Anastasia Nourescu (Stewarts) reviews the main protections offered by the European Convention on Human Rights and considers how they apply to tax penalties.
The link between tax and human rights seems tenuous at first glance which may be why human rights arguments are often overlooked in tax cases. However as tax penalties can be substantial and carry other implications for a taxpayer’s reputation all grounds of challenge must be borne in mind and human rights challenges can be surprisingly effective.
Application of human rights to tax matters
Two articles within the ECHR are relevant to tax:
article 6 which is the right to a fair trial; and
article 1 of the First Protocol (A1P1) which is the entitlement to the peaceful enjoyment of one’s possessions.
Before we dive in let’s settle a question of semantics. Article 6 only applies to...
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Anastasia Nourescu (Stewarts) reviews the main protections offered by the European Convention on Human Rights and considers how they apply to tax penalties.
The link between tax and human rights seems tenuous at first glance which may be why human rights arguments are often overlooked in tax cases. However as tax penalties can be substantial and carry other implications for a taxpayer’s reputation all grounds of challenge must be borne in mind and human rights challenges can be surprisingly effective.
Application of human rights to tax matters
Two articles within the ECHR are relevant to tax:
article 6 which is the right to a fair trial; and
article 1 of the First Protocol (A1P1) which is the entitlement to the peaceful enjoyment of one’s possessions.
Before we dive in let’s settle a question of semantics. Article 6 only applies to...
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:
