Case of C. v. United Kingdom (Application no. 10358/83)

Case of C. v. United Kingdom (Application no. 10358/83)

The applicant complains that the absence of any procedure whereby he may effectively invoke the right to manifest his pacifist beliefs by directing a proportion of the tax due from him for peaceful purposes represents a breach of Articles 9 and 13 of the Convention. (…)
The obligation to pay taxes is a general one which has no specific conscientious implication in itself. Its neutrality in this sense is also illustrated by the fact that no tax payer can influence or determine the purpose for which his or her contributions are applied, once they are collected. Furthermore, the power of taxation is expressly recognised by the Convention system and is ascribed to the State by Article 1, First Protocol.
It follows that Art. 9 does not confer on the applicant the right to refuse on the basis of her conviction to abide by legislation, the operation of which is provided for by the Convention, and which applies neutrally and generally in the public sphere, without impinging on the freedoms guaranteed by Article 9. (...)

CO to military taxation Not recognised