International - Recent Tax Cases of the European Court of Human Rights
- P. Baker
- European Taxation, 2012 (Volume 52), No 12
- 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.