Communicated on 28 March 2019

SECOND SECTION

Application no. 44521/11 E-Ä°LETÄ° Åž Ä° M H Ä° ZMETLER Ä° T Ä° C. VE SAN. A. Åž . against Turkey lodged on 15 April 2011

SUBJECT MATTER OF THE CASE

The application concerns the applicant company ’ s request for the reimbursement of a certain amount of tax paid to the Istanbul Metropolitan Municipality. The applicant company ’ s request was partially granted by the Istanbul Tax Court for the years 2005 and 2006.

The applicant company complains of a violation of its rights under Article 1 of Protocol No. 1 to the Convention on account of the lack of any interest applied to the amount reimbursed.

QUESTIONS tO THE PARTIES

1. Has there been an interference with the applicant company ’ s right to peaceful enjoyment of possessions within the meaning of Article 1 of Protocol No.1, on account of the domestic courts ’ refusal to award interest on the tax reimbursed to the applicant company, running from the date of the payment?

2. If so, was that interference compat ible with Article 1 of Protocol No.1?

The parties are requested to indicate the date and the amount of the payment and reimbursement of the aforementioned tax.