PROCEDURE

The case originated in an application (no. 41444/98) against the Republic of Austria lodged with the European Commission of Human Rights (“the Commission”) under former Article 25 of the Convention for the Protection of Human Rights and Fundamental Freedoms (“the Convention”) by an Austrian national, Mr Otto Hennig (“the applicant”), on 20 March 1998.

The applicant was represented by Amhof, Damian and Partners, a law firm practising in Vienna. The Austrian Government (“the Government”) were represented by their Agent, Ambassador H. Winkler, Head of the International Law Department at the Federal Ministry of Foreign Affairs.

The applicant alleged that the criminal proceedings against him lasted unreasonably long in breach of Article 6 § 1 of the Convention.

The application was transmitted to the Court on 1 November 1998, when Protocol No. 11 to the Convention came into force (Article 5 § 2 of Protocol No. 11).

The application was allocated to the Third Section of the Court (Rule 52 § 1 of the Rules of Court).

On 1 November 2001 the Court changed the composition of its Sections (Rule 25 § 1). This case was assigned to the newly composed First Section (Rule 52 § 1). Within that Section, the Chamber that would consider the case (Article 27 § 1 of the Convention) was constituted as provided in Rule 26 § 1.

By a decision of 23 May 2002 the Court declared the application admissible.

The applicant and the Government each filed observations on the merits (Rule 59 § 1).

THE FACTS

I. THE CIRCUMSTANCES OF THE CASE

The applicant was born in 1938 and lives in Oberwart/Austria. He is an auditor and tax consultant (Wirtschaftstreuhänder).

In December 1989, the Salzburg Tax Office (Finanzamt), in the course of investigations into a large scale fraud relating to the “WEB/IMMAG” group, instituted criminal proceedings against 97 persons, requesting them to submit in writing their comments as suspects.

On 14 December 1989 the applicant, who in his professional capacity assisted the “WEB/IMMAG” group, wrote a letter to the Oberwart Tax Office. Therein he asked that his income tax declarations for the years 1985 to 1987 be corrected, so that the losses declared be cancelled, in particular ATS 541,585 for the year 1985; ATS 1 million for 1986 and ATS 220,000 for 1987. He further asked that following a re-calculation of his income, new tax assessment orders be issued.

Investigations by the Tax Authorities against the applicant for tax evasion

On 27 and 28 December 1989 the Salzburg Tax Office informed the applicant that he was suspected of tax evasion in that he had acted as a sham holder of shares in three cases concerning the years 1985–87. It further invited him to submit his comments in writing.

After the applicant's request of 15 January 1990 for an extension of the time-limit had been granted, he submitted his comments on 31 January 1990.

Until 29 October 1992 the Salzburg Tax Office for the Audit of Large-scale Companies (Großbetriebsprüfung) examined the “WEB/IMMAG” group.

On 22 March 1993 the Salzburg Tax Office requested the Oberwart Tax Office to transmit the applicant's tax file in order to determine the amount of evaded taxes.

On 17 May 1993 the Oberwart Tax Office replied to the Salzburg Tax Office that the file could not be transferred because of pending investigations.

Following another request for transfer of the file by the Salzburg Tax Office on 23 July 1993, the Oberwart Tax Office, on 24 January 1994, replied that the file had been sent to the Vienna Tax Office for the Audit of Large-scale Companies and could only be transmitted after these investigations had been completed.

Upon the Salzburg Tax Office's request of 28 January 1994, the Vienna Tax Office for the Audit of Large-scale Companies transferred the applicant's file on 25 May 1994.

On 3 June 1994 the Salzburg Tax Office informed the Salzburg Public Prosecutor's Office of the result of its investigations and requested that the applicant be prosecuted for tax evasion. It noted that the losses declared by the applicant for the years 1985–1989 (ATS 541,585 for the year 1985, ATS 1 million for 1986 and ATS 220,000 for 1987) resulted in tax evasion of ATS 327,016 for the year 1985, ATS 603,552 for 1986 and ATS 148,821 for 1987. Thus, the total amount of evaded taxes was ATS 1,079,389.

On 8 August 1994, when interrogated by the Oberwart District Court, the applicant stated that he wished to submit his comments in writing directly to the Salzburg Regional Court by 31 August 1994. On that date and on 30 September 1994, he requested extensions of the time-limit as he had fallen ill. On 27 January 1995 he submitted his comments and observations in writing.

2. Court proceedings against the applicant

On 9 February 1995 the Public Prosecutor's Office preferred a bill of indictment against the applicant charging him with tax evasion of ATS 1,079,389 in that he had made false statements of losses in his income tax forms between 1985 and 1987 (ATS 541,585 for 1985; ATS 1 million for 1986 and ATS 220,000 for 1987). The bill of indictment comprised eleven pages.

