Article en détail     N° 2013/94    Page : 377
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Creeping takings, taxation and right to ownership : the Yukos Case, an episode of the Russian oligarchs’ war before the European Court of Human Rights

Dimitri YERNAULT
Maître d’enseignement à l’Université libre de Bruxelles et à l’Université de Mons

20 septembre 2011 - Cour eur. dr. h., OAO Neftyanaya Kompaniya Yukos c. Russie

The European Court of Human Rights decided in a very detailed judgement that a liquidated oil corporation had been a victim of a too fast trial for tax evasion, that it faced not foreseeable enough time limits and that it did not have any way to survive the enforcement of huge fiscal debts and penalties. However due to Yukos’ fiscal engineering, the Court rejected other violations of article 1-P1 and found no evidence of an abusive expropriation by Russia.

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Documents proposés :

Arrêt annoté : Cour eur. dr. h., OAO Neftyanaya Kompaniya Yukos c. Russie, 20 septembre 2011
Cour eur. dr. h., 1re s., décision de recevabilité, OAO Neftyanaka Yukos c. Russie
Cour eur. dr. h., 1re s., arrêt au fond et sur la satisfaction équitable, Khodorkovskiy c. Russie, 31 mai 2011
Cour eur. d. h., 1re s., décision de recevabilité, Khodorkovskiy c. Russie (n°2), 8 novembre 2011