Requested by: Council of Europe, Parliamentary Assembly, Committee on Legal Affairs and Human Rights

Recommended Measures:
The special tax on immigration constitutes an unjustified interference with the rights to freedom of expression and of association of the NGOs affected and will have a chilling effect on the exercise of fundamental rights and on individuals and organisations who defend these rights or support their defence financially. For all these reasons, the provision as examined in the present opinion should be repealed.

Measures taken: The provisions as examined remain in force with no relevant changes.