THE IMPACT OF THE LEGAL SCIENCE ON THE ISSUES OF TAXATION IN JUDGMENTS OF THE EUROPEAN COURT OF HUMAN RIGHTS

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THE IMPACT OF THE LEGAL SCIENCE ON THE ISSUES OF TAXATION IN JUDGMENTS OF THE EUROPEAN COURT OF HUMAN RIGHTS

Journal Title: World Science - Year 2017, Vol 4, Issue 5

Abstract

The article faces the taxation and the European Convention on Human Rights. Its main aim is to give a short review of the changes in the judgments of the European Court of Human Rights in the tax field. Human rights are addressed not only as breaches of individual rights, but more broadly as what a government can do to its nationals and residents. The extension of human rights principles into the tax field is seen as a part of the balance between the powers of the state and the rights of taxpayers. The applicants rely on the European Convention on Human Rights to challenge the rules and procedures of the states in tax matters, and the methods used by tax-authority officials. The article revises the last 10 years as a period connected with the human rights expansion in the tax field in the court practice due to the efforts of the scholars. The focus is on how the broader idea of human rights was faced by the judgments of the European Court of Human Rights. In order for the changes in the judgements to be seen a comparison between resolutions in the beginning of the period and resolutions in the end of the period is made. The judgements are selected and assort by the provisions of European Convention on Human Rights relevant to the taxation.

Authors and Affiliations

A. G. Dyulgerova

Keywords

EP ID EP431858
DOI -
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