Final Resolution ResDH (2002)64 Human Rights Application No. 29350/95 Lechaczynski J. and D. against France

(Adopted by the Committee of Ministers on 24 June 2002 at the 798th meeting of the Ministers’ Deputies)

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

Having regard to Interim Resolution DH (99) 563, adopted on 8 October 1999 in the case of Lechaczynski J. and D. against France, in which the Committee of Ministers decided that there had been a violation of Article 6, paragraph 1, of the Convention on account of the excessive length of certain criminal proceedings concerning a tax litigation before the administrative courts, 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 applicants, proposals supplemented by a letter of the President of the Commission dated 27 September 1999;

Whereas at the 688th meeting of the Ministers’ Deputies, the Committee of Ministers, agreeing with the Commission’s proposals, held by a decision adopted on 3 December 1999, in accordance with former Article 32, paragraph 2, of the Convention, that the government of the respondent state was to pay each applicant as just satisfaction, within three months, 31 500 French francs in respect of non-pecuniary damage, and 20 000 French francs in respect of costs and expenses, namely a total sum of 103 000 French francs, and that interest should be payable on any unpaid sum, calculated on the basis of each full elapsed month of delay 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 8 October 1999 and 3 December 1999, 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 accordingly gave the Committee information about the measures taken in consequence of the Committee’s decisions taken to avoid new violations of the same kind as that found in this case (this information appears in the appendix to this resolution);

Whereas the Committee of Ministers satisfied itself that on 7 January 2000, within the time-limit set, the government of the respondent state had paid the applicants the total sum of 103 000 French francs as just satisfaction,

Declares, after having taken note of the measures taken by the Government of France, that it has exercised its functions under former Article 32 of the Convention in this case.

Appendix to Final Resolution ResDH (2002)64

Information provided by the Government of France during the examination of t he Lechaczynski J. and D. case by the Committee of Ministers

The French authorities point out that the tax authorities were largely responsible for the excessive length of criminal proceedings in this case (see § 26 page 5 of the report of the European Commission of Human Rights).

A communiqué published in L’actualité documentaire n° 10/2000 drew tax authority officials’ attention to the Commission’s report in the Lechaczynski case and stressed the importance of responding to taxpayers’ court applications and submissions within a reasonable time.

L’ actualité documentaire has a very wide circulation within the General Tax Division, both at central and decentralised levels.

The Government of France considers that this measure will prevent the repetition of new violations similar to those found in this case and that it has therefore fulfilled its obligations under former Article 32 of the Convention.