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Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'European human rights tax law.'
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test Human Rights, Right to a Fair Hearing, Right to Property, Article 1 of Protocol 1 ECHR, Article 6 ECHR, European Convention on Human Rights, European Charter of Human Rights, Margin of appreciation, Fiscal Stability, Value Added Tax.
Recent Court of Justice of the European Union (CJEU) and European Court of Human Rights (ECtHR) judgments imply that some form of ‘European Intervention’ providing for a coordinated approach towards the determination, and quantification of tax penalties has become necessary. Disproportionate tax penalties and concurrent penalties pose a serious hurdle to achieving the European Commission’s political mission to put a tax system in place ‘where everybody pays their fair share’ of taxation. Given current judicial trends, the situation calls for the creation of an ad hoc taxpayers’ charter which imposes red lines for tax penalty regimes. Matters such as ultra duplum, minimus vitalis, non bis in idem, ceiling rates for cumulative penalties and the coordination of punitive measures call for an element of harmonization. Tax harmonization, Disproportionate penalties, Minimum Vitalis, Fundamental Human Rights, The EU Charter on Human Rights, European Court of Human Rights, Non Bis In Idem, Taxpayers’ Charter, Tax penalties, Concurrent Tax Penalties
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Babin, Igor. "Features of the Application of the Decisions of the European Court of Human Rights by Ukrainian Courts in Tax Cases." DANUBE 11, no. 1 (March 1, 2020): 75–89. http://dx.doi.org/10.2478/danb-2020-0005.
Abstract The purpose of this article is to explore the subject of applying to the European Court of Human Rights in tax cases, the place of decisions of the European Court of Human Rights in the system of sources of tax law, the problems arising from the application of ECtHR decisions by Ukrainian courts in tax cases. The research was carried out using formal-dogmatic, system-structural, comparative-legal, historical and other methods of scientific cognition. The author concludes that it is important to use the decisions of the European Court of Human Rights to resolve public law disputes, the subject of which is public finances. After all, the Ukrainian tax system and tax legislation, the tax status of taxpayers and tax authorities should be based on the fundamental principles enshrined in the Convention and which have repeatedly been systematically interpreted in the decisions of the European Court of Human Rights.
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Polenchuk, M. D. "Taxpayer protection standard in international tax disputes." Law Enforcement Review 6, no. 2 (June 22, 2022): 106–19. http://dx.doi.org/10.52468/2542-1514.2022.6(2).106-119.
The research project aims to find the most optimal solution to develop the current level of taxpayers' guarantees in the tax treaty disputes resolution procedures.The subject of the article is the analysis of the case law of the European Court of Human Rights on application and interpretation of Article 6 “Right to a fair trial” of the European Convention on Human Rights in the context of the tax treaty disputes resolution procedures.The Author believes that the standard of protection of human right to a fair trial can be used as a starting point for the development of a taxpayer protection standard in the tax treaty disputes resolution procedures.The methodology of the research includes the logical and analytical methods, such as analysis and synthesis, induction and deduction, as well as formal legal interpretation of the European Convention on Human Rights and the case law of the European Court of Human Rights.The key findings are the following. Currently, the international tax disputes resolution procedures under tax treaties based on the OECD / UN Model Tax Conventions are contrary to Article 6 of the European Convention on Human Rights. The mutual agreement procedure, which provides the taxpayer with the opportunity personal participation, could eliminate such a contradiction.The main results, scope of application. The study showed that two approaches in relation to application of the Article 6 of the European Convention on Human Rights to tax disputes can be defined – (a) formal and (b) “substantial”.Formally, the guarantees of Article 6 of the European Convention on Human Rights do not apply to taxpayers in tax treaty disputes resolution procedures, i.e. mutual agreement procedure and arbitration, at least as long as a taxpayer has access to the national court of one of the contracting states to protect the violated rights. Under the case law of the European Court of Human Rights cross-border tax disputes are not typical category of disputes. At the moment the European Court of Human Rights does not express a position on the merits of such disputes with reference to the wide discretion of states in the field of taxation.Nevertheless, according to the “substantial” approach it is necessary to extend guarantees of the right to a fair trial to taxpayers in the tax treaty disputes resolution procedures. This conclusion is based on the fact that the national courts cannot be treated as an effective means of protection of the rights of taxpayers as it is determined by the Article 13 of the European Convention on Human Rights. This approach is in line with the trend set by EU Directive 2017/1852 on tax dispute resolution mechanisms in the European Union, as well as the idea of foreign researchers to develop a global standard for protecting the rights of taxpayers.In the Author’s view, compliance with the fair trial guarantees requires provision of direct participation of the taxpayers in the tax treaty disputes resolution procedures. In this case, the taxpayer will receive the opportunity to be heard and to review all the evidence and procedural documents on the case. The participation of the taxpayer will mitigate the key drawback of the mutual agreement procedure - the lack of a guarantee of a final decision on the case. This is especially important for those states that do not use arbitration, such as Russia.The main conclusion is that the application of the standard of protection of human right to a fair trial in relation to the taxpayers in the tax treaty disputes resolution procedures is an efficient way to develop the current mutual agreement procedure and arbitration and to increase the confidence of taxpayers in these mechanisms.
