The Resource De confiscatoire of excessieve belasting : iudex non calculat?

De confiscatoire of excessieve belasting : iudex non calculat?

Label
De confiscatoire of excessieve belasting : iudex non calculat?
Title
De confiscatoire of excessieve belasting : iudex non calculat?
Creator
Subject
Language
eng
Summary
This article discusses the concepts of "confiscatory tax" and "excessive tax" from the viewpoint of the right to property. For the application of this right in tax matters, a framework for assessment is provided based on the case law of the European Court of Human Rights. It can be deduced from the case law that a violation of the right of ownership is not based on purely quantitative criteria. The presence of certain qualitative elements may lead to the conclusion that a tax imposes an excessive burden, even in the absence of a significant nominal tax burden
Citation source
In: Tijdschrift voor fiscaal recht. - Brussel. - (2019), no. 564; p. 609-624
http://library.link/vocab/creatorName
Debelva, F
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • tax burden
  • human rights
  • ECHR case law
  • proportionality
  • de minimis
Label
De confiscatoire of excessieve belasting : iudex non calculat?
Instantiates
Publication
Label
De confiscatoire of excessieve belasting : iudex non calculat?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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