Resolution CM/ ResDH (2010)218 [1]

Execution of the judgment of the European Court of Human Rights

Eko -Elda Avee against Greece

(Application No. 10162/02 , judgment of 11 January 2007, final on 23 May 2007)

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 judgment transmitted by the Court to the Committee once it had become final;

Recalling that the violations of the Convention found by the Court in this case concerns the refusal of the tax authorities to pay the applicant company interest in respect of a delay in reimbursing unduly paid tax (violation of article 1 of Protocol No. 1) (see details in Appendix);

Having invited the government of the respondent state to inform the Committee of the mea s ures taken to comply with its obligation under Article 46, paragraph 1, of the Conve n tion to abide by the judgment;

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 a p plicant the just satisfaction provided in the judgment (see details in Appendix),

Recalling that a finding of violations by the Court requires, over and above the payment of just satisfaction awarded by the Court in its 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

- of general measures preventing similar violations;

DECLARES, having examined the measures taken by the respondent state (see Appendix), that it has exe r cised its functions under Article 46, paragraph 2, of the Convention in this case and

DECIDES to clos e the examination of this case.

Appendix to Resolution CM/ ResDH (2010)218

Information about the measures to comply with the judgment in the case of

Eko -Elda Avee against Greece

Introductory case summary

The case concerns the tax authorities ’ refusal to pay the applicant company interest in respect of a delay in reimbursing income tax which the company had wrongly paid. Reimbursement of this wrongly paid tax was claimed in June 1988 and took place in November 1993. In 1991, the applicant company brought proceedings before the Athens Administrative Court to obtain payment of the sum plus interest. The court dismissed the claim as inadmissible and the Court of Appeal ruled that a subsequent appeal by the company was ill ‑ founded because at the material time the Tax Code made no provision for the payment of interest by the state in such a situation. In 2000 the Council of State dismissed an appeal on points of law.

The European Court found that the authorities ’ refusal to pay default interest for such a long period, had upset the fair balance to be maintained between the general and individual interests (violation of Article 1 of Protocol No. 1).

I. Payment of just satisfaction and individual measures

a) Details of just satisfaction

Pecuniary damage

Non-pecuniary damage

Costs and expenses

Total

120.000 EUR

-

4 000 EUR

124 000 EUR

Paid on 27/7/2006

b) Individual measures

The European Court awarded the applicant company just satisfaction in respect of pecuniary damage, covering the interest due to the company from June 1988 until November 1993.

Consequently, no other individual measure was considered necessary by the Committee of Ministers.

II. General measures

According to the Greek authorities, this case presents an isolated character. Law 2120/1993, promulgated in March 1993, provided that the State will pay interest in the event of a refund of tax unduly paid (§13 of the judgment). In two judgments (Nos. 1274 and 1275/2002) the Supreme Administrative Court held that the State had an obligation to pay default interest even in respect of cases that were pending, that is, those in which the tax unduly paid had not yet been refunded on the date of publication of Law No. 2120/1993 (§22 of the judgment). According to the Greek Supreme Administrative Court , that obligation was incumbent on the State from the date on which proceedings were brought in the relevant courts.

The Court ’ s judgment was translated, sent out to all administrative courts and to all tax authorities in the country and is available on the website of the State Legal Council ( www.nsk.gr ).

III. Conclusions of the respondent state

The government considers that the measures adopted will prevent similar violations and that Greece has thus complied with its obligations under Article 46, paragraph 1, of the Convention.

[1] Adopted by the Committee of Ministers on 2 December 2010 at the 1100th meeting of the Ministers’ Deputies