H&I 2013/87
Khodorkovskiy and Lebedev v Russia. Tax evasion. Violation of protection of property. European Court of Human Rights
EHRM 25-07-2013, ECLI:CE:ECHR:2013:0725JUD001108206, m.nt. Edwin Thomas (Khodorkovskiy and Lebedev/Russia)
- Instantie
Europees Hof voor de Rechten van de Mens
- Datum
25 juli 2013
- Zaaknummer
13772/05
11082/06
- Noot
Edwin Thomas
- Roepnaam
Khodorkovskiy and Lebedev/Russia
- JCDI
JCDI:ADS633992:1
- Vakgebied(en)
Europees belastingrecht (V)
- Brondocumenten
ECLI:CE:ECHR:2013:0725JUD001108206, Uitspraak, Europees Hof voor de Rechten van de Mens, 25‑07‑2013
Essentie
Khodorkovskiy and Lebedev v Russia. Tax evasion. Violation of protection of property. European Court of Human Rights
Samenvatting
Khodorkovskiy and Lebedev are the former directors and shareholders of Yukos, an oil company that is now bankrupt. Khodorkovskiy and Lebedev as the decision-making directors of Yukos are accused of the following main charges:
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The trading companies registered in the low-tax zones were in fact sham legal entities (podstavnye, i.e. ‘frontman companies’) affiliated to the applicants, as they were neither present nor operated in the place of their registration, had no assets and no employees of their own but ... Verder lezen? Log in om dit document te bekijken.