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https://www.um.edu.mt/library/oar/handle/123456789/148874| Title: | The rule of law in tax judgements of the ECtHR |
| Other Titles: | The common constitutional traditions in the European Union and their implications for tax law |
| Authors: | Attard, Robert |
| Keywords: | Taxation -- Law and legislation -- Europe Rule of law -- Europe European Court of Human Rights Taxpayers -- Legal status, laws, etc. -- Europe Human rights -- Europe Convention for the Protection of Human Rights and Fundamental Freedoms (1950 November 5) |
| Issue Date: | 2026 |
| Publisher: | International Bureau of Fiscal Documentation |
| Citation: | Attard, R. (2026). The rule of law in tax judgements of the ECtHR. In P. Pistone (Ed.), The common constitutional traditions in the European Union and their implications for tax law. Amsterdam: IBFD |
| Abstract: | This chapter examines how the European Court of Human Rights (ECtHR) applies the principle of the rule of law to guard taxpayers against arbitrary state authority. It outlines how key components of the rule of law—such as requiring a solid legal basis in domestic law, determinacy, foreseeability, non-arbitrariness, non-discrimination, and access to judicial review—are interpreted through ECtHR case law to set standards for quality and fairness in national tax measures. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/148874 |
| ISBN: | 9789465290409 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| The rule of law in tax judgements of the ECtHR.pdf Restricted Access | 6.18 MB | Adobe PDF | View/Open Request a copy |
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