The European Court of Human Rights has given a judgment in the case K.S. and M.S. v. Germany.

In the case of K.S. and M.S. v. Germany the European Court of Human Rights held that there had been no violation of Article 8 (right to respect for the home) of the European Convention on Human Rights. The case concerned a search of a couple's home because they were suspected of tax evasion. The proceedings against them had been triggered when information about their assets held in a Liechtenstein bank had been illegally copied by an employee of the bank and sold to the German secret services. The applicants notably complained that their home had been searched on the basis of a warrant issued on the strength of evidence which had been obtained in breach of domestic and international law. The Court found that the search had been carried out in accordance with the law. Furthermore, the search had been proportionate. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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