Attard, Robert
Disproportionate taxation and the right to property some recent judgments of the ECtHR / Robert Attard
Resumen.
The article examines how the subject of taxation appeared in the European Convention on Human Rights explaining how three judgments delivered by the European Court of Human Rights in 2021 and 2022 expanded on the very same matters discussed in the travaux preparatoires to the Convention.
IMPUESTOS
DERECHOS HUMANOS
PRESION FISCAL
PRINCIPIO DE PROPORCIONALIDAD
TRIBUNAL EUROPEO DE DERECHOS HUMANOS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print] v. 31, n. 3, June 2022, p. 156-158
Disproportionate taxation and the right to property some recent judgments of the ECtHR / Robert Attard
Resumen.
The article examines how the subject of taxation appeared in the European Convention on Human Rights explaining how three judgments delivered by the European Court of Human Rights in 2021 and 2022 expanded on the very same matters discussed in the travaux preparatoires to the Convention.
IMPUESTOS
DERECHOS HUMANOS
PRESION FISCAL
PRINCIPIO DE PROPORCIONALIDAD
TRIBUNAL EUROPEO DE DERECHOS HUMANOS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print] v. 31, n. 3, June 2022, p. 156-158