Taxation at the European Court of Human Rights
| Författare: | Attard Robert , Pinto de Albuquerque Paulo |
| Titel: | Taxation at the European Court of Human Rights |
| Utgivningsår: | 2023 |
| Omfång: | 207 sid. |
| Förlag: | Kluwer Law International |
| ISBN: | 9789403518961 |
| Produkttyp: | Inbunden |
| Typ av verk: | Monografi |
| Ämnesord: | Internationell rätt , Skatterätt , Offentlig rätt |
Pris: 1318 SEK exkl. moms 
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 Taxation at the European Court of Human Rights is a first-of-its-kind to critically analyse over 500 of the European Court of Human Rights (ECtHR’s) important ‘tax cases’, which create a human rights code of conduct for European Convention on Human Rights (ECHR) State Signatories in matters involving taxation. Albeit the ECHR mentions taxation only once – and in a context that, rather than conferring rights, limits their application – references to public prerogatives pertinent to taxation are present in several of the ECHR’s articles, giving rise to an implied normative framework that has influenced the tax jurisprudence of the ECtHR. Especially given the enormous impact of the famous Yukos cases, the ECtHR has made it abundantly clear that tax policies of State Signatories must be regularly stress-tested against the requirements of the Convention.What’s in this book: In this book, relevant articles of the ECHR are each addressed by a detailed analysis of successful and non-successful tax cases flowing from it. The following invaluable knowledge base and guidance on the ECHR’s relevance to taxation have been furnished: - the ECHR’s legal concept ‘margin of appreciation’ and the ECtHR’s supervisory jurisdiction in taxation matters; - the legal avenues to impugn tax measures based on Article 1 of Protocol 1 ECHR and other articles of the ECHR; - the lines of defence hampering judicial activism in the tax arena; - the concept of ‘emergency’ in tax policy; - the effects of tax penalty classification and retrospectivity; - the right to a fair trial in tax disputes; and - the extent tax policy may hamper the right to privacy and other fundamental human rights. How this will help you: In elaborating on the nexus between taxation and human rights, this book proves to be a vital contribution to a crucial element of the ongoing debate focusing on the tax-related jurisprudence of the ECtHR. With its practice-oriented tax policy rulebook drawn from the judgments of the ECtHR, tax practitioners and in-house counsel will approach any case with cognisance of its human rights implications and constitutional consequences. Table Of Contents Acknowledgement Prologue CHAPTER 1 Right to Property CHAPTER 2 Right to Life & Prohibition of Inhuman and Degrading Treatment CHAPTER 3 Prohibition of Slavery and Forced Labour CHAPTER 4 Right to Liberty and Compensation for Wrongful Conviction CHAPTER 5 Right to a Fair Trial CHAPTER 6 No Punishment Without Law CHAPTER 7 Right to Respect for Private and Family Life CHAPTER 8 Freedom of Thought, Conscience and Religion, Freedom of Assembly and Association CHAPTER 9 Freedom of Expression CHAPTER 10 Right to an Effective Remedy CHAPTER 11 Prohibition of Discrimination CHAPTER 12 Limitation on Use of Restrictions on Rights CHAPTER 13 Admissibility Criteria CHAPTER 14 Freedom of Movement CHAPTER 15 Non Bis in Idem CHAPTER 16 Right to Free Elections Epilogue Table of Cases Index Testimonial ‘This book serves several aims. It offers critical analysis of a huge body of jurisprudence of the ECtHR on tax matters. It can be helpful to both those who are now starting to explore the wealth of the tax jurisprudence of the ECtHR and to those who are already familiar with it. The former may find in it the ultimate guide on the tax jurisprudence of the ECtHR, through the analysis of all the important tax issues that have occupied the ECtHR. The latter will enjoy the rich collection of cases, organized by subject, analyzed and interconnected, and they may also gain new perspectives by reading the analyses of less known cases or rare cases. It is certain that every- reader will gain from the insightful critical analysis of the caselaw, the personal opinions expressed by the knowledgeable authors’. -Dr Katerina Perrou Human Rights Law Review 2024,24 |