Oral v. Turkey (no. 2) (18384/04)

The applicant, Hüseyin Turgut Oral, is a Turkish national who was born in 1953 and lives in Istanbul.

Mr Oral complained of the unfairness of tax-audit proceedings against him, in particular on account of an erroneous assessment of the facts by the courts based on an expert’s report that had not been transmitted to him. He relied, in particular, on Article 6 § 1 (right to a fair hearing).

The Court considered that respect for the right to a fair hearing had required the effective possibility for the applicant to submit his comments on the expert’s report in question, as the domestic courts had relied on this evidence in establishing the facts. However, he had not been given that possibility. The Court therefore held unanimously that there had been a violation of Article 6 § 1 and found that the judgment constituted in itself sufficient just satisfaction for the non-pecuniary damage sustained by the applicant. (The judgment is available only in French.)

Date	20081125
Article	6(1)
Decision	violation