The Resource The rule of law in taxation, two recent ECtHR judgments on failure to respect final judicial decisions

The rule of law in taxation, two recent ECtHR judgments on failure to respect final judicial decisions

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The rule of law in taxation, two recent ECtHR judgments on failure to respect final judicial decisions
Title
The rule of law in taxation, two recent ECtHR judgments on failure to respect final judicial decisions
Creator
Subject
Language
eng
Summary
This article analyses the recent European Court of Human Rights (ECHR) cases Antonov v. Bulgaria (application no. 58364/10) and Mihalache v. Romania (application no. 54012/10) and illustrates the overlap that exists between the rule of lLaw and fundamental human rights, and how the notion of rule of law could be used as an effective tool for taxpayer protection
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 29 (2020), no. 5 ; p. 247-249
http://library.link/vocab/creatorName
Attard, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • rule of law
  • ECHR case law
  • European Convention on Human Rights
  • taxpayer rights
  • VAT refund
Label
The rule of law in taxation, two recent ECtHR judgments on failure to respect final judicial decisions
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Publication
Label
The rule of law in taxation, two recent ECtHR judgments on failure to respect final judicial decisions
Publication

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