Recent Tax Cases of the European Court of Human Rights

• Autores: Philip Baker
• Localización: European taxation, ISSN 0014-3138, Vol. 52, Nº. 12, 2012, págs. 584-586
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 2 Citas
• Resumen

  • This article discusses recent cases concerning the right to silence/freedom from self-incrimination in tax matters, and the need for full disclosure of evidence by revenue authorities in penalty cases. It also discusses cases on penalties fixed as a percentage of the tax underpaid, the removal of the suspension of limitation periods, and compensation to taxpayers for the breach of their Convention rights.