Court : European Court of Human Rights
..... investigation and court proceedings ... and used as evidence in criminal proceedings in accordance with legal provisions regulating the collection, evaluation and assessment of evidence. ...? 63. on 24 july 2007 section 5 of the act was amended to prohibit agencies conducting operational-search activities from directly or indirectly inducing or inciting the commission of offences. 64. article 125 of the code of criminal procedure ..... customs matters (2003), article 14 of the interpol model police co-operation agreement, recommendations 31 and 37 of the fatf recommendations on international standards on combating money laundering and the financing of terrorism and proliferation (2012) (see the previous recommendation 36 of the fatf recommendations (1996version) and recommendation 27 of the fatf recommendations (2003version)), the g8 recommendations on special investigative techniques .....
Tag this Judgment!Court : European Court of Human Rights
..... to 4 provide that a creditor is to send the necessary enforcement papers to the relevant branch of the federal treasury holding debtors accounts (sections 1 to 4). 17. in the ministry of finances explanatory letter no. 03-01-01/12-303 of 29 october 2003, domestic judgments ordering a military commissariat to pay pension arrears to ..... judgment and a re-opening of the proceedings on the applicants claim (see, among many other authorities, dovguchits v. russia, no. 2999/03, 30, 7 june 2007). in any event, the court does not consider it necessary to examine those arguments in further detail, for the following reason. 27. the court observes that the alleged ..... procedure, bringing a claim for non-pecuniary damage under chapter 59 of the civil code, or bringing a claim for compensation for delayed enforcement under the compensation act 2010. they further submitted that the applicant had failed to cooperate with the authorities, since he should have sent the writ of execution and his bank details .....
Tag this Judgment!Court : European Court of Human Rights
..... before the chancellor of justice. ii. relevant domestic law and practice a. tax assessment procedure act 30. section 57, subsection 1, of the tax assessment procedure act (laki verotusmenettelyst , lagen om beskattningsf rfarande, act no. 1558/1995, as amended by act no. 1079/2005) provides that if a person has failed to make the required tax ..... concerning the corresponding words criminal charge? and penalty? in articles 6 and 7 of the convention respectively (see haarvig v. norway (dec.), no. 11187/05, 11 december 2007; rosenquist v. sweden (dec.), no. 60619/00, 14 september 2004; manasson v. sweden (dec.), no. 41265/98, 8 april 2003; g ktan v. france, no ..... levied. therefore the additional tax and the tax surcharges imposed on him were not considered to be too high. 10. by letter dated 11 june 2007 the applicant appealed to the helsinki administrative court (hallinto-oikeus, f rvaltningsdomstolen). 11. on 22 december 2008 the helsinki administrative court rejected the applicants appeal .....
Tag this Judgment!Court : European Court of Human Rights
..... refused the applicant leave to appeal. ii. relevant domestic law and practice a. tax assessment procedure act 20. section 57, subsection 1, of the tax assessment procedure act (laki verotusmenettelyst , lagen om beskattningsf rfarande, act no. 1558/1995, as amended by act no. 1079/2005) provides that if a person has failed to make the required tax returns ..... principles concerning the corresponding words criminal charge? and penalty? in articles 6 and 7 of the convention respectively (see haarvig v. norway (dec.), no. 11187/05, 11 december 2007; rosenquist v. sweden (dec.), no. 60619/00, 14 september 2004; manasson v. sweden (dec.), no. 41265/98, 8 april 2003; g ktan v. france, no. ..... that might lead to results incompatible with the object and purpose of the convention (see for example storbr ten v. norway (dec.), no. 12277/04, echr 2007-... (extracts), with further references). the notion of penal procedure? in the text of article 4 of protocol no. 7 must be interpreted in the light of .....
Tag this Judgment!Court : European Court of Human Rights
..... by a fine and/or a period of imprisonment of up to ten years, but sets no minimum prison term. violent disorder, which is covered by section 15 of the act, is subject to the same penalty. article 283 of the lithuanian criminal code punishes participation in non-armed rioting with a prison term of up to five ..... relevant facts (see, among many others, jerusalem v. austria, no. 26958/95, 33, echr 2001-ii, and krasulya v. russia, no. 12365/03, 34, 22 february 2007). 75. in assessing the proportionality of the interference, the nature and severity of the penalties imposed are also factors to be taken into account (see ceylan v. turkey [gc], no ..... the united macedonian organisation ilinden v. bulgaria, nos. 29221/95 and 29225/95, 77, echr 2001-ix, and galstyan v. armenia, no. 26986/03, 101, 15 november 2007). nonetheless, even if there is a real risk of a public demonstration resulting in disorder as a result of developments outside the control of those organising it, such a demonstration .....
Tag this Judgment!Court : European Court of Human Rights
..... or partially levied, the taxpayer shall be ordered to pay unpaid taxes together with an additional tax and a tax surcharge. 19. according to section 64 of the same act (as in force at the relevant time), a taxpayer can seek rectification of a tax decision within five years counted from the beginning of the ..... . 51. consequently, the present case concerns two parallel and separate sets of proceedings of which the first set of proceedings concerning the tax surcharges started in 2007 when the tax surcharges were imposed on the applicant. he apparently never sought rectification or appealed and therefore these proceedings became final on 31 december 2010 and ..... principles concerning the corresponding words criminal charge? and penalty? in articles 6 and 7 of the convention respectively (see haarvig v. norway (dec.), no.11187/05, 11 december 2007; rosenquist v. sweden (dec.), no.60619/00, 14 september 2004; manasson v. sweden (dec.), no.41265/98, 8 april 2003; g ktan v. france, no.33402 .....
Tag this Judgment!Court : European Court of Human Rights
..... applicant leave to appeal. ii. relevant domestic law and practice a. tax assessment procedure act 28. section 57, subsection 1, of the tax assessment procedure act (laki verotusmenettelyst , lagen om beskattningsf rfarande, act no. 1558/1995, as amended by act no. 1079/2005) provides that if a person has failed to make the required tax ..... concerning the corresponding words criminal charge? and penalty? in articles 6 and 7 of the convention respectively (see haarvig v. norway (dec.), no. 11187/05, 11 december 2007; rosenquist v. sweden (dec.), no. 60619/00, 14 september 2004; manasson v. sweden (dec.), no. 41265/98, 8 april 2003; g ktan v. france, ..... appealed to the administrative court (hallinto-oikeus, f rvaltningsdomstolen), claiming that he owned the whole company through four english companies. 11. on 28 february 2007 the helsinki administrative court rejected the companys appeal and upheld the taxation decisions. it found that there was no proof that the english companies had in fact .....
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