The Resource Taxation and property rights under the European Convention on Human Rights

Taxation and property rights under the European Convention on Human Rights

Label
Taxation and property rights under the European Convention on Human Rights
Title
Taxation and property rights under the European Convention on Human Rights
Creator
Subject
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
Instantiates
Publication
Label
Taxation and property rights under the European Convention on Human Rights
Publication

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