The right to a fair hearing in tax disputes

Abstract

Of all of the fundamental rights we are endowed with, the right to a fair hearing is the cornerstone of any legal system which purports to uphold the values of such fundamental rights. Unlike other, more substantive fundamental rights, the guarantee to a fair hearing is firmly rooted in the laws of procedure; laws which are intended to assist the court before which a case is heard to reach a just outcome. The thesis was borne of a very simple question: does the right to a fair trial apply in tax disputes? In view of the fundamental nature of this right to our understanding of court proceedings, such a question seems incredibly bizarre. Yet, the only honest answer to that question is quite simply: not always. The right to a fair hearing does not always apply to tax disputes and this is a view which has been consistently endorsed by none other than that champion of fundamental rights, the European Court of Human Rights. Then answer 'not always' necessarily implies that there are instances where the right to a fair trial does apply and other instances where it does not. The thesis will analyse the classification process which the European Court of Human Rights has developed over the years which distinguish one set of tax disputes from the other; and hence, which disputes are guaranteed and which disputes are not. The discussion will then proceed to the various constituent rights which make up the right to a fair hearing as over the years the European Court of Human Rights has provided a wealth of case-law which show the wide-ranging effects such rights have, even in tax disputes. The thesis will then analyse the developments which Malta has experienced in this field by following the progress of several landmark judgments which have set the local system apart from the traditional understanding of the application of the right in tax disputes.