Coverart for item
The Resource Human rights and taxation in Europe and the world

Human rights and taxation in Europe and the world

Label
Human rights and taxation in Europe and the world
Title
Human rights and taxation in Europe and the world
Contributor
Subject
Language
eng
Summary
This book examines the relation between taxation and the protection of human rights through the presentation of technical arguments and legal thoughts. It is divided into seven parts: (i) the European Union and the European Convention on Human Rights; (ii) a European international tax policy for human rights?; (iii) human rights, their enforcement, economic policy and international taxation in the era of global law; (iv) the era of global law and the search for constitutional pluralism in taxation; (v) the impact of human rights on domestic substantive taxation; (vi) the impact of human rights on tax procedures and sanctions, and (vii) the impact of human rights on tax litigation before the courts
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Kofler, G.W
  • Poiares Maduro, M
  • Pistone, P
Series statement
[GREIT series]
http://library.link/vocab/subjectName
  • taxpayer rights
  • ECHR case law
  • human rights
  • European Convention on Human Rights
  • procedural tax law
  • tax policy
  • information duty
  • disclosure
  • VAT refund
  • capital gains tax
  • capital transfer tax
  • criminal tax law
  • anti-avoidance
  • case law
Label
Human rights and taxation in Europe and the world
Instantiates
Publication
Contents
  • General report
  • Kofler, G.
  • Pistone, P.
  • ; p. 3-33
  • The human rights competence in the EU : the state of the question after Lisbon
  • Besson, S.
  • ; p. 37-63
  • Fundamental rights and fundamental boundaries in EU law
  • Sarmiento, D.
  • ; p. 65-74
  • EU human rights and the reserved powers of the Member States
  • Azoulai, L.
  • ; p. 75-82
  • The ECHR principles as principles of European law and their implementation through the national legal systems
  • Del Federico, L.
  • ; p. 83-92
  • The role of individual rights in the Europeanization of tax law
  • Fortsakis, T.P.
  • ; p. 95-104
  • Taking human rights seriously : some introductory words on human rights, taxation and the EU
  • Gutmann, D.
  • ; p. 105-112
  • The role of the EU in international tax policy and human rights : does the EU need a policy on taxation and human rights?
  • Brokelind, C.
  • ; p. 113-128
  • Information duties, aggressive tax planning and nemo tenetur se ipsum accusare in the light of Art. 6(1) of ECHR
  • Dourado, A.P.
  • Silva Dias, A.
  • ; p. 131-152
  • Is there a need for international enforcement of human rights in the tax area?
  • Thiel, S. van
  • ; p. 153-182
  • Global law and the search for constitutional pluralism
  • Vanistendael, F.J.G.M.
  • ; p. 185-197
  • The fundamental human rights as European law principles : their development through the ECHR principles and the constitutional traditions common to the Member States
  • La Scala, A.E.
  • ; p. 199-210
  • The Foreign Account Tax Compliance Act and Notice 2010-60
  • Rosenbloom, H.D.
  • ; p. 211-220
  • Global tax governance : work in progress?
  • Wouters, J.
  • Meuwissen, K.
  • ; p. 221-250
  • Accounting disclosure of tax liabilities, fair trial and self-incrimination: should the European Commission endorse IFRS in the light of European human rights?
  • Luja, R.
  • ; p. 253-271
  • Case law of the European Court of Human Rights on VAT refund and its importance for the Russian judicial system
  • Variychuk, E.
  • ; p. 273-283
  • The impact of human rights on domestic substantive taxation - the German experience
  • Englisch, J.
  • ; p. 285-302
  • Substantive impact of the Canadian Charter of Rights and Freedoms on income taxation
  • O'Brien, M.
  • ; p. 303-326
  • Black fella land: white fella tax changing the CGT implications of aboriginal/Native
  • Cassidy, J.
  • ; p. 327-352
  • Minimum vitalis and the fundamental right to property as a limit to taxation in Colombia
  • Quiñones Cruz, N.
  • ; p. 353-363
  • Confiscatory effects of having two capital transfer taxes in South Africa
  • Roeleveld, J.
  • ; p. 365-370
  • The impact of the European Convention on Human Rights on tax procedures and sanctions with special reference to tax treaties and the EU Arbitration Convention
  • Maisto, G.
  • ; p. 373-395
  • The classification of tax disputes, human rights implications
  • Attard, R.
  • ; p. 397-410
  • A new vision on exercising taxing powers and the right to fair trial in judicial tax procedures under Art. 6 ECHR
  • De Flora, M.G.
  • ; p. 411-423
  • Taxpayer's rights as human rights during tax procedures
  • Cordeiro Guerra, R.
  • Dorigo, S.
  • ; p. 425-444
  • Tax and fundamental rights in EU law : procedural issues
