WPC 53O\&"`CFS_J$'fG4) #$/V9/t1#6C1ni$H{7rDM+qM~3a*AfgiTM %s{تSM4@C3\if=>U'bG ah;VˎKyDJ &+Yz Q OG_Op#R}04e@ 7xf\l0WN5zKi릧Jj$ i]z"֮ ڧ{]|x8Rv)]pW-4noq\WWs"G{SIGY)X0}`77R3}-ҟ' T'V)9lEbb_`׽M9 !G'#_+|gH+ OrSo|nU> 0 0<q 0Y 0_ 0iee 0 0(u D+ AM  0N% 0s #9 UN %HMN(RNz^ |w4 m\  `&Times New Roman' K. V. and C. V. v. Germany, Communication No. 568/1993, U.N. Doc. CCPR/C/50/D/568/1993 (194R/C/50/D/568/1993 (19"Angie Dituri"0Angie Dituri .   6F , 4Heading 3 S p^S   XXX p^S<:Default Para64Hyperlink    <:FollowedHype    < :Normal (Web) S =jS =jSӁ Level 1 Level 2 Level 3 Level 4 Level 5(2U$ J!..      Xt&XXXXt&XXXt&  ($'dxd A<< c#|x(O$(J$..      XgJXXXXgJXXXgJHP LaserJet 4000 Series PS0(hH  Z6Times New Roman RegularXxY) ȭF) PreU J!..      Xt&XXXXt&XXXt&  _ HUMANRIGHTSCOMMITTEE  K.V.andC.V.v.Germany | CommunicationNo.568/1993*/ H 8April1994  d _CCPR_/C/50/D/568/1993*/  0 ADMISSIBILITY    Submittedby:_K.V._ԀandC.V.[namesdeleted] *z  Allegedvictims:Theauthors F Stateparty:Germany  Dateofcommunication:7September1993    TheHumanRightsCommittee,establishedunderarticle28oftheInternationalCovenant @ onCivilandPoliticalRights, &v Meetingon8April1994, B Adoptsthefollowing:    Decisiononadmissibility  p!  6  1.Theauthorsofthecommunicationare_K.V._ԀandC.V.,twoGermancitizensresidingin "$r# _Merzhausen_,Germany.TheyclaimtobevictimsofaviolationbytheFederalRepublicof %X $ Germanyofarticle18oftheInternationalCovenantonCivilandPoliticalRights.Theyare %>!% representedbycounsel.TheOptionalProtocolenteredintoforceforGermanyon25 &$"& November1993. ' #' Thefactsassubmittedbytheauthors: )$) 2.1TheauthorsaremembersoftheSocietyofFriends(Quakers).On7May1985,they R+&+ requestedthecompetenttaxauthorities(FreiburgLand)todeductfromtheirincometax 8,', declarationforfiscalyear1983anamountrepresenting8.33percentwhich,accordingto -n(- theircalculation,wouldbeallocatedtoGermanmilitaryexpenditures.Alternatively,they  requestedthefiscalauthoritiestoblockthisamountinabankaccountspecificallydesignated  forthispurpose("_Sperrkonto_").Theyfurtherrequestedadeductionof8.45percentfor | advanceincometaxpaymentsforfiscalyear1985,pursuanttoarticle227oftherelevanttax b legislation("_Abgabenordnung_"). H 2.2On17July1985,theauthors'requestwasrejectedbythetaxofficeofFreiburgLand.  d Theirformalobjection("_Beschwerde_")tothisdecisionwasdismissedbythetaxdirectorate  J forLandBaden_Wrttemberg_Ԁon30October1985.  0 2.3TheauthorsthereuponfiledacomplaintwiththefinancialcourtforBaden_Wrttemberg_    (_Finanzgericht_)which,on1June1989,rejectedtheircomplaintasunfounded.Thecourt   grantedleavetoappealtotheFederalFinancialCourt(_Bundesfinanzhof_)which,on6 x  December1991,declaredtheappealtobeunfounded.Theauthorsfiledaconstitutional ^  motionwiththeFederalConstitutionalCourtinKarlsruhe,whichon26August1992denied D  leavetoappealonthegroundthatthecomplaintwas"manifestlyillfounded".Withthis,the *z  authorsexhaustedavailabledomesticremedies. ` 2.4BeforetheGermancourts,theauthorsinvokedarticle4oftheGermanBasicLaw , (Grundgesetz),whichguaranteeseveryonefreedomofreligionandconscience.Theyargued  thattheyhadinsurmountableconscientiousobjectionstothefactthatpartoftheirincome  taxwouldhelptofinancemilitaryexpenditures.Accordingtotheauthors,thetermsof  article4oftheBasicLaware"strongerthanoratleastasstrongas"theguaranteesunder t article18oftheCovenant. Z 2.5TheauthorsindicatethattheyarewellawarethattheHumanRightsCommitteehas &v previouslydeclaredinadmissibletwocomplaintssimilartotheirown,namely  \ communicationNo.466/1991(J.P.v.Canada,declaredinadmissibleon7November1991) B andNo.483/1991(J.W.K.v.Netherlands,declaredinadmissibleon23July1992).Inthese ( decisions,theCommitteehadheldthat"therefusaltopaytaxesongroundsofconscientious  objectionclearlyfallsoutsidethescopeofprotectionof"article18oftheCovenant.  Thecomplaint: p!  3.TheauthorscontendthattheStatepartyhasviolatedarticle18oftheCovenant.They <#" indicatethattheystronglydisagreewiththeCommittee'searlierdecisionsandarguethat "$r# theywoulddeserveabetter ratiodecidendi andthat,infact,thedecisionsshouldbe %X $ reversed.Theyarguethataslongasindividualshavestrongconscientiousobjectionsto %>!% seeingpartoftheirtaxesusedformilitaryexpenditures,andaslongascertaincountries &$"& (suchasGermany)continuetospendconsiderableamountsoftaxpayers'moneyformilitary ' #' purposes,thenitisdifficulttoflatlyarguethattherefusaltopayincometaxona prorata  (#( basisfallsoutsidethescopeofarticle18oftheCovenant:"Theactoftaxpayingisnot )$) excludedfrom...moralbeliefsandconvictions,andarticle18oftheCovenantdoesnot l*%* makeanexceptionforthis,...explicitlyorotherwise". R+&+ IssuesandproceedingsbeforetheCommittee: -n(- Ї4.1Beforeconsideringanyclaimscontainedinacommunication,theHumanRights  Committeemust,inaccordancewithrule87ofitsrulesofprocedure,decidewhetherornot  thecommunicationisadmissibleundertheOptionalProtocoltotheCovenant.4.2The | CommitteenotesthatuponratifyingtheOptionalProtocol,theFederalRepublicofGermany b enteredthefollowingreservationunderarticle5,paragraph2(a),oftheOptionalProtocol: H "...thecompetenceoftheCommitteeshallnotapplytocommunications...(b)bymeansof  d whichaviolationofrightsisreprimandedhavingitsoriginsineventsoccurringpriortothe  J entryintoforceoftheOptionalProtocolfortheFederalRepublicofGermany."  0 Asalltheeventsthatformthebasisofthepresentcomplaintoccurredbetween1985and    1992andthuspriorto25November1993,thedateofentryintoforceoftheOptional   ProtocolforGermany,theCommitteeisprecluded _ratione_Ԁ_temporis_ fromconsideringthe x  communication,inthelightoftheGermanreservation. ^  4.3TheCommitteecannotfailtonotethattwoofitspreviousdecisionsdeclaring *z  communicationsinadmissibleareinessence_dispositive_Ԁoftheauthors'claimunderarticle ` 18oftheCovenant,andthattheauthorsprimarilyquestionthe ratio_decidendi_ ofthese F earlierdecisions(seeparagraph2.5above).Theauthors'claimwouldthus,regardlessofthe , considerationsinparagraph4.2above,beinadmissibleasincompatiblewiththeprovisions  oftheCovenant,underarticle3oftheOptionalProtocol.Asnoreasonstodepartfromthe  Committee'sjurisprudenceintheabovedecisionshavebeenadduced,theCommittee  confirmsthatjurisprudence. t 5.TheHumanRightsCommitteethereforedecides: @ (a)Thatthecommunicationisinadmissible;  \ (b)Thatthisdecisionshallbecommunicatedtotheauthors,totheircounseland,for ( information,totheStateparty.  [AdoptedinEnglish,FrenchandSpanish,theFrenchtextbeingtheoriginalversion. p!  SubsequentlytobeissuedalsoinArabic,ChineseandRussianaspartoftheCommittee's V"! annualreporttotheGeneralAssembly.] <#" Footnotes %>!% */Allpersonshandlingthisdocumentarerequestedtorespectandobserveitsconfidential ' #' nature. (#( */MadepublicbydecisionoftheHumanRightsCommittee. l*%*