Judgment of the ECHR in the case of Lindstrand Partners Advokatbyrå AB v. Sweden.
The applicant, Lindstrand Partners Advokatbyrå AB, is a Swedish law firm. The case concerns a search undertaken on its premises by the Tax Agency in the course of audits which were being carried out on two other companies. Relying on Article 8 (right to respect for private and family life), Lindstrand Partners complain that the firm's privacy rights were infringed by the fact that the Tax Agency had been given access to search its premises and to seize data drives allegedly belonging to the firm. Relying on Article 13 (right to an effective remedy) in conjunction with Article 8, Lindstrand Partners further complain that 8 they were denied standing in the administrative appeal proceedings, and that a request made by them for certain documents to be exempted from the audit had been refused. The Court holds that there has been a violation of Article 13 of the Convention in conjunction with Article 8 of the Convention. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

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