Some Recent Cases from the European Court of Human Rights
- Philip Baker
- European Taxation, 2009 (Volume 49), No 6
- 1 June 2009
This article examines some recent cases of the European Court of Human Rights on various indirect and direct tax matters. The two cases discussed here relate to the denial of VAT input tax deductibility, where the supplier has failed timely to pay over the VAT, and the repercussions of the Yukos affair in Russia.