ECHR The applicant complained under Article 1 of Protocol No. 1 – read alone and in conjunction with Article 14 of the Convention – that the imposition of 98% tax on the upper bracket of his severance payment constituted an unjustified deprivation of property, or else taxation at a disproportionate rate, with no remedy available.
Helen Keller, P
26127/11 – Committee Judgment, [2015] ECHR 91
Bailii
European Convention on Human Rights P1A1 14
Human Rights
Human Rights, Income Tax
Updated: 01 November 2021; Ref: scu.541940