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Richardson, Mirugia. "The EU and ECHR Rights of the Defence Principles in Matters of Taxation, Punitive Tax Surcharges and Prosecution of Tax Offences." EC Tax Review 26, Issue 6 (November 1, 2017): 323–34. http://dx.doi.org/10.54648/ecta2017035.
Where national tax legislation comes within the scope of EU law, it must be compatible with the principle of the rights of the defence, as developed by the Court of Justice of the European Union in its case law and found in the Charter of Fundamental Rights of the European Union. The rights of the defence proclaimed by the European Convention on Human Rights (ECHR) is also applicable in tax matters when a tax dispute involves a criminal charge. For the European taxpayer it may not be clear if and when the principle of the rights of the defence can be invoked or how the rights of the defence in EU law and the rights of the defence of the ECHR influence domestic tax proceedings. Broadly speaking, customs duties, harmonized indirect taxes and to some extent direct taxes fall under the EU rights of the defence, while the ECHR applies to tax matters in which punitive measures occur or criminal prosecution takes place.
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SUKHANOVA, Daria, Siuzanna TSURKANU, Ruslan ENNAN, Olha BALATSKA, and Lesia STRELBITSKA. "ECtHR Practice of Resolving Disputes on Royalty Taxation for the Use of Copyright Objects." Journal of Advanced Research in Law and Economics 10, no. 7 (December 31, 2019): 2113. http://dx.doi.org/10.14505/jarle.v10.7(45).24.
The European Court of Human Rights is increasingly focusing on the compatibility of tax law and intellectual property law with European standards of human rights and fundamental freedoms in the relationship between tax authorities and taxpayers. To increase the efficiency of the work of the bodies of the State Tax Service of Ukraine, as well as the judicial authorities of Ukraine and to ensure an adequate level of protection of the rights and interests of individuals and legal entities, it is important to analyze the ECtHR's practice of resolving royalties for the use of copyright objects. The research methodology consists of general theoretical and special scientific methods, namely: dialectical, historical, systemic, modeling and abstraction, induction, deduction, analysis, synthesis, comparative-legal method, and theoretical modeling. The study analyzes the ECtHR's practice of the settlement of disputes on royalty taxation for the use of copyright objects, clarifies the grounds and key positions of the European Court of Human Rights for resolving disputes related to royalty taxation, and reveals the value of the case-law of the European Court of Human Rights in the development of the tax system of Ukraine.
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Bahçeci, Barış, and Demirhan Burak Çelik. "Case Law Trend: The Question of Interaction Between the Tax and Criminal Proceedings in the ECtHR Case-Law." Intertax 50, Issue 8/9 (July 1, 2022): 649–62. http://dx.doi.org/10.54648/taxi2022063.
This objective of this study is to analyse the definition and the application of the concept of sufficiently close in substance and in time by the European Court of Human Rights (ECtHR) in terms of tax penalties. The Court implements this concept in Article 4 of the Protocol Number 7 of the European Convention on Human Rights (ECHR) and intends to regulate the interaction between the two sets of (tax and criminal) procedures that deal with the penalization of the same matter. The progress of the case law is examined from the Glantz and Nykänen judgments in 2014 and the Kristjansson judgment in 2021. Two research questions are addressed: What is the connection in substance, and what is the connection in time? For the first question, the case law points out that the connection in substance requires the repetition in collection evidence. However, the boundaries of the relationship that should be established between the two sets of proceedings are uncertain and debatable. For the second question, the temporal connection has not yet been defined in case law, and its application overlaps with the scope of the right to a fair trial. Thus, it is seen that the boundaries in the both contexts need to be redrawn in order to eliminate the current ambivalence. ECtHR case-law, interaction between proceedings, connection in substance, connection in time, ne bis in idem, tax penalty, tax procedure, right to a fair trial.
