European Court of Human Rights

Resolution CM/ResDH(2010)170¹

Execution of the judgment of the European Court of Human Rights

Kliafas and others against Greece

(Application No. 66810/01, judgment of 8 July 2004, final on 8 October 2004)

The Committee of Ministers, under the terms of Article 46, paragraph 2, of the Convention for the Protection of Human Rights and Fundamental Freedoms, which provides that the Committee supervises the execution of final judgments of the European Court of Human Rights (hereinafter “the Convention” and “the Court”);

Having regard to the judgment transmitted by the Court to the Committee once it had become final;

Recalling that the violation of the Convention found by the Court in this case concerns an infringement of the applicants’ right to peaceful enjoyment of their possessions because of the adoption of legislation forcing them to return legally earned revenues (violation of Article 1 of Protocol No. 1 to the Convention) (see details in Appendix);

Having invited the government of the respondent state to inform the Committee of the measures taken to comply with Greece’s obligation under Article 46, paragraph 1, of the Convention to abide by the judgment;

Having examined the information provided by the government in accordance with the Committee’s Rules for the application of Article 46, paragraph 2, of the Convention;

Having satisfied itself that, within the time-limit set, the respondent state paid the applicants the just satisfaction provided in the judgment (see details in Appendix),

Recalling that a finding of violations by the Court requires, over and above the payment of just satisfaction awarded in the judgment, the adoption by the respondent state, where appropriate:

- of individual measures to put an end to the violations and erase their consequences so as to achieve as far as possible restitutio in integrum; and

- of general measures, preventing similar violations;

DECLARES, having examined the measures taken by the respondent state (see Appendix), that it has exercised its functions under Article 46, paragraph 2, of the Convention in this case and

DECIDES to close the examination of this case.

Appendix to Resolution CM/ResDH(2010)170

Information about the measures to comply with the judgment in the case of

Kliafas and others against Greece

Introductory case summary

The case concerns the violation of the right of the seven applicants, all accountants to the peaceful enjoyment of their possessions. The applicants were formerly civil servants belonging to the college of auditors (Σώμα Ορκωτών Λογιστών), which was replaced in 1991 by that of chartered accountants, with the aim of liberalising the profession. Pending the introduction of the new system the college of auditors continued to function and national legislation authorised accountants to continue work in progress and treat their receipts as personal income. As a new law was enacted in 1994, ordering the return to the college of auditors of sums received during the transitional period, the applicants received notices requiring them to return the sums they had received during that period (ranging from approximately 108 000 EUR to 32 000 EUR). Their applications before the Supreme Administrative Court to have the decisions set aside were unsuccessful. The European Court noted that the applicants had been required to reimburse sums which were the proceeds of their work, obtained in accordance with statute law and forming part of their property. The European Court found that forcing the applicants to return their revenues, which were legally earned and declared to the tax authorities, had been a radical interference with their property rights, which had upset the fair balance to be struck between individual rights and the requirements of the general interest (violation of Article 1 of Protocol No. 1).

I. Payment of just satisfaction and individual measures

a) Details of just satisfaction

b) Individual measures

The European Court awarded the applicants just satisfaction covering the entire sums that they had been forced to reimburse, with interest.

Consequently, no other individual measure was considered necessary by the Committee of Ministers.

II. General measures

The measures at issue only concerned former members of the former College of Auditors. The total number of members was 150 of which only 21 had sought compensation before domestic courts. The seven applicants in this case are the only ones of those 21 who lodged an application with the European Court. Consequently, there can be no future application before the Court.

The judgment of the European Court was communicated to the Ministries of Justice, Finance and Commerce, as well as to the Council of State and has been translated and published on the site of the State Legal Council (www.nsk.gr).

III. Conclusions of the respondent state

The government considers that the measures adopted have fully remedied the consequences for the applicants of the violation of the Convention found by the European Court in this case, that these measures will prevent similar violations and that Greece has thus complied with its obligations under Article 46, paragraph 1, of the Convention.