I. P. v Finland, UN Human Rights Committee (1991) (excerpts)

I. P. v Finland, HRC Communication 450/1991 (excerpts)


6.2 The Committee turns first to the author's claim under article 14. The Committee notes that whether matters relating to the imposition of taxes are or are not "rights or obligations in a suit at law" does not have to be determined, because in any case the author was not denied the right to have his claims concerning the decision by the Tax Office heard before an independent tribunal. As for the author's claim that he was denied the possibility of appeal, even were these matters to fall within the scope ratione materiae of article 14, the right to appeal relates to a criminal charge, which is not here in issue. This part of the communication is therefore inadmissible under article 3 of the Optional Protocol.