The European Court of Human Rights has given a judgment in the case Arnaud and Others v France. The Court held that there had been no violation of Article 1 of Protocol No. 1 (protection of property) to the European Convention on Human Rights alone or taken in conjunction with Article 14 (prohibition of discrimination).

The case concerned new legislation which made French nationals who had settled in Monaco liable, from 2005, to pay the solidarity tax on wealth on the same basis as if they were domiciled or resident in France. 


ECHR 36918/11, 36963/11, 36967/11, 36969/11, 36970/11 and 36971/11

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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