The Resource Taxation and the European Convention for the Protection of Human Rights : substantive issues : no tax, no society

Taxation and the European Convention for the Protection of Human Rights : substantive issues : no tax, no society

Label
Taxation and the European Convention for the Protection of Human Rights : substantive issues : no tax, no society
Title
Taxation and the European Convention for the Protection of Human Rights : substantive issues : no tax, no society
Creator
Subject
Language
eng
Summary
In this article the author researches to what extension the legal security for taxpayers is assured by the European Convention on Human Rights (ECHR). He tries to show that the ECHR never had the intention to include taxpayer rights and that it is hardly conceivable to achieve taxpayer protection of any practical significance through general international human rights conventions
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 8/9 ; p. 508-526
http://library.link/vocab/creatorName
Endresen, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECHR case law
  • taxpayer rights
  • surcharge
  • ne bis in idem
  • rule of law
  • retroactive effect
  • discrimination
  • VAT
Label
Taxation and the European Convention for the Protection of Human Rights : substantive issues : no tax, no society
Instantiates
Publication
Label
Taxation and the European Convention for the Protection of Human Rights : substantive issues : no tax, no society
Publication

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