Resolution CM/ ResDH (2010)22 [1]

Execution of the judgment of the European Court of Human Rights

The Estate of Nitschke against Sweden

(Application No. 6301/05, judgment of 27/09/2007, final on 27/12/2007)

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 violation of the Convention found by the Court in this case concern the excessive length of tax administrative proceedings (violation of Article 6, paragraph 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 close the examination of this case.

Appendix to Resolution CM/ ResDH (2010)22

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

The Estate of Nitschke against Sweden

Introductory case summary

This case concerns the excessive length of proceedings, caused by the domestic tax and judicial authorities ’ failure to meet the “reasonable time” requirement (violation of Article 6, paragraph 1).

The proceedings at issue started on 3/11/1994 when an audit report was sent to the applicant, and ended on 17/08/2004 when the Supreme Administrative Court refused the applicant ’ s leave to appeal.

The European Court, accepting that the case represented some complexity and that the delay in proceedings was also due to the applicant ’ s requests to the domestic courts for extension of time-limits, concluded, however, that there had been periods of inactivity before national tax and judicial authorities which did not promote the timely completion of the case.

I. Payment of just satisfaction and individual measures

a) Details of just satisfaction

Pecuniary damage

Non-pecuniary damage

Costs and expenses

Total

3 000 EUR

4 000 EUR

7 000 EUR

Paid on 28/02/2008

b) Individual measures

No individual measures appear necessary since the domestic proceedings in question ended in 2004 and the damage was covered by just satisfaction awarded by the European Court .

II. General measures

The case represents similarities to that of Janosevic (closed by Resolution CM/ ResDH (2007)59 adopted on 20/04/2007), fo llowing which the Swedish Tax Agency ( Skatteverket ) issued guidelines concerning time-limits for the reconsideration of taxation decisions. The Swedish government also set operational objectives for county administrative courts and administrative courts of appeal regarding the turnaround time of cases and it asked the National Courts Administration ( Domstolverket ) to evaluate the situation concerning the handling of tax cases. The Swedish authorities did not consider it necessary to introduce new legislation with respect to the slow processing of cases, since existing legislation already provided that tax authorities should deal promptly with cases and imposed a requirement of diligent processing on administrative courts.

A summary in Swedish of the present judgment has been published on the website of the Swedish National Court ’ s Administration ( www.domstol.se ). The judgment in English and a summary in Swedish have been also published on the Government ’ s website on human rights ( www.manskligarattigheter.se ). Finally, a report accompanied with a copy of the judgment has been sent to the relevant domestic courts and authorities.

III. Conclusions of the respondent state

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

[1] Adopted by the Committee of Ministers on 4 March 2010 at the 1078th meeting of the Ministers’ Deputies .