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The Rule of Law in Taxation, Two Recent ECtHR Judgments on Failure to Respect Final Judicial Decisions

The Rule of Law in Taxation, Two Recent ECtHR Judgments on Failure to Respect Final Judicial... ec Forum TAX The Rule of Law in Taxation, Two Recent ECtHR REVIEW Judgments on Failure to Respect Final Judicial 2020–5 Decisions