CEDH · CASELAW;COMMUNICATEDCASES;ENG — 24 juin 2024

.s800EAC49 { font-size:12pt } .s379BC09C { margin-top:36pt; margin-bottom:0pt; text-align:right } .sBB9EE52A { font-family:Arial } .s10950C61 { margin-top:0pt; margin-bottom:0pt; text-indent:14.2pt; text-align:justify } .s5E1364CA { margin-top:0pt; margin-bottom:12pt; text-align:center; page-break-inside:avoid; page-break-after:avoid; font-size:14pt } .s339D85E6 { margin-top:0pt; margin-bottom:14pt; text-align:center; page-break-inside:avoid; page-break-after:avoid } .s665E407E { margin-top:66pt; margin-bottom:14pt; text-align:center; page-break-inside:avoid; page-break-after:avoid } .s29100277 { font-family:Arial; font-weight:bold } .s5FFF0A75 { margin-top:0pt; margin-bottom:0pt; font-size:7pt } .s32563E28 { margin-top:0pt; margin-bottom:0pt } .s25D5DE94 { margin-top:66pt; margin-bottom:0pt; text-align:center; page-break-inside:avoid; page-break-after:avoid; font-size:7pt } .s2D9C6089 { margin-top:12pt; margin-bottom:12pt; text-indent:14.2pt; text-align:justify; page-break-inside:avoid; page-break-after:avoid } .sA36B60A1 { font-family:Arial; font-style:italic } Published on 15 July 2024   FIRST SECTION Application no. 40076/22 Rafał KOWALSKI against Poland lodged on 6 August 2022 communicated on 24 June 2024   SUBJECT MATTER OF THE CASE The case concerns the lack of legal recognition of same-sex couples. The applicant has been in a same-sex relationship for over twenty-five years. In 2020 he received a loan from his partner, of which he informed the Tax Office. He indicated that the loan had been received from his “spouse” (being the first and closest group of affiliation, allowed to receive tax-free loans). The Warsaw Tax Office calculated the amount of the tax due by the applicant; a decision upheld by the Tax Office Director. The authorities established that the loan had been received from a person falling within the third group – no affiliation. The applicant’s further appeals were dismissed by the Warsaw Regional Administrative Court and, on 2 March 2022, by the Supreme Administrative Court. The applicant complains under Article 8 taken alone and in conjunction with Article 14 of the Convention about absence of any form of legal recognition and protection of same-sex couples.       QUESTIONS TO THE PARTIES 1.     Has there been a violation of the applicant’s right to respect for his private and family life, contrary to Article   8 of the Convention? Reference is made to the allegation that the State failed in their positive obligation to ensure that the applicant had a specific legal framework providing for the recognition and protection of his same-sex union (see Przybyszewska and   Others v. Poland , nos. 11454/17 and 9 others, 12   December 2023). 2.     Has the applicant suffered discrimination in the enjoyment of his Convention rights on the ground of his sexual orientation, contrary to Article   14 of the Convention in conjunction with Article 8 of the Convention in respect of his inability to enter into any type of civil union providing for the recognition and protection of his same-sex union?