Resolution CM/ResDH(2009)26[1]
Execution of the judgments of the European Court of Human Rights
Lilja and Wassdahl against Sweden
(Applications Nos. 36689/02 and 36619/03, judgments of 23 January and 6 February 2007,
final on 23 April and 23 May 2007 respectively)
The Committee of Ministers, under the terms of Article 46, paragraph 2, of the Convention for the Protection of Human Rights and Fundamental Freedoms, which provides that the Committee supervises the execution of final judgments of the European Court of Human Rights (hereinafter referred to as “the Convention” and “the Court”);
Having regard to the judgments transmitted by the Court to the Committee once they had become final;
Recalling that the violations of the Convention found by the Court in these cases relate to excessive length of proceedings concerning tax surcharges (Lilja and Wassdahl) and proceedings concerning aggravated tax fraud and aggravated bookkeeping offence (Lilja) (violations of Article 6, paragraph 1);
Having invited the government of the respondent state to inform the Committee of the measures taken in order to comply with Sweden’s obligation under Article 46, paragraph 1, of the Convention to abide by the judgments;
Having examined the information provided by the government in accordance with the Committee’s Rules for the application of Article 46, paragraph 2, of the Convention;
Having satisfied itself that, within the time-limit set, the respondent state paid the applicants the just satisfaction provided in the judgments (see details in Appendix),
Recalling that a finding of violations by the Court requires, over and above the payment of just satisfaction awarded in the judgments, the adoption by the respondent state, where appropriate, of
- individual measures to put an end to the violations and erase their consequences so as to achieve as far as possible restitutio in integrum; and
- general measures preventing similar violations;
DECLARES, having examined the measures taken by the respondent state (see Appendix), that it has exercised its functions under Article 46, paragraph 2, of the Convention in these cases and
DECIDES to close the examination of these cases.
Appendix to Resolution CM/ResDH(2009)26
Information about the measures to comply with the judgments in the cases of
Lilja and Wassdahl against Sweden
Introductory case summary
These cases concern excessive length of proceedings concerning tax surcharges (Lilja and Wassdahl) and proceedings concerning aggravated tax fraud and aggravated bookkeeping offence (Lilja) (violations of Article 6 paragraph 1).
I.Payments of just satisfaction and individual measures
a) Details of just satisfaction
Name and application number
Non-pecuniary damage
Costs and expenses
Total
LILJA
36689/02
10 000 EUR
2 500 EUR[2]
12 500 EUR
Paid on 03/07/2007
WASSDAHL
36619/03
1 500 EUR
500 EUR
2 000 EUR
Paid on 20/08/2007
b) Individual measures
Proceedings before the domestic courts in both cases have been ended.
II.General measures
The judgments of the European Court have been published and disseminated. Information related to measures undertaken by the Swedish authorities concerning the handling of tax cases has been submitted in the context of the Committee of Ministers’ examination of the case of Janosevic against Sweden (see Resolution ResDH(2007)59), and is of relevance also to the present cases.
III.Conclusions of the respondent state
The Government considers that the measures adopted have fully remedied the consequences for the applicants of the violation of the Conventions found by the European Court in these cases, that these measures will prevent new, similar violations and that Sweden has thus complied with its obligations under Article 46 paragraph 1, of the Convention.
[1] Adopted by the Committee of Ministers on 9 January 2009 at the 1043rd meeting of the Ministers’ Deputies
[2] Including VAT 500 EUR
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