The Otium Post

The Otium Post

30/11/2013

Letters to The European Court of Human Rights Council of Europe

Her er det foerste brevet jeg skrev til The European Court of Human Rights.


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:




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


1st October 2010



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

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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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