In this contribution the impact of the European Convention on Human Rights on tax procedures and sanctions is analysed. The contribution examines also the potential impact of the European Convention on Human Rights on tax treaties, EU law and the EU arbitration convention
Maisto, G., The impact of European convention on human rights on tax procedures and sanctions with special reference to tax treaties and the EU arbitration convention, in Koffler, G., Poiares Maduro, M., Pistone, P. (ed.), Human rights and taxation in Europe and the world, IBFD PUBLICATIONS BV, Amsterdam 2011: 373- 395 [http://hdl.handle.net/10807/23574]
The impact of European convention on human rights on tax procedures and sanctions with special reference to tax treaties and the EU arbitration convention
Maisto, Guglielmo
2011
Abstract
In this contribution the impact of the European Convention on Human Rights on tax procedures and sanctions is analysed. The contribution examines also the potential impact of the European Convention on Human Rights on tax treaties, EU law and the EU arbitration convention
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