Judgment of the ECHR in the case N.K.M. v Hungary.

The case concerned a civil servant who complained in particular that the imposition of a 98 per cent tax on part of her severance pay under a legislation entered into force ten weeks before her dismissal had amounted to an unjustified deprivation of property. The European Court of Human Rights held, unanimously, that there had been a violation of Article 1 of Protocol No. 1 (protection of property) of the European Convention on Human Rights.

ECHR No 66529/11, 14 May 2013

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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