CASE OF DÉNES 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)
Egidijus Kūris;Vincent A. De Gaetano;Gabriele Kucsko-Stadlmayer
4. The applicant was born in 1949 and lives in Budapest. 5. From 1 July 2002 the applicant was employed as a civil servant at the Prime Minister’s Office. Her service was terminated by the employer on 15 May 2010. 6. Under new legislation (see paragraph 7 below) the applicant’s severance pay was subject to special tax at a 98% rate in its part exceeding 3,500,000 Hungarian forints (HUF). Accordingly, special tax was levied upon her severance pay in the amount of HUF 5,511,909 (approximately 18,400 euros (EUR)).