Resolution CM/ ResDH (2009)26 [1]

Execution of the judgments of the European Court of Human Rights

Lilja and Wassdahl against Sweden

(Applications Nos. 36689/02 and 36619/03, judgments of 23 January and 6 February 2007,

final on 23 April and 23 May 2007 respectively)

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 referred to as “the Convention” and “the Court”);

Having regard to the judgments transmitted by the Court to the Committee once they had become final;

Recalling that the violations of the Convention found by the Court in these cases relate to excessive length of proceedings concerning tax surcharges (Lilja and Wassdahl) and proceedings concerning aggravated tax fraud and aggravated bookkeeping offence ( Lilja ) (violations of Article 6, paragraph 1);

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

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 plicants the just satisfaction provided in the judgments (see details in Appendix),

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

- 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 these cases and

DECIDES to close the examination of these cases.

Appendix to Resolution CM/ ResDH (2009)26

Information about the measures to comply with the judgments in the cases of

Lilja and Wassdahl against Sweden

Introductory case summary

These cases concern excessive length of proceedings concerning tax surcharges (Lilja and Wassdahl) and proceedings concerning aggravated tax fraud and aggravated bookkeeping offence (Lilja) (violations of Article 6 paragraph 1).

I. Payments of just satisfaction and individual measures

a) Details of just satisfaction

Name and application number

Non-pecuniary damage

Costs and expenses

Total

LILJA

36689/02

10 000 EUR

2 500 EUR [2]

12 500 EUR

Paid on 03/07/2007

WASSDAHL

36619/03

1 500 EUR

500 EUR

2 000 EUR

Paid on 20/08/2007

b) Individual measures

Proceedings before the domestic courts in both cases have been ended.

II. General measures

The judgments of the European Court have been published and disseminated. Information related to measures undertaken by the Swedish authorities concerning the handling of tax cases has been submitted in the context of the Committee of Ministers ’ examination of the case of Janosevic against Sweden (see Resolution ResDH (2007)59), and is of relevance also to the present cases.

III. Conclusions of the respondent state

The Government considers that the measures adopted have fully remedied the consequences for the applicants of the violation of the Conventions found by the European Court in these cases, that these measures will prevent new, 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 9 January 2009 at the 1043 rd meeting of the Ministers’ Deputies

[2] Including VAT 500 EUR