Application No. 11464/85
Max von SYDOW
against
SWEDEN
REPORT OF THE COMMISSION
(adopted on 8 October 1987)
TABLE OF CONTENTS
Page
INTRODUCTION ................................ 1
PART I : STATEMENT OF THE FACTS ........... 3
PART II : SOLUTION REACHED ................. 4
&-INTRODUCTION&-
1. This Report relates to Application No. 11464/85 introduced by
Max von Sydow against Sweden on 21 February 1985 under Article 25 of
the Convention for the Protection of Human Rights and Fundamental
Freedoms. The application was registered on 22 March 1985.
The applicant was represented by Mr. Carl Göran Risberg, a
lawyer practising in Stockholm.
The Government were represented by their Agent, Mr. Hans
Corell, Ministry of Foreign Affairs.
2. On 12 May 1987, the European Commission of Human Rights
declared admissible the applicant's complaint concerning the imposition
of a special charge (tax supplement) (särskild avgift (skattetillägg))
without a fair and public hearing. The remainder of the application
was declared inadmissible.* The Commission then proceeded to carry
out its task under Article 28 of the Convention which provides as
follows:
"In the event of the Commission accepting a petition
referred to it:
(a) it shall, with a view to ascertaining the facts,
undertake together with the representatives of the parties
an examination of the petition and, if need be, an
investigation, for the effective conduct of which the
States concerned shall furnish all necessary facilities,
after an exchange of views with the Commission;
(b) it shall place itself at the disposal of the parties
concerned with a view to securing a friendly settlement
of the matter on the basis of respect for Human Rights as
defined in this Convention."
_________________
* This decision is public and can be obtained from the
Commission's Secretary.
3. The Commission found that the parties had reached a friendly
settlement of the case and on 8 October 1987 it adopted this Report
which, in accordance with Article 30 of the Convention, is confined
to a brief statement of the facts and of the solution reached.
4. The following members of the Commission were present when the
Report was adopted:
MM. C.A. NØRGAARD, President
S. TRECHSEL
F. ERMACORA
B. KIERNAN
A. WEITZEL
H.G. SCHERMERS
H. DANELIUS
G. BATLINER
H. VANDENBERGHE
Mrs. G.H. THUNE
Sir Basil HALL
&_PART I&_
STATEMENT OF THE FACTS
5. The applicant is a Swedish citizen, born in 1929. He resides
in Rome, Italy.
6. The application concerns court proceedings in the
Administrative Court of Appeal (kammarrätten) of Stockholm at the end
of which the Court upheld a judgment of the Regional Tax Court
(länsskatterätten) of Stockholm by which it had been decided to impose
on the applicant additional taxation (eftertaxering) as well as a
special charge (tax supplement), the latter totalling 120,399 Swedish
crowns.
7. Before the Commission the applicant complained that he did not
receive a fair and public hearing as guaranteed by Article 6 of the
Convention when the question of the special charge (tax supplement)
was determined by the Administrative Court of Appeal. In particular
he complained under Article 6 para. 1 that the proceedings were
conducted entirely in writing and that his request for an oral hearing
had been rejected. He furthermore complained that Article 6 para. 2
had been violated since he had to prove his innocence or other
particular circumstances in order to avoid the special charge (tax
supplement). Finally he alleged a violation of Article 13 of the
Convention in that he had no separate effective remedy against the
refusal of the Administrative Court of Appeal to hold an oral hearing.
8. On 9 October 1985 the Commission decided to bring the
application to the notice of the respondent Government and to invite
them to submit written observations on the admissibility and merits.
The Government's observations were submitted on 29 January 1986 and
the applicant's observations in reply were submitted on 24 April 1986.
9. On 12 May 1987 the Commission, having regard to Article 6
para. 1 of the Convention, declared admissible the applicant's
complaint concerning the imposition of the special charge (tax
supplement) without a fair and public hearing and rejected the
remainder of the application.
&_PART II&_
SOLUTION REACHED
10. Following its decision on the admissibility of the
application, the Commission placed itself at the disposal of the
parties with a view to securing a friendly settlement in accordance
with Article 28 (b) of the Convention and invited the parties to
submit any proposals they wished to make.
11. In accordance with its usual practice the Commission
instructed its Secretary to contact the parties for this purpose.
Following an exchange of letters channelled through the Commission the
Agent of the Government, by letter of 14 September 1987, submitted on
behalf of the parties the following text dated 25 August 1987:
"SETTLEMENT
On 12 May 1987 the European Commission of Human Rights
decided to declare admissible Application No. 11464/85
lodged by Mr. von Sydow against Sweden.
After negotiations the Government and Mr. von Sydow have now
reached the following friendly settlement on the basis of
respect for Human Rights as defined in the Convention in
order to terminate the proceedings before the Commission.
a. The Government will pay the sum of two hundred thousand
(200 000) Swedish Crowns to the applicant.
b. The Government will pay the applicant's legal costs in
the amount of one hundred twenty thousand (120 000) Swedish
Crowns.
Mr. von Sydow declares that he has no further claims in the
matter."
12. The applicant's representative submitted, by letter of
22 September 1987, the following statement on behalf of the
applicant:
"... I confirm that there has been a settlement in the above
mentioned case in accordance with the document signed in
Stockholm on August 25, 1987 by Mr. Hans Corell as agent of
the Swedish Government on one hand, and myself for
Mr. von Sydow on the other hand."
13. At its session on 8 October 1987 the Commission found from the
above that the parties had reached agreement regarding the terms of
settlement. It further found, having regard to Article 28 (b) of the
Convention, that a friendly settlement of the present application had
been secured on the basis of respect for human rights as defined in
the Convention.
For these reasons, the Commission adopted this Report.
Secretary to the Commission President of the Commission
(H. C. KRÜGER) (C. A. NØRGAARD)