Where a taxpayer is complaining that a tax provision infringes his human rights this is normally on the basis that the provision in question violates article 1 of the First Protocol to the European Convention on Human Rights known as A1P1. A1P1 states that:
‘Every natural or legal person is entitled to the peaceful enjoyment of his possessions. No one shall be deprived of his possessions except in the public interest and subject to the conditions provided for by law and by the general principles of international law…’
For A1P1 to be invoked by a taxpayer he must be able to show that his peaceful enjoyment of his possessions has been interfered with. One might assume that any...
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Where a taxpayer is complaining that a tax provision infringes his human rights this is normally on the basis that the provision in question violates article 1 of the First Protocol to the European Convention on Human Rights known as A1P1. A1P1 states that:
‘Every natural or legal person is entitled to the peaceful enjoyment of his possessions. No one shall be deprived of his possessions except in the public interest and subject to the conditions provided for by law and by the general principles of international law…’
For A1P1 to be invoked by a taxpayer he must be able to show that his peaceful enjoyment of his possessions has been interfered with. One might assume that any...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: