SECOND SECTION

DECISION

Application no. 38599/10 EKS İ M YAT I R I M HOLD İ NG ANONİM ŞİRKETİ against Turkey

(s ee appended table)

The European Court of Human Rights ( Second Section ), sitting on 19 March 2020 as a Committee composed of:

Ivana Jelić , President, Arnfinn Bårdsen , Darian Pavli, judges,

and Liv Tigerstedt , Acting Deputy Section Registrar,

Having regard to the above application lodged on 7 June 2010 ,

Having regard to the formal declaration s accepting a friendly settlement of the case,

Having deliberated, decides as follows:

FACTS AND PROCEDURE

The applicant ’ s details are set out in the appended table.

The applicant was represented by Mr S. Bulut, a lawyer practising in Istanbul .

The applicant company’ s complaints under Article 6 § 1 of the Convention, concerning its alleged lack of access to a court in the context of taxation proceedings , were communicated to the Turkish Government (“the Government”) .

The Court received the friendly-settlement declaration under which the applicant agreed to waive any further claims against Turkey in respect of the facts giving rise to this application, subject to an undertaking by the Government to pay him the amount detailed in the appended table. This amount will be payable within three months from the date of notification of the Court ’ s decision. In the event of failure to pay this amount within the above-mentioned three-month period, the Government undertake to pay simple interest on it, from the expiry of that period until settlement, at a rate equal to the marginal lending rate of the European Central Bank during the default period plus three percentage points.

The payment will constitute the final resolution of the case before the European Court of Human Rights .

THE LAW

The Court takes note of the friendly settlement reached between the parties. It is satisfied that the settlement is based on respect for human rights as defined in the Convention and the Protocols thereto and finds no reasons to justify a continued examination of the application.

In addition, the Court would like to draw attention to the fact that on 25 July 2018 the Turkish Parliament adopted Law No. 7145. Articles 4, 17, 18 and 19 of this new law provide for a right to request the re-opening of domestic court proceedings following the Court’s decision to strike out a case on the basis of a friendly settlement or unilateral declaration. In particular, according to the Court’s case ‑ law and practice, the re ‑ opening of the domestic proceedings is the most appropriate way to provide an effective solution to an alleged breach. In this connection, bearing in mind the Court’s subsidiary role in protecting the rights and freedoms guaranteed by the Convention and its protocols, it is recalled that it falls in the first place to the national authorities to redress any violation of the Convention.

In view of all of the above, it is appropriate to strike the case out of the list.

For these reasons, the Court, unanimously,

Decides to strike the application out of its list of cases in accordance with Article 39 of the Convention .

Done in English and notified in writing on 9 April 2020 .

Liv Tigerstedt Ivana Jelić Acting Deputy Registrar President

APPENDIX

Application raising complaints under Article 6 § 1 of the Convention

( Access to court )

Application no. Date of introduction

Applicant ’ s name

Representative ’ s name and location

Date of receipt of Government ’s declaration

Date of receipt of Applicant ’ s declaration

Amount awarded for pecuniary and non-pecuniary damage and costs and expenses

per applicant

(in euros)

38599/10

07/06/2010

EKS İ M YATIRIM HOLDİNG ANONİM ŞİRKETİ

Bulut Serdar

Ä°stanbul

12/12/2019

09/01/2020

1,500