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https://www.um.edu.mt/library/oar/handle/123456789/121381| Title: | Discriminatory taxation and the European Convention on Human Rights |
| Authors: | Attard, Robert |
| Keywords: | Taxation -- Law and legislation -- European Union countries European Convention on Human Rights Taxation -- Law and legislation -- Cases Discrimination in law enforcement International law and human rights |
| Issue Date: | 2016 |
| Publisher: | IBFD Publications |
| Citation: | Attard, R. (2016). Discriminatory taxation and the European Convention on Human Rights. In P. Pistone, & D. Weber, (Eds.), Non-discrimination in tax treaties: selected issues from a global perspective (pp. 283-299). Amsterdam: IBFD Publications. |
| Abstract: | Discrimination is caused by inequality and inequality can assume many forms, discriminatory tax treatment included, but the European Court of Human Rights (ECtHR) has shown a degree of reluctance to intrude on states’ tax sovereignty. The issue is far from being merely academic because cases filed on the basis of tax discrimination are on the increase. In practice, does the European Convention on Human Rights (ECHR) allow discriminatory taxation? When is a tax law discriminatory? Is the ECHR an effective shield against discriminatory taxation? Not all the answers to these questions are obvious. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/121381 |
| ISBN: | 9789087223786 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Discriminatory taxation and the European Convention on Human Rights 2016.pdf Restricted Access | 233.03 kB | Adobe PDF | View/Open Request a copy |
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