Attard, Robert
The qualitative requirements of tax law, three recent judgments of the ECtHR / Robert Attard .-- , 2020
Resumen.
The European Court of Human Rights has delivered judgments relating to the 'so called' qualitative requirements of tax law; criteria tied to the accessibility and foreseeability of law. The Cases Lopac and Others v. Croatia (applications nos. 7834/12, 43801/13, 19327/14 and 63535/16) and Myakotin v. Ukraine (application no. 29389/09) are analysed. The author holds that the principles established in these judgments involving the qualitative criterion may be easily exportable to the world of cross-border income tax litigation, anticipating how the ECtHR should determine issues involving tax treaties and European taxation.
IMPUESTOS
OPERACIONES TRANSFRONTERIZAS
TRIBUNAL EUROPEO DE DERECHOS HUMANOS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print]v. 29, Issue 3, June 2020, p. 137-140
The qualitative requirements of tax law, three recent judgments of the ECtHR / Robert Attard .-- , 2020
Resumen.
The European Court of Human Rights has delivered judgments relating to the 'so called' qualitative requirements of tax law; criteria tied to the accessibility and foreseeability of law. The Cases Lopac and Others v. Croatia (applications nos. 7834/12, 43801/13, 19327/14 and 63535/16) and Myakotin v. Ukraine (application no. 29389/09) are analysed. The author holds that the principles established in these judgments involving the qualitative criterion may be easily exportable to the world of cross-border income tax litigation, anticipating how the ECtHR should determine issues involving tax treaties and European taxation.
IMPUESTOS
OPERACIONES TRANSFRONTERIZAS
TRIBUNAL EUROPEO DE DERECHOS HUMANOS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print]v. 29, Issue 3, June 2020, p. 137-140