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Doan, Kien Trung. "EU’s Legal Framework on Personal Income Tax and Suggestions for Asean to Protect The Rights of Taxpayers." Journal of Contemporary Sociological Issues 2, no. 2 (August 31, 2022): 92. http://dx.doi.org/10.19184/csi.v2i2.31448.
The European Union (EU) has a complete and standard legal system, which is always the object of research and evaluation to learn for many countries. The EU comprises countries with an appropriate personal income tax system to ensure human rights. To ensure equality and human rights, and development in every member state, the EU seeks to harmonise personal income tax law, an area primarily of national jurisdiction. This article aims to study and evaluate some basic regulations that the EU has issued to create compatibility of the personal income tax law of the member states, better ensure human rights and promote the development of the Union. Based on the experiences of the EU, the article analyses some implications for the harmonisation of personal income tax law within the ASEAN from the perspective of international private law.
Keywords: Personal Income Tax, Legal Harmonisation, EU, ASEAN
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Baker, Philip, and Philip Baker. "BEPS Action 16: The Taxpayers Right to an Effective Legal Remedy Under European Law in Cross-Border Situations." EC Tax Review 25, Issue 5/6 (November 1, 2016): 335–45. http://dx.doi.org/10.54648/ecta2016033.
This article starts from the reasonable assumption that the implementation of the base erosion and profit shifting (BEPS) project increases legal uncertainty in tax matters. The shift from the isolated and bilateral exercise of taxing jurisdiction to international tax coordination in the framework of the BEPS project is not accompanied by a corresponding global convergence in the exercise of legal remedies, which remain confined to their national boundaries. In line with their previous research, the authors address hereby the right of taxpayers to an effective legal remedy under European tax law, taking into account the dialogue among Courts in respect of legal values contained in national Constitutions of European Union (EU) Member States, the EU Charter of Fundamental Rights and the European Convention on Human Rights. The focus is on the right to an effective legal remedy in cross-border tax procedures, with special emphasis on mutual agreement procedures and mutual assistance. The authors suggest a two-tier mechanism with the involvement of taxpayers and tax authorities, which allows for an effective exercise of the right of defence and does not require major changes in the wording of treaty clauses modelled after Articles 25 and 26 OECD MC. Hopefully, something that other international institutions, including the United Nations, may consider for the future. The authors suggest filling this gap with their proposal for a BEPS Action 16.
Dissertations / Theses on the topic "European human rights tax law":
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Rosenberg, Jennifer. "The penalty fee in the Electricity Certificates Act : in relation to article 6 in the European Convention on Human Rights." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14192.
The government of Sweden encourage the development of electricity produced from renewable sources by maintaining an electricity certificates system in which producers that use renewable sources in their production are given certificates. The system is regulated in the Swedish Electricity Certificates Act (lag (2003:113) om elcertifikat). To prevent fraudulent behaviour a penalty fee is charged upon producers that have recieved certificates due to incorrect or misleading information. The penalty fee can be appealed to a court but under the Electricity Certificates Act it is not allowed to reduce or adjust. The purpose of this thesis is to analyse if the penalty fee in the Electricity Certificates Act meets the requirements of legal certainty in article 6 of the European Convention on Human Rights (the Convention) including right to a fair trial and to be seen as innocence until proven guilty. The method used is analysing applicable sources in accordance with the Swedish legal hierarchy in which laws have the highest value. The Convention is incorporated into Swedish law and has the same legal value as such. Judgments from the European Court of Human Rights on the Swedish tax surcharge are used for guidance on how to interpret article 6 in the Convention. Two cases from Swedish courts concerning the penalty fee are used to find what problems the penalty fee encounters in a legal process. The rules on the penalty fee does not allow adjustments of it and circumstances in each case cannot be taken into consideration, therefore the penalty fee can be charged even when it would be unreasonable and there is a conflict with legal certainty in article 6 of the Convention. For that matter rules on evidentiary issues also has to be implemented. Courts can refuse to use rules which are in conflict with the Convention, but it is concluded that a change in regulation is needed.
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Varju, Márton. "On divergence in European human rights laws : the European Convention on Human Rights and European community law: a claim of non-divergence." Thesis, University of Hull, 2008. http://hydra.hull.ac.uk/resources/hull:993.
The issue of divergence in human rights protection (adjudication) between the law of the European Convention on Human Rights (ECHR) and European Community/Union (EC/EU) law has been in the centre of academic attention for decades. The position that there are instances of divergence and there is a risk of divergence between the two legal orders has gained authority in academic discourse despite the fact that its premises were subject to challenges on numerous occasions. The claim that human rights protection in EC law is divergent from that under the ECHR appears to suffer from certain shortcomings. First, it is not clear how the divergence claim addresses the question of incommensurability that unavoidably emerges in a comparison of judgments originating from different jurisdictions. Second, the divergence claim has largely eluded to address the quality of flexibility possessed by ECHR and EC human rights law. Both legal orders operate mechanisms of flexibility that enable a treatment of differing human rights solutions other than rejection. In reaction to these problems the present thesis advances the arguments of flexibility and similarity. The flexibility argument holds that the issue of divergence is largely neutralised by the ability of ECHR law (and to a lesser extent of EC law) to react to the problem of divergence flexibly. This entails that the human rights solutions of Community courts could often be accommodated within the flexible framework of ECHR law. The similarity argument provides that the style of human rights protection in ECHR and EC law is similar. The comparison of styles is based on a general system of analysis that aims to avoid the problem of incommensurability. The two arguments are not independent - the success of each argument depends on the availability of the other. The limits of flexibility are found in the requirement of similarity and the impreciseness of the similarity argument is corrected by the potentials inherent in the flexibility argument. On this basis, the relationship between ECHR and EC law could be described as a flexible status of non-divergence.
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Bodin, de Galembert Noémie de. "European Community and human rights : the antitrust enforcement procedure facing article 6 of the European Convention on Human Rights." Thesis, McGill University, 2002. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=78211.
The Senator Lines' case, currently pending before the European Court for Human Rights, reveals a lack of procedural fairness of the European Antitrust enforcement under the terms of the European Convention for Human Rights. But in spite of a well-established concern for Fundamental Rights from the European Community, the later is still not bound by the Convention. That is why it is critical that the EC accede to the Convention following the example of its branches. Meanwhile, it is necessary to determine whether the Member States could be held responsible for the Community's acts that violate the rights protected by the Convention. That is the question the Court will have to answer in the Senator Lines' case. Nevertheless, the Council Regulation which organises the antitrust enforcement procedure must be reformed in order to ensure an indispensable balance of power.
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Galip, Bugem. "The European human rights law with emphasis on the Cyprus question : land claims and human rights, arguments before the European Court of Human Rights." Thesis, University of Sussex, 2014. http://sro.sussex.ac.uk/id/eprint/51577/.
This thesis presents a critical analysis of the property rights in terms of Article 1 of Protocol No. 1 (P1-1) of the European Convention on Human Rights (ECHR) to the property conflict in Cyprus. The theme that runs through the paper is whether property disputes in Cyprus have had an impact on the established case law of the European Court of Human Rights (ECtHR). Also addressed is the extent to which Cypriot property claims caused the Court to depart from its traditional approach concerning property rights under the ECHR and whether these cases before the Court have introduced a new aspect to the understanding and interpretation of the protection of property rights in the Convention system, specifically the application of the P1-1 to the Convention. The Court's approach, in its various precedents, in examining property rights within the remit of P1-1 will be compared with the property claims from Cyprus in order to determine the unique and significant character of the Cypriot property cases and to analyse their relationship with the right to property under P1-1 to the ECHR.
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Dimgba, Nnamdi. "European Community Competition Law procedure and the European Convention of Human Rights." Thesis, University of the West of England, Bristol, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.418422.
This thesis is concerned with the subject of human rights protection in the field of European Community competition law. In particular, it looks at the cOlnpliance of Community competition law procedure with the European Convention on Human Rights. This subject is considered not only interesting but also necessary for at least two reasons. The first is the fact that even though the COlnn1unity is not a party to the Convention, all the Member States are on their own parties to it. These Member States are often saddled with the obligation of implementing Community sanctions on undertakings for violations of the con1petition rules. If the procedure for arriving at those sanctions is not compliant with the Convention, to what extent then could these Member States assist in enforcing the sanctions in keeping with their obligations under Community law, and still operate within their obligations under the Convention? The second is the fact that undertakings consistently raise Convention points and defences even before the Comn1unity Courts, notwithstanding the fact that the Community is not a party to the Convention. To what extent then are they entitled to do so? The answer must be tied to the question of the extent to which the Convention is a part of Community law. At the root of the whole problem are the enormous and multiple responsibilities which the Commission dispenses in the enforcement of cOlnpetition law. These responsibilities are considered, at least by both undertakings and commentators, to be quite contradictory in the sense that the Commission adorns different garbs such as that of policy-making, investigation, prosecution and decisionmaking, almost simultaneously. This thesis discusses these issues. It calls for a major change to the way competition law is enforced in the Comn1unity. This major change is to comprise of two components, an external and an internal one. Externally, it calls for the Community's accession to the European Convention on Human Rights, in order to bring the Community institutions, including the Courts, to the supervisory control of the European Court of Hmnan Rights. This would, at least symbolically, raise the overall level of hun1an rights protection in competition law. The internal component would consist of breaking the cumulative powers of the Commission and the transfer of first instance decision-making power to a judicial organ, either to the Court of First Instance, or to a court to be specially set up for competition law. This last component would raise, not just symbolically, but also in real terms, the level and perception of human rights protection in Community competition law procedure.
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Peresztegi, Agnes. "Compensation for human rights violations against Hungarian Jewry." Thesis, McGill University, 1997. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=20543.
There is no comprehensive monograph dealing with the complex legal issues of compensation for the damage done to European Jews by the Nazi regime. The purpose of this thesis is to set forth and analyze the political and legislative means employed by the Hungarian Government to settle human rights claims brought by Hungarian Jewish citizens and Jewish organizations arising from Hungarian legislation discriminating against Jews, and from the nationalization and confiscation of property by the former communist regime in Hungary. The thesis also examines the German compensation system as it applies to Hungarian Jewish citizens.
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Leino-Sandberg, Päivi. "Particularity as universality : the politics of human rights in the European Union /." Helsinki : Erik Castrén Institute of International Law and Human Rights, 2005. http://ethesis.helsinki.fi/julkaisut/oik/erikc/vk/leino-sandberg/particul.pdf.
Storey, Hugh Henry. "Human rights and problems of immigration law : a study of the European Convention on Human Rights." Thesis, University of Leeds, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.413083.
Christou, Theodora A. "Justice and trust : the European Arrest Warrant and human rights." Thesis, Queen Mary, University of London, 2013. http://qmro.qmul.ac.uk/xmlui/handle/123456789/8380.
This thesis considers the relationship between human rights and the principle of mutual recognition as applied in criminal matters. It examines the impact of the European Arrest Warrant (EAW) on human rights and highlights the importance of human rights for the success of mutual recognition measures. Having embarked on the mutual recognition programme, on the basis of largely theoretical presumptions, an attempt by the EU to reposition human rights and to ensure that a genuine area of justice exists for all, can be witnessed through recent Directives on defence rights,. This research addresses the scope and method of human rights protection with focus on the implementation of the EAW. In the first part, mutual recognition and the EAW are defined. The second part considers the practical effect of the EAW on human rights, setting out the ECHR minimum standards and the extended EU scope. The third part evaluates the defence measures adopted to date by the EU under the Stockholm Roadmap. The final part summarises the main research findings which show that human rights are key to promoting mutual trust. The scope of some rights has already been extended and reinforced by the Charter of Fundamental Rights or the EU defence rights measures. The thesis argues that the best method for reinforcing these rights in practice is a tripartite collaborative approach between the EU, Member States and the Council of Europe. In order to address the tension between human rights and mutual recognition, work needs to continue beyond adoption of the Stockholm measures. It requires genuine commitment on the part of the EU institutions and Member States for the necessary amendments, adoptions, implementation and human rights protection to take place and be reflected in practice.
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Walz, Alexa. "The human rights responsibilities of host states in relation to child marriages involving refugees, a study of European responses to the European refugee crisis." Master's thesis, Faculty of Law, 2019. http://hdl.handle.net/11427/31301.
Child marriage is defined as a marriage or informal union in which one of the spouses is under the age of 18. It is a widespread form of gender-based violence rooted in gender inequality, religious and cultural beliefs, and traditions. The practice is often associated with poverty, lack of education, domestic violence, and early pregnancy which entails serious health implications for girls. In times of armed conflict, child marriage frequently occurs as a coping strategy due to an increase of poverty and security threats. Ongoing crises in the Middle East and Africa have brought hundreds of thousands of refugees to Europe. Among them are hundreds of minor married girls, and European states are often unsure how to deal with them. This thesis aims to identify state obligations under international and European regional human rights law and refugee law. It finds that international human rights documents seek to eliminate child marriage through criminalisation of the practice but fail to determine a minimum age of marriage. International refugee law recognises child marriage as an asylum ground but does not stipulate binding provisions regarding family unity with the girl’s parents or her husband. Analysis of European law shows that the approach adopted by the Council of Europe corresponds with UNHCR guidelines, including a broad understanding of family. The European Union, on the other hand, follows a more restrictive way, excluding married minors from family reunification with their parents and preventing them from reunification with their spouse until a certain age. Several European states have tightened their laws and no longer recognise any child marriages concluded abroad. This paper argues that this narrow approach ignores the need for a case-by-case assessment and thus violates international standards of child protection, particularly the best interests principle.
Books on the topic "European human rights tax law":
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Gümüşkaya, Gamze. Mülkiyet hakkında vergisel müdahaleler bakımından insan hakları Avrupa Mahkemesi'ne kişisel başvuru. Şişli, İstanbul: XII Levha, 2010.
Ruggeri, Stefano, ed. Human Rights in European Criminal Law. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-12042-3.
Ian, Mason, and Honourable Society of Lincoln's Inn., eds. Fair trial - safeguards in European law. Bembridge: Palladian Law for The Honourable Society of Lincoln's Inn, 1999.
Book chapters on the topic "European human rights tax law":
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Pisillo Mazzeschi, Riccardo. "The European System of Human Rights." In International Human Rights Law, 211–24. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-77032-7_11.
Gerbaldo, Federica. "European Court of Human Rights." In Encyclopedia of Law and Economics, 798–805. New York, NY: Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4614-7753-2_584.
Gerbaldo, Federica. "European Court of Human Rights." In Encyclopedia of Law and Economics, 1–8. New York, NY: Springer New York, 2015. http://dx.doi.org/10.1007/978-1-4614-7883-6_584-1.
Gerbaldo, Federica. "European Court of Human Rights." In Encyclopedia of Law and Economics, 1–7. New York, NY: Springer New York, 2021. http://dx.doi.org/10.1007/978-1-4614-7883-6_584-2.
Ryan, Mark, and Steve Foster. "The European Convention on Human Rights." In Unlocking Constitutional and Administrative Law, 463–512. 5th ed. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003262138-16.
Cranmer, Frank. "The European Convention on Human Rights." In Leading Works in Law and Religion, 55–74. Abingdon, Oxon [UK] ; New York, NY : Routledge, 2019. | Series: Leading works in law: Routledge, 2018. http://dx.doi.org/10.4324/9780429401015-5.
Rogers, W. V. H. "Tort Law and Human Rights: A New Experience." In European Tort Law 2002, 35–64. Vienna: Springer Vienna, 2003. http://dx.doi.org/10.1007/978-3-7091-6097-8_2.
Baker KC, Philip. "Tax Treaties and Human Rights Law." In The Oxford Handbook of International Tax Law, 417–32. Oxford University Press, 2023. http://dx.doi.org/10.1093/oxfordhb/9780192897688.013.25.
Abstract This chapter explores the relationship between tax treaties and human rights law. The network of over 3,500 largely bilateral tax treaties has been negotiated and developed almost entirely on the basis of model conventions whose origins predate the main developments in human rights law. It would not be surprising, therefore, if there were a need to update the models to comply with those norms. The starting point is to recognize that tax treaties, like any part of a tax system, may be scrutinized for compatibility with human rights norms. The chapter focuses on the provisions of the European Convention on Human Rights (ECHR) and, to a lesser extent, of the International Covenant on Civil and Political Rights (ICCPR). It begins by looking at the case law under the ECHR where a tax treaty has been considered by the European Court of Human Rights (ECtHR). The chapter then considers how those provisions of the ECHR most relevant to taxation may interrelate to tax treaties in respect to a number of specific, identified issues.
