Protection of Taxpayer Rights

Human rights of companies apply to tax matters

The European Convention is extensively referred to in tax matters at the national level. One commentator highlights:

Now, we hear of “the Fundamental Human Rights of Companies” and human rights are becoming increasingly relevant in the realm of business law. Recent experience shows that the ECHR is becoming extremely influential in matters relating to tax controversy and tax policy.1

National level

It is also reported that the European Convention is extensively referred to in tax matters at the national level.2

The following matters fall, inter alia, within the scope of the Convention:

  • VAT law

  • Tax penalties

  • Retroactive taxation

 

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EU Direct Tax News, Issue 41 January/February 2011, at p. 2.

2 Philip Baker QC, The application of the European Convention on Human Rights to Tax Matters in the United Kingdom. http://www.taxbar.com/documents/App_European_Convention_Philip_Baker_QC....