CASE COMMENT : CASE LAW - ECHR CASE LAW - ECHR PROCEDURE - ARTICLE 6§1 OF THE ECHR - ACCESS TO A COURT- SEIZURES AT THE PREMISES

Dawn raid - Seizure : The ECHR rules against France’s procedure for searches and seizures in tax matters (Ravon)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. European Court of Human Rights, 3rd section, 21 February 2008, Ravon a.o. v. France, no. 18497/03 In a judgment which received the unanimous support of the seven judges who formed the composition of the judgment, which can only draw attention, the European Court of Human Rights ruled that the French procedure to which home visits are subject, in tax matters, does not meet the requirements arising from Article 6 § 1 of the ECHR. Circumstances giving rise to the referral to the Strasbourg Court The tax authorities suspected two French companies of evading the establishment and payment of corporate income tax and VAT, and requested that the presidents of

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Agnès Maitrepierre, Dawn raid - Seizure : The ECHR rules against France’s procedure for searches and seizures in tax matters (Ravon), 21 February 2008, Concurrences N° 2-2008, Art. N° 16765, pp. 151-152

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