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Cyprus / Supreme Court / 77/2012

Thomas Kaoulla, Eleni Kaoulla v the Republic of Cyprus, through the Attorney General of the Republic

Policy area:
Taxation
Deciding Body type:
National Court/Tribunal
Deciding Body:
Cyprus / Supreme Court of Cyprus
Type:
Decision
Decision date:
13/02/2013

Key facts of the case:

It is asked by the Court of Justice of the E.U. for a decision and/or order in relation to the question: Are the citizens of the Republic of Cyprus who are refugees because of the Turkish Invasion in 1974, despite the lack of specific legislation, entitled to equality as to the payment of taxes, taking into consideration their assets and income lost due to the Turkish invasion and occupation, so that there is no distinction between refugees and non-refugees, citizens of the Republic? Before the court, an appeal is pending against the decision of the District Court of Famagusta for the lawsuit no.743/07. In that lawsuit, the appellant claimed that the Republic of Cyprus tried to distribute the public expense of the invasion and occupation to all Cypriot citizens, displaced and non-displaced. The appellant also claimed that the Republic of Cyprus had the obligation for compensation at least for their lost income due to the fact of the invasion and occupation. Contrary, it is their position that the Republic of Cyprus, instead of offering, collected hundreds of thousands of pounds from them in the form of taxes and fees for their activities in the areas under the essential control of the Republic. For these reasons, the appellant claimed for compensation. The First Instance Court rejected the lawsuit based on Article 146 of the Cyprus Constitution in combination with Article 172 of the Constitution and considered that their claiming had its basis on Articles 23, 24 and 28 of the Constitution. There was no reference for violation of any right arising from either the European Law in general or the Treaties or Charter of Fundamental Rights. The lawyer of the appellants put an argument for violation of fundamental rights arising from the Charter of Fundamental Rights and specifically their rights which derive from Articles 20, 21 and in combination with Article 52.