CASE OF MACHER v. HUNGARY
Violation of Article 1 of Protocol No. 1 - Protection of property (Article 1 para. 1 of Protocol No. 1 - Peaceful enjoyment of possessions)
András Sajó;Helen Keller;Robert Spano
5. The applicant was born in 1953 and lives in Budapest. 6. On 17 August 2009 the applicant was appointed as deputy general manager of a State-owned company limited by shares. 7. The applicant’s employment was terminated by mutual agreement as of 30 August 2010. Under this agreement the applicant received severance payment, subject to payroll burdens. 8. Under new legislation (see paragraph 9 below) the severance payment was subsequently taxed at a 98% rate in its part exceeding 3.5 million Hungarian forints (HUF); the income tax and social security contributions already paid (see paragraph 7 above) were deducted from the tax payable. Thus, the applicant paid an additional HUF 1,492,898 (approximately 4,700 euros (EUR)) in special tax on 5 September 2011.