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Taxation At The European Court Of Human Rights
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Book Synopsis Human Rights and Taxation in Europe and the World by : Georg Kofler
Download or read book Human Rights and Taxation in Europe and the World written by Georg Kofler and published by IBFD. This book was released on 2011 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Book Synopsis The Principle of Equality in European Taxation by : Gerard Meussen
Download or read book The Principle of Equality in European Taxation written by Gerard Meussen and published by Springer. This book was released on 1999-10-12 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: Or her tax trial
Book Synopsis Proportionality and Fair Taxation by : João Dácio Rolim
Download or read book Proportionality and Fair Taxation written by João Dácio Rolim and published by Kluwer Law International. This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This in-depth coverage recognizes that tax law does not exist in isolation and reveals how tax law frequently overlaps with competition law, administrative law, environmental law, and constitutional law, and how principles from these areas of practice can affect the adjudication of tax cases. Proportionality and Fair Taxation is an important guide for all involved in tax law. Tax lawyers will find valuable insights that will help with both litigation and counselling whilst practitioners, academics, and policymakers will appreciate how the book reveals the extent to which an informed awareness of proportionality coupled with reasonableness is essential for the fair, consistent, and effective application of tax rules or measures. Order Proportionality and Fair Taxation by Joao Dacio Rolim for an in-depth discussion and practical guidance on the fundamental role of proportionality in tax matters
Book Synopsis Taxation at the European Court of Human Rights by : Robert Attard
Download or read book Taxation at the European Court of Human Rights written by Robert Attard and published by . This book was released on 2023-02-07 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis The Development of International Law by the European Court of Human Rights by : J. G. Merrills
Download or read book The Development of International Law by the European Court of Human Rights written by J. G. Merrills and published by Manchester University Press. This book was released on 1993 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rule of law.
Book Synopsis Human Rights in the Council of Europe and the European Union by : Steven Greer
Download or read book Human Rights in the Council of Europe and the European Union written by Steven Greer and published by Cambridge University Press. This book was released on 2018-03-29 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt: Confusion about the differences between the Council of Europe (the parent body of the European Court of Human Rights) and the European Union is commonplace amongst the general public. It even affects some lawyers, jurists, social scientists and students. This book will enable the reader to distinguish clearly between those human rights norms which originate in the Council of Europe and those which derive from the EU, vital for anyone interested in human rights in Europe and in the UK as it prepares to leave the EU. The main achievements of relevant institutions include securing minimum standards across the continent as they deal with increasing expansion, complexity, multidimensionality, and interpenetration of their human rights activities. The authors also identify the central challenges, particularly for the UK in the post-Brexit era, where the components of each system need to be carefully distinguished and disentangled.
Book Synopsis Introduction to the European Convention on Human Rights by : Jean-François Renucci
Download or read book Introduction to the European Convention on Human Rights written by Jean-François Renucci and published by Council of Europe. This book was released on 2005-01-01 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: The model system created by the European Convention on Human Rights is internationally renowned. The rights it protects are among the most important, covering not only civil and political rights, but also certain social and economic rights, such as the right to respect for personal possessions. The European Court of Human Rights stands at the heart of the protection mechanism guaranteeing these rights. It is now an entirely judicial system since the adoption and entry into force of Protocol No. 11, which reorganised the whole system and extended the Court's jurisdiction. The Court's excessive caseload is a problem, though, and this has led to the further improvements contained in Protocol No. 14, designed to strengthen the operation and effectiveness of the Court.
Book Synopsis Human rights and criminal procedure by : Jeremy McBride
Download or read book Human rights and criminal procedure written by Jeremy McBride and published by Council of Europe. This book was released on 2018-06-18 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practical tool for legal professionals who wish to strengthen their skills in applying the European Convention on Human Rights and the case law of the European Court of Human Rights in their daily work This is the second and expanded edition of a handbook intended to assist judges, lawyers and prosecutors in taking account of the requirements of the European Convention on Human Rights and its Protocols (“the European Convention”) – and more particularly of the case law of the European Court of Human Rights – when interpreting and applying codes of criminal procedure and comparable or related legislation. It does so by providing extracts from key rulings of the European Court and the former European Commission of Human Rights that have determined applications complaining about one or more violations of the European Convention in the course of the investigation, prosecution and trial of alleged offences, as well as in the course of appellate and various other proceedings linked to the criminal process.
Book Synopsis Taxation at the European Court of Human Rights by : Robert Attard
Download or read book Taxation at the European Court of Human Rights written by Robert Attard and published by Kluwer Law International B.V.. This book was released on 2023-02-07 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the European Convention on Human Rights (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 European Court of Human Rights (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. This book is the first to critically analyse over 500 of the ECtHR’s important ‘tax cases’, which create a human rights code of conduct for ECHR State Signatories in matters involving taxation. Adopting a method by which relevant articles of the ECHR are each addressed by a detailed analysis of successful and non-successful tax cases flowing from it, the book provides the following invaluable knowledge base and guidance on the ECHR’s relevance to taxation: the ECHR’s legal concept ‘margin of appreciation’ and the ECtHR’s supervisory jurisdiction in taxation matters; the legal avenues to impugn tax measures on the basis of 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. In its elaboration of the nexus between taxation and human rights, this book contributes a crucial element to the ongoing debate focusing on the tax-related jurisprudence of the European Court of Human Rights. 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 full awareness of its human rights implications and constitutional consequences.
Book Synopsis Criticism of the European Court of Human Rights by : Patricia Popelier
Download or read book Criticism of the European Court of Human Rights written by Patricia Popelier and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The goal of the volume is to explore how widespread criticism of the European Court of Human Rights is. It also assesses to what extent such criticism is being translated in strategies at the political level or at the judicial level and brings about concrete changes in the dynamics between national and European fundamental rights protection.
Book Synopsis European Union Corporate Tax Law by : Christiana HJI Panayi
Download or read book European Union Corporate Tax Law written by Christiana HJI Panayi and published by Cambridge University Press. This book was released on 2013-05-09 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.
Book Synopsis Human Rights in a Positive State by : Laurens Lavrysen
Download or read book Human Rights in a Positive State written by Laurens Lavrysen and published by . This book was released on 2016 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: Adaptation of the author's Ph.D. thesis--Ghent University, 2016.
Book Synopsis Tax, Inequality, and Human Rights by : Philip Alston
Download or read book Tax, Inequality, and Human Rights written by Philip Alston and published by Oxford University Press. This book was released on 2019-04-11 with total page 609 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Tax, Inequality, and Human Rights, experts in human rights law and in tax law debate the linkages between the two fields and highlight how each can help to tackle rapidly growing inequality in the economic, social, and political realms. Against a backdrop of systemic corporate tax avoidance, widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, and thus as having profound consequences for the well-being of citizens around the world. Prominent scholars and practitioners examine how the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the reluctance of states to bring transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and nondiscrimination. The contributing authors also explore how international human rights obligations should influence the framework for both domestic and international tax reforms. They address what human rights law requires of state tax policies and how tax laws and loopholes affect the enjoyment of human rights by people outside a state's borders. Because tax and human rights both turn on the relationship between the individual and the state, neo-liberalism's erosion of the social contract threatens to undermine them both.
Book Synopsis The European Convention on Human Rights by : Steven Greer
Download or read book The European Convention on Human Rights written by Steven Greer and published by Cambridge University Press. This book was released on 2006-11-30 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book critically appraises the European Convention on Human Rights as it faces some daunting challenges. It argues that the Convention's core functions have subtly changed, particularly since the ending of the Cold War, and that these are now to articulate an 'abstract constitutional model' for the entire continent, and to promote convergence in the operation of public institutions at every level of governance. The implications - from national compliance, to European international relations, including the adjudication of disputes by the European Court of Human Rights - are fully explored. As the first book-length socio-legal examination of the Convention's principal achievements and failures, this study not only blends legal and social science scholarship around the theme of constitutionalization, but also offers a coherent set of policy proposals which both address the current case-management crisis and suggest ways forward neglected by recent reforms.
Book Synopsis The individual application under the European Convention on Human Rights by : Linos-Alexandre Sicilianos
Download or read book The individual application under the European Convention on Human Rights written by Linos-Alexandre Sicilianos and published by Council of Europe. This book was released on 2019-06-27 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: An indispensable practical guide for any potential applicant and any legal professional This book, which is a practical guide aimed at both professional lawyers and potential applicants, clearly and comprehensively describes and analyses the main stages in the processing of an application before the organs of the European Convention on Human Rights. Detailed descriptions are provided of the Convention system, the Rules of the European Court of Human Rights and the procedures which the Court has developed to expedite and optimise case processing. Crafted by two specialists on the Convention, Linos-Alexandre Sicilianos, the current President of the European Court of Human Rights, and Maria-Andriani Kostopoulou, a lawyer at the Greek Court of Cassation, the book does not merely explain how to prepare and lodge an application, in particular as regards the formal requirements and admissibility criteria; it also presents a detailed assessment of a case by the various formations of the Court, covering all stages right through to the conclusion of proceedings. Finally, having analysed the judicial stage, the book goes on to describe the procedure for supervision of the execution of judgments before the Committee of Ministers of the Council of Europe.
Book Synopsis Implementation of the European Convention on Human Rights and of the Judgments of the ECtHR in National Case-law by : Janneke Gerards
Download or read book Implementation of the European Convention on Human Rights and of the Judgments of the ECtHR in National Case-law written by Janneke Gerards and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book questions the correctness of these assumptions and aims for further study of them. This is done by disentangling and illuminating the different elements underlying the interrelationship between the Court and the national courts. The objective is to distinguish between the requirements set by the Court; the constitutional powers and competences of national courts to interpret and apply international law, in particular the Convention; the way in which these courts actually use these competences to deal with the Court's interpretative approaches; and the type of criticism that is levelled at the Court's case-law. These elements are studied from the perspective of the Court as well as from a national perspective, in particular for Belgium, France, Germany, the Netherlands, Sweden and the United Kingdom. Analysing these elements separately enables a fruitful assessment of their interrelationship and provides a sound basis for a constructive debate on the implementation of the Convention in national law, which is based on solid constitutional foundations rather than assumptions and intuitions. The current book is therefore of great interest to those who are interested in debates on the interrelationship between the Court and the states - scholars, as well as judges, policy makers and politicians - but also to those who take a more general interest in constitutional implementation mechanisms, judicial powers and judicial argumentation.
Book Synopsis Diversity and European Human Rights by : Eva Brems
Download or read book Diversity and European Human Rights written by Eva Brems and published by Cambridge University Press. This book was released on 2012-11-22 with total page 499 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through redrafting the judgments of the ECHR, Diversity and European Human Rights demonstrates how the court could improve the mainstreaming of diversity in its judgments. Eighteen judgments are considered and rewritten to reflect the concerns of women, children, LGB persons, ethnic and religious minorities, and persons with disabilities in turn. Each redrafted judgment is accompanied by a paper outlining the theoretical concepts and frameworks that guided the approaches of the authors and explaining how each amendment to the original text is an improvement. Simultaneously, the authors demonstrate how difficult it can be to translate ideas into judgments, whilst also providing examples of what those ideas would look like in judicial language. By rewriting actual judicial decisions in a wide range of topics this book offers a broad overview of diversity issues in the jurisprudence of the ECHR and aims to bridge the gap between academic analysis and judicial practice.
