Citaat | Parket bij de Hoge Raad 30 september 2013

Onder 59. Parket bij de Hoge Raad 30 september 2013

Een alinea uit Parket bij de Hoge Raad 30 september 2013, ECLI:NL:PHR:2013:859.

Taxation is in principle an interference with the right guaranteed by the first paragraph of Article 1 of Protocol No. 1, since it deprives the person concerned of a possession, namely the amount of money which must be paid. While the interference is generally justified under the second paragraph of this Article, which expressly provides for an exception as regards the payment of taxes or other contributions, the issue is nonetheless within the Court's control, since the correct application of Article 1 of Protocol No. 1 is subject to its supervision (see, for example, Orion-Breclav, S.R.O. v. the Czech Republic (dec.), no. 43783/98, 13 January 2004). Since the applicants' complaint concerns the requirement for the survivor to pay tax on property inherited from the first to die, the Grand Chamber considers that the complaint falls within the scope of Article 1 of Protocol No. 1 and that Article 14 is thus applicable.

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