ABSTRACT
Mr Jakob Koos Leutscher was involved in the management of a number of companies incorporated under Netherlands law in which he also had an interest, directly or indirectly, as a shareholder. In 1977, the tax authorities initiated an investigation into possible tax offences committed by him. On 24 May 1984, the Amsterdam Regional Court tried the applicant in absentia on counts alleging ordering the return of false tax statements and making false statements of his income and assets. The Regional Court found him guilty and sentenced him to imprisonment and a fine. He appealed to the Amsterdam Court of Appeal, which quashed the judgment of the Regional Court and declared the prosecution time-barred. He appealed to the Court of Appeal for reimbursement of costs and expenses incurred in the course of the criminal proceedings against him. The court awarded certain sums to cover the costs of the witnesses, tax consultants and the applicant’s travel expenses. However, the court refused to order the payment of any sum to compensate for loss of time or reimbursement of counsel’s fees. He complained, inter alia, in respect of the proceedings concerning the claim for reimbursement of legal fees and in respect of his right to be presumed innocent. Comm found unanimously NV 6(1), by majority (8-5) NV 6(2).
