Optim & Industerre v. Belgium (dec.) - 23819/06 - CLIN [2012] ECHR 2038 (11 September 2012)

Optim & Industerre v. Belgium (dec.) - 23819/06 - CLIN [2012] ECHR 2038 (11 September 2012)

The applicants' legitimate expectation that their tax liabilities would become time-barred did not amount to a 'possession' under Article 1 of Protocol No. 1 because the liabilities were not certain or of a fixed amount and the reality and amount of the debt were not established.

Source-derived case information.

Citation
[2012] ECHR 2038
Parties
Applicant: Optim & Industerre; Respondent: Belgium
Jurisdiction
European Union
Judgment Date
11 September 2012
Procedural Posture
Application to the European Court of Human Rights / Decision on Admissibility
Outcome
inadmissible (incompatible ratione materiae)
Legal Topics
Legitimate Expectation, Statute of Limitations, Possessions Under Protocol No. 1, Tax Liability, Inadmissibility
Human Rights Law Tax Law Legitimate Expectation Statute of Limitations Possessions Under Protocol No. 1 Tax Liability Inadmissibility

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Parties

Optim & Industerre

Applicant

Belgium

Respondent

Procedural Posture

Application to the European Court of Human Rights / Decision on Admissibility

Legal Issues

  1. 1 Whether a frustrated legitimate expectation that a tax liability would become time-barred constitutes a 'possession' under Article 1 of Protocol No. 1
  2. 2 Whether the applicants' rights under Article 6 § 1 and Article 14 in conjunction with Article 1 of Protocol No. 1 were violated

Ratio Decidendi

The applicants' legitimate expectation that their tax liabilities would become time-barred did not amount to a 'possession' under Article 1 of Protocol No. 1 because the liabilities were not certain or of a fixed amount and the reality and amount of the debt were not established.

Court Disposition

inadmissible (incompatible ratione materiae)