{"product_id":"taxation-at-the-european-court-robert-attard-9789403518961","title":"Taxation at the European Court of Human Rights","description":"\u003cp\u003eAlthough the European Convention on Human Rights (ECHR) mentions taxation only once - and in a context that, rather than conferring rights, limits their application - references to public prerogatives pertinent to taxation are present in several of the ECHR's articles, giving rise to an implied normative framework that has influenced the tax jurisprudence of the European Court of Human Rights (ECtHR). Especially given the enormous impact of the famous Yukos cases, the ECtHR has made it abundantly clear that tax policies of State Signatories must be regularly stress-tested against the requirements of the Convention. This book is the first to critically analyse over 500 of the ECtHR's important 'tax cases', which create a human rights code of conduct for ECHR State Signatories in matters involving taxation.\u003c\/p\u003e \u003cp\u003eAdopting a method by which relevant articles of the ECHR are each addressed by a detailed analysis of successful and non-successful tax cases flowing from it, the book provides the following invaluable knowledge base and guidance on the ECHR's relevance to taxation: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e\n\u003cp\u003ethe ECHR's legal concept 'margin of appreciation' and the ECtHR's supervisory jurisdiction in taxation matters;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe legal avenues to impugn tax measures on the basis of Article 1 of Protocol 1 ECHR and other Articles of the ECHR;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe lines of defence hampering judicial activism in the tax arena;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe concept of 'emergency' in tax policy;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe effects of tax penalty classification and retrospectivity;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe right to a fair trial in tax disputes; and\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe extent tax policy may hamper the right to privacy and other fundamental human rights.\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eIn its elaboration of the nexus between taxation and human rights, this book contributes a crucial element to the ongoing debate focusing on the tax-related jurisprudence of the European Court of Human Rights. With its practice-oriented tax policy rulebook drawn from the judgments of the ECtHR, tax practitioners and in-house counsel will approach any case with full awareness of its human rights implications and constitutional consequences.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Robert Attard, Paulo Pinto de Albuquerque\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403518960\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403518961\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 02\/07\/2023\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 232\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.11lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.56d\u003c\/p\u003e","brand":"Robert Attard","offers":[{"title":"Hardcover","offer_id":44121743589631,"sku":"9789403518961","price":122.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_5bedaa88-04ea-46d3-b826-75b5879275fd.jpg?v=1687421250","url":"https:\/\/www.whiterainbookhouse.com\/products\/taxation-at-the-european-court-robert-attard-9789403518961","provider":"WR Book House","version":"1.0","type":"link"}