Taxation And The European Convention On Human Rights

Author : Georg Kofler
Publisher : IBFD
ISBN 13 : 9087221118
Total Pages : 581 pages
Book Rating : 4.19/5 ( download)

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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."

Author : Robert Attard
Publisher : Kluwer Law International B.V.
ISBN 13 : 940352006X
Total Pages : 323 pages
Book Rating : 4.63/5 ( download)

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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.

Author : Philip Baker
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.61/5 ( download)

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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:

Author : Natalia Vorobyeva
Publisher : Key Editore
ISBN 13 : 882790381X
Total Pages : 78 pages
Book Rating : 4.10/5 ( download)

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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.

Author : Włodzimierz Nykiel
Publisher :
ISBN 13 : 9788376018638
Total Pages : 411 pages
Book Rating : 4.39/5 ( download)

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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:

Author : Bychawska-Siniarska, Dominika
Publisher : Council of Europe
ISBN 13 :
Total Pages : 124 pages
Book Rating : 4./5 ( download)

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Download or read book Protecting the right to freedom of expression under the European Convention on Human Rights written by Bychawska-Siniarska, Dominika and published by Council of Europe. This book was released on 2017-08-04 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: European Convention on Human Rights – Article 10 – Freedom of expression 1. Everyone has the right to freedom of expression. This right shall include freedom to hold opinions and to receive and impart information and ideas without interference by public authority and regardless of frontiers. This article shall not prevent States from requiring the licensing of broadcasting, television or cinema enterprises. 2. The exercise of these freedoms, since it carries with it duties and responsibilities, may be subject to such formalities, conditions, restrictions or penalties as are prescribed by law and are necessary in a democratic society, in the interests of national security, territorial integrity or public safety, for the prevention of disorder or crime, for the protection of health or morals, for the protection of the reputation or rights of others, for preventing the disclosure of information received in confidence, or for maintaining the authority and impartiality of the judiciary. In the context of an effective democracy and respect for human rights mentioned in the Preamble to the European Convention on Human Rights, freedom of expression is not only important in its own right, but it also plays a central part in the protection of other rights under the Convention. Without a broad guarantee of the right to freedom of expression protected by independent and impartial courts, there is no free country, there is no democracy. This general proposition is undeniable. This handbook is a practical tool for legal professionals from Council of Europe member states 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.

Author : Lyubomir Antonov
Publisher : GRIN Verlag
ISBN 13 : 3346895300
Total Pages : 483 pages
Book Rating : 4.01/5 ( download)

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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.

Author : Pieter Van Dijk
Publisher : Springer
ISBN 13 :
Total Pages : 684 pages
Book Rating : 4.83/5 ( download)

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Download or read book Theory and Practice of the European Convention on Human Rights written by Pieter Van Dijk and published by Springer. This book was released on 1990 with total page 684 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kluwer Law International is happy to announce the third edition of Van Dijk & Van Hoof's classic work: Theory & Practice of the European Convention on Human Rights. The developments which have taken place under the Convention since the second edition was published have been numerous & comprehensive, & the Convention has gained a central position in the legal systems of many European countries. Three Protocols have been added to the Convention; the number of Parties to the Convention has grown from twenty-two to no less than thirty-six; & the case-law concerning the Convention has increased significantly. Like its predecessors, this third edition offers a full description of the present procedural practice & case-law of both the European Commission & the European Court of Human Rights, & is an indispensable guide. Protocol No. 11 to the Convention, which will enter into force by the end of 1998, will drastically change the supervisory system under the Convention, establishing one Court. This new Court will also perform the present functions of the Commission & it is expected that it will be guided by the Commission's procedures & working methods, & by its case-law concerning admissibility. This new edition will therefore remain relevant for the practice & case-law of the new Court for many years to come.

Author : William A. Schabas
Publisher : Oxford University Press
ISBN 13 : 0191066761
Total Pages : 1414 pages
Book Rating : 4.64/5 ( download)

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Download or read book The European Convention on Human Rights written by William A. Schabas and published by Oxford University Press. This book was released on 2015-09-24 with total page 1414 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Convention on Human Rights: A Commentary is the first complete article-by-article commentary on the ECHR and its Protocols in English. This book provides an entry point for every part of the Convention: the substance of the rights, the workings of the Court, and the enforcement of its judgments. A separate chapter is devoted to each distinct provision or article of the Convention as well as to Protocols 1, 4, 6, 7, 12, 13, and 16, which have not been incorporated in the Convention itself and remain applicable to present law. Each chapter contains: a short introduction placing the provision within the context of international human rights law more generally; a review of the drafting history or preparatory work of the provision; a discussion of the interpretation of the text and the legal issues, with references to the case law of the European Court of Human Rights and the European Commission on Human Rights; and a selective bibliography on the provision. Through a thorough review of the ECHR this commentary is both exhaustive and concise. It is an accessible resource that is ideal for lawyers, students, journalists, and others with an interest in the world's most successful human rights regime.

Author : Hans L. M. Gribnau
Publisher :
ISBN 13 : 9789041199157
Total Pages : 0 pages
Book Rating : 4.52/5 ( download)

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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.