collection 26, p. 1, No. 2717/66, Dec. 6.2.69, Yearbook 13 p. 176, No. 8903/80, Dec. 8.7.80, D.R. 21 p. 246 and No. 9908/82, Dec. 4.5.83, D.R. 32, p. 266). - EKMR, 28.01.1983 - 9266/81
YARROW P.L.C., YARROW, M. & G. SECURITIES Ltd and AUGUSTIN-NORMAND v. the UNITED …
Auszug aus EKMR, 11.12.1986 - 11189/84
In the case of Yarrow and others (No. 9266/81, Dec. 28.1.83, D.R. 30 p. 155 (p. 185)) the Commission held that the applicants, who did not hold a majority or controlling interest in the company in question, were not directly and personally affected by the measure taken (the nationalisation of the company) even though this measure undoubtedly reduced the value of their shareholdings and they could not therefore claim to be victims within the meaning of Article 25 (Art. 25) of the Convention.
- EGMR, 25.07.2002 - 48553/99
SOVTRANSAVTO HOLDING c. UKRAINE
Il ne s'agit pas seulement d'une créance indirecte sur les actifs sociaux, mais d'autres droits également, particulièrement des droits de vote et le droit d'influer sur la société, peuvent accompagner l'action " (Société S. et T. c. Suède, no 11189/84, décision de la Commission du 11 décembre 1986, DR 50, p. 158). - EGMR, 04.04.2017 - 5294/14
ALBERT AND OTHERS v. HUNGARY
The Court has consistently held that a company share with an economic value can be considered a possession (see, among other authorities, Company S. and T. v. Sweden, no. 11189/84, Commission decision of 11 December 1986, DR 50, p. 138; Reisner v. Turkey, no. 46815/09, § 45, 21 July 2015; Olczak v. Poland (dec.), no. 30417/96, § 60, 7 November 2002; Marini v. Albania, no. 3738/02, § 165, 18 December 2007 and Sovtransavto Holding v. Ukraine, no. 48553/99, § 91, ECHR 2002-VII). - EKMR, 15.05.1996 - 25994/94
JUPIN v. SWEDEN
The Commission recalls its established case-law according to which Article 6 (Art. 6) is not applicable to proceedings regarding taxation (cf., e.g., No. 11189/84, Dec. 11.12.86, D.R. 50 p. 121, and No. 13013/87, Dec. 14.12.88, D.R. 58 p. 163).
- EKMR, 23.10.1997 - 32667/96
RUOHOLA v. FINLAND
According to the Commission case-law Article 6 (Art. 6) of the Convention does not apply to proceedings concerning the assessment of taxes (see e.g. No. 11189/84, Dec. 11.12.86, D.R. 50, pp. 121, 140-141 and the reference therein). - EGMR, 20.04.1999 - 41601/98
VIDACAR S.A. and OPERGRUP S.L. v. SPAIN
Toutefois, la Cour rappelle que selon la jurisprudence constante des organes de la Convention, l'article 6 § 1 de la Convention n'est pas applicable aux contestations ressortissant exclusivement au domaine du droit public et notamment aux procédures fiscales en tant que telles, puisque celles-ci n'ont pas trait à des contestations sur des droits ou obligations de caractère civil (voir par exemple n° 11189/84, déc. 11.12.1986, D.R. 50, pp. 121, 160 ; n° 20471/92, déc. 15.4.1996, D.R. 85, p. 29, 44). - EKMR, 29.11.1995 - 25373/94
SMITH v. THE UNITED KINGDOM
The Commission recalls its long-established case-law to the effect that civil rights and obligations are not determined by assessments to tax (see, for example, No. 13013/87, Dec. 14.12.88, D.R. 58, p. 163, 189, and No. 11189/84, Dec. 11.12.86, D.R. 50, p. 121, 140, and the further cases referred to there). - EKMR, 10.09.1998 - 40183/98
CASAGRANDE v. ITALY
In this context, it recalls that according to its case-law, Article 6 is not applicable in principle, under the head "civil rights and obligations", to proceedings relating to the assessment of taxes, even if the fiscal measures complained of affected pecuniary rights (see, among a large number of other authorities, No. 8903/80, Dec. 8.7.80, D.R. 21, pp. 246 and 247; No. 9908/82, Dec. 4.5.83, D.R. 32, pp. 266 and 272; No. 11189/84, Dec. 11.12.86, D.R. 50, pp. 121 and 140; No. 13013/87, Dec. 14.12.88, D.R. 58, pp. 163 and 189; Bendenoun v. France, Comm. Report 10.12.92, para. 58, Eur. Court HR, Series A no. 284, p. 27; see also Eur. Court HR, Schouten and Meldrum v. the Netherlands judgment of 9 December 1994, Series A no. 304, pp. 20 and 21, para. 50). - EKMR, 29.11.1995 - 25145/94
R.T. v. THE UNITED KINGDOM
The Commission further recalls that proceedings to establish liability to tax determine neither civil rights and obligations nor, in the absence of a penal aspect, criminal charges (in the civil context, see No. 11189/84, Dec. 11.12.86, D.R. 50 p. 121, with the further references at p. 140, and in the criminal context, Eur. Court H.R., Bendenoun judgment of 24 February 1994, Series A no. 284, pp. 19, 20, paras. 46-48).