Some Recent Decisions of the European Court of Human Rights on Tax Matters – October 2013

In this note, the author examines recent decisions of the ECtHR relating to human rights and taxation including cases on the imposition of an excessively high tax rate on severance payments, a case wherein a taxpayer's property was unlawfully sold to satisfy a tax debt of a mere EUR 780 and a decision regarding claims of the YUKOS company and its former owners that revolve around their treatment and charges related to alleged tax evasion.