Human rights issues and developments some recent tax decisions of the European court of human rights

• Autores: Philip Baker
• Localización: European taxation, ISSN 0014-3138, Vol. 51, Nº. 6, 2011, págs. 253-255
• Idioma: inglés
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• Resumen

  • The imposition and collection of taxes continue to raise a miscellany of different issues under the European Convention on Human Rights. This short article discusses some recent cases that raise: freedom of religion and the right to privacy (Arts. 9 and 8 of the Convention, respectively), the right to the enjoyment of possessions (Art. 1 of the First Protocol of the Convention), freedom of speech and the defamation of tax officials (Art. 10) and the right to a fair trial (Art. 6). They illustrate how the Convention may impact on tax and its collection in ways one might not have anticipated.