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International - Recent Tax Cases of the European Court of Human Rights

Country:
International
Author:
P. Baker
Issue:
European Taxation, 2012 (Volume 52), No 12
Published:
5 November 2012
This article discusses recent cases concerning the right to silence/freedom from self-incrimination in tax matters, and the need for full disclosure of evidence by revenue authorities in penalty cases. It also discusses cases on penalties fixed as a percentage of the tax underpaid, the removal of the suspension of limitation periods, and compensation to taxpayers for the breach of their Convention rights.
 
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