Can procedural human rights apply to tax matters? A thought-provoking question

Abstract

I find the question ‘Can Procedural Human Rights Apply to Tax Matters?’ rather provocative. The question itself and the way it has been put is very telling because it is reflective of adverse judicial experiences. Why should procedural human rights not apply to tax matters? There exists a perception that tax procedures must be carved out from the general system with procedural human rights applying to tax matters, if at all, in a somewhat mutilated form. Even the European Court of Human Rights of Strasbourg (the ‘ECtHR’) has been reluctant to apply all procedural human rights to ‘pure’ tax matters. There is a belief that the full catalogue of procedural human rights should not apply in tax matters and there is a concern that the application of all procedural human rights to tax matters would pose a significant risk to State Finances. [excerpt]