The qualitative requirements of tax law, three recent judgments of the ECtHR Robert Attard
By: Attard, Robert
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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.
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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.
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