H&I 2013/7.3
N.K.M. v Hungary. Violation of the right to peaceful enjoyment of property. 98 per cent tax. ECHR
EHRM 14-05-2013, ECLI:CE:ECHR:2013:0514JUD006652911, m.nt. Edwin Thomas (N.K.M./Hungary)
- Instantie
Europees Hof voor de Rechten van de Mens
- Datum
14 mei 2013
- Zaaknummer
66529/11
- Noot
Edwin Thomas
- Roepnaam
N.K.M./Hungary
- JCDI
JCDI:ADS914498:1
- Vakgebied(en)
Belastingrecht algemeen (V)
Europees belastingrecht (V)
- Brondocumenten
ECLI:CE:ECHR:2013:0514JUD006652911, Uitspraak, Europees Hof voor de Rechten van de Mens, 14‑05‑2013
Essentie
N.K.M. v Hungary. Violation of the right to peaceful enjoyment of property. 98 per cent tax. ECHR
Samenvatting
The European Court of Human Rights (ECHR) in Strasbourg has ruled that the Hungarian surtax of 98% of a redundancy payment is contrary to the right to property as meant in Article 1 of the first protocol of the ECHR.
Decisive in this reasoning is not the amount or the percentage of the tax burden, but the fact that the applicant was deprived of the larger part of a statutorily guaranteed, acquired right serving the special social interest of reintegration. ... Verder lezen? Log in om dit document te bekijken.