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ECHR Rules for sects in tax-exemption cases against France

Unknown | 13:53 | 0 Comments
The European Court of Human Rights (ECtHR) ruled Thursday in favour of three sects - including the Mandarom de Castellane - bringing a judgement against France for violation of freedom of thought, conscience and religion.The European Court of Human Rights (ECHR) ruled Thursday in favour of three sects, including the Mandarom de Castellane - bringing a judgement against France for violation of freedom of thought, conscience and religion.
The decision in Strasbourg invalidated tax procedures brought against the sects, ordering France to pay 3 599 551 euros to the religious association Temple Pyramide, a sect known by the name Mandarom, for "property damage", 387 722 euros to the Evangelical Missionary Church and Eric Salaûn and 36 886 euros to the Chevaliers du Lotus d'or (Knights of the Golden Lotus).

Following tax assessment procedures, the first two groups (both officially dissolved in 1995) were able to recover more than 2.5 million euros and 37 000 euros respectively plus the application of a 60% tax on hand-to-hand gifts that had appeared in their accounts. The third claim was for 280 000 euros on similar grounds.

In all three cases, first brought to the European Court in 2007, the plaintiff associations invoked in particular Article 9 of the European Convention on Human Rights, which guarantees that "everyone has the right to freedom of thought, conscience and religion." The associations alleged that the taxation of gifts to which they had been subjected infringed upon their right to demonstrate and exercise their freedom of religion.
The parties have three months to request a judicial review by the Grande Chamber for the ECtHR.
See the full judgments (in French):

The Association of the Knights of the Golden Lotus
The Religious Association of the Pyramid Temple
The Evangelical Missionary Church and Salaûn

ECHR 036 (2013) 31.01.2013
Chamber judgments concerning France
The European Court of Human Rights has today notified in writing the following three Chamber judgments1, none of which is final. The judgments are available only in French.
The Religious Association of the Pyramid Temple/Association Cultuelle Du Temple Pyramide v. France (application no. 50471/07)

The Association of the Knights of the Golden Lotus/Association Des Chevaliers Du Lotus D’Or v. France (no. 50615/07)
The Evangelical Missionary Church and Salaûn/Eglise Evangelique Missionnaire et Salaûn v. France (no. 25502/07)
In these three cases the applicants relied, in particular, on Article 9 (right to freedom of thought, conscience and religion), alleging that the fact that they had been required to pay tax on hand-to-hand gifts infringed their right to manifest and exercise their freedom of religion.

The Religious Association of the Pyramid Temple is a not-for-profit association which was set up on 3 April 1991 and dissolved on 10 August 1995 and the aim of which was the construction of a place of worship in Castellane (France). The Association of the Knights of the Golden Lotus is a not-for-profit association set up in 1971 and dissolved on 16 September 1995. It was dedicated to the practice of a new religion known as Aumism. Following tax assessment procedures, sums of more than 2.5 million euros and 37,000 euros respectively were recovered from the associations in question, after the tax authorities’ inspection revealed gifts entered in their accounts. When the associations refused to declare the gifts, the authorities automatically imposed a tax rate of 60% in accordance with Article 757 of the General Tax Code, which states that hand-to-hand gifts are subject to gift tax. The associations were also ordered to pay an 80% surcharge.

The applicants in the last case are the association the Evangelical Missionary Church and its president, Éric Salaûn. Following an audit of its accounts and the imposition of tax on the hand-to-hand gifts which this brought to light, the administrative authorities considered that the association could not be classified as a “religious” association for the purposes of claiming the corresponding tax exemptions. The association was therefore obliged to pay more than 280,000 euros (automatic taxation at the 60% rate) to the Treasury.
Violation of Article 9 (in all three cases)

Just satisfaction: EUR 3,599,551 to The Religious Association of the Pyramid Temple, EUR 36,886 to The Association of the Knights of the Golden Lotus and EUR 387,722 to The Evangelical Missionary Church and Salaûn (pecuniary damage), and EUR 49,568 The

