The Resource Economic obstacles in access to court in tax matters

Economic obstacles in access to court in tax matters

Label
Economic obstacles in access to court in tax matters
Title
Economic obstacles in access to court in tax matters
Creator
Subject
Summary
This article discusses the right of access to courts as one of the underlying fundamental rights of the European Convention on Human Rights and outlines the rules regarding the access to courts in tax matters in the EU member states. The focus is also on the economic obstacles which may effectively limit the access to courts by the tax payer such as court fees, compulsory deposits, representation in court by lawyers and tax advisers and compensation of the administration's expenses
Citation source
In: EC tax review. - The Hague. - Vol. 3 (1994), no. 3 ; p. 91-100
http://library.link/vocab/creatorName
  • Lubbers, A.O
  • Stevens, L.G.M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • human rights
  • case law
Label
Economic obstacles in access to court in tax matters
Instantiates
Publication
Abbreviated title
ECTR
Label
Economic obstacles in access to court in tax matters
Publication
Abbreviated title
ECTR

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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