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https://www.um.edu.mt/library/oar/handle/123456789/122001| Title: | Not a pleasure to the eye ; the ECtHR’s judgment in P. Plaisier B.V. against the Netherlands |
| Authors: | Attard, Robert |
| Keywords: | European Court of Human Rights -- Cases Taxation -- Law and legislation -- Cases Right of property -- Hungary -- Cases Right of property -- Netherlands -- Cases |
| Issue Date: | 2018 |
| Publisher: | Kluwer Law International |
| Citation: | Attard, R. (2018). Not a pleasure to the eye; the ECtHR’s judgment in P. Plaisier B.V. against the Netherlands. EC Tax Review, 27(3), 177-179. |
| Abstract: | The only article in the European Convention on Human Rights (ECHR) that speaks of taxation is Article 1 of Protocol 1 dealing with the right to property but successful cases based on the right to property are exceptionally rare. Way back in 2000 research carried out by Philip Baker revealed that over 90% of tax cases filed on the basis of the right to property were rejected. The situation must not have improved after 2010, with the entry into force of Protocol No. 14 empowering single judges to summarily dismiss applications. [excerpt] |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/122001 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Not a pleasure to the eye the EctHR s judgment in P Plaisier B V against the Netherlands 2018.pdf Restricted Access | 68.81 kB | Adobe PDF | View/Open Request a copy |
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