DISSENTING OPINION OF MR. H. DANELIUS

       JOINED BY MM. I. CABRAL BARRETO, E. KONSTANTINOV,

                   D. SVÁBY AND P. LORENZEN

        (regarding Article 6 para. 1 of the Convention)

     I have voted against the finding of a violation of Article 6

para. 1 of the Convention for the following reasons.

     In regard to Article 6 para. 2 of the Convention the Commission

found - rightly in my opinion - that the applicants were not "charged

with a criminal offence" and that Article 6 para. 2 was therefore not

applicable in the present case.  For the same reasons, Article 6

para. 1 should not be considered applicable insofar as it relates to

the determination of a "criminal charge".

     The question remains, however, whether the proceedings at issue

could be considered to concern the determination of the applicants'

"civil rights and obligations" within the meaning of Article 6 para. 1.

     In this respect I recall that, according to the Commission's

long-standing case-law, proceedings regarding taxation do not concern

civil rights and obligations and Article 6 para. 1 is therefore not

applicable to such proceedings.

     The proceedings in the present case concerned the applicants'

liability as heirs for P.'s taxes.  It is true that there was an

additional element insofar as the applicants were also ordered to pay

a fine on account of tax evasion committed by P.  However, from the

point of view of the heirs the taxes and the fine both concerned P.'s

obligations according to the tax laws, and there would seem to be no

convincing reason for making a distinction between these two elements

when considering the applicability of Article 6 para. 1 to proceedings

in which not P. but only his heirs were parties.

     I therefore consider that the proceedings are to be regarded in

their entirety as taxation proceedings and did not concern the

determination of the applicants' "civil rights and obligations".

     It follows that Article 6 para. 1 of the Convention was not

applicable to these proceedings and that there has therefore been no

violation of that provision.

                                                 (Or. English)