The European Court of Human Rights has given a judgment in the case Rousk v Sweden.
The case concerned Mr Rouk's complaints that his rights under Article 1 of Protocol No. 1 (protection of property), as well as under Article 8 (right to respect for private and family life and home), had been breached by the national authorities when, to collect an enforceable tax debt, they had sold his property/home and then evicted him and his wife, without taking into account on-going proceedings relating to, among other things, an appeal against the writ of execution and a request for stay on sale of the property. He considered that the measures had been completely disproportionate since he had been granted extra time to pay most of his tax debt on the same day that his property had been sold by public auction, and his enforceable tax debt 
thereafter had only amounted to approximately EUR 800. The Court found that there was a violation of Article 1 of Protocol No. 1 and a violation of Article 8.
ECHR No. 27183/04

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

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