The Court currently has more than 51 complaints against the Federal Republic to decide because of lengthy court proceedings.
Now the ECHR took the reins in a pilot case to:
"Without delay" must be an "effective remedy against long procedure times " introduced the latest "within a year of legal effect" of the present ruling of the ECHR.
The European Convention on Human Rights (ECHR) provides inter alia as a procedural safeguard against a effective legal . This is only guaranteed if the judicial protection can be obtained in time and thus promptly. This ruling affects not explicitly tax litigation. Nevertheless, there is also - especially in case of existential threat of tax debts - the procedural safeguards. It remains to be seen whether there is an impact in the control process. Given several years of FG-and even longer BFH method, this seems necessary.
The Federal Government will now initiate a legislative process for the acceleration of judicial proceedings.
0 comments:
Post a Comment