Religious Association of the Pyramid Temple, EUR 10,000 to The Association of the Knights of the Golden Lotus and EUR 55,000 to The Evangelical Missionary Church and Salaûn (costs and expenses)

Tracey Turner-Tretz (tel: + 33 3 88 41 35 30)
Céline Menu-Lange (tel: + 33 3 90 21 58 77)
Nina Salomon (tel: + 33 3 90 21 49 79)
Denis Lambert (tel: + 33 3 90 21 41 09)
The European Court of Human Rights was set up in Strasbourg by the Council of Europe Member States in 1959 to deal with alleged violations of the 1950 European Convention on Human Rights.

Militant Democracy and Religious in Europe.

Unknown | 14:06 | 7Comments
Patrick Macklem of the University of Toronto has posted Guarding the Perimeter: Militant Democracy and Religious Freedom in Europe' on SSRN. It covers the case law of the European Court of Human Rights concerning the religion state nexus.

This is the abstract: This essay tracks the concept of militant democracy in the jurisprudence of the European Court of Human Rights, where it has migrated from a principle that authorizes a state to act in a militant manner to preserve democratic processes to one that entitles a state to establish perimeters and guard against threats of a different kind.

Militant democracy now authorizes a state to assume a militant stance toward the exercise of religious freedom that threatens substantive conceptions of democracy instantiated in its constitutional order. The essay identifies four substantive conceptions of democracy liberal democracy,  secular democracy, republican democracy and conservative democracy  to which militant democracy has migrated in recent years.

Armenian, American lawyers sue Turkey

Unknown | 04:58 | 4Comments
The suit alleges breach of statutory trust, unjust enrichment, human rights violations and violations of international law.

Armenian-American lawyers filed a federal lawsuit Thursday against the Turkish government and two banks seeking compensation for the heirs of Armenians whose property was allegedly seized nearly a century ago as they were driven from the Turkish Ottoman Empire.

Lawyers were seeking class-action status for the suit, a process that attorney Brian Kabatek said could take as long as three years. “We are rolling up our sleeves and are going forward,”
he said.

Youtube Ban

Unknown | 12:09 | 0 Comments
The Internet Technology Association (INETD) applied to the European Court of Human Rights (ECHR), objecting to the decision to block youtube.com in Turkey. Access has been banned to the global video sharing site for 19 months now since 5 May 2008.

INETD president Mustafa Akgül announced that INETD filed the complaint "on behalf of the ones harmed by the ban and on behalf of the entire country". Akgül claimed that the ban is "against the law and contrary to the public interest".

A ruling against the British Government

Unknown | 06:05 | 0 Comments
European judges in Strasbourg believe the issue is so important that they have decided to fast-track the case to go before the grand chamber, where all the Strasbourg justices will sit to determine the matter.
Police could lose the power to keep DNA samples taken from suspects who have been cleared of any wrongdoing, in a landmark case which is to be decided by the highest court in Europe.

A ruling against the British Government could lead to the destruction of tens of thousands of DNA and fingerprint materials as well as deal a severe blow to any plans to create a universal genetic database.
The challenge at the European Court of Human Rights is being brought by a teenager, known as S, who was arrested and charged with attempted robbery aged 11 in 2001, and Michael Marper, from Sheffield, who was arrested on harassment charges, aged 38, in the same year. Both were cleared and have no criminal records.

But the Court of Appeal ruled in 2002 that they cannot ask for their DNA and fingerprint evidence to be destroyed. One of the judges hearing the appeal was Sir Stephen Sedley, who this week called for a national database to include DNA samples taken from every British citizen and any foreign visitors to this country. His comments provoked outrage from the human rights group Liberty, which called his proposal "chilling".
The decision has been taken because the court decided that the case raises a serious question affecting the interpretation of the European Convention on Human Rights or because its resolution might have a result inconsistent with a previous judgment of the court.

