Statistical picture of the European Court of Human Rights' tax-related cases containing separate opinions Patryk Kowalski
By: Kowalski, Patryk
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Material type: 
ArticleSubject(s): IMPUESTOS | TRIBUNAL EUROPEO DE DERECHOS HUMANOS | UNION EUROPEA | JURISPRUDENCIA
In:
EC Tax Review v. 32, issue 1, February 2023, p. 26-37Summary: The aim of the study was to select tax-related cases from the European Court of Human Rights (ECtHR) case law in the years 1959 – 2020 and analyse all such cases using empirical legal studies method, focusing mostly on separate opinions. This analysis led to the selection of research material covering 176 tax-related cases (179 judgments, sixty-nine separate opinions). The most important research findings include, e.g., small number of ECtHR judgments in tax matters, low frequency at which they are issued, the fact that judges submit separate opinion more frequently in a situation when a judgment finding no violation is delivered rather than when a judgment finding violation is delivered. Moreover, the article contains an extensive review of the literature with regard to the undertaken subject.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2023/1-4 (Browse shelf) | Available | OP 2141-B/2023/1-4 |
Resumen.
The aim of the study was to select tax-related cases from the European Court of Human Rights (ECtHR) case law in the years 1959 – 2020 and analyse all such cases using empirical legal studies method, focusing mostly on separate opinions. This analysis led to the selection of research material covering 176 tax-related cases (179 judgments, sixty-nine separate opinions). The most important research findings include, e.g., small number of ECtHR judgments in tax matters, low frequency at which they are issued, the fact that judges submit separate opinion more frequently in a situation when a judgment finding no violation is delivered rather than when a judgment finding violation is delivered. Moreover, the article contains an extensive review of the literature with regard to the undertaken subject.
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