The Resource The qualitative requirements of tax law, three recent judgments of the ECtHR

The qualitative requirements of tax law, three recent judgments of the ECtHR

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The qualitative requirements of tax law, three recent judgments of the ECtHR
Title
The qualitative requirements of tax law, three recent judgments of the ECtHR
Creator
Subject
Language
eng
Summary
The European Court of Human Rights has delivered judgments relating to the 'so called' qualitative requirements of tax law; criteria tied to the accessibility and foreseeability of law. The Cases Lopac and Others v. Croatia (applications nos. 7834/12, 43801/13, 19327/14 and 63535/16) and Myakotin v. Ukraine (application no. 29389/09) are analysed. The author holds that the principles established in these judgments involving the qualitative criterion may be easily exportable to the world of cross-border income tax litigation, anticipating how the ECtHR should determine issues involving tax treaties and European taxation
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 29 (2020), no. 3 ; p. 137-140
http://library.link/vocab/creatorName
Attard, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax law
  • ECHR case law
  • human rights
  • customs duty
  • European Convention on Human Rights
Label
The qualitative requirements of tax law, three recent judgments of the ECtHR
Instantiates
Publication
Label
The qualitative requirements of tax law, three recent judgments of the ECtHR
Publication

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