On 31 March 1995, the presiding judge of the chamber dealing with the applicant's case informed the President of the Regional Court that he considered himself biased since he had been the deputy investigating judge in proceedings against other accused relating to the same case. On 21 June 1995, the President decided nevertheless that the presiding judge should not withdraw from the case.

On 4 September 1995 the applicant requested that the trial scheduled for 13 September 1995 be adjourned. This request was granted by the court.

On 22 November 1995 the Regional Court convicted the applicant of tax evasion, pursuant to Section 33 § 1 of the Code of Tax Offences (Finanzstrafgesetz). As regards the applicant's argument that he could not be punished because his letter of 14 December 1989 constituted “self-denunciation” of a tax offence resulting in exemption from punishment, the court observed that it had not been made in time because the tax authorities had already discovered the offence, and it had not been sufficiently detailed for the purposes of a “self-denunciation”.

On 29 October 1996 the written version of the judgment, comprising twelve pages, was served on the applicant's counsel. Thereupon, on 26 November 1996, the applicant filed a plea of nullity (Nichtigkeitsbeschwerde) and requested that the transcripts of the trial be corrected. On 4 February 1997, after having obtained various statements, the Salzburg Regional Court corrected the transcripts.

On 28 May 1997 the Procurator General (Generalprokurator) submitted his observations on the applicant's plea of nullity.

