Human rights and admissibility in trivial tax matters

Journal
Pijl, H.
European Taxation 2007 (Volume 47), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article examines the concept of human rights and the admissibility of cases in respect of (apparently) trivial tax matters as viewed by the UN Human Rights Committee and the European Court of Human Rights.