Neves 77 Solutions SRL v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Antifraudă Fiscală (C-351/22)

Judgment of 10 Sept 2024

law://eu/cjeu/2022/c-351-22/para_81@2026-11-13

81As consistently held by the European Court of Human Rights as regards Article 1 of Protocol No 1, Article 17(1) of the Charter contains three distinct rules. The first rule, set out in the first sentence of that provision, is of a general nature and gives concrete expression to the principle of respect for property. The second, set out in the second sentence of that provision, refers to a person being deprived of property and subjects that deprivation to certain conditions. The third, which is contained in the third sentence of that provision, recognises States’ power, inter alia, to regulate the use of property in so far as is necessary for the general interest. These rules are not, however, unrelated. The second and third rules relate to specific examples of infringements of the right to property and are to be interpreted in the light of the principle enshrined in the first rule (judgment of 5 May 2022, BPC Lux 2 and Others, C‑83/20, EU:C:2022:346, paragraph 38).

Neves 77 Solutions SRL v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Antifraudă Fiscală (C-351/22)

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