H.B. v. SWITZERLANDDISSENTING OPINION OF MM. J.-C. SOYER,

Doc ref: • ECHR ID:

Document date: October 18, 1995

Doc ref: • ECHR ID:

Document date: October 18, 1995

Cited paragraphs only

DISSENTING OPINION OF MM. J.-C. SOYER,

L. LOUCAIDES, J.-C. GEUS AND M.A. NOWICKI

Contrary to the majority of the Commission we consider that the

applicant could not have waived, of his own free will and in an

unequivocal manner, the entitlement to have his case heard in public

before the Cantonal Tax Appeals Commission.

Thus, in view of the categoric wording of Section 71 of the

Federal Decree, apparently based on the assumption that the tax secret

generally requires the exclusion of the public from such proceedings,

it does not appear that the applicant's request to have a public

hearing would have had any reasonable prospects of success. The

applicant could not therefore have been expected to ask for an oral

hearing.

It follows that the applicant did not benefit from his right to

a "public hearing" within the meaning of Article 6 para. 1 of the

Convention.

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