La giurisprudenza della Corte europea dei diritti dell’uomo in materia tributaria: i casi Editions Périscope, Hentrich, Buffalo e Cabinet Diot/Gras Savoye

The present work analyzes the implications of a few judgments issued by the European Court of Human Rights in respect to tax law. The first part of the work focuses on the current relationships between the European Convention on Human Rights and the domestic law system, taking into account the recent case law of the Italian Constitutional Court which stated the relevance of the European Convention on Human Rights provisions as valid parameter for the legitimacy of domestic provisions from a constitutional point of view. On the basis of such a relevant development of the Constitutional Court case law, the following paragraphs focus on the potential implications of the Editions Périscope, Hentrich, Buffalo and Cabinet Diot/Gras Savoye judgments. In respect of the Editions Périscope case, it could imply the applicability of fair trial principles to all the judicial proceedings involving tax holidays, so opening room for the applicability of such fair trial principles also in respect of the tax law area. The Hentrich case can well support the application of the principle of proportionality, especially in the critical area of tax collection. The principles affirmed in the Buffalo and Cabinet Diot/Gras Savoye judgments may be relevant in the area of tax reimbursement and, specifically, can support the reimbursement request for costs incurred for bank guarantees and the appeal against acts suspending tax refunds