Lexploria

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)

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VON SYDOW, v. SWEDEN

VON SYDOW, v. SWEDEN