Forum: Disproportionate Taxation and the Right to Property; Some Recent Judgments of the ECtHR

Abstract

The article examines how the subject of taxation appeared in the European Convention on Human Rights explaining how three judgments delivered by the European Court of Human in 2021 and 2022 expanded on the very same matters discussed in the travaux preparatoires to the Convention. Taxation and Human Rights, Travaux Preparatoires, ECHR, ECtHR, Article 1 of Protocol 1 ECHR, Excessive Burden, Proportionality, Right to Property, Atev Defence, Repo Transactions