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https://www.um.edu.mt/library/oar/handle/123456789/121559| Title: | The ECtHR's recent tax judgments on the non bis in idem rule |
| Authors: | Attard, Robert |
| Keywords: | European Court of Human Rights European Court of Human Rights -- Cases Taxation -- Law and legislation -- Cases Tax collection -- Law and legislation -- Cases -- Norway |
| Issue Date: | 2017 |
| Publisher: | Kluwer Law International |
| Citation: | Attard, R. (2017). The ECtHR’s Recent Tax Judgments on the Non Bis in Idem Rule. EC Tax Review, 26(6), 335-338. |
| Abstract: | At the European Court of Human Rights (ECtHR), only a small minority of tax cases reach the stage that to be judged on the merits and the few that do make it through strict admissibility threshold are rejected. Of course, there have been a number of notable exceptions, some of which have made the headlines but the general rule is that those who will venture to take their tax case to the ECtHR will face an uphill struggle. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/121559 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| The ECtHR s recent tax judgments on the non bis in idem rule 2017.pdf Restricted Access | 62.87 kB | Adobe PDF | View/Open Request a copy |
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