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Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/121559
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dc.contributor.authorAttard, Robert-
dc.date.accessioned2024-04-29T13:09:50Z-
dc.date.available2024-04-29T13:09:50Z-
dc.date.issued2017-
dc.identifier.citationAttard, R. (2017). The ECtHR’s Recent Tax Judgments on the Non Bis in Idem Rule. EC Tax Review, 26(6), 335-338.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar/handle/123456789/121559-
dc.description.abstractAt 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.en_GB
dc.language.isoenen_GB
dc.publisherKluwer Law Internationalen_GB
dc.rightsinfo:eu-repo/semantics/restrictedAccessen_GB
dc.subjectEuropean Court of Human Rightsen_GB
dc.subjectEuropean Court of Human Rights -- Casesen_GB
dc.subjectTaxation -- Law and legislation -- Casesen_GB
dc.subjectTax collection -- Law and legislation -- Cases -- Norwayen_GB
dc.titleThe ECtHR's recent tax judgments on the non bis in idem ruleen_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.identifier.doi10.54648/ecta2017036-
dc.publication.titleEC Tax Reviewen_GB
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