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Ennio La Scala, Agostino. "Chapter 32 – The Taxpayer’s Human Rights in the Examination of the European Court of Human Rights." In Legal Remedies in European Tax Law. IBFD, 2009. http://dx.doi.org/10.59403/2jmvz0t036.
Baker, Philip. "Chapter 35 – Some Comments on European Tax Law and Human Rights." In Legal Remedies in European Tax Law. IBFD, 2009. http://dx.doi.org/10.59403/2jmvz0t039.
Conference papers on the topic "European human rights tax law":
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Gerasimenko, Yuliya, and Elena Synkova. "On the interpretation of the norms of tax law by the European Court of Human Rights." In The 20th anniversary of Russia's accession to the Council of Europe. History and prospects ». ru: INFRA-M Academic Publishing LLC., 2016. http://dx.doi.org/10.12737/23327.
Višekruna, Aleksandra. "PROTECTION OF RIGHTS OF COMPANIES BEFORE THE EUROPEAN COURT OF HUMAN RIGHTS." In PROCEDURAL ASPECTS OF EU LAW. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2017. http://dx.doi.org/10.25234/eclic/6524.
Tronts, V. M., and S. Yu Bondarenko. "HUMAN RIGHTS AND FUNDAMENTAL FREEDOMS IN THE EU CASE LAW: A STUDY OF THE INTERSECTION OF EU LAW AND INTERNATIONAL HUMAN RIGHTS STANDARDS." In LEGAL SUPPORT OF EUROPEAN INTEGRATION: GENERAL LEGAL AND SECTORAL ASPECT. Baltija Publishing, 2024. http://dx.doi.org/10.30525/978-9934-26-424-5-25.
Zametina, Tamara Vladimirovna, Elena Valeryevna Kombarova, and Elena Yurevna Balashova. "Human Rights as a Universal Value in the Context of Artificial Intelligence Development." In XIV European-Asian Congress "The value of law" (EAC-LAW 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201205.003.
Rey, Alessandro. "Tax Objection Agency in Indonesia." In Proceedings from the 1st International Conference on Law and Human Rights, ICLHR 2021, 14-15 April 2021, Jakarta, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.14-4-2021.2312507.
Dobroboh, L. M. "DEMOCRACY, HUMAN RIGHTS AND THE RULE OF LAW AS EUROPEAN VALUES." In LEGAL SUPPORT OF EUROPEAN INTEGRATION: GENERAL LEGAL AND SECTORAL ASPECT. Baltija Publishing, 2024. http://dx.doi.org/10.30525/978-9934-26-424-5-9.
Shen, Taixia. "On the Second Major Reform of European Court of Human Rights." In 2016 International Conference on Politics, Economics and Law (ICPEL 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icpel-16.2016.10.
Utama, Satria. "The Reconstruction of Tax Treaty In Indonesia." In Proceedings from the 1st International Conference on Law and Human Rights, ICLHR 2021, 14-15 April 2021, Jakarta, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.14-4-2021.2312319.
Velieva, Dzhamila Seifaddinovna, and Mikhail Vyacheslavovich Presnyakov. "The Problem of the Content Determinacy of Main Human Rights and Freedoms in the Context of a “Generation” Theory." In XIV European-Asian Congress "The value of law" (EAC-LAW 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201205.067.
Mrčela, Marin. "ADVERSARIAL PRINCIPLE, THE EQUALITY OF ARMS AND CON FRONTATIONAL RIGHT – EUROPEAN COURT OF HUMAN RIGHTS RECENT JURISPRUDENCE." In PROCEDURAL ASPECTS OF EU LAW. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2017. http://dx.doi.org/10.25234/eclic/6519.
Reports on the topic "European human rights tax law":
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Ferreira, Nuno, Judith Townend, William McCready, Erika Carrière, Hannah Farkas, and Samantha Robinson. Developing a cost-free legal advice service for asylum seekers and migrants in Brighton and Hove. University of Sussex Migration Law Clinic, November 2022. http://dx.doi.org/10.20919/wptu7861.
