CASE OF TÓTH 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 1951 and lives in Budakalász. 6. The applicant was employed with a State-owned gambling service provider for more than 20 years. 7. On 29 June 2010 the applicant’s employment was terminated by mutual agreement with effect from 30 June 2010. Under this agreement, the employer paid the applicant a gross amount of 21,573,086 Hungarian forints (HUF) (approximately 18,000 euros (EUR)), subject to payroll burdens. 8. Under new legislation (see paragraph 10 below) the severance payment was subsequently taxed at a 98% rate in its part exceeding HUF 3.5 million; 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 10,756,341 (approximately EUR 34,000) in special tax on 3 May 2011.