The Resource Retroactive tax legislation in view of article 1 First Protocol ECHR

Retroactive tax legislation in view of article 1 First Protocol ECHR

Label
Retroactive tax legislation in view of article 1 First Protocol ECHR
Title
Retroactive tax legislation in view of article 1 First Protocol ECHR
Creator
Subject
Language
eng
Summary
One of the principles derived from the rule of law is that laws should not be retroactive. Taking into account that the rule of law is inherent to the European Convention of Human Rights (ECHR), the question arises how the European Court of Human Rights (ECtHR) judges retroactive tax legislation. This question is particularly emerging since retroactive tax legislation is not uncommon in the Member States. This article examines in which way the ECtHR tests retroactive tax legislation for compatibility with Article 1 First Protocol ECHR, and which basic guidelines with respect to the testing of retroactive tax legislation can be deducted from the case law of the ECtHR
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 22 (2013),
Geographic coverage
Europe
Language note
English
Label
Retroactive tax legislation in view of article 1 First Protocol ECHR
Instantiates
Publication
Label
Retroactive tax legislation in view of article 1 First Protocol ECHR
Publication

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