CC. Communication Wo. 483/1991. J.v.K. and C.M.G.v.K.-S. v. the Netherlands (decision of 23 July 1992. adopted at the forty-fifth session) Submitted byi J.v.K. and C.M*G.v.K.-S. (names deleted) Alleged victims; The authors State party; The Netherlands Date of communicatipn; 20 November 1991 (initial submission) The Human Bights Committee, established under article 28 of the International Covenant on Civil and Political Rights, Meeting on 23 July 1992, Ac|fi£t_s the following: Decision on admiasibility 1. The authors of the communication (dated 20 November 1991) are Mr. J.v.K. and Mrs. C.M.G.v.K.-S., both citizens of the Netherlands residing in Rotterdam. They claim to be victims of a violation by the Netherlands of article 18 of the Covenant.. They are represented by counsel. Facts as submitted by the authors 2.1 The authors are conscientious objectors to nuclear weapons and have refused the payment of a percentage of their assessed taxes for the year 1983 in so far as this is used for military expenditures, including procurement and maintenance of nuclear weapons. They have deducted 572 Netherlands guilders from their tax payments and have deposited this amount with the Peace Fund in Amersfoort, the Netherlands. They stress that they are willing to pay this amount if the Government creates a special fund for conscientious objectors to such military expenditure. 2.2 The authors submit that they have exhausted domestic remedies. On 22 May 1985, by petition, they contested their assessed taxes. The Tax Inspector dismissed their objections. The authors appealed to the Court in The Hague, which, dismissed their appeal on 30 November 198'7. By decision of 7 December 1983, the Supreme Court of the Netherlands (Hoge Raad) confirmed the Court's decision on the ground that the law did not cover conscientious objection to taxes. 2.3 The authors submit that the Government of the Netherlands should not require taxpayers to finance nuclear weapons and thereby to act against their conscience. Complaint 3. The authors claim that the obligation to pay taxes for military expenditures that include nuclear weapons violates their freedom of conscience, protected by article 18 of the Covenant, -435-