ABSTRACT
The applicant was a freelance tax consultant. On 14 December 1989, the Inspector of Direct Taxes sent the applicant an assessment of supplementary income tax and imposed on him a fiscal penalty. On 20 December 1989, the applicant lodged an appeal against this assessment with the Taxation Division of the Court of Appeal. The appeal was declared inadmissible by the President of the Taxation Division on 23 March 1990 on the ground that the court registration fee had not been paid. The applicant lodged an appeal on points of law with the Supreme Court. One of the advocates general to the Supreme Court submitted an advisory opinion on 19 November 1991. The applicant did not receive a copy of the advisory opinion until the Supreme Court delivered its judgment in which it dismissed the applicant’s appeal on 17 June 1992. The applicant complained, inter alia, that he had not been able to reply to the advisory opinion submitted to the Supreme Court by the advocate general. Comm found by majority (26-4) V 6(1).