Convention on the Elimination of All Forms of Discrimination againstWomen

Unknown | 16:59 | 0 Comments
The States Parties to the present Convention,

Noting that the Charter of the United Nations reaffirms faith in fundamental human rights, in the dignity and worth of the human person and in the equal rights of men and women,

Noting that the Universal Declaration of Human Rights affirms the principle of the inadmissibility of discrimination and proclaims that all human beings are born free and equal in dignity and rights and that everyone is entitled to all the rights and freedoms set forth therein, without distinction of any kind, including distinction based on sex,

Noting that the States Parties to the International Covenants on Human Rights have the obligation to ensure the equal rights of men and women to enjoy all economic, social, cultural, civil and political rights,

Considering the international conventions concluded under the auspices of the United Nations and the specialized agencies promoting equality of rights of men and women,

Noting also the resolutions, declarations and recommendations adopted by the United Nations and the specialized agencies promoting equality of rights of men and women,

Concerned, however, that despite these various instruments extensive discrimination against women continues to exist,

Recalling that discrimination against women violates the principles of equality of rights and respect for human dignity, is an obstacle to the participation of women, on equal terms with men, in the political, social, economic and cultural life of their countries, hampers the growth of the prosperity of society and the family and makes more difficult the full development of the potentialities of women in the service of their countries and of humanity,

Concerned that in situations of poverty women have the least access to food, health, education, training and opportunities for employment and other needs,

Convinced that the establishment of the new international economic order based on equity and justice will contribute significantly towards the promotion of equality between men and women,

Emphasizing that the eradication of apartheid, all forms of racism, racial discrimination, colonialism, neo-colonialism, aggression, foreign occupation and domination and interference in the internal affairs of States is essential to the full enjoyment of the rights of men and women,

Affirming that the strengthening of international peace and security, the relaxation of international tension, mutual co-operation among all States irrespective of their social and economic systems, general and complete disarmament, in particular nuclear disarmament under strict and effective international control, the affirmation of the principles of justice, equality and mutual benefit in relations among countries and the realization of the right of peoples under alien and colonial domination and foreign occupation to self-determination and independence, as well as respect for national sovereignty and territorial integrity, will promote social progress and development and as a consequence will contribute to the attainment of full equality between men and women,

Convinced that the full and complete development of a country, the welfare of the world and the cause of peace require the maximum participation of women on equal terms with men in all fields,

Bearing in mind the great contribution of women to the welfare of the family and to the development of society, so far not fully recognized, the social significance of maternity and the role of both parents in the family and in the upbringing of children, and aware that the role of women in procreation should not be a basis for discrimination but that the upbringing of children requires a sharing of responsibility between men and women and society as a whole,

Aware that a change in the traditional role of men as well as the role of women in society and in the family is needed to achieve full equality between men and women,

Determined to implement the principles set forth in the Declaration on the Elimination of Discrimination against Women and, for that purpose, to adopt the measures required for the elimination of such discrimination in all its forms and manifestations,

Have agreed on the following:

PART I
Article 1. Definition of disciriminatioon against women
For the purposes of the present Convention, the term "discrimination against women" shall mean any distinction, exclusion or restriction made on the basis of sex which has the effect or purpose of impairing or nullifying the recognition, enjoyment or exercise by women, irrespective of their marital status, on a basis of equality of men and women, of human rights and fundamental freedoms in the political, economic, social, cultural, civil or any other field.

Article 2. Obligation to take measures in legal field
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake:

To embody the principle of the equality of men and women in their national constitutions or other appropriate legislation if not yet incorporated therein and to ensure, through law and other appropriate means, the practical realization of this principle;
To adopt appropriate legislative and other measures, including sanctions where appropriate, prohibiting all discrimination against women;
To establish legal protection of the rights of women on an equal basis with men and to ensure through competent national tribunals and other public institutions the effective protection of women against any act of discrimination;
To refrain from engaging in any act or practice of discrimination against women and to ensure that public authorities and institutions shall act in conformity with this obligation;
To take all appropriate measures to eliminate discrimination against women by any person, organization or enterprise;
To take all appropriate measures, including legislation, to modify or abolish existing laws, regulations, customs and practices which constitute discrimination against women;
To repeal all national penal provisions which constitute discrimination against women.

