The Resource Intersplav v Ukraine : Application no. 803/02

Intersplav v Ukraine : Application no. 803/02

Label
Intersplav v Ukraine : Application no. 803/02
Title
Intersplav v Ukraine : Application no. 803/02
Contributor
Subject
Language
eng
Summary
Judgment by the European Court of Human Rights dated 9 January 2007. The Ukranian tax authorities groundlessly refused to pay the applicant's claims for VAT repayments. The general concern of the government that VAT repayments were being abused was not sufficient to justify the failure to make repayments, in the absence of specific evidence pointing to the applicant's involvement in such abuse. The right to repayment was a 'possession' within the scope of art. 1 of the First Protocol, and there had been a breach of the applicant's right to enjoyment of this possession
Citation source
In: International tax law reports. - London. - Vol. 9 (2007),
Geographic coverage
Europe
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • ECHR case law
  • human rights
  • VAT refund
Label
Intersplav v Ukraine : Application no. 803/02
Instantiates
Publication
Label
Intersplav v Ukraine : Application no. 803/02
Publication

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