H&I 2015/29
Melo Tadeu v Portugal. Violation of presumption of innocence by refusing to take account of an acquittal in criminal proceedings. ECHR
EHRM 23-10-2014, ECLI:CE:ECHR:2014:1023JUD002778510, m.nt. Edwin Thomas (Melo Tadeu/Portugal)
- Instantie
Europees Hof voor de Rechten van de Mens
- Datum
23 oktober 2014
- Zaaknummer
27785/10
- Noot
Edwin Thomas
- Roepnaam
Melo Tadeu/Portugal
- JCDI
JCDI:ADS919802:1
- Vakgebied(en)
Europees belastingrecht / Algemeen
- Brondocumenten
ECLI:CE:ECHR:2014:1023JUD002778510, Uitspraak, Europees Hof voor de Rechten van de Mens, 23‑10‑2014
Essentie
The European Court of Human Rights has given a judgment in the case of Melo Tadeu v Portugal. The Court held that there had been a violation of presumption of innocence and a violation of protection of property. The case concerned a tax enforcement procedure initiated against Ms Melo Tadeu to collect a tax debt owed by a company of which she was regarded as de facto manager, the procedure having continued in spite of her acquittal in criminal proceedings for tax fraud and having resulted in the attachment of a shareholding interest that she held in ... Verder lezen? Log in om dit document te bekijken.