On 25 June 1997 the Supreme Court scheduled the hearing on the plea of nullity for 29 July 1997. On that day the Supreme Court dismissed the applicant's plea of nullity. This decision was pronounced orally. On 2 October 1997 the written version of the judgment, consisting of twelve pages, was served on the applicant's counsel.
NOT_CONFIDENTIAL
check
001-61325_a8_e1
001-61325_a8_em1
CODE
DIRECT
41444/98
NOT_CONFIDENTIAL
correct
001-61325_a8_e2
001-61325_a8_em2
ORG
NO_MASK
Republic of Austria
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check
001-61325_a8_e3
001-61325_a8_em3
DEM
NO_MASK
Austrian
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001-61325_a8_e4
001-61325_a8_em4
PERSON
DIRECT
Mr Otto Hennig
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001-61325_a8_e5
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DATETIME
QUASI
20 March 1998
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insert
001-61325_a8_e6
001-61325_a8_em6
ORG
QUASI
Amhof, Damian and Partners
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001-61325_a8_e7
001-61325_a8_em7
LOC
NO_MASK
Vienna
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001-61325_a8_e8
001-61325_a8_em8
ORG
NO_MASK
Austrian Government
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001-61325_a8_e9
001-61325_a8_em9
PERSON
QUASI
H. Winkler
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001-61325_a8_e10
001-61325_a8_em10
ORG
NO_MASK
International Law Department
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001-61325_a8_e11
001-61325_a8_em11
ORG
NO_MASK
Federal Ministry of Foreign Affairs
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001-61325_a8_e12
001-61325_a8_em12
DATETIME
QUASI
23 May 2002
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check
001-61325_a8_e13
001-61325_a8_em13
DATETIME
QUASI
1938
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check
001-61325_a8_e14
001-61325_a8_em14
LOC
QUASI
Oberwart/Austria
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insert
001-61325_a8_e15
001-61325_a8_em15
DEM
QUASI
auditor
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insert
001-61325_a8_e16
001-61325_a8_em16
DEM
QUASI
tax consultant
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insert
001-61325_a8_e17
001-61325_a8_em17
DEM
QUASI
Wirtschaftstreuhänder
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check
001-61325_a8_e18
001-61325_a8_em18
DATETIME
QUASI
December 1989
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insert
001-61325_a8_e19
001-61325_a8_em19
ORG
QUASI
Salzburg Tax Office (Finanzamt)
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001-61325_a8_e20
001-61325_a8_em20
DATETIME
QUASI
14 December 1989
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check
001-61325_a8_e21
001-61325_a8_em21
ORG
QUASI
Oberwart Tax Office
NOT_CONFIDENTIAL
insert
001-61325_a8_e22
001-61325_a8_em22
DATETIME
QUASI
1985 to 1987
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insert
001-61325_a8_e23
001-61325_a8_em23
QUANTITY
QUASI
ATS 541,585
NOT_CONFIDENTIAL
insert
001-61325_a8_e24
001-61325_a8_em24
DATETIME
QUASI
1985
NOT_CONFIDENTIAL
insert
001-61325_a8_e25
001-61325_a8_em25
QUANTITY
QUASI
ATS 1 million
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check
001-61325_a8_e26
001-61325_a8_em26
DATETIME
QUASI
1986
NOT_CONFIDENTIAL
insert
001-61325_a8_e27
001-61325_a8_em27
QUANTITY
QUASI
ATS 220,000
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check
001-61325_a8_e28
001-61325_a8_em28
DATETIME
QUASI
1987
NOT_CONFIDENTIAL
check
001-61325_a8_e29
001-61325_a8_em29
ORG
NO_MASK
Tax Authorities
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001-61325_a8_e30
001-61325_a8_em30
DATETIME
QUASI
28 December 1989
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001-61325_a8_e31
001-61325_a8_em31
ORG
QUASI
Salzburg Tax Office
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insert
001-61325_a8_e32
001-61325_a8_em32
DATETIME
QUASI
1985–87
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check
001-61325_a8_e33
001-61325_a8_em33
DATETIME
QUASI
15 January 1990
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check
001-61325_a8_e34
001-61325_a8_em34
DATETIME
QUASI
31 January 1990
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check
001-61325_a8_e35
001-61325_a8_em35
DATETIME
QUASI
29 October 1992
NOT_CONFIDENTIAL
check
001-61325_a8_e31
001-61325_a8_em36
ORG
QUASI
Salzburg Tax Office
NOT_CONFIDENTIAL
check
001-61325_a8_e36
001-61325_a8_em37
DATETIME
QUASI
22 March 1993
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check
001-61325_a8_e31
001-61325_a8_em38
ORG
QUASI
Salzburg Tax Office
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check
001-61325_a8_e21
001-61325_a8_em39
ORG
QUASI
Oberwart Tax Office
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check
001-61325_a8_e37
001-61325_a8_em40
DATETIME
QUASI
17 May 1993
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check
001-61325_a8_e21
001-61325_a8_em41
ORG
QUASI
Oberwart Tax Office
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001-61325_a8_e31
001-61325_a8_em42
ORG
QUASI
Salzburg Tax Office
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001-61325_a8_e31
001-61325_a8_em43
ORG
QUASI
Salzburg Tax Office
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001-61325_a8_e38
001-61325_a8_em44
DATETIME
QUASI
23 July 1993
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check
001-61325_a8_e21
001-61325_a8_em45
ORG
QUASI
Oberwart Tax Office
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001-61325_a8_e39
001-61325_a8_em46
DATETIME
QUASI
24 January 1994
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check
001-61325_a8_e40
001-61325_a8_em47
ORG
QUASI
Vienna Tax Office
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001-61325_a8_e41
001-61325_a8_em48
ORG
QUASI
Salzburg Tax Office's
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check
001-61325_a8_e42
001-61325_a8_em49
DATETIME
QUASI
28 January 1994
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001-61325_a8_e40
001-61325_a8_em50
ORG
QUASI
Vienna Tax Office
