The
Registrar Mr. Tore Christiansen
European
Court of Human Rights Rua Mar Mediterraneo 65
Council
of Europe Parque Vivamar
67075
Strasbourg-Cedex Ubatuba – SP
France Cep 11680-000
Brazil
9th
June 2010
Dear
Sir..
re.
Discrimination & breach of human rights in the Kingdom of Norway
On
behalf of all 'minimum pensioners' with permanent residence outside
of Norway,I wish to report a serious breach of human rights and
discrimination laws.
The
bottom line being that, as from the introduction of a new 15% 'source
tax' from 1. January 2010 on all pensioners residing permanently
outside of Norway,the lowest paid 'minimum pensioners' are also being
forcefully deducted this tax, whilst their 'fellow minimum
pensioners' living in Norway is not paying any tax at all. This
discriminating,forced tax deduction also applies to pensioners who
emigrated from Norway 7-10 years ago. The Norwegian contstitution
§97states that no new law can have a retro-active function.
Top
government officials and other high earning pensioners also pay this
flat rate 15% tax where they previously were paying in excess of 50%
tax, This is clearly creates a discriminating,reversed 'Robin-Hood'
effect. The minimum-pensioners living in Norway furthermore enjoy
free membership in the Norwegian health service and also other
benefits. They also have the opportunity to apply for added financial
support towards living expenses. They are also entitled to use a
minimum-salary tax relief rule which,for the minimum-pensioners means
a zero tax deduction from their pension. All of these extra benefits
have been removed from the minimum-pensioners rights after emigration
from Norway.
We
have apealed to all the Norwegian government officials without hope
of any help in our dire economic situation and are hoping you will
help us to have justice done.
Yours
sincerely
Tore
Christiansen
Norwegian
Citizen
Birth
date: 12101933
e-mail:
tore.christiansen@gmail.com
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Her er én av fax meldingene til ECHR i oktober 2010:
1st
October 2010
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Her er én av fax meldingene til ECHR i oktober 2010:
Page
1.
The
Registrar Mr. Tore Christiansen
European
Court of Human Rights Rua Mar Mediterraneo 65
Council
of Europe Parque Vivamar
67075
Strasbourg-Cedex Ubatuba – SP
France
Cep 11680-000
Brazil
Your
ref: 50543/10
Dear
Sir/Madam
Thank
you for your reply of the 15 September 2010 with enclosures.
As
briefly explained in my original letter of 09.06.2010, I belong to a
minority group of Norwegian so called «minimum-pensioners» who
married a Brazilian citizen in Norway and moved permanently to Brazil
in May 2003 to enjoy my retirement.
To
further explain,the «minimum-pensioners» residing in Norway have
the rights to use the 'minimum tax deduction rule' which in effect
means that no tax is deductable. They are for that reason also not
required to submit annual tax returns. They also have the benefits of
free membership in the Norwegian state health service.
Prior
to departure from Norway in 2003 I had duly notified the Norwegian
tax authorities of my decision to sette in Brazil and received their
written confirmation that I was exempt from paying tax to Norway.
After
6 years domicile in Brazil I was in Nov 2009 suddenly adviced that a
new 15% «source tax» had been retroactivately introduced for all
retired persons domiciled outside of Norway, forcibly deducted at
source as from 01.01.2010.
A
15% tax deduction may not be such a disaster for someone receiving a
normal average pension, but for those of us having to survive on the
equivalent of EUR 1.000.- per month received from Norway,it surely
is a disaster,which in my case means I've had to give up the local
health insurance for both myself and my wife and are barely surviving
from day to day with help from my in-laws.
This
was Not the retirement I had envisaged when I planned my retirement
prior to departure from Norway in 2003 when I believed I could trust
the agreements made by the Norwegian government regarding the
predictability of their promises.
The
Norwegian governments «ot.prp.nr 20 (2008-2009)» makes the
following statement regarding the introduction of the «source tax»:
Ref.
Royal Norwegian Government website:
http://www.regjeringen.no/en/dep/fin/dok/regpubl/otprp/2008-2009/otprp-nr-20-2008-2009-.html?id=539072
«The
proposal will ensure that the Norwegian tax base shall not being
unreasonable reduced. Furthermore, the proposal shall prevent tax
adjustments in connection with the internationalization of the labor
market,private pension savings and pension recipients choice of
domicile.»
The
above statements are clearly in conflict with the right to free
choice of domicile without discrimination. (Ref. Protocol No. 4
article 2)
Page 2.
I
also have the right to select my marriage partner from any country,
and if preferred,to select my domicile in my wife's native country
without discrimination or hinderance.
(Ref.
Rights and freedoms article 12)
The
«minimum-pensioners» domiciled outside of Norway are forceably
being deducted 15% 'source tax' whilst the «minimum-pensioners»
residing in Norway are NOT. Furthermore we are not being compensated
for the loss of free membership in the Norwegian health service, nor
are we receiving the benefit of non tax payment for the month of
December which applies to ALL pensioners residing in Norway. (Ref.
