Taxi Driver Online

Title Recent tax cases from Strasbourg

HUMAN RIGHTS - TAX

HUMAN RIGHTS : TAXATION ADMINISTRATION

Publication Tax Journal Tax J. (2006) No.828 Pages 5-7

Date 13/3/2006

Author Philip Baker (Gray's Inn Tax Chambers)

Summary Reviews European Court of Human Rights cases of 2005 on the human rights of taxpayers, focusing on the right to fair trial, property rights and the non discrimination principle. Considers taxpayers' right to a determination within a reasonable time, the circumstances when the right may arise and the remedies if the right is violated. Examines taxpayers' challenges to unclear and uncertain tax legislation, excessively burdensome tax demands, and attempts to claw back lawful repayments. Comments on the right not to suffer discrimination in conjunction with the right to enjoy one's own property.

Human Rights Act 1998

European Convention on Human Rights 1950, Art.6, Art.8, Art.14, Protocol 1 Art.1

Cases

Fratrik v Slovakia (Admissibility) (51224/99) 7 ITL Rep 173 (ECHR) : CBC Union SRO v Czech Republic (Admissibility) (68741/01) 8 ITL Rep 224 (ECHR) : Remy v Germany (Admissibility) (70826/01) 7 ITL Rep 270 (ECHR) : Vastberga Taxi AB v Sweden (36985/97) 5 ITL Rep 65 (ECHR) : Masa Invest Group v Ukraine (Admissibility) (3540/03) (2006) 42 EHRR SE5 (ECHR) : Stere v Romania (25632/02) (Unreported, February 23, 2006) (ECHR) : Emesa Sugar NV v Netherlands (Admissibility) (62023/00) (Unreported, January 13, 2005) (ECHR) : Sciacca v Italy (50774/99) (Unreported, January 11, 2005) (ECHR) : Nagy v Hungary (6437/02) (Unreported, December 20, 2005) (ECHR) : PM v United Kingdom (6638/03) (2005) STC 1566 (ECHR) : Marpa Zeeland BV v Netherlands (46300/99) (2005) 40 EHRR 34 (ECHR) : King v United Kingdom (13881/02) (2005) STC 438 (ECHR) : MA v Finland (Admissibility) (27793/95) (2003) 37 EHRR CD210 (ECHR) : Ferrazzini v Italy 44759/98 (2001) STC 1314 (ECHR)
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