International - Some Recent Decisions of the European Court of Human Rights on Tax Matters
- P. Baker
- European Taxation, 2012 (Volume 52), No 6
- 14 May 2012
In this note, the author examines recent decisions of the European Court of Human Rights regarding the retroactive application of legislation to decided cases, taxation and the freedom of religion, surcharges and para-fiscal levies, and abuse by tax authorities.