Hudoc Judgment (Merits and just satisfaction) Violation of Art. 14+P1-1; Pecuniary damage – financial award; Non-pecuniary damage – finding of violation sufficient; Costs and expenses award – Convention proceedings
A, a Finnish citizen, working in Sweden but only temporarily resident there, was liable for full municipal tax including a special tax payable to the Church of Sweden, for a two year period. If he had been formally registered as resident in Sweden, as a non-member of that Church, A would have been liable for only 30% of the special tax.
Held: Having found the distinction in treatment by reference to residence unlawful the court found A entitled to repayment of the excess tax paid (70% of the special tax) together with interest.
11581/85, [1990] ECHR 24
Worldlii, Bailii
Human Rights
Cited by:
Cited – Wilkinson, Regina (on the Application Of) v Inland Revenue HL 5-May-2005
The claimant said that the widows’ bereavement tax allowance available to a wife surviving her husband should be available to a man also if it was not to be discriminatory.
Held: Similar claims had been taken before the Human Rights Act to the . .
Lists of cited by and citing cases may be incomplete.
Updated: 23 August 2021; Ref: scu.165071
