Name: Taxation at the European Court of Human Rights (en Inglés)
Price: 608221.00 COP
Availability: InStock
Author: Attard, Robert ; de Albuquerque, Paulo Pinto
ISBN: 9789403518961

portada Taxation at the European Court of Human Rights (en Inglés)

Formato

Libro Físico

Autor

Robert Attard

Editorial

Kluwer Law International

Idioma

Inglés

N° páginas

232

Encuadernación

Tapa Dura

Dimensiones

23.4 x 15.6 x 1.4 cm

Peso

0.50 kg.

ISBN13

9789403518961

Categorías

Derecho internacional
Derecho de sociedades mercantiles
Derecho tributario y arancelario

Taxation at the European Court of Human Rights (en Inglés)

Robert Attard (Autor) · Kluwer Law International · Tapa Dura

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Reseña del libro "Taxation at the European Court of Human Rights (en Inglés)"

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.