论坛：不成比例的税收与财产权；ECtHR最近的一些判断

IF 0.9 Q2 LAW

EC Tax Review Pub Date : 2022-05-01 DOI:10.54648/ecta2022015

R. Attard

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引用次数: 0

摘要

本文考察了税收主题如何出现在《欧洲人权公约》中，并解释了欧洲人权法院在2021年和2022年作出的三项判决如何扩展了《公约》筹备工作中讨论的相同事项。税收与人权、法律准备、欧洲人权公约、欧洲人权公约、欧洲人权公约第一议定书第一条、过度负担、比例性、财产权、反垄断辩护、回购交易

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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

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

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来源期刊

EC Tax Review LAW-

CiteScore

0.90

自引率

33.30%

发文量