The Resource Time for Ferrazzini to be reviewed?

Time for Ferrazzini to be reviewed?

Time for Ferrazzini to be reviewed?
Time for Ferrazzini to be reviewed?
This article argues that the European Court of Human Rights and the domestic courts should abandon blind adherence to the majority decision in Ferrazzini v Italy and allow for the admissibility under Article 6(1) of the European Convention on Human Rights and Fundamental Freedoms of cases concerning tax disputes. The majority of the Grand Chamber in Ferrazzini was of the opinion that the obligation to pay tax involved public rather than private law and that, given no criminal charge was involved, the taxpayer was unable to argue that there had been a breach of Article 6(1) because his tax appeal had not been heard within a reasonable time. It is clear that the Court has since changed its previously held opinion on questions of public versus civil law in other subject areas, most notably social security and state employment and, further, given that taxpayers have a right of appeal in all but purely discretionary matters, it is argued that there is no logical reason any longer to deny taxpayers the ability to assert their right to a fair hearing within a reasonable time
Citation source
In: British tax review. - London. - (2010),
Lee, N
Geographic coverage
  • European Union
  • Europe
Language note
  • ECHR case law
  • human rights
  • appeal
  • taxpayer rights
Time for Ferrazzini to be reviewed?

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