Article 3. Obligation to take measures in the political, economic and cultural fields
States Parties shall take in all fields, in particular in the political, social, economic and cultural fields, all appropriate measures, including legislation, to ensure the full development and advancement of women, for the purpose of guaranteeing them the exercise and enjoyment of human rights and fundamental freedoms on a basis of equality with men.

Article 4. Adoption of temporary special measures
Adoption by States Parties of temporary special measures aimed at accelerating de facto equality between men and women shall not be considered discrimination as defined in the present Convention, but shall in no way entail as a consequence the maintenance of unequal or separate standards; these measures shall be discontinued when the objectives of equality of opportunity and treatment have been achieved.
Adoption by States Parties of special measures, including those measures contained in the present Convention, aimed at protecting maternity shall not be considered discriminatory.

Article 5. Elimination of prejudices and customary
States Parties shall take all appropriate measures:

To modify the social and cultural patterns of conduct of men and women, with a view to achieving the elimination of prejudices and customary and all other practices which are based on the idea of the inferiority or the superiority of either of the sexes or on stereotyped roles for men and women;
To ensure that family education includes a proper understanding of maternity as a social function and the recognition of the common responsibility of men and women in the upbringing and development of their children, it being understood that the interest of the children is the primordial consideration in all cases.

Article 6. Suppression of trafic in women
States Parties shall take all appropriate measures, including legislation, to suppress all forms of traffic in women and exploitation of prostitution of women.

PART II
Article 7. Right to vote, stand for elections and participate
States Parties shall take all appropriate measures to eliminate discrimination against women in the political and public life of the country and, in particular, shall ensure to women, on equal terms with men, the right:

To vote in all elections and public referenda and to be eligible for election to all publicly elected bodies;
To participate in the formulation of government policy and the implementation thereof and to hold public office and perform all public functions at all levels of government;
To participate in non-governmental organizations and associations concerned with the public and political life of the country.

Article 8. Right to represent the Government
States Parties shall take all appropriate measures to ensure to women, on equal terms with men and without any discrimination, the opportunity to represent their Governments at the international level and to participate in the work of international organizations.

Article 9. Right to nationality
States Parties shall grant women equal rights with men to acquire, change or retain their nationality. They shall ensure in particular that neither marriage to an alien nor change of nationality by the husband during marriage shall automatically change the nationality of the wife, render her stateless or force upon her the nationality of the husband.
States Parties shall grant women equal rights with men with respect to the nationality of their children.

PART III
Article 10. Right to education
States Parties shall take all appropriate measures to eliminate discrimination against women in order to ensure to them equal rights with men in the field of education and in particular to ensure, on a basis of equality of men and women:

The same conditions for career and vocational guidance, for access to studies and for the achievement of diplomas in educational establishments of all categories in rural as well as in urban areas; this equality shall be ensured in pre-school, general, technical, professional and higher technical education, as well as in all types of vocational training;
Access to the same curricula, the same examinations, teaching staff with qualifications of the same standard and school premises and equipment of the same quality;
The elimination of any stereotyped concept of the roles of men and women at all levels and in all forms of education by encouraging coeducation and other types of education which will help to achieve this aim and, in particular, by the revision of textbooks and school programmes and the adaptation of teaching methods;
(d ) The same opportunities to benefit from scholarships and other study grants;

The same opportunities for access to programmes of continuing education, including adult and functional literacy programmes, particulary those aimed at reducing, at the earliest possible time, any gap in education existing between men and women;
The reduction of female student drop-out rates and the organization of programmes for girls and women who have left school prematurely;
The same opportunities to participate actively in sports and physical education;
Access to specific educational information to help to ensure the health and well-being of families, including information and advice on family planning.

