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DC Field | Value | Language |
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dc.contributor.author | Attard, Robert | - |
dc.date.accessioned | 2024-04-30T08:45:21Z | - |
dc.date.available | 2024-04-30T08:45:21Z | - |
dc.date.issued | 2020 | - |
dc.identifier.citation | Attard, R. (2020). Can procedural human rights apply to tax matters? A thought-provoking question. In P. Pistone (Ed.), Tax procedures : EATLP annual congress Madrid, 6-8 June 2019 (pp. 135-149). IBFD. EATLP international tax series. | en_GB |
dc.identifier.isbn | 9789087226237 | - |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/121606 | - |
dc.description.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] | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | IBFD Publications | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Taxation -- Law and legislation -- European Union countries | en_GB |
dc.subject | Human rights -- European Union countries | en_GB |
dc.subject | European Court of Human Rights | en_GB |
dc.subject | Court of Justice of the European Union | en_GB |
dc.subject | Tax administration and procedure -- European Union countries -- Cases | en_GB |
dc.title | Can procedural human rights apply to tax matters? A thought-provoking question | en_GB |
dc.title.alternative | Tax procedures : EATLP annual congress Madrid, 6-8 June 2019 | en_GB |
dc.type | bookPart | en_GB |
dc.rights.holder | The 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.reviewed | peer-reviewed | en_GB |
Appears in Collections: | Scholarly Works - FacEMAAcc |
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Can procedural human rights apply to tax matters a thought provoking question 2020.pdf Restricted Access | 246.62 kB | Adobe PDF | View/Open Request a copy |
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