000			01565nab a2200217 c 4500
999			_c147668 _d147668
003			ES-MaIEF
005			20230609115915.0
007			ta
008			230609t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970706 _aKowalski, Patryk
245			_aStatistical picture of the European Court of Human Rights' tax-related cases containing separate opinions _c Patryk Kowalski
500			_aResumen.
520			_aThe 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.
650		4	_aIMPUESTOS _947460
650		4	_960726 _aTRIBUNAL EUROPEO DE DERECHOS HUMANOS
650		4	_aUNION EUROPEA _948644
650		4	_aJURISPRUDENCIA _947570
773	0		_9169560 _oOP 2141-B/2023/1 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 32, issue 1, February 2023, p. 26-37
942			_cART