The Resource Taxation and the Right to property : case-law of the European Court of Human Rights

Taxation and the Right to property : case-law of the European Court of Human Rights

Label
Taxation and the Right to property : case-law of the European Court of Human Rights
Title
Taxation and the Right to property : case-law of the European Court of Human Rights
Creator
Subject
Language
eng
Summary
The article gives an overview of the general principles applied by the European Court of Human Rights when examining the complaints under Article 1 of Protocol No. 1 to the European Convention of Human Rights about fiscal measures applied by the state. It emphasises the wide margin of appreciation afforded to the states in tax matters. The article further describes the test applied by the Court when analysing a tax case. It indicates particular issues that might arise in relation to separate elements of the test such as the concept of possessions, quality of fiscal laws, individual and excessive burden, retroactive legislation, austerity measures and procedural safeguards in tax proceedings
Citation source
In: Revista T├ęcnica Tributaria : AEDAF - Madrid. - (2018), no. 123 ; p. 55-68
http://library.link/vocab/creatorName
Vorobyeva, N
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECHR case law
  • European Convention on Human Rights
  • collection of tax
  • taxpayer rights
  • procedural tax law
  • retroactivity
Label
Taxation and the Right to property : case-law of the European Court of Human Rights
Instantiates
Publication
Label
Taxation and the Right to property : case-law of the European Court of Human Rights
Publication

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