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WyrokETPCz2024-02-13
Analiza orzeczenia
Sekcja wygenerowana przez AI na podstawie treści orzeczenia — nie stanowi cytatu.
Zagadnienie prawne
Czy nakaz zapłaty podatków za okresy, dla których prawo państwa do ich poboru uległo przedawnieniu, oraz zarzuty dotyczące wadliwości kontroli podatkowej i braku skutecznego udziału w postępowaniu, naruszają prawo do poszanowania mienia z art. 1 Protokołu nr 1 do Konwencji?Stan faktyczny
Skarżąca, Željka Maroslavac, obywatelka Chorwacji, urodzona w 1958 roku, mieszkająca w Zagrzebiu, skarżyła się na wadliwą kontrolę podatkową jej spraw finansowych. Twierdziła, że kontrola uwzględniała jej działalność finansową z lat 2001 i 2002, a w konsekwencji nakazano jej zapłatę podatku dochodowego za ten okres, mimo że ustawowy termin przedawnienia upłynął. Skarżąca zarzuciła również, że władze krajowe nigdy właściwie nie zajęły się jej skargami w tym zakresie oraz że nie mogła skutecznie uczestniczyć w ustalaniu jej obowiązku zapłaty podatku dochodowego, ponieważ decyzja o rozszerzeniu kontroli podatkowej na podatek dochodowy została doręczona zaledwie dzień przed zakończeniem kontroli.Rozstrzygnięcie
Stwierdza brak naruszenia art. 1 Protokołu nr 1.Pełny tekst orzeczenia
issued by the Registrar of the Court
ECHR 031 (2024)
13.02.2024
Judgments of 13 February 2024
The European Court of Human Rights has today notified in writing seven Chamber judgments1:
four judgments are summarised below;
separate press releases have been issued for three other judgments in the cases of Executief van de
Moslims van België and Others v. Belgium (application no. 16760/22 and ten other applications),
X v. Greece (no. 38588/21), and Jann-Zwicker and Jann v. Switzerland (no. 4976/20);
The judgments summarised below are available only in English.
Maroslavac v. Croatia (application no. 64806/16)
The applicant, Željka Maroslavac, is a Croatian national who was born in 1958 and lives in Zagreb.
The case concerns the applicant’s complaints that a tax audit of her financial affairs was flawed, and
that she was ordered to pay taxes for periods for which the right of the State to collect those taxes
had become time-barred.
Relying on Article 1 of Protocol No. 1 (protection of property) to the European Convention on
Human Rights, the applicant complains that the tax audit took into account her financial activities in and 2002 and that she was consequently ordered to pay profit tax for that period although the
statutory limitation period had expired, and that the domestic authorities never properly addressed
her complaints in that respect. She also complains that she was unable to participate effectively in
the determination of her obligation to pay income tax as the decision extending the tax audit to
include her income tax had been served only a day before the tax inspection ended.
No violation of Article 1 of Protocol No. 1
Jakutavičius v. Lithuania (no. 42180/19)
The applicant, Saulius Jakutavičius, is a Lithuanian national who was born in 1973 and lives in Vilnius.
The case concerns the non-reimbursement of costs and expenses incurred by the applicant in
administrative-law violation proceedings in which he successfully challenged a fine imposed on him
for driving under the influence of alcohol.
Relying on Article 6 § 1 (right to a fair trial) of the European Convention, the applicant complains that
the fact that his costs and expenses were not reimbursed violated his right to effectively defend
himself.
No violation of Article 6 § 1
Under Articles 43 and 44 of the Convention, Chamber judgments are not final. During the three-month period following a Chamber
judgment’s delivery, any party may request that the case be referred to the Grand Chamber of the Court. If such a request is made, a
panel of five judges considers whether the case deserves further examination. In that event, the Grand Chamber will hear the case and
deliver a final judgment. If the referral request is refused, the Chamber judgment will become final on that day. Under Article 28 of the
Convention, judgments delivered by a Committee are final.
Once a judgment becomes final, it is transmitted to the Committee of Ministers of the Council of Europe for supervision of its execution.
Further information about the execution process can be found here: www.coe.int/t/dghl/monitoring/execution
Podchasov v. Russia (no. 33696/19)
The applicant, Anton Valeryevich Podchasov, is a Russian national who was born in 1981 and lives in
Barnaul (Russia).
Mr Podchasov was a user of Telegram, a messaging application which was listed as an “Internet
communications organiser” (организатор распространения информации в сети Интернет) by
the Russian State. It was therefore obliged by law to store all communications data for a duration of
one year and the contents of all communications for a duration of six months and to submit those
data to law-enforcement authorities or security services in circumstances specified by law, together
with information necessary to decrypt electronic messages if they were encrypted.
Relying on Article 8 (right to respect for correspondence) and Article 13 (right to an effective
remedy) of the Convention, Mr Podchasov complains of the legal requirements to store, pass on and
decrypt data, and that he did not have an effective remedy for this complaint.
Violation of Article 8
Just satisfaction: The finding of a violation constitutes in itself sufficient just satisfaction for any
non-pecuniary damage sustained by the applicant
Mehmet Zeki Doğan v. Türkiye (no. 2) (no. 3324/19)
The applicant, Mehmet Zeki Doğan, is a Turkish national who was born in 1978 and lives in Edirne
(Türkiye).
The case concerns the retrial of the applicant following his conviction for membership of a terrorist
organisation and the quashing of that conviction.
Concerning the first trial, on 6 October 2009 the Court delivered its judgment in respect of the
applicant in Mehmet Zeki Doğan v. Turkey (no. 38114/03), finding a violation of Article 6 § 3 (c) (right
to legal assistance of own choosing) of the Convention in conjunction with Article 6 § 1 (right to a
fair trial) on account of the applicant’s lack of access to legal assistance while in police custody, but
declaring inadmissible his complaint concerning the use of his police statements, which he had
allegedly made under duress.
A retrial was carried out, which the national courts found had been carried out in accordance with
the European Court’s findings in respect of the applicant.
Relying on Article 6 § 1 (right to a fair trial), the applicant complains that the reopened criminal
proceedings were not fair in that statements from co-defendants allegedly given under duress
without a lawyer present were allowed in evidence.
Violation of Article 6 § 1
Just satisfaction:
non-pecuniary damage: 7,800 euros (EUR)
This press release is a document produced by the Registry. It does not bind the Court. Decisions,
judgments and further information about the Court can be found on www.echr.coe.int. To receive
the Court’s press releases, please subscribe here: www.echr.coe.int/RSS/en or follow us on Twitter
@ECHR_CEDH.
Press contacts
[email protected]e.int | tel.: +33 3 90 21 42 08
We would encourage journalists to send their enquiries via email.
Tracey Turner-Tretz (tel.: + 33 3 88 41 35 30)
Denis Lambert (tel.: + 33 3 90 21 41 09)
Inci Ertekin (tel.: + 33 3 90 21 55 30)
Neil Connolly (tel.: + 33 3 90 21 48 05)
Jane Swift (tel.: + 33 3 88 41 29 04)
The European Court of Human Rights was set up in Strasbourg by the Council of Europe member
States in 1959 to deal with alleged violations of the 1950 European Convention on Human Rights.
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© Rada Europy / Europejski Trybunał Praw Człowieka, źródło: HUDOC (hudoc.echr.coe.int), pozyskano 15.07.2026. · Źródło