The Resource Taxation and property rights under the European Convention on Human Rights
Taxation and property rights under the European Convention on Human Rights
Resource Information
The item Taxation and property rights under the European Convention on Human Rights represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taxation and property rights under the European Convention on Human Rights represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Article 1 of Protocol 1 to the European Convention on Human Rights (ECHR) guarantees to every natural or legal person the right to peaceful enjoyment of his possessions. Taxation and enforcement measures relating thereto are considered by the European Court of Human Rights as an interference with the right to property as set out in the preceding provision. The Court has, accordingly, developed a case law reviewing the compatibility of such measures with, among others, the requirements of legality and proportionality. Although the Court grants a wide margin of appreciation to states as to taxation rate, procedural enforcement rules might come under close scrutiny. Other safeguards laid down in the Convention, such as the prohibition of discrimination, might foster the rule of law in issues of taxation. The study purports to underline the often underestimated potentialities of the protection afforded by the European Convention to taxpayers
- Language
- eng
- Label
- Taxation and property rights under the European Convention on Human Rights
- Title
- Taxation and property rights under the European Convention on Human Rights
- Language
- eng
- Summary
- Article 1 of Protocol 1 to the European Convention on Human Rights (ECHR) guarantees to every natural or legal person the right to peaceful enjoyment of his possessions. Taxation and enforcement measures relating thereto are considered by the European Court of Human Rights as an interference with the right to property as set out in the preceding provision. The Court has, accordingly, developed a case law reviewing the compatibility of such measures with, among others, the requirements of legality and proportionality. Although the Court grants a wide margin of appreciation to states as to taxation rate, procedural enforcement rules might come under close scrutiny. Other safeguards laid down in the Convention, such as the prohibition of discrimination, might foster the rule of law in issues of taxation. The study purports to underline the often underestimated potentialities of the protection afforded by the European Convention to taxpayers
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 39 (2011),
- http://library.link/vocab/creatorName
- Ergec, R
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECHR case law
- taxpayer rights
- European Convention on Human Rights
- refund
- discrimination
- Label
- Taxation and property rights under the European Convention on Human Rights
- Label
- Taxation and property rights under the European Convention on Human Rights
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxation-and-property-rights-under-the-European/GHsE_o1TDcI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxation-and-property-rights-under-the-European/GHsE_o1TDcI/">Taxation and property rights under the European Convention on Human Rights</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Taxation and property rights under the European Convention on Human Rights
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxation-and-property-rights-under-the-European/GHsE_o1TDcI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxation-and-property-rights-under-the-European/GHsE_o1TDcI/">Taxation and property rights under the European Convention on Human Rights</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
