H&I 2018/172
P. Plaisier B.V. v. the Netherlands. Companies’ complaint about Netherlands’ austerity tax on high salaries declared inadmissible. ECHR
EHRM 14-11-2017, ECLI:CE:ECHR:2017:1114DEC004618416, m.nt. Tjebbe Gerverdinck (P. Plaisier/Nederland)
- Instantie
Europees Hof voor de Rechten van de Mens
- Datum
14 november 2017
- Zaaknummer
46184/16
- Noot
Tjebbe Gerverdinck
- Roepnaam
P. Plaisier/Nederland
- JCDI
JCDI:ADS324286:1
- Vakgebied(en)
Europees belastingrecht / Mensenrechten
Loonbelasting / Eindheffing
- Brondocumenten
ECLI:CE:ECHR:2017:1114DEC004618416, Uitspraak, Europees Hof voor de Rechten van de Mens, 14‑11‑2017
Essentie
The European Court of Human Rights has given a judgment in the case P. Plaisier B.V. against the Netherlands. The case of P. Plaisier B.V. v. the Netherlands (application no. 46184/16) and two other applications concerned complaints by three companies about an additional tax which employers had to pay on salaries above EUR 150,000 that was part of budget austerity measures approved during an economic crisis.
In its decision in the case, the European Court of Human Rights joined the cases and unanimously declared the application inadmissible. The decision is final.
The three companies complained that the tax, approved in 2013 ... Verder lezen? Log in om dit document te bekijken.