Case of X. v. United Kingdom (Application no. 10295/82)

Case of X. v. United Kingdom (Application no. 10295/82)

The applicant, a pacifist, did not wish any portion of her income tax to be used for military purposes. She alleged that the fact that this was not allowed in the United Kingdom violated Art. 9. (...)
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 Prot. No. 1 Art. 1. 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 Art. 9.

CO to military taxation Not recognised