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001-61325_a8_e43
001-61325_a8_em51
DATETIME
QUASI
25 May 1994
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001-61325_a8_e44
001-61325_a8_em52
DATETIME
QUASI
3 June 1994
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001-61325_a8_e31
001-61325_a8_em53
ORG
QUASI
Salzburg Tax Office
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insert
001-61325_a8_e45
001-61325_a8_em54
ORG
QUASI
Salzburg Public Prosecutor's Office
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insert
001-61325_a8_e46
001-61325_a8_em55
DATETIME
QUASI
1985–1989
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insert
001-61325_a8_e23
001-61325_a8_em56
QUANTITY
QUASI
ATS 541,585
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check
001-61325_a8_e24
001-61325_a8_em57
DATETIME
QUASI
1985
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001-61325_a8_e25
001-61325_a8_em58
QUANTITY
QUASI
ATS 1 million
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check
001-61325_a8_e26
001-61325_a8_em59
DATETIME
QUASI
1986
NOT_CONFIDENTIAL
check
001-61325_a8_e27
001-61325_a8_em60
QUANTITY
QUASI
ATS 220,000
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001-61325_a8_e28
001-61325_a8_em61
DATETIME
QUASI
1987
NOT_CONFIDENTIAL
insert
001-61325_a8_e47
001-61325_a8_em62
QUANTITY
QUASI
ATS 327,016
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check
001-61325_a8_e24
001-61325_a8_em63
DATETIME
QUASI
1985
NOT_CONFIDENTIAL
insert
001-61325_a8_e48
001-61325_a8_em64
QUANTITY
QUASI
ATS 603,552
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check
001-61325_a8_e26
001-61325_a8_em65
DATETIME
QUASI
1986
NOT_CONFIDENTIAL
insert
001-61325_a8_e49
001-61325_a8_em66
QUANTITY
QUASI
ATS 148,821
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check
001-61325_a8_e28
001-61325_a8_em67
DATETIME
QUASI
1987
NOT_CONFIDENTIAL
insert
001-61325_a8_e50
001-61325_a8_em68
QUANTITY
QUASI
ATS 1,079,389
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check
001-61325_a8_e51
001-61325_a8_em69
DATETIME
QUASI
8 August 1994
NOT_CONFIDENTIAL
check
001-61325_a8_e52
001-61325_a8_em70
ORG
QUASI
Oberwart District Court
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001-61325_a8_e53
001-61325_a8_em71
ORG
QUASI
Salzburg Regional Court
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001-61325_a8_e54
001-61325_a8_em72
DATETIME
QUASI
31 August 1994
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001-61325_a8_e55
001-61325_a8_em73
DATETIME
QUASI
30 September 1994
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001-61325_a8_e56
001-61325_a8_em74
DATETIME
QUASI
27 January 1995
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001-61325_a8_e57
001-61325_a8_em75
DATETIME
QUASI
9 February 1995
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001-61325_a8_e58
001-61325_a8_em76
ORG
NO_MASK
Public Prosecutor's Office
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001-61325_a8_e50
001-61325_a8_em77
QUANTITY
QUASI
ATS 1,079,389
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001-61325_a8_e24
001-61325_a8_em78
DATETIME
QUASI
1985
NOT_CONFIDENTIAL
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001-61325_a8_e28
001-61325_a8_em79
DATETIME
QUASI
1987
NOT_CONFIDENTIAL
check
001-61325_a8_e23
001-61325_a8_em80
QUANTITY
QUASI
ATS 541,585
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001-61325_a8_e24
001-61325_a8_em81
DATETIME
QUASI
1985
NOT_CONFIDENTIAL
check
001-61325_a8_e25
001-61325_a8_em82
QUANTITY
QUASI
ATS 1 million
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001-61325_a8_e26
001-61325_a8_em83
DATETIME
QUASI
1986
NOT_CONFIDENTIAL
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001-61325_a8_e27
001-61325_a8_em84
QUANTITY
QUASI
ATS 220,000
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001-61325_a8_e28
001-61325_a8_em85
DATETIME
QUASI
1987
NOT_CONFIDENTIAL
check
001-61325_a8_e59
001-61325_a8_em86
DATETIME
QUASI
31 March 1995
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001-61325_a8_e60
001-61325_a8_em87
ORG
NO_MASK
Regional Court
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001-61325_a8_e61
001-61325_a8_em88
DATETIME
QUASI
21 June 1995
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001-61325_a8_e62
001-61325_a8_em89
DATETIME
QUASI
4 September 1995
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001-61325_a8_e63
001-61325_a8_em90
DATETIME
QUASI
13 September 1995
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001-61325_a8_e64
001-61325_a8_em91
DATETIME
QUASI
22 November 1995
NOT_CONFIDENTIAL
check
001-61325_a8_e60
001-61325_a8_em92
ORG
NO_MASK
Regional Court
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001-61325_a8_e20
001-61325_a8_em93
DATETIME
QUASI
14 December 1989
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001-61325_a8_e65
001-61325_a8_em94
DATETIME
QUASI
29 October 1996
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001-61325_a8_e66
001-61325_a8_em95
DATETIME
QUASI
26 November 1996
NOT_CONFIDENTIAL
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001-61325_a8_e67
001-61325_a8_em96
DATETIME
QUASI
4 February 1997
NOT_CONFIDENTIAL
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001-61325_a8_e53
001-61325_a8_em97
ORG
QUASI
Salzburg Regional Court
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check
001-61325_a8_e68
001-61325_a8_em98
DATETIME
QUASI
28 May 1997
NOT_CONFIDENTIAL
insert
001-61325_a8_e69
001-61325_a8_em99
ORG
NO_MASK
Procurator General (Generalprokurator)
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001-61325_a8_e70
001-61325_a8_em100
DATETIME
QUASI
25 June 1997
NOT_CONFIDENTIAL
check
001-61325_a8_e71
001-61325_a8_em101
ORG
NO_MASK
Supreme Court
NOT_CONFIDENTIAL
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001-61325_a8_e72
001-61325_a8_em102
DATETIME
QUASI
29 July 1997
NOT_CONFIDENTIAL
check
001-61325_a8_e71
001-61325_a8_em103
ORG
NO_MASK
Supreme Court
NOT_CONFIDENTIAL
check
001-61325_a8_e73
001-61325_a8_em104
DATETIME
QUASI
2 October 1997
Otto Hennig
AUT
CHAMBER
Task: Annotate the document to anonymise the following person: Otto Hennig