The author discusses the appplication of art.6 ECHR to tax law in general and to tax processes in particular. Even if a mainstream case law rules that art.6 is not applicable to taxation, the Jussila case seems to constitute a revirement of such approach, deciding that art.6 is applicable when the tax process involves application of taxes and tax fines at the same time.
The protection of Human Rights and the Right to a Fair Tax Trial in the Light of the Jussila case
GREGGI, Marco
2007
Abstract
The author discusses the appplication of art.6 ECHR to tax law in general and to tax processes in particular. Even if a mainstream case law rules that art.6 is not applicable to taxation, the Jussila case seems to constitute a revirement of such approach, deciding that art.6 is applicable when the tax process involves application of taxes and tax fines at the same time.File in questo prodotto:
Non ci sono file associati a questo prodotto.
I documenti in SFERA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
