H&I 2025/198
Radobuljac v Croatia. Lawful refusal to extinguish the applicant’s tax debt by offsetting it with his enforceable claims. ECHR
EHRM 17-06-2025, ECLI:CE:ECHR:2025:0617JUD003878518, m.nt. Edwin Thomas (Radobuljac/Croatia)
- Instantie
Europees Hof voor de Rechten van de Mens
- Datum
17 juni 2025
- Magistraten
Arnfinn Bårdsen, Jovan Ilievski, Péter Paczolay, Anja Seibert-Fohr, Davor Derenčinović, Gediminas Sagatys, Stéphane Pisani
- Zaaknummer
38785/18
- Noot
Edwin Thomas
- Roepnaam
Radobuljac/Croatia
- JCDI
JCDI:BSD16031:1
- Vakgebied(en)
Europees belastingrecht / Mensenrechten
- Brondocumenten
ECLI:CE:ECHR:2025:0617JUD003878518, Uitspraak, Europees Hof voor de Rechten van de Mens, 17‑06‑2025
- Wetingang
Protocol 1 ECHR Article 1
Essentie
In the case of Radobuljac v Croatia, the ECHR holds that there has been no violation of Article 1 of Protocol No. 1 to the Convention. Mr Radobuljac complains that the authorities’ refusal to offset his tax debt against his enforceable claims was unlawful and that, by instituting enforcement and minor-offence proceedings against him for failing to pay taxes on time, while at the same time not paying its own debts to him, an excessive individual burden had been placed on him by the State.
Samenvatting
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