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European Union - Some Recent Decisions of the European Court of Human Rights on Tax Matters (and Related Decisions of the European Court of Justice)

Country:
European Union
Author:
P. Baker QC
Issue:
European Taxation, 2016 (Volume 56), No 8
Published:
13 July 2016
The author examines decisions of the ECtHR from January 2015 to May 2016 relating to human rights and taxation including the application of the prohibition of double jeopardy; confidentiality, freedom of speech and taxpayer information; retrospective tax legislation; freedom from self-incrimination; confidentiality and privacy; exchange of information and procedural guarantees; discrimination in granting tax reliefs; justifiable discrimination for capital taxes; and the use of tax laws as a means of persecution; as well as recent human rights cases before the ECJ.
 
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