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The present judgment is subject to editorial revision before its reproduction in final form in Reports of Judgments and Decisions 1997. These reports are obtainable from the publisher Carl Heymanns Verlag KG (Luxemburger Straße 449, D-50939 Köln), who will also arrange for their distribution in association with the agents for certain countries as listed overleaf.
United Kingdom – applicants’ legal claims to restitution of monies paid under invalidated tax provisions extinguished under the effects of retrospective legislation (section 53 of Finance Act 1991 and section 64 of Finance (No. 2) Act 1992)
Nevertheless, Court prepared to proceed on assumption that applicants’ claims amounted to “possessions” and treat Article 1 as applicable given links between applicants’ arguments on this issue and substance of their claims to have been unjustifiably deprived of their “possessions”.
Not disputed – Court will examine whether interference justified on working assumption that applicants’ claims amounted to “possessions”.
Reiteration of Court’s case-law on approach to interpretation of Article 1 – Court will apply rule in second paragraph of Article 1 to facts to determine whether impugned measures were a control of use of property in general interest to secure payment of taxes – most natural approach in circumstances.
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