CEDH · CASELAW;CLIN;ENG — 8 février 2000

.s3ABFC313 { font-size:10pt } .sD4B5322E { margin-top:12pt; margin-bottom:12pt; text-align:justify } .sBB9EE52A { font-family:Arial } .sA241FE93 { margin-top:0pt; margin-bottom:18pt; text-align:justify; page-break-after:avoid; border-bottom:0.75pt solid #000000; padding-bottom:1pt } .s2EF62ED2 { margin-top:0pt; margin-bottom:0pt; font-size:12pt } .s4DDA3AA3 { font-family:Arial; font-weight:bold; font-style:italic } .s29100277 { font-family:Arial; font-weight:bold } .s32563E28 { margin-top:0pt; margin-bottom:0pt } .s8F2B0B1B { margin-top:12pt; margin-bottom:12pt; page-break-after:avoid; font-size:12pt } .s97EB40D9 { margin-top:12pt; margin-bottom:14pt; page-break-after:avoid } .s65B66A85 { margin-top:12pt; margin-bottom:12pt } .sA36B60A1 { font-family:Arial; font-style:italic } .s5F48796F { margin-top:12pt; margin-bottom:0pt; text-align:justify } .s8B6C6D43 { margin-top:0pt; margin-bottom:0pt; border-bottom:1pt solid #000000; padding-bottom:1pt } .sDF790F1E { margin-top:12pt; margin-bottom:0pt; text-align:center } .s7ED160F0 { text-decoration:none } .s3DC36BA9 { font-family:Arial; text-decoration:underline; color:#0069d6 } Information Note on the Court’s case-law 15 February 2000 Charalambos v. France (dec.) - 49210/99 Decision 8.2.2000 [Section III] Article 6 Civil proceedings Article 6-1 Civil rights and obligations Tax proceedings: Article 6 inapplicable [This summary also covers the decision of the case Bassan v. France , no. 49289/99, 8 February 2000] The two applicants received additional income tax demands. The first applicant first filed a complaint with the director of the tax department, the rejection of which, the applicant claimed, was never communicated to him. He later lodged an application with the Lyons Administrative Court to have a decision to place a charge on his property - which had been served on him - declared premature. The Court rejected this application. Both the Lyons Administrative Court of Appeal and, later, the Conseil d’Etat rejected the appeals which had been lodged by the applicant. The second applicant had lodged an application with the same Administrative Court for a release from additional contributions. The Court and, later, the Administrative Court of Appeal rejected this application but the Conseil d’Etat , overturning part of the Court of Appeal’s decision, had awarded the applicant a partial release from additional contributions. Inadmissible under Article 6: This provision was not generally applicable to tax proceedings. Aside from fines imposed as “criminal sanctions”, it was not enough to show that proceedings had been of a “pecuniary nature” for them to fall under the heading of “civil rights and obligations”, in particular when the pecuniary obligation was a result of tax legislation: incompatible ratione materiae .   © Council of Europe/European Court of Human Rights This summary by the Registry does not bind the Court. Click here for the Case-Law Information Notes