001{08
experiencing serious economic difficulties, and thus shrinking their recreational space.
The Applicant prays the Court to consider the prejudice caused by the measure and
award him reparation.
107. The Respondent State submits that the tax
procedures against the Applicant's
companies are quite legal and prays the Court to dismiss the claim for reparation
sought by the Applicant.
108. The Court notes that the tax adjustments followed by the seizure effected on the
Applicant's accounts, those of his family members and all the other seizures
consequent upon the fiscal procedures triggered in the wake of the international drug
trafficking case, cover the accounting and financial years 2014,2015,2016 and 2017
of the companies JRL SA, SGI ELITE and COMON SA, the latter involved in the
importation of frozen products and is, besides, the sole shareholder of SGI ELITE. As
for JLR SA, it operates in the frozen food business just like COMON SA.
109. The documents on file reveal that the said
seizures were made in all the local
banks where the Applicant and members of his family have accounts as well as in the
accounts of JLR SA, SGI ELITE and COMON SA without specifying the amount
representing the portion exempt from legal attachment.
110. The Court notes that such a seizure which
disregards the non-sizeable portion,
notwithstanding the reason, is clearly unlawful and places the Applicant in a situation
which prevents him from carrying on his normal economic activities and deprives his
family of the means of subsistence. The Court is of the opinion that in these
circumstances, the Applicant suffered real prejudice arising from the violation of his
right to a fair trial guaranteed under Article 7 of the Charter.
29
S
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