In 2018, a team of University of Sussex undergraduate law students working under the supervision of academic staff, conducted the Migration Law Clinic Pilot Study. This was in response to growing and grave concerns about the lack of availability of legal support and services for those seeking asylum and other forms of leave to remain in the UK. These concerns have only heightened in the intervening period: most recently, in response to the government’s publication of a draft Bill of Rights to repeal and replace the Human Rights Act 1998, which would make it much more difficult for potential deportees to rely on Article 8 of the European Convention on Human Rights (ECHR) to prevent removal and might have a wider impact on the rights and status of vulnerable groups of migrants in the UK; and, among other initiatives, the government’s intention to involuntarily relocate asylum seekers to Rwanda, which will then be responsible for processing the asylum claim and for providing asylum in successful cases. The purposes of the study were: i) To better understand some of the challenges faced by asylum seekers and vulnerable migrants living in Brighton and Hove when applying for asylum, and other forms of leave to remain and leave to enter. ii) To identify the extent and reasons for any shortfall in cost-free immigration and asylum law advice and representation in Brighton and Hove. iii) To gauge whether there was demand for additional free legal advice in the form of a university law clinic, specialising in immigration and asylum law. The team undertook a review of the legal framework that governs the provision of legal aid for immigration and asylum law matters and of relevant academic commentary on its impact. The team also gathered new empirical data based on interviews with a range of local stakeholders. This report sets out the team’s findings, describes how it informed the development of the clinic, and makes recommendations both for the further development of the Clinic and for changes to the provision of legal aid. Finally, it offers advice to other universities contemplating setting up their own clinic in this area.
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Cvijić, Srdjan, Nikola Dimitrov, Leposava Ognjanoska Stavrovska, and Ivana Ranković. Bilateral Disputes and EU enlargement: A Consensual Divorce. Belgrade Centre for Security Policy, May 2024. http://dx.doi.org/10.55042/xubk6023.
Bilateral disputes between European Union member states and candidate countries are one of the key obstacles to EU enlargement. They have been plaguing the EU accession process ever since the breakup of Yugoslavia and the subsequent border dispute between EU member Slovenia and candidate country Croatia which then ensued. More recently we have the case of North Macedonia. It became a candidate country in 2005 but ever since, its accession negotiations have been bogged down by endless bilateral disputes. While the case of North Macedonia and its decades long conflicts with Greece and Bulgaria are the most well-known of such cases, they are not the only ones. In a seminal 2018 publication the Balkans in Europe Policy Advisory Group (BIEPAG) outlined the most prominent “open” or “latent” disputes between EU member states and candidate countries in the Western Balkans. Ranging from border to territorial disputes, or ones concerning the status of national minorities, four out of five candidate countries in the region – Albania, Bosnia and Herzegovina, North Macedonia or Serbia, has a bilateral dispute with one or more EU member states. If you look at new candidates Ukraine and Moldova and potential candidate Georgia however, the list of active or potential bilateral disputes is even longer. Even when a candidate country meets the criteria to progress in EU accession talks, bilateral disputes can delay it for years or even decades as in the case of North Macedonia. In this way such disputes present a serious challenge to the credibility of the EU enlargement process. In the context of the war in Ukraine, as we have seen with regard to the policies of Viktor Orbán’s Hungary towards Ukraine, invoking bilateral disputes can seriously challenge the geopolitical orientation and the security of the entire Union. On the legal side, since most of these issues fall outside the scope of the EU law and are not covered by the accession criteria, there is a need to think of an institutional mechanism to deal with bilateral disputes. Enlargement policy does not offer an appropriate platform for settlement of bilateral disputes, especially for those that fall outside the EU law. Hence, these issues should be addressed via the international legal dispute resolution toolbox and thus be subjects of separate processes. The EU’s role however cannot be passive. It should invest efforts in these processes in order for them to be mutually reinforcing and so that the accession process has a mollifying rather than tension amplifying effect on the issue. In its policy brief, published at the end of 2023, the European Council on Foreign Relations (ECFR) proposed updating the Copenhagen criteria such that they should include a stipulation to resolve bilateral issues between member states and candidate countries through external dispute resolution mechanisms: Territorial disputes should be referred to arbitration or the International Court of Justice, while those on minority rights should be dealt with by the European Court of Human Rights and other appropriate dispute settlement mechanisms. In this policy brief we suggest ways how to operationalise this proposal. First, we describe different types of vertical bilateral disputes (the ones that include asymmetrical relations) between EU members and Western Balkan candidate countries, then we outline international mechanisms to resolve them, and finally we propose an institutional architecture to remove bilateral disputes that fall outside of the scope of the Copenhagen criteria and the EU acquis from the purview of EU accession talks.