Article 11. Right to work
States Parties shall take all appropriate measures to eliminate discrimination against women in the field of employment in order to ensure, on a basis of equality of men and women, the same rights, in particular:
The right to work as an inalienable right of all human beings;
The right to the same employment opportunities, including the application of the same criteria for selection in matters of employment;
The right to free choice of profession and employment, the right to promotion, job security and all benefits and conditions of service and the right to receive vocational training and retraining, including apprenticeships, advanced vocational training and recurrent training;
The right to equal remuneration, including benefits, and to equal treatment in respect of work of equal value, as well as equality of treatment in the evaluation of the quality of work;
The right to social security, particularly in cases of retirement, unemployment, sickness, invalidity and old age and other incapacity to work, as well as the right to paid leave;
The right to protection of health and to safety in working conditions, including the safeguarding of the function of reproduction.
In order to prevent discrimination against women on the grounds of marriage or maternity and to ensure their effective right to work, States Parties shall take appropriate measures:
To prohibit, subject to the imposition of sanctions, dismissal on the grounds of pregnancy or of maternity leave and discrimination in dismissals on the basis of marital status;
To introduce maternity leave with pay or with comparable social benefits without loss of former employment, seniority or social allowances;
To encourage the provision of the necessary supporting social services to enable parents to combine family obligations with work responsibilities and participation in public life, in particular through promoting the establishment and development of a network of child-care facilities;
To provide special protection to women during pregnancy in types of work proved to be harmful to them.
Protective legislation relating to matters covered in this article shall be reviewed periodically in the light of scientific and technological knowledge and shall be revised, repealed or extended as necessary.

Article 12. Right to healt
States Parties shall take all appropriate measures to eliminate discrimination against women in the field of health care in order to ensure, on a basis of equality of men and women, access to health care services, including those related to family planning.
Notwithstanding the provisions of paragraph 1 of this article, States Parties shall ensure to women appropriate services in connection with pregnancy, confinement and the post-natal period, granting free services where necessary, as well as adequate nutrition during pregnancy and lactation.

Article 13. Rights in the other areas of economik and social life
States Parties shall take all appropriate measures to eliminate discrimination against women in other areas of economic and social life in order to ensure, on a basis of equality of men and women, the same rights, in particular:

The right to family benefits;
The right to bank loans, mortgages and other forms of financial credit;
The right to participate in recreational activities, sports and all aspects of cultural life.

Article 14. Rights of rural women
States Parties shall take into account the particular problems faced by rural women and the significant roles which rural women play in the economic survival of their families, including their work in the non-monetized sectors of the economy, and shall take all appropriate measures to ensure the application of the provisions of the present Convention to women in rural areas.
States Parties shall take all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular, shall ensure to such women the right:
To participate in the elaboration and implementation of development planning at all levels;
To have access to adequate health care facilities, including information, counselling and services in family planning;
To benefit directly from social security programmes;
To obtain all types of training and education, formal and non-formal, including that relating to functional literacy, as well as, inter alia, the benefit of all community and extension services, in order to increase their technical proficiency;
To organize self-help groups and co-operatives in order to obtain equal access to economic opportunities through employment or self employment;
To participate in all community activities;
To have access to agricultural credit and loans, marketing facilities, appropriate technology and equal treatment in land and agrarian reform as well as in land resettlement schemes;
To enjoy adequate living conditions, particularly in relation to housing, sanitation, electricity and water supply, transport and communications.

PART IV
Article 15. Right to equality before the law
States Parties shall accord to women equality with men before the law.
States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
States Parties agree that all contracts and all other private instruments of any kind with a legal effect which is directed at restricting the legal capacity of women shall be deemed null and void.
States Parties shall accord to men and women the same rights with regard to the law relating to the movement of persons and the freedom to choose their residence and domicile.

