Article en détail     N° 2012/91    Page : 591
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Negative freedom of religion and state church tax

Anne Fornerod,
Chargée de recherche au CNRS (Université de Strasbourg)

17 fvrier 2011 - Cour eur. dr. h., Wasmuth c. Allemagne

The negative freedom of religion has been established by the case Buscarini and others v. San Marino the 18 February 1999. After a sort of golden age, this “negative” matching article 9 § 1 of the European Convention of European Rights, some limits have been added to it, as proves the case Wasmuth v. Germany of 17 February 2011. The case concerned applicant’s complaint of the compulsory reference on his wage-tax card to the fact that he does not belong to a religious society authorised to levy religious tax. In the court’s view, the interference with Mr Wasmuth’s fundamental rights was minimal and he had to accept it in the interest of the proper collection of church tax. Accordingly, there was no violation of article 9. This solution is not surprising with regard to the former case law on church tax, which grants a large margin of appreciation to the States.

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Documents proposés :

Arrêt commenté : Cour eur. dr. h., Wasmuth c. Allemagne, 17 février 2011
Cour eur. dr. h., Buscarini et a. C. Saint-Marin, 18 février 1999
Cour eur. dr. h., Sinan Işik c. Turquie, 2 février 2010
Cour eur. dr. h., Alujer Fernández et Caballero Garcia c. Espagne (déc.), 14 juin 2001