The European Court of Human Rights has given a judgment in the case of Melo Tadeu v Portugal.

The Court held that there had been a violation of presumption of innocence and a violation of protection of property. The case concerned a tax enforcement procedure initiated against Ms Melo Tadeu to collect a tax debt owed by a company of which she was regarded as de facto manager, the procedure having continued in spite of her acquittal in criminal proceedings for tax fraud and having resulted in the attachment of a shareholding interest that she held in another company. The Court found in particular that the tax authorities and the administrative courts hearing the case had disregarded Tadeu's aquittal in criminal proceedings, thus casting doubt on the well-foundedness of her acquittal in a manner that was incompatible with her right to be presumed innocent. The Court also held that, by refusing to release from attachment Tadeu's interest in another company, in spite of her acquittal in criminal proceedings, the Portuguese authorities had failed to strike a fair balance between the protection of Tadeu's right to the enjoyment of her possessions and the requirement of the general interest.


Bron: ECHR

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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