Taxation and the European Convention on Human Rights in the Domestic Law of the Council of Europe Countries - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation and the European Convention on Human Rights in the Domestic Law of the Council of Europe Countries write by . This book was released on 2001. Taxation and the European Convention on Human Rights in the Domestic Law of the Council of Europe Countries available in PDF, EPUB and Kindle. "During the almost fifty years in which the European Convention on Human Rights has been in force, courts in the countries of the Council of Europe have had to grapple with a number of issues relating to the application of the Convention to tax matters. A substantial number of tax cases have gone from national courts to the European Commission of Human Rights or the European Court of Human Rights in Strasbourg. Locating the domestic tax courts' jurisprudence on taxation and human rights is far harder than accessing the Strasbourg jurisprudence. This issue attempts to fill that gap and contains a survey of domestic case law (and doctrinal writings) on the application of the Convention to tax matters."--Editor.
Human Rights and Taxation in Europe and the World
Human Rights and Taxation in Europe and the World - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Human Rights and Taxation in Europe and the World write by Georg Kofler. This book was released on 2011. Human Rights and Taxation in Europe and the World available in PDF, EPUB and Kindle. Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Taxation and the European Convention on Human Rights in the domestic law of the Council of Europe countries
Taxation and the European Convention on Human Rights in the domestic law of the Council of Europe countries - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation and the European Convention on Human Rights in the domestic law of the Council of Europe countries write by . This book was released on 2001. Taxation and the European Convention on Human Rights in the domestic law of the Council of Europe countries available in PDF, EPUB and Kindle.
Protecting the right to freedom of expression under the European Convention on Human Rights
Protecting the right to freedom of expression under the European Convention on Human Rights - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Protecting the right to freedom of expression under the European Convention on Human Rights write by Bychawska-Siniarska, Dominika. This book was released on 2017-08-04. Protecting the right to freedom of expression under the European Convention on Human Rights available in PDF, EPUB and Kindle. European Convention on Human Rights – Article 10 – Freedom of expression 1. Everyone has the right to freedom of expression. This right shall include freedom to hold opinions and to receive and impart information and ideas without interference by public authority and regardless of frontiers. This article shall not prevent States from requiring the licensing of broadcasting, television or cinema enterprises. 2. The exercise of these freedoms, since it carries with it duties and responsibilities, may be subject to such formalities, conditions, restrictions or penalties as are prescribed by law and are necessary in a democratic society, in the interests of national security, territorial integrity or public safety, for the prevention of disorder or crime, for the protection of health or morals, for the protection of the reputation or rights of others, for preventing the disclosure of information received in confidence, or for maintaining the authority and impartiality of the judiciary. In the context of an effective democracy and respect for human rights mentioned in the Preamble to the European Convention on Human Rights, freedom of expression is not only important in its own right, but it also plays a central part in the protection of other rights under the Convention. Without a broad guarantee of the right to freedom of expression protected by independent and impartial courts, there is no free country, there is no democracy. This general proposition is undeniable. This handbook is a practical tool for legal professionals from Council of Europe member states who wish to strengthen their skills in applying the European Convention on Human Rights and the case law of the European Court of Human Rights in their daily work.
Taxation at the European Court of Human Rights
Taxation at the European Court of Human Rights - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation at the European Court of Human Rights write by Robert Attard. This book was released on 2023-02-07. Taxation at the European Court of Human Rights available in PDF, EPUB and Kindle. Although the European Convention on Human Rights (ECHR) mentions taxation only once – and in a context that, rather than conferring rights, limits their application – references to public prerogatives pertinent to taxation are present in several of the ECHR’s articles, giving rise to an implied normative framework that has influenced the tax jurisprudence of the European Court of Human Rights (ECtHR). Especially given the enormous impact of the famous Yukos cases, the ECtHR has made it abundantly clear that tax policies of State Signatories must be regularly stress-tested against the requirements of the Convention. This book is the first to critically analyse over 500 of the ECtHR’s important ‘tax cases’, which create a human rights code of conduct for ECHR State Signatories in matters involving taxation. Adopting a method by which relevant articles of the ECHR are each addressed by a detailed analysis of successful and non-successful tax cases flowing from it, the book provides the following invaluable knowledge base and guidance on the ECHR’s relevance to taxation: the ECHR’s legal concept ‘margin of appreciation’ and the ECtHR’s supervisory jurisdiction in taxation matters; the legal avenues to impugn tax measures on the basis of Article 1 of Protocol 1 ECHR and other Articles of the ECHR; the lines of defence hampering judicial activism in the tax arena; the concept of ‘emergency’ in tax policy; the effects of tax penalty classification and retrospectivity; the right to a fair trial in tax disputes; and the extent tax policy may hamper the right to privacy and other fundamental human rights. In its elaboration of the nexus between taxation and human rights, this book contributes a crucial element to the ongoing debate focusing on the tax-related jurisprudence of the European Court of Human Rights. With its practice-oriented tax policy rulebook drawn from the judgments of the ECtHR, tax practitioners and in-house counsel will approach any case with full awareness of its human rights implications and constitutional consequences.
