(Grand Chamber) The applicant alleged that he did not receive a fair hearing in the proceedings in which a tax surcharge was imposed as he was not given an oral hearing.
Judges:
J-P Costa P
Citations:
73053/01, [2006] ECHR 996, 9 ITL Rep 662, [2009] STC 29
Links:
Statutes:
European Convention on Human Rights
Jurisdiction:
Human Rights
Cited by:
Cited – Chichester v Revenue and Customs FTTTx 18-Jun-2012
FTTTx Penalty; late payment; fairness; Jussila v Finland. ‘Reasonable excuse’. Honest and genuine belief amounts to ‘reasonable excuse’. Honest belief – test – purely subjective. Even an objectively unreasonable . .
Cited – Leachman (T/A Whiteley and Leachman) v Revenue and Customs FTTTx 19-Apr-2011
VAT – PENALTIES – Reasonable excuse – mistake of fact as; Jusilla v Finland. . .
Lists of cited by and citing cases may be incomplete.
Human Rights, Taxes Management
Updated: 23 August 2022; Ref: scu.246640