Rights and freedoms article 5/4 and article14)
A
small group of «minimum pensioners» domiciled outside Norway are
being subjected to persecution and harrassment as well as demands to
carry out official negotiations on behalf of the Norwegian government
to re-negotiate and agree the bi-lateral tax agreement with Brazil
dated May 1980. Old and infirm senior citizens do not have the
ability or capacity to enter into complicated tax negotiations in a
foreign language and do not have the financial resources to engage
lawyer and interpreter. If they do not comply,all or part of their
rightful pensions will be witheld at source. Understandably,this is
causing great worry and anxiety and is an impossible,and
un-acceptable 'catch 22' situation.
I
have personally exhausted all official avenues of complaints about
the application of this new tax without any hope of help and I also
speak for hundreds of other senior citizens around the world who
without any fault of their own find themselves in this unjust and
terrifying situation.
We
are all also represented by the registered organizations of EMIGRANT1
and Nor Alliansen who are working for the betterment of the
conditions of the senior citizens domiciled outside of Norway,the
following being an extraction from one of their letters to the
Norwegian authorities:
Source
tax for pensioners immigrating to Brazil from Norway.
To
better express and document the distinctions that are necessary to
visualize the mechanism that
is provided during the application of internal Norwegian tax law
regarding so-called source tax combined with the new Double Taxation
Agreements (DTAs), allowing Norway to withhold tax from pensions and
social security earned in/sourced from Norway, and that the different
states have entered into or will enter into in the future with
Norway. This
“mechanism” is undermining the basic concept of bilateral
agreements. The
“mechanism” is well explained later in this letter. By applying
the same “mechanism” in my double taxation case in Brazil, the
Norwegian state demonstrates how this “mechanism” cause the
internal Norwegian tax law to take precedence over the DTA.
The
consequence of the above mentioned “mechanism” is also an
(hidden) extension of the
Norwegian
sovereignty into other jurisdictions.
The
current action initiated by the Norwegian government is “a threat
to the human economic rights for all Norwegian pensioners settled
world-wide”.
Upon
further consideration regarding this matter, I think it is more
correct to state that the current Norwegian government during the
implementation of the above mentioned “mechanism” in operation as
of 2010-01-01, is discriminating a minority group that has earned
their pension- and social security rights in Norway and decided to
settle in another jurisdiction than Norway.
The
discrimination of this minority group has
been put into effect by violating:
The
Norwegian constitution § 97, The four freedoms in EU and by
providing disinformation or not adequate/holistic information to the
Norwegian parliament during the preparation process of the new
so-called source tax and Ratifications of new/amended
DTA's.
Page 3.
The
serious effects/consequences of the above mentioned “mechanism”
which is the combination of these two elements are not explained in
any document/paper. In nature, this combination is an instrument for
double taxation. The Norwegian tax rate for the so-called source tax
has no “ceiling”. The tax rate for the so called source tax can
be adjusted yearly. The starting point is 15%. Next year it may be
adjusted to 20% or whatever the Norwegian parliament decide.
The
intention or target to achieve these effects, are (indirectly)
documented in the preparation papers for the introduction or
implementation of the so called source tax. By implementing the
described mechanism, the cash-flow back to Norway is assumed
to be enormous in a long term perspective compared to the short term
cost Norway has during their contribution to many development
projects around the world.
Please
initiate investigations/actions to stop the above described
discrimination of a minority group that has earned their pension- and
social security rights in Norway and have decided to settle in
another jurisdiction than Norway.
From
a human rights point of view, Norway is not
in a position to dictate any
level/percentage of withholding earned rights or money in Norway for
a minority group, or any other group or person, having a permanent
residency in another jurisdiction than Norway.
In
conclusion,please bear in mind that as a 76 year old senior citizen
without any financial means to engage or consult a Norwegian lawyer
from Brazil and with a limited knowledge of how to present my case,I
hope you will bear over with any failings or shortcomings and do your
best to help me and my fellow senior citizens to persuade the
Norwegian government to drop this unjust tax demand at least for the
'minimum-pensioners' domiciled outside of Norway and make a full
refund of the total amounts deducted,with interest to compensate for
our loss.
With
thanks and kind regards
Tore
Christiansen
Costa
verde – Brazil
I alt sendte jeg 12 fax meldinger som ogsaa maate sendes som vanlig post
Jeg fylte ogsaa ut en ´bok´med spoersmaal fra ECHR og sendte en haug med
bevisvedlegg.
Resultatet var dessverre negativt etter lang ventetid og mange purringer.
ECHR avslo klagen grunnet ufullstendig behandling og for ikke aa ha utnyttet
ALLE midler gjennom norsk rettsvesen. (Som jeg ikke hadde hverken raad
eller kompetanse til.)
Her er instruks fra ECHR over fremgangsmaaten ved soeknad om behandling:
Tore Christiansen
Sao Paulo - Brasil
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