The qualitative requirements of tax law, three recent judgments of the ECtHR Robert Attard
By: Attard, Robert
.
Material type: 
ArticlePublisher: 2020Subject(s): IMPUESTOS | OPERACIONES TRANSFRONTERIZAS | TRIBUNAL EUROPEO DE DERECHOS HUMANOS | UNION EUROPEA | JURISPRUDENCIA
In:
EC Tax Review v. 29, Issue 3, June 2020, p. 137-140Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2020/3-5 (Browse shelf) | Available | OP 2141-B/2020/3-5 |
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.
Click on an image to view it in the image viewer
There are no comments for this item.