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European Union - Some Recent Decisions of the European Court of Human Rights on Tax Matters

European Union
P. Baker
European Taxation, 2014 (Volume 54), No 6
7 May 2014
The author examines recent decisions of the ECtHR relating to human rights and taxation including a claim regarding the failure to return aircraft seized in the course of a tax investigation of an unrelated party, a claim for an exemption from a government social security system where the applicant had private coverage, an allegation that the applicant's right to a fair trial had been breached where evidence was obtained as a result of an exchange of information and a case alleging tax police abuse.
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