The Committee of Ministers, under the terms of Article 32 (art. 32) of the

Convention for the Protection of Human Rights and Fundamental Freedoms

(hereinafter referred to as "the Convention"),

Having regard to the report drawn up on 18 October 1995 by the European

Commission of Human Rights in accordance with Article 31 (art. 31) of the

Convention relating to the application lodged on 16 January 1991 by Mr H. B.

against Switzerland

(Application No. 17951/91);

Whereas on 24 November 1995 the Commission transmitted the said report to

the Committee of Ministers and whereas the case has not been referred to the

European Court of Human Rights, either by the Commission or by a state entitled

to do so under Article 48 (art. 48) of the Convention, within the time-limit of

three months from the transmission of the reports to the Chairman of the

Committee of Ministers; considering, however, that within this time-limit, the

applicant seized the Court in accordance with Protocol No. 9 (P9) but that the

screening panel of the Court decided on 17 may 1996 that this case would not be

considered by the Court; whereas the Committee of Ministers is therefore now

called upon to take a decision in accordance with Article 32

(art. 32) of the Convention and with Article 48 (art. 48) of the Convention as

amended by Article 5 of Protocol No. 9 (P9-5) for those states having ratified

the latter;

Whereas in his application, as declared admissible by the Commission on 5

April 1995, the applicant complained of the absence of a public hearing before

the Cantonal Tax Appeals Commission;

Whereas in its report the Commission expressed, by nine votes to four, the

opinion that there had been no violation of Article 6, paragraph 1 (art. 6-1),

of the Convention;

Whereas, at the 571st meeting of the Ministers' Deputies held on 4

September 1996, the Committee of Ministers, agreeing with the opinion expressed

by the Commission, held, having voted in accordance with the provisions of

Article 32, paragraph 1

(art. 32-1), of the Convention, that there had not been in this case no

violation of Article 6, paragraph 1 (art. 6-1), of the Convention,

Declares that it has exercised its functions under Article 32 (art. 32) of

the Convention in this case;

Authorises the publication of the report adopted by the Commission in this

case.