The claimant had been subject to tax penalty proceedings. They continued for more than 14 years.
Held: The length of the proceedings exceeded the time properly to be allowed, and infringed his right to a fair trial. Though the taxpayer himself had contributed to the delay with unmeritorious appeals, the state’s delay was excessive.
Citations:
13881/02, Times 23-Nov-2004, [2004] ECHR 631
Links:
Statutes:
European Convention on Human Rights 6.1
Jurisdiction:
Human Rights
Citing:
Cited – James Murray King v Annie Marie Walden (HM Inspector of Taxes) ChD 12-Jun-2001
A decision to impose a penalty on a taxpayer, involved a charge of a criminal nature, for the purposes of article 6 of the Convention. It was necessary, therefore, to proceed with such a matter quickly. Even so, in the imposition of such penalties, . .
Lists of cited by and citing cases may be incomplete.
Human Rights
Updated: 27 June 2022; Ref: scu.219690
