Add to ORKGThe author discusses the appplication of art.6 ECHR to tax law in general and to tax processes in particular. Even if a mainstream case law rules that art.6 is not applicable to taxation, the Jussila case seems to constitute a revirement of such approach, deciding that art.6 is applicable when the tax process involves application of taxes and tax fines at the same time
This paper provides a case-study analysis that allows the highlighting of any inconsistencies or une...
A tax seminar for students following the LL.M course in Cross-border Taxation of Human Capital was h...
In both his 2013 and 2014 annual reports the Australian Inspector-General of Taxation wrote of the n...
In European Court of Human Rights (ECtHR) 15 November 2016, No. 24130/11 and 29758/11, (A. and B. v....
In European Court of Human Rights (ECtHR) 15 November 2016, No. 24130/11 and 29758/11, (A. and B. v....
Although in many people\u2019s opinion the European Convention on Human Rights has nothing to do wit...
The right to defence under the EU Charter of Fundamental Rights applies to the harmonized VAT system...
The present work analyzes the implications of a few judgments issued by the European Court of Human ...
The author summarizes the impact of the ECHR on tax law in general, with a special reference to the ...
This contribution examine a peculiar aspects of the relationship between domestic tax law and Europe...
This book is the first attempt ever made by a group of Mediterranean Tax researchers to get together...
Although the EU harmonization process in the area of Value-added tax started several decades ago, is...
The purpose of this article is to explore the subject of applying to the European Court of Human Rig...
This book provides an in-depth analysis of 20 principles of law, vital to EU and/or domestic tax law...
Tax procedures consist of a series of actions geared towards securing tax collection in conformity w...
This paper provides a case-study analysis that allows the highlighting of any inconsistencies or une...
A tax seminar for students following the LL.M course in Cross-border Taxation of Human Capital was h...
In both his 2013 and 2014 annual reports the Australian Inspector-General of Taxation wrote of the n...
In European Court of Human Rights (ECtHR) 15 November 2016, No. 24130/11 and 29758/11, (A. and B. v....
In European Court of Human Rights (ECtHR) 15 November 2016, No. 24130/11 and 29758/11, (A. and B. v....
Although in many people\u2019s opinion the European Convention on Human Rights has nothing to do wit...
The right to defence under the EU Charter of Fundamental Rights applies to the harmonized VAT system...
The present work analyzes the implications of a few judgments issued by the European Court of Human ...
The author summarizes the impact of the ECHR on tax law in general, with a special reference to the ...
This contribution examine a peculiar aspects of the relationship between domestic tax law and Europe...
This book is the first attempt ever made by a group of Mediterranean Tax researchers to get together...
Although the EU harmonization process in the area of Value-added tax started several decades ago, is...
The purpose of this article is to explore the subject of applying to the European Court of Human Rig...
This book provides an in-depth analysis of 20 principles of law, vital to EU and/or domestic tax law...
Tax procedures consist of a series of actions geared towards securing tax collection in conformity w...
This paper provides a case-study analysis that allows the highlighting of any inconsistencies or une...
A tax seminar for students following the LL.M course in Cross-border Taxation of Human Capital was h...
In both his 2013 and 2014 annual reports the Australian Inspector-General of Taxation wrote of the n...