The Resource OAO Neftyanaya Kompaniya Yukos v Russia : (App No 14902/04)

OAO Neftyanaya Kompaniya Yukos v Russia : (App No 14902/04)

Label
OAO Neftyanaya Kompaniya Yukos v Russia : (App No 14902/04)
Title
OAO Neftyanaya Kompaniya Yukos v Russia : (App No 14902/04)
Contributor
Subject
Language
eng
Summary
Judgment by the European Court of Human Rights (First Section) dated 20 September 2011. The applicant taxpayer was a large successful Russian oil company. In 2002, the taxpayer became the subject of a series of tax audits and tax proceedings, as a result of which it was found guilty of repeated tax fraud, in particular for using an illegal tax evasion scheme involving the creation of sham companies in 2000-2003. On 15 April 2004, proceedings were started against the taxpayer concerning the 2000 tax year and it was prevented from disposing of certain assets pending the outcome of the case. The company appealed against the amount to be paid in taxes, interest and penalties. The appeal court dismissed the company's complaints, including those about irregularities in the procedure and lack of time to prepare its defence. The taxpayer then filed an unsuccessful cassation appeal against the previous judgments and simultaneously challenged those judgments by way of supervisory review before the Russian Supreme Commercial Court, claiming, amongst other things, that the case against it was time-barred. This appeal was dismissed. In April 2004 the Russian authorities also brought enforcement proceedings. On 2 September 2004, the Tax Ministry found the taxpayer had used essentially the same tax arrangement in 2001 as in 2000, and the penalty imposed was doubled. The company was also required to pay bailiffs an enforcement fee. All amounts had to be paid within very short deadlines, and the company made numerous unsuccessful requests to increase the time available to pay. On 19 December 2004, 76.79% of the shares in the taxpayer's main production subsidiary, OAO Yuganskneftegaz, were auctioned, to cover the taxpayer's tax liability. The taxpayer was declared insolvent on 4 August 2006 and liquidated on 12 November 2007. The taxpayer complained to the European Court of Human Rights regarding irregularities in the proceedings, unlawfulness and lack of proportionality of the tax assessments, the 7% enforcement fee, the short time limit for voluntary compliance, and the forced sale of OAO Yuganskneftegaz. The company further argued that the courts' interpretation of the relevant laws had been selective and unique, and that its rights had been violated
Citation source
In: International tax law reports. - London. - Vol. 14 (2011),
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • ECHR case law
  • human rights
  • enforcement
  • tax liability
  • proportionality
Label
OAO Neftyanaya Kompaniya Yukos v Russia : (App No 14902/04)
Instantiates
Publication
Label
OAO Neftyanaya Kompaniya Yukos v Russia : (App No 14902/04)
Publication

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