Article 16. Rights in matters relating to marriage and family relations
States Parties shall take all appropriate measures to eliminate discrimination against women in all matters relating to marriage and family relations and in particular shall ensure, on a basis of equality of men and women:
The same right to enter into marriage;
The same right freely to choose a spouse and to enter into marriage only with their free and full consent;
The same rights and responsibilities during marriage and at its dissolution;
The same rights and responsibilities as parents, irrespective of their marital status, in matters relating to their children; in all cases the interests of the children shall be paramount;
The same rights to decide freely and responsibly on the number and spacing of their children and to have access to the information, education and means to enable them to exercise these rights;
The same rights and responsibilities with regard to guardianship, wardship, trusteeship and adoption of children, or similar institutions where these concepts exist in national legislation; in all cases the interests of the children shall be paramount;
The same personal rights as husband and wife, including the right to choose a family name, a profession and an occupation;
The same rights for both spouses in respect of the ownership, acquisition, management, administration, enjoyment and disposition of property, whether free of charge or for a valuable consideration.
The betrothal and the marriage of a child shall have no legal effect, and all necessary action, including legislation, shall be taken to specify a minimum age for marriage and to make the registration of marriages in an official registry compulsory.

PART V
Article 17. Committee on the Elimination of Discrimination against Women
For the purpose of considering the progress made in the implementation of the present Convention, there shall be established a Committee on the Elimination of Discrimination against Women (hereinafter referred to as the Committee) consisting, at the time of entry into force of the Convention, of eighteen and, after ratification of or accession to the Convention by the thirty-fifth State Party, of twenty-three experts of high moral standing and competence in the field covered by the Convention. The experts shall be elected by States Parties from among their nationals and shall serve in their personal capacity, consideration being given to equitable geographical distribution and to the representation of the different forms of civilization as well as the principal legal systems.
The members of the Committee shall be elected by secret ballot from a list of persons nominated by States Parties. Each State Party may nominate one person from among its own nationals.
The initial election shall be held six months after the date of the entry into force of the present Convention. At least three months before the date of each election the Secretary-General of the United Nations shall address a letter to the States Parties inviting them to submit their nominations within two months. The Secretary-General shall prepare a list in alphabetical order of all persons thus nominated, indicating the States Parties which have nominated them, and shall submit it to the States Parties.
Elections of the members of the Committee shall be held at a meeting of States Parties convened by the Secretary-General at United Nations Headquarters. At that meeting, for which two thirds of the States Parties shall constitute a quorum, the persons elected to the Committee shall be those nominees who obtain the largest number of votes and an absolute majority of the votes of the representatives of States Parties present and voting.
The members of the Committee shall be elected for a term of four years. However, the terms of nine of the members elected at the first election shall expire at the end of two years; immediately after the first election the names of these nine members shall be chosen by lot by the Chairman of the Committee.
The election of the five additional members of the Committee shall be held in accordance with the provisions of paragraphs 2, 3 and 4 of this article, following the thirty-fifth ratification or accession. The terms of two of the additional members elected on this occasion shall expire at the end of two years, the names of these two members having been chosen by lot by the Chairman of the Committee.
For the filling of casual vacancies, the State Party whose expert has ceased to function as a member of the Committee shall appoint another expert from among its nationals, subject to the approval of the Committee.
The members of the Committee shall, with the approval of the General Assembly, receive emoluments from United Nations resources on such terms and conditions as the Assembly may decide, having regard to the importance of the Committee's responsibilities.
The Secretary-General of the United Nations shall provide the necessary staff and facilities for the effective performance of the functions of the Committee under the present Convention.

Article 18. State reports
States Parties undertake to submit to the Secretary-General of the United Nations, for consideration by the Committee, a report on the legislative, judicial, administrative or other measures which they have adopted to give effect to the provisions of the present Convention and on the progress made in this respect:
Within one year after the entry into force for the State concerned;
Thereafter at least every four years and further whenever the Committee so requests.
Reports may indicate factors and difficulties affecting the degree of fulfilment of obligations under the present Convention.

Article 19. Committee's Rules of Procedure
The Committee shall adopt its own rules of procedure.
The Committee shall elect its officers for a term of two years.

Article 20. Meetings of the Committee
The Committee shall normally meet for a period of not more than two weeks annually in order to consider the reports submitted in accordance with article 18 of the present Convention.
The meetings of the Committee shall normally be held at United Nations Headquarters or at any other convenient place as determined by the Committee.

Article 21. Annual report
The Committee shall, through the Economic and Social Council, report annually to the General Assembly of the United Nations on its activities and may make suggestions and general recommendations based on the examination of reports and information received from the States Parties. Such suggestions and general recommendations shall be included in the report of the Committee together with comments, if any, from States Parties.
The Secretary-General of the United Nations shall transmit the reports of the Committee to the Commission on the Status of Women for its information.

Article 22. Representation of the specialized agencies
The specialized agencies shall be entitled to be represented at the consideration of the implementation of such provisions of the present Convention as fall within the scope of their activities. The Committee may invite the specialized agencies to submit reports on the implementation of the Convention in areas falling within the scope of their activities.

PART VI
Article 23. Principles of interpretation
Nothing in the present Convention shall affect any provisions that are more conducive to the achievement of equality between men and women which may be contained:

In the legislation of a State Party; or
In any other international convention, treaty or agreement in force for that State.

Article 24. Undertaking to adopt measures at the national level
States Parties undertake to adopt all necessary measures at the national level aimed at achieving the full realization of the rights recognized in the present Convention.

Article 25. Signature, ratification and acceession
The present Convention shall be open for signature by all States.
The Secretary-General of the United Nations is designated as the depositary of the present Convention.
The present Convention is subject to ratification. Instruments of ratification shall be deposited with the Secretary-General of the United Nations.
The present Convention shall be open to accession by all States. Accession shall be effected by the deposit of an instrument of accession with the Secretary-General of the United Nations.

Article 26. Revision of the Convention
A request for the revision of the present Convention may be made at any time by any State Party by means of a notification in writing addressed to the Secretary-General of the United Nations.
The General Assembly of the United Nations shall decide upon the steps, if any, to be taken in respect of such a request.

Article 27. Entry into force
The present Convention shall enter into force on the thirtieth day after the date of deposit with the Secretary-General of the United Nations of the twentieth instrument of ratification or accession.
For each State ratifying the present Convention or acceding to it after the deposit of the twentieth instrument of ratification or accession, the Convention shall enter into force on the thirtieth day after the date of the deposit of its own instrument of ratification or accession.

Article 28. Reservations
The Secretary-General of the United Nations shall receive and circulate to all States the text of reservations made by States at the time of ratification or accession.
A reservation incompatible with the object and purpose of the present Convention shall not be permitted.
Reservations may be withdrawn at any time by notification to this effect addressed to the Secretary-General of the United Nations, who shall then inform all States thereof. Such notification shall take effect on the date on which it is received.

Article 29. Disputes concerning the intrepretation of the Convention
Any dispute between two or more States Parties concerning the interpretation or application of the present Convention which is not settled by negotiation shall, at the request of one of them, be submitted to arbitration. If within six months from the date of the request for arbitration the parties are unable to agree on the organization of the arbitration, any one of those parties may refer the dispute to the International Court of Justice by request in conformity with the Statute of the Court.
Each State Party may at the time of signature or ratification of the present Convention or accession thereto declare that it does not consider itself bound by paragraph I of this article. The other States Parties shall not be bound by that paragraph with respect to any State Party which has made such a reservation.
Any State Party which has made a reservation in accordance with paragraph 2 of this article may at any time withdraw that reservation by notification to the Secretary-General of the United Nations.
 
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