  • Lyal, R.
  • ; p. 445-458
  • The concept of criminal charges in the European Court of Human Rights case law
  • Mauro, C.
  • ; p. 459-474
  • Case law-based anti-avoidance measures and principles of human rights protection
  • Zalasiński, A.
  • ; p. 477-487
  • The impact of the right to a fair trial on tax evidence: an EU analysis
  • Bizioli, G.
  • ; p. 489-504
  • The protection of human rights and its impact on tax litigation from a Russian perspective
  • Vinnitskiy, D.V.
  • ; p. 505-520
  • Fair trial rights on taxation : the European and Inter-American experience
  • A. Ruiz Jiménez, C.
  • ; p. 521-549
Extent
xxiv, 556 p.
Isbn
9789087221119
Label
Human rights and taxation in Europe and the world
Publication
Contents
  • General report
  • Kofler, G.
  • Pistone, P.
  • ; p. 3-33
  • The human rights competence in the EU : the state of the question after Lisbon
  • Besson, S.
  • ; p. 37-63
  • Fundamental rights and fundamental boundaries in EU law
  • Sarmiento, D.
  • ; p. 65-74
  • EU human rights and the reserved powers of the Member States
  • Azoulai, L.
  • ; p. 75-82
  • The ECHR principles as principles of European law and their implementation through the national legal systems
  • Del Federico, L.
  • ; p. 83-92
  • The role of individual rights in the Europeanization of tax law
  • Fortsakis, T.P.
  • ; p. 95-104
  • Taking human rights seriously : some introductory words on human rights, taxation and the EU
  • Gutmann, D.
  • ; p. 105-112
  • The role of the EU in international tax policy and human rights : does the EU need a policy on taxation and human rights?
  • Brokelind, C.
  • ; p. 113-128
  • Information duties, aggressive tax planning and nemo tenetur se ipsum accusare in the light of Art. 6(1) of ECHR
  • Dourado, A.P.
  • Silva Dias, A.
  • ; p. 131-152
  • Is there a need for international enforcement of human rights in the tax area?
  • Thiel, S. van
  • ; p. 153-182
  • Global law and the search for constitutional pluralism
  • Vanistendael, F.J.G.M.
  • ; p. 185-197
  • The fundamental human rights as European law principles : their development through the ECHR principles and the constitutional traditions common to the Member States
  • La Scala, A.E.
  • ; p. 199-210
  • The Foreign Account Tax Compliance Act and Notice 2010-60
  • Rosenbloom, H.D.
  • ; p. 211-220
  • Global tax governance : work in progress?
  • Wouters, J.
  • Meuwissen, K.
  • ; p. 221-250
  • Accounting disclosure of tax liabilities, fair trial and self-incrimination: should the European Commission endorse IFRS in the light of European human rights?
  • Luja, R.
  • ; p. 253-271
  • Case law of the European Court of Human Rights on VAT refund and its importance for the Russian judicial system
  • Variychuk, E.
  • ; p. 273-283
  • The impact of human rights on domestic substantive taxation - the German experience
  • Englisch, J.
  • ; p. 285-302
  • Substantive impact of the Canadian Charter of Rights and Freedoms on income taxation
  • O'Brien, M.
  • ; p. 303-326
  • Black fella land: white fella tax changing the CGT implications of aboriginal/Native
  • Cassidy, J.
  • ; p. 327-352
  • Minimum vitalis and the fundamental right to property as a limit to taxation in Colombia
  • Quiñones Cruz, N.
  • ; p. 353-363
  • Confiscatory effects of having two capital transfer taxes in South Africa
  • Roeleveld, J.
  • ; p. 365-370
  • The impact of the European Convention on Human Rights on tax procedures and sanctions with special reference to tax treaties and the EU Arbitration Convention
  • Maisto, G.
  • ; p. 373-395
  • The classification of tax disputes, human rights implications
  • Attard, R.
  • ; p. 397-410
  • A new vision on exercising taxing powers and the right to fair trial in judicial tax procedures under Art. 6 ECHR
  • De Flora, M.G.
  • ; p. 411-423
  • Taxpayer's rights as human rights during tax procedures
  • Cordeiro Guerra, R.
  • Dorigo, S.
  • ; p. 425-444
  • Tax and fundamental rights in EU law : procedural issues
  • Lyal, R.
  • ; p. 445-458
  • The concept of criminal charges in the European Court of Human Rights case law
  • Mauro, C.
  • ; p. 459-474
  • Case law-based anti-avoidance measures and principles of human rights protection
  • Zalasiński, A.
  • ; p. 477-487
  • The impact of the right to a fair trial on tax evidence: an EU analysis
  • Bizioli, G.
  • ; p. 489-504
  • The protection of human rights and its impact on tax litigation from a Russian perspective
  • Vinnitskiy, D.V.
  • ; p. 505-520
  • Fair trial rights on taxation : the European and Inter-American experience
  • A. Ruiz Jiménez, C.
  • ; p. 521-549
Extent
xxiv, 556 p.
Isbn
9789087221119

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
Processing Feedback ...