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

In this note, the author examines recent decisions of the ECtHR relating to human rights and taxation including the application of the prohibition of double jeopardy regarding tax offences; the right to an oral hearing in tax surcharge cases; rights to enjoyment of property and the margin of appreciation; tax exemptions and tax deductions in relation to religious organizations; and confidentiality, freedom of speech and taxpayer information.