CASE OF I.B. AND OTHERS v. HUNGARY
Violation of Article 1 of Protocol No. 1 - Protection of property (Article 1 para. 1 of Protocol No. 1 - Deprivation of property)
Marko Bošnjak;Vincent A. De Gaetano;Georges Ravarani
4. The applicants were all employed at a State-owned limited liability company. Their employment was terminated as of 3 July 2012. 5. The first applicant, I.B. was born in 1957 and lives in Budapest. A certain part of his severance payment was subject to the 98% special tax in the amount of 3,557,737 Hungarian forints (HUF) (approximately 11,900 euros (EUR)). 6. The second applicant, L.C. was born in 1963 and lives in Budapest. Part of his severance payment was subject to the 98% special tax in the amount of HUF 3,675,702 (approximately EUR 12,200). The second applicant withdrew his application on 25 February 2016. 7. The third applicant, A.D. was born in 1968 and lives in Budapest. Part of his severance payment was subject to the 98% special tax in the amount of HUF 2,824,844 (approximately EUR 9,400). 8. The fourth applicant, E.F. was born in 1959 and lives in Monor. Part of his severance payment was subject to the 98% special tax in the amount of HUF 2,650,902 (approximately EUR 8,800). 9. The fifth applicant, E.J. was born in 1954 and lives in Solymár. Part of his severance payment was subject to the 98% special tax in the amount of HUF 5,696,384 (approximately EUR 19,000). Due to subsequent amendments of the relevant legislation, the tax rates applicable to the fifth applicant’s severance payment changed retroactively. Accordingly, the National Tax Authority found that part of the applicant’s severance payment had been subject to a flat-rate public charge of 20% in the amount of HUF 746,808 and another part of his severance payment had been subject to a flat-rate public charge of 75%, amounting to HUF 1,558,949. Therefore, the applicant was reimbursed HUF 3,390,627 by the National Tax Authority. The overall tax burden imposed on the applicant’s severance payment was 30.7 %. 10. The sixth applicant, J.K. was born in 1956 and lives in Budapest. Part of his severance payment was subject to the 98% special tax in the amount of HUF 2,099,845 (approximately EUR 7,000). 11. The seventh applicant, Z.J.K. was born in 1955 and lives in Budapest. Part of his severance payment was subject to the 98% special tax in the amount of HUF 3,119,393 (approximately EUR 10,400). 12. The eighth applicant, G.N. was born in 1960 and lives in Budapest. Part of his severance payment was subject to the 98% special tax in the amount of HUF 2,886,807 (approximately EUR 9,600). The eighth applicant withdrew his application on 14 January 2015. 13. The ninth applicant, I.S. was born in 1957 and lives in Szolnok. Part of his severance payment was subject to the 98% special tax in the amount of HUF 3,972,297 (approximately EUR 13,200). 14. The tenth applicant, S.S was born in 1965 and lives in Monor. Part of his severance payment was subject to the 98% special tax in the amount of HUF 2,376,658 (approximately EUR 7,900). 15. The eleventh applicant, F.V. was born in 1955 and lives in Budapest. Part of his severance payment was subject to the 98% special tax in the amount of HUF 3,345,040 (EUR 11,100).