DECISION OF THE EUROPEAN COURT OF HUMAN RIGHTS AND THEIR IMPORTANCE IN THE LEGAL REGULATION OF TAX-LAW ENFORCEMENT
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2017, Vol 44, Issue 2
Abstract
This article analyzes the practice of the European Court on human rights and its importance in resolving tax disputes, particularly those related to taxation and legal coercion. The author argues that the ECHR’s decision directly affect the implementation of justice in Ukraine, the practice of dispute resolution, including on tax issues and form a high legal culture of individuals – taxpayers, representatives of state authorities of Ukraine, judges.
Authors and Affiliations
Д. П. Дорошенко
Keywords
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