Resolution CM/ ResDH ( 2019) 337 Execution of the judgment s of the European Court of Human Rights Zlínsat , SPOL. S. R.O. against Bulgaria

(Adopted by the Committee of Ministers on 11 December 2019 at the 1 363 rd meeting of the Ministers' Deputies)

Application No.

Case

Judgment of

Final on

57785/00

Zlínsat, spol. s r.o.

15/06/2006 and 10/01/2008

15/09/2006

10/04/2008

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 “the Convention” and “the Court”),

Having regard to the final judgment s transmitted by the Court to the Committee in this case and to the violations established concerning the suspension of the privatisation and the eviction of the applicant company from the hotel which it had purchased, ordered by prosecutors' decisions based on very general legal provisions and which could not be appealed before the courts (violation of Article 6 , paragraph 1 and of Article 1 of Protocol No.1).

Recalling the respondent State’s obligation, under Article 46, paragraph 1, of the Convention, to abide by all final judgments in cases to which it has been a party and that this obligation entails, over and above the payment of any sums awarded by the Court, the adoption by the authorities of the respondent State, where required:

- of individual measures to put an end to violations established and erase their consequences so as to achieve as far as possible restitutio in integrum ; and

- of general measures preventing similar violations;

Having invited the government of the respondent State to inform the Committee of the measures taken to comply with the above- mentioned obligation;

Having examined the action report provided by the government indicating the measures adopted to give effect to the judgment s , in particular as concerns the repeal of a provision of the Code of Criminal Procedure which enshrined an obligation for the investigation authorities to take measures to prevent a criminal offence from being committed, as well as the information provided regarding the payment of the just satisfaction awarded by the Court (see document DH-DD(2019)1396 );

Having noted that the outstanding questions concerning the safeguards applicable in respect of the competence of prosecutors provided for in the Judicial System Act to take the measures provided for in the legislation, if there is information that a criminal offence could be committed, are being examined in the context of the supervision of the International Bank for Commerce and Development AD and Others v. Bulgaria case;

Noting that States should in principle refrain from applying their tax legislation in respect of sums re ceived by an applicant for the purpose of reimbursement of taxes paid on the just satisfaction awarded by the European Court against another State;

Having noted that the applicant company did not challenge before the relevant courts and administrative authorities the taxation by the Czech authorities of the sum paid by the Bulgarian authorities as reimbursement of taxes on just satisfaction and considering, therefore, that no further measures are necessary to safeguard the value of the just satisfaction awarded by the European Court;

DECLARES that it has exercised its functions under Article 46, paragraph 2, of the Convention in this case and

DECIDES to close the examination thereof.