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

Journal
Baker, P.
International
European Taxation 2012 (Volume 52), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this note, the author examines recent decisions of the European Court of Human Rights regarding the retroactive application of legislation to decided cases, taxation and the freedom of religion, surcharges and para-fiscal levies, and abuse by tax authorities.