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

Journal
Baker, P.
International
European Taxation 2013 (Volume 53), No. 8
FormatPDF
EUR
40
| USD
45 (VAT excl.)

In this note, the author examines recent decisions of the ECtHR relating to human rights and taxation including a case on the imposition of an excessively high tax rate on a severance payment, a case on the right to privacy in respect of an audit on a shared server and a case on the extension of tax exemptions to non-mainstream religious organizations.