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Rousk v Sweden

Tax authority exercising power of ‘attachment’ over house

In Rousk v Sweden (ECHR – 25 July) a company director (R) failed to submit his 2001 tax return. The tax authority issued an estimated assessment and imposed a surcharge. R failed to pay and in May 2003 the tax authority exercised the power of attachment over R’s house. R appealed to the District Court which dismissed his appeal. In September 2003 R’s house was sold at auction. R refused to leave the house and was forcibly evicted in October 2003. R subsequently applied to the ECHR for a ruling that his eviction was disproportionate and was a breach of the European Convention on Human Rights. In 2008 the Swedish government offered to pay R compensation of €80 000 without formally admitting that the eviction had breached the Convention. R rejected this offer but died in...

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