000			01442nab a2200253 c 4500
999			_c142422 _d142422
003			ES-MaIEF
005			20200825112223.0
007			ta
008			200825t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_964176 _aAttard, Robert
245		4	_aThe qualitative requirements of tax law, three recent judgments of the ECtHR _c Robert Attard
260			_c2020
500			_aResumen.
520			_aThe 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.
650		4	_aIMPUESTOS _950220
650		4	_aOPERACIONES TRANSFRONTERIZAS _962796
650		4	_aTRIBUNAL EUROPEO DE DERECHOS HUMANOS _960726
650		4	_aUNION EUROPEA _948644
650		4	_aJURISPRUDENCIA _947570
773	0		_9162494 _oOP 2141-B/2020/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 29, Issue 3, June 2020, p. 137-140
942			_cART