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• Europäischer Gerichtshof für Menschenrechte

  WASA Ömsesidigt, Försäkringsbolaget Valands Pensionsstiftelse et un groupe d'environ 15000 personnes c. SUEDE

  Protokoll Nr. 1 Art. 1, Art. 25, Art. 25 Abs. 1, Art. 13, Art. 18 MRK
  Irrecevable (französisch)

• Europäischer Gerichtshof für Menschenrechte

  WASA Ömsesidigt, Försäkringsbolaget Valands Pensionsstiftelse, a group of approximately 15000 individuals v. SWEDEN

  Protokoll Nr. 1 Art. 1, Art. 25, Art. 25 Abs. 1, Art. 13, Art. 18 MRK
  inadmissible (englisch)

Wird zitiert von ... (9)Neu Zitiert selbst (10)

• EKMR, 10.03.1981 - 8531/79

  A., B., C. ET D. c. ROYAUME-UNI

  Auszug aus EKMR, 14.12.1988 - 13013/87

  However, it is well-established in the Commission's case-law that the powers of taxation are not immune from review under the Convention (cf. for example No. 8531/79, Dec. 10.3.81, D.R. 23 p. 203).

  However, as taxation falls within the general scope of Article 1 (P1-1), it follows that the prohibition against discrimination in Article 14 (Art. 14) of the Convention is applicable to taxation as such (cf. No. 8531/79, Dec. 10.3.81, D.R. 23 p. 203 and No. 11089/84, Dec. 11.11.86, to be published in D.R.).

• EKMR, 01.12.1985 - 11036/84

  SVENSKA MANAGEMENTGRUPPEN AB v. SWEDEN

  Auszug aus EKMR, 14.12.1988 - 13013/87

  By a decision of 20 December 1960, the case, as being "manifestly ill-founded", was not taken up by the Commission for consideration (No. 511/59, Dec. 20.12.60, Collection 4 p. 1 at p. 33) A similar decision was made on 2 December 1985 by reason of a complaint against the Swedish profit sharing tax (No. 11036/84, Dec. 2.12.85, to be published in D.R.).

  The power of appreciation of the Contracting States is therefore a wide one (cf. No. 11036/84, Dec. 2.12.85, to be published in D.R.).

• EKMR, 11.11.1986 - 11089/84

  LINDSAY c. ROYAUME-UNI

  Auszug aus EKMR, 14.12.1988 - 13013/87

  However, as taxation falls within the general scope of Article 1 (P1-1), it follows that the prohibition against discrimination in Article 14 (Art. 14) of the Convention is applicable to taxation as such (cf. No. 8531/79, Dec. 10.3.81, D.R. 23 p. 203 and No. 11089/84, Dec. 11.11.86, to be published in D.R.).

 
• EKMR, 15.12.1967 - 2552/65

  X. contre la REPUBLIQUE FEDERALE D'ALLEMAGNE

  Auszug aus EKMR, 14.12.1988 - 13013/87

  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, 14.12.1988 - 13013/87

  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, 04.05.1983 - 9908/82

  X. v. FRANCE

  Auszug aus EKMR, 14.12.1988 - 13013/87

  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, 14.12.1988 - 13013/87

  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, 08.03.1985 - 11045/84

  KNUDSEN v. NORWAY

  Auszug aus EKMR, 14.12.1988 - 13013/87

  Moreover, the Commission is competent to examine the compatibility of domestic legislation with the Convention only with respect to its application in a concrete case, while it is not competent to examine in abstracto its compatibility with the Convention (cf. for example No. 11045/84, Dec. 8.3.85, D.R. 42 p. 247).
• EKMR, 28.01.1983 - 9266/81

  YARROW P.L.C., YARROW, M. & G. SECURITIES Ltd and AUGUSTIN-NORMAND v. the UNITED …

  Auszug aus EKMR, 14.12.1988 - 13013/87

  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.
• EKMR, 14.12.1978 - 7598/76

  KAPLAN c. ROYAUME-UNI

  Auszug aus EKMR, 14.12.1988 - 13013/87

  Neither the Court nor the Commission has previously considered the special relationship which exists between a company and a group of individuals such as the present one, but the Commission has 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)).

• Generalanwalt beim EuGH, 16.02.2012 - C-558/10

  Bourges-Maunoury und Heintz - Protokoll über die Vorrechte und Befreiungen der …

  59 - Der Europäische Gerichtshof für Menschenrechte hat im Übrigen entschieden, dass die Modalitäten der Anwendung des ISF und insbesondere die Anwendung der Vorschrift über die Plafonierung und die Ermittlung der zu ihrer Berechnung dienenden Bemessungsgrundlage, in das dem Staat im Rahmen der Umsetzung seiner Steuerpolitik zuerkannte Ermessen fielen; vgl. Entscheidung vom 4. Januar 2008, Beschwerden Nrn. 25834/05 und 27815/05, Époux Imbert de Tremiolles gegen Frankreich, S. 11; Van Brustem, E.-J., "L'ISF et la notion d'impôt confiscatoire sous l'angle de l'article 1 er du Protocole n° 1 de la Convention européenne des droits de l'homme", Droit fiscal, 2008, Nr. 15, S. 33 bis 38. Vgl. auch allgemein Europäische Kommission für Menschenrechte, Entscheidung vom 14. Dezember 1988, Liv Ömsesidigt, Försäkringsbolaget Valands Pensionsstiftelse und eine Gruppe von etwa 15 000 Personen gegen Schweden, Beschwerde Nr. 13013/87, D.R. Nr. 58, S. 191; EGMR, Urteil vom 3. Juli 2003, Buffalo Srl, in Liquidation, gegen Italien, Beschwerde Nr. 38746/97, § 32.
• 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).
• EGMR, 29.03.2007 - 23123/04

  SPAMPINATO v. ITALY

  Toutefois, une telle question n'échappe pas pour autant à tout contrôle de la Cour, puisque l'obligation financière née du prélèvement d'impôts ou de contributions peut léser la garantie consacrée par cette disposition si elle impose à la personne ou à l'entité en cause une charge excessive ou porte fondamentalement atteinte à leur situation financière (Wasa Liv Ömsesidigt, Försäkringbolaget Valands Pensionsstiftelse c. Suède, no 13013/87, décision de la Commission du 14 décembre 1988, Décisions et rapports 58, pp. 163 et 214).

 
• EKMR, 16.10.1996 - 26593/95

  BARTOSCH v. AUSTRIA

  Furthermore, the levying of a tax or other contribution would only be in violation of the right to peaceful enjoyment of possessions if the person concerned was saddled with an intolerable burden or if it fundamentally interfered with his or her financial situation (cf. No. 11036/84, Dec. 2.12.85, D.R. 45 pp. 211, 222; No. 13013/87, Dec. 14.12.88, D.R. 58 pp. 163, 186).
• EKMR, 15.05.1996 - 27109/95

  KAIRA v. FINLAND

  However, the second paragraph of Article 1 of Protocol No. 1 (P1-1) to the Convention expressly secures to the States Parties to the Convention the right to enforce such laws as they deem necessary to secure the payment of taxes or other contributions (see No. 13013/87, Dec. 14.12.88, D.R. 58, p. 163).
• EKMR, 17.01.1995 - 17888/91

  E.S. v. SWITZERLAND

  However, according to the Commission's case-law, Article 6 of the Convention is not applicable to tax assessment proceedings (see No. 13013/87, Dec. 14.12.1988, Wasa Liv Ömsesidigt and approximately 15, 000 individuals v. Sweden, D.R. 58 p. 189).
• 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, 12.10.1994 - 21294/93

  VOGGENBERGER TRANSPORT GmbH v. AUSTRIA

  The Commission recalls that proceedings relating to tax assessment do not fall within the scope of Article 6 (Art. 6) of the Convention (No 8903/80, Dec. 8.7.1980, D.R. 21, 246; No 13013/87, Dec. 14.12.1988, D.R. 58, 163).