WPC} vCy`O,_H͖Oup"rd q`q<3/L-:v1K* w#Z֐@*Zr@ȃ@)ny۬ڑ" ٍlS0G>ҔݘF%PQ֤`\>hD!՜SSOzEkp~ ?^u Kv!xxws+8UjУLL, x 0 0<U 0Y 0_ 0iI 0x 0(I D+q AM %  0N 0M # UN M(N>^ @wL4Pd mf\  `&Times New Roman' K. L. v. Denmark , Communication No. 72/1980 (31 July 1980), U.N. Doc. CCPR/C/OP/1 at 26 (4. CCPR/C/OP/1 at 26 ("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(2M$ 6!..      XOXXXXOXXXO  ($'dxd A<< cX#|x(O$(6$..      XXXXXXXXHP LaserJet 4000 Series PS0(hH  Z6Times New Roman RegularD) <):i+00U 6!..      X'XXXX'XXX'  _ HUMANRIGHTSCOMMITTEE  K.L.v.Denmark | CommunicationNo.72/1980 H 31July1980  d ADMISSIBILITY     Submittedby:K.L.on4April1980 x  Allegedvictim:Theauthor D  Stateparty:Denmark ` Decisiononinadmissibility:31July1980(tenthsession) ,   DecisiononAdmissibility     Theauthorofthecommunication,dated4April1980,K.L.,Denmark,complainsthata @ decisionconcerninghim,renderedbytheDanishStateTaxCourton3March1980,runs &v countertoarticles14(1)and26oftheInternationalCovenantonCivilandPoliticalRights.  \ ThecomplainthasitsoriginintheassessmentbytheDanishtaxauthoritiesoftheauthor's B taxableincomefortheyear1974,forwhichhehadnotfiledataxreturn.Hewasinformed ( oftheassessmenton12January1976.  TheauthorfiledacomplaintwiththeStateTaxCourton17May1979,which,on3March   1980,dismissedtheclaimasoutoftime,onthegroundthatthetimelimitforfilingsuch p!  complaintunderDanishlawisfourweeks. V"! Theauthoralsoclaimsthathehadcomplainedabouttheassessmentofhistaxableincome "$r# fortheyear1975,withoutthecourtpronouncingitselfonthatissue.Inafurtherletter,dated %X $ 29April1980,hespecificallymentionsthatheintendstopursuefurtherdomesticremedies %>!% inthemattercomplainedofinthepresentcommunication. &$"& TheCommitteenotesthatthematterscomplainedofhadtheiroriginintheassessmentof (#( theauthor'staxesfortheyears1974and1975,thatis,priortotheentryintoforceofthe )$) CovenantandtheOptionalProtocolforDenmarkon23March1976.This,initself,doesnot l*%* bartheCommitteefromexaminingtheclaimthatthedecisionoftheDanishStateTaxCourt, R+&+ renderedon3March1980,constitutedabreachofarticles14(1)and26oftheCovenant. 8,',  -n(- However,beforeconsideringanyclaimonthemerits,theCommitteemustdecidewhether  theconditionsforadmissibility,aslaiddowninarticles3and5oftheOptionalProtocol,  havebeenfulfilled,includingtheconditionthatdomesticremedieshavebeenexhausted. | InthisconnectiontheCommitteetakesintoaccount:(a)Thatasimilarcomplaintfromthe H author,regardingallegedviolationsoftheCovenantinconnectionwiththeassessmentof . ~ histaxableincomefortheyear1976,andsubsequentadjudicationofhiscomplaintsrelating  d thereto,haspreviouslybeendeclaredinadmissibleundertheOptionalProtocolasdevoidof  J anysubstantiation;*  0 (b)Thatthepresentcomplaintissimilarlydevoidofanysubstantiationoffactsorlaw;and    (c)Thattheauthorhashimselfindicatedthathestillintendstopursuefurtherdomestic x  remedies. ^  TheCommitteeconcludesthat,inthesecircumstances,thesubmissionofthecommunication *z  mustberegardedasanabuseoftherightofsubmissionunderarticle3oftheOptional ` Protocol. F TheHumanRightsCommitteethereforedecides:  Thecommunicationisinadmissible.  _________ @ */SeethedecisionconcerningcommunicationNo.59/1979,p.24above.  \