11/10/2016

:()|Lawyalty

Lawyalty~ASiteforLaw&DevelopmentinGreece
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19 .2015
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1Vote

,,
, ,
,expropriationimposition.
En revanche, la Cour de Justice du canton de Genve a retenu quune imposition cumule sur le
revenuetsurlafortuneslevant92,36%durevenuimposabledunecontribuablereprsentaitune
violation de la garantie constitutionnelle de la proprit dans la mesure o dans le cas despce, la
contribuablenedisposaitpasdesusammentderevenuspourvivresansentamersafortune.
Du point de vue de la Convention europenne des droits de lhomme, la situation est quelque peu
dirente dans la mesure o la garantie de la proprit est certes prvue dans un protocole
additionnel la Convention, mais ce mme protocole rserve le droit des Etats dimposer ses
contribuables.Ilafalluaendrejusquen2013etladcisionKNMcontrelaHongriepourvoirles
organes judiciaires de Strasbourg retenir quun impt reprsentait une expropriation violant le
protocole additionnel et non pas une imposition. Dans cee dcision, les juges arrivent la
conclusionquelimpthongroisde98%surlesretraitesversescertainsfonctionnairespriveces
derniersdeleurdroitdepropritsurcesretraites.
M:
However,theCourtofJusticeoftheCantonofGenevahasretainedacumulativetaxonincomeand
on capital amounting to 92.36% of the taxable income of a taxpayer was a violation of the
constitutionalguaranteeofpropertysinceinthiscase,thetaxpayerdoesnothavesucientincome
tolivewithoutcuinghisfortune.
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From the perspective of the European Convention on Human Rights, the situation is somewhat

11/10/2016

:()|Lawyalty

From the perspective of the European Convention on Human Rights, the situation is somewhat
dierentinsofarastherighttopropertyiscertainlyincludedinaprotocoltotheConvention,butthat
sameProtocolreservestherightofStatestoimposeitstaxpayers.
It was not until 2013 and the KNM against Hungary decision to see the judiciary Strasbourg
retainataxrepresentedanexpropriationviolatingtheadditionalprotocolandnotanimposition.
In that decision, the judges conclude that the Hungarian tax of 98% on pensions paid to certain
ocialstodeprivethemoftheirownershipoftheseretreats.

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