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Taxation At The European Court Of Human Rights
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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 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 Taxation and the European Convention on Human Rights by : Philip Baker
Download or read book Taxation and the European Convention on Human Rights written by Philip Baker and published by . This book was released on 2000* with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Protection of taxpayers by : Natalia Vorobyeva
Download or read book Protection of taxpayers written by Natalia Vorobyeva and published by Key Editore. This book was released on 2019-09-21 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book focuses on the protection afforded to taxpayers by the European Convention on Human Rights. It discusses the procedural guarantees of Article 6 of the Convention and the substantive rights guaranteed to taxpayers by Article 1 of Protocol no. 1 to the Convention (protection of property) and Article 14 of the Convention (prohibition of discrimination). These rights and guarantees are analysed through the prism of wide margin of appreciation afforded to the States in designing and implementing their tax policies.
Book Synopsis Taxation and the European Convention on Human Rights in the Domestic Law of the Council of Europe Countries by :
Download or read book Taxation and the European Convention on Human Rights in the Domestic Law of the Council of Europe Countries written by and published by . This book was released on 2001 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: "During the almost fifty years in which the European Convention on Human Rights has been in force, courts in the countries of the Council of Europe have had to grapple with a number of issues relating to the application of the Convention to tax matters. A substantial number of tax cases have gone from national courts to the European Commission of Human Rights or the European Court of Human Rights in Strasbourg. Locating the domestic tax courts' jurisprudence on taxation and human rights is far harder than accessing the Strasbourg jurisprudence. This issue attempts to fill that gap and contains a survey of domestic case law (and doctrinal writings) on the application of the Convention to tax matters."--Editor.
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 Protection of Taxpayer's Rights by : Włodzimierz Nykiel
Download or read book Protection of Taxpayer's Rights written by Włodzimierz Nykiel and published by . This book was released on 2009-01 with total page 411 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Contributions of the CJEU and the ECtHR in the Field of Taxpayers' Procedural Safeguards by : Lyubomir Antonov
Download or read book The Contributions of the CJEU and the ECtHR in the Field of Taxpayers' Procedural Safeguards written by Lyubomir Antonov and published by GRIN Verlag. This book was released on 2023-06-23 with total page 483 pages. Available in PDF, EPUB and Kindle. Book excerpt: Doctoral Thesis / Dissertation from the year 2023 in the subject Law - Tax / Fiscal Law, University of Strasbourg (Centre for International and European Studies), course: European Tax Law, language: English, abstract: The thesis addresses the challenge to compare both the CJEU and the ECtHR case-laws dealing with issues concerning the taxpayers' procedural rights. Those courts faced the same difficulty to guarantee the European taxpayers' rights while neither the EU Founding Treaties, nor the European Convention on Human Rights include stipulations with sheer fiscal purpose. However, despite that apparent mutism, the Convention and EU law turn out today to be fundamental sources in the field of taxation. Similarly to the CJEU, who impelled the Member States to direct taxation "downward harmonisation", the ECtHR set up a constructive case-law, which unveiled fiscal perspectives over stipulations that have not been conceived originally under such conception. The thesis is focused on the contributions both European courts delivered in the field of taxpayers' procedural safeguards and investigates into the existence of a common corpus: all taxation phases are thus covered, regardless of whether it is in the stage of tax base assessment, tax liquidation or tax collection, but as well and mostly so regarding the administrative oversight and prospective sanctions that could result from. The thesis overpasses its initial scope in order to examine legal tools and reasoning patterns European justices in both courts have put in place in order to give rise to taxpayers' real procedural safeguards.
Book Synopsis Taxation and the Right to Property : Case-law of the European Court of Human Rights by : N. Vorobyeva
Download or read book Taxation and the Right to Property : Case-law of the European Court of Human Rights written by N. Vorobyeva and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The article gives an overview of the general principles applied by the European Court of Human Rights when examining the complaints under Article 1 of Protocol No. 1 to the European Convention of Human Rights about fiscal measures applied by the state. It emphasises the wide margin of appreciation afforded to the states in tax matters. The article further describes the test applied by the Court when analysing a tax case. It indicates particular issues that might arise in relation to separate elements of the test such as the concept of possessions, quality of fiscal laws, individual and excessive burden, retroactive legislation, austerity measures and procedural safeguards in tax proceedings.
Author :Jacobus Johannes Maria Jansen Publisher :Kluwer Law International B.V. ISBN 13 :9041134034 Total Pages :274 pages Book Rating :4.0/5 (411 download)
Book Synopsis Fiscal Sovereignty of the Member States in an Internal Market by : Jacobus Johannes Maria Jansen
Download or read book Fiscal Sovereignty of the Member States in an Internal Market written by Jacobus Johannes Maria Jansen and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book deals with national sovereignty of Member States in tax matters, and the tensions created by the fact that the decisions by the European Court of Justice requires them to exercise consistently with the Community law. Contributions in the book cover a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States' policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States' fiscal sovereignty.
Book Synopsis Taxpayer Protection in the European Union by : Foundation for European Fiscal Studies
Download or read book Taxpayer Protection in the European Union written by Foundation for European Fiscal Studies and published by Springer. This book was released on 1998-11-13 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Free movement of persons, goods, services, and capital form the basis of the internal market of the European Union. Guaranteeing these freedoms necessitates minimising the differences between the tax systems of the member states. The first part of the book describes the role of the European Court of Justice and the Court of First Instance and evaluates how their activities have influenced the concept of taxpayer protection in the Member States. The second part provides a detailed study of the differences between member states' rules on taxpayer protection, particularly regarding recourse to judicial remedies, the problem of tax fines, and the assistance of expert tax advisors in tax appeals. This thorough and informative guide will benefit academics, law makers, and legal practitioners in the field by providing quality information on a current topic and encouraging thought and research on the economic and legal aspects of tax harmonisation and coordination in the European Union. Taxpayer Protection in the European Union comprises papers resulting from a research project and conference organised by the Foundation for European Fiscal Studies of the Erasmus University Rotterdam. This work is the fifth in a series initiated by the Foundation which organises postgraduate courses in European Tax Law.
Book Synopsis EU Case Law on Income Tax by : Servaas van Thiel
Download or read book EU Case Law on Income Tax written by Servaas van Thiel and published by . This book was released on 2001 with total page 628 pages. Available in PDF, EPUB and Kindle. Book excerpt: The impact of the income tax case law of the European Court of Justice on the traditional way in which EU Member States tax cross-border income flows. Detailed guidelines on the following questions: when does community law apply to a tax problem in Europe, when is a contested tax measure incompatible with community law, and on what grounds could such a contested measure be justified?
Book Synopsis Legal Protection Against Discriminatory Tax Legislation by : Hans L. M. Gribnau
Download or read book Legal Protection Against Discriminatory Tax Legislation written by Hans L. M. Gribnau and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In any democratically constituted regime, the real value of the principle of equality can be measured in a very revealing way: by evaluating the consistency and impartiality of tax legislation and its judicial review. Such an evaluation, using a comparative approach to applicable law in several European jurisdictions, is essentially what this book provides. The six authors, a supreme court justice, a professional tax consultant, a tax inspector, and three tax law academics, treat such crucial issues as the following: national variations in the extent of judicial power to review tax legislation; discriminatory tax legislation arising as a response to interest group pressures; the European Convention on Human Rights as the basis for the development of a fully operational principle of equality; the degree of appreciation that should be accorded the democratically legitimized legislature by the judiciary; the obligation to provide actual redress to victims of discrimination; and, the effect of the principle of freedom of establishment on the rules of international tax law. The authors refer throughout to all relevant sources of applicable law, including national constitutions, legislation, and case law; the EC Treaty and the European Convention on Human Rights; and the case law of the European Court of Justice and the European Court of Human Rights. Clearly a valuable work for tax practitioners and policymakers, Legal Protection against Discriminatory Tax Legislation will also be appreciated by professionals and officials concerned with the complex day-to-day ramifications of the principles of equality and non-discrimination in European society.
Book Synopsis Some Recent Decisions of the European Court of Human Rights on Tax Matters (and Related Decisions of the European Court of Justice). by : P. Baker
Download or read book Some Recent Decisions of the European Court of Human Rights on Tax Matters (and Related Decisions of the European Court of Justice). written by P. Baker and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The author examines decisions of the European Court of Human Rights from January 2015 to May 2016 relating to human rights and taxation including the application of the prohibition of double jeopardy; confidentiality, freedom of speech and taxpayer information; retrospective tax legislation; freedom from self-incrimination; confidentiality and privacy; exchange of information and procedural guarantees; discrimination in granting tax reliefs; justifiable discrimination for capital taxes; and the use of tax laws as a means of persecution; as well as recent human rights cases before the European Court of Justice.
Book Synopsis Tax, Inequality, and Human Rights by : Philip G. Alston
Download or read book Tax, Inequality, and Human Rights written by Philip G. Alston and published by Oxford University Press. This book was released on 2019-04-11 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the first time, Human Rights and Tax in an Unequal World brings together works by human rights and tax law experts, to illustrate the linkages between the two fields and to reveal their mutual relevance in tackling economic, social, and political inequalities. Against the backdrop of systemic corporate tax avoidance, the 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, with profound consequences for the wellbeing of citizens around the world. The essays collected examine where 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 role of states in bringing transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for the consequences of tax laws; and critically evaluate certain domestic tax rules through the lens of equality and non-discrimination. The contributing scholars and practitioners explore how an international human rights framework can anchor debates around international tax reform and domestic fiscal consolidation in existing state obligations. They address what human rights law requires of state tax policies, and what a state's tax laws and loopholes mean for the enjoyment of human rights within and outside its borders. Ultimately, tax and human rights both turn on the relationship between the individual and the state, and thus both fields face crises as the social contract frays and populist, illiberal regimes are on the rise.
Book Synopsis Taxation and the European Convention for the Protection of Human Rights : Substantive Issues : No Tax, No Society by : C. Endresen
Download or read book Taxation and the European Convention for the Protection of Human Rights : Substantive Issues : No Tax, No Society written by C. Endresen and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article the author researches to what extension the legal security for taxpayers is assured by the European Convention on Human Rights (ECHR). He tries to show that the ECHR never had the intention to include taxpayer rights and that it is hardly conceivable to achieve taxpayer protection of any practical significance through general international human rights conventions.
Book Synopsis Taxpayers in International Law by : Juliane Kokott
Download or read book Taxpayers in International Law written by Juliane Kokott and published by Bloomsbury Publishing. This book was released on 2022-03-24 with total page 645 pages. Available in PDF, EPUB and Kindle. Book excerpt: This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
