Resolution ResDH(2005)3
concerning the judgment of the European Court of Human Rights
of 29 August 1997
in the case of E.L., R.L. and J.O.-L. against Switzerland
(Adopted by the Committee of Ministers on 23 February 2005
at the 914th meeting of the Ministers' Deputies)
The Committee of Ministers, under the terms of former Article 54 of the Convention for the Protection of Human Rights and Fundamental Freedoms (hereinafter referred to as “the Convention”),
Recalling that the case originated in an application (No. 20919/92) against Switzerland, lodged with the European Commission of Human Rights on 29 October 1992 under former Article 25 of the Convention by Ms E.L., Mr R.L. and Ms J.O.-L., Swiss nationals, and that the case was brought before the Court by the Commission on 28 May 1996;
Having regard to the judgment rendered by the European Court of Human Rights on 29 August 1997, in which the Court held that there had been a violation of Article 6, paragraph 2, of the Convention in that, irrespective of any personal guilt, the applicants had as heirs been convicted of an offence allegedly committed by the deceased;
Having regard to the Rules adopted by the Committee of Ministers concerning the application of Article 46, paragraph 2, of the Convention as amended by Protocol No. 11; these Rules are applicable by decision of the Committee of Ministers to cases under former Article 54;
Having invited the government of the respondent state to inform it of the measures which had been taken in consequence of the judgment of 29 August 1997, having regard to Switzerland's obligation under former Article 53 of the Convention to abide by it;
Having regard to Interim Resolution DH (99) 111 adopted by the Committee of Ministers on 18 January 1999,
at the 654th meeting of the Ministers' Deputies, in which it declared that it had provisionally exercised its functions under Article 54 of the Convention in this case, after having taken note of the information supplied by the respondent state on the general measures taken or envisaged to prevent new violations of the same kind as that found in the present judgment, and the payment, within the time-limit set, of the sums provided in the judgment of 29 August 1997as just satisfaction;
Whereas subsequently, the government of the respondent state gave the Committee information about the further measures taken in order to give full effect to the Court's judgment (this information appears in the appendix to this resolution);
Declares, after having examined the information supplied by the Government of Switzerland, that it has exercised its functions under former Article 54 of the Convention in this case.
Appendix to Resolution ResDH(2005)3
Information provided by the Government of Switerland
during the examination of the E.L., R.L. and J.O.-L. case
by the Committee of Ministers
Individual measures
The Government recalls that the Swiss courts rapidly gave effect to the requirements of the European Convention on Human Rights, as they ensue from the Court's judgment. So, by a judgment of 24 August 1998, the Federal Court, pursuant to Article 139a of the Federal Act on the Judiciary, revised the judgment which had been censured by the European Court of Human Rights. Following this revision, the cantonal tax authorities were obliged to reimburse the fine imposed on the applicants, with interest accruing to the sum.
General measures
Shortly after the Court's judgment in the case of E.L., R.L. and J.O.-L., it was published and circulated to the federal and cantonal authorities competent for tax matters. In the judgment (see individual measures above), the Federal Court emphasised that the provisions concerned were no longer applicable since the finding of a violation by the Court. The authorities in charge of implementing the Federal Act of 14 December 1990 on the direct federal tax fully took this into account. Thus, no similar application has been lodged before the Federal Court since the pronouncement of the European Court's judgment.
Furthermore, Article 179 of the Federal Act was formally abrogated by the Federal Act of 8 October 2004 “on the removal of heirs' responsibility for tax fines” in order also to reflect in the legal texts the European Convention on Human Rights' requirements at issue. This change will enter into force on 1 March 2005.
In the light of the above, the Government of Switzerland considers that it has entirely met its obligations under former Article 54 of the Convention.
Full & Egal Universal Law Academy