Final Resolution CM /ResDH(2007) 45

Human Rights

Application No. 26242/95

P ierre Lemoine against France

(Adopted by the Committee of Ministers on 20 April 2007, at the 992nd meeting of the Ministers ' Deputies)

The Committee of Ministers, under the terms of former Article 32 of the Convention for the P rotection of Human Rights and Fundamental Freedoms (hereinafter referred to as “the Convention”),

Having regard to Interim Resolution DH(99)353 , adopted on 9 June 1999 in the case of P ierre Lemoine against France, in which the Committee of Ministers decided that there had been a violation of Article 1 of P rotocol 1 to the Convention in the framework of a fiscal proceedings, and to make public the report of the European Commission of Human Rights;

Whereas the Committee of Ministers examined the proposals made by the Commission when transmitting its report as regards just satisfaction to be awarded to the applicant, proposals supplemented by a letter of the P resident of the Commission dated 30 October 1999;

Whereas at the 775th meeting of the Ministers ' Deputies, the Committee of Ministers, agre e ing with the Commission ' s proposals, held by a decision adopted on 17 December 2001, in accordance with former Article 32, paragraph 2, of the Convention, that the government of the respondent state was to pay the applicant as just satisfaction, within three months, 150 000 French francs in respect of non-pecuniary and pecuniary damages, and that interest should be payable on any unpaid sum, calculated on the basis of each full elapsed month of delay (in accordance with the decision adopted by the Committee of Ministers at its 599th meeting, on 17 Se p tember 1997, on the general principles regarding the payment of default interest) at the statutory rate applicable on the date of this decision, it being understood that the interest would accrue from the expiry of the time-limit until full payment was placed at the disposal of the applicant;

Whereas the Committee of Ministers invited the government of the respondent state to inform it of the measures taken following its decisions of 9 June 1999 and 17 December 2001, having regard to France ' s obligation under former Article 32, paragraph 4, of the Convention to abide by them;

Whereas during the examination of the case by the Committee of Ministers, the government of the respondent state indicated that the Commission ' s report as well as the Committee of Ministers ' decisions had been published on the database Légifrance;

Whereas the Committee of Ministers satisfied itself that on 27 January 2003, the government of the respondent state had paid the applicant the total sum of 23,871.26 euros which includes the just satisfaction and the interest due as a result of late payment

Declares, having examined the measures taken by the government of France and considering the decision taken at the 841st meeting of the Ministers ' Deputies (17 June 2003), that it has exercised its fun c tions under former Article 32 of the Convention in this case and decides to close its examination.