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Pris: 1318 SEK exkl. moms  |  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 | | |
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