Human rights and admissibility in trivial tax matters

• Autores: Hans Pijl
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 6, 2007, págs. 299-300
• Idioma: inglés
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• Resumen

  • This article examines the concept of human rights and the admissibility of cases in respect of (apparently) trivial tax matters as viewed by the UN Human Rights Committee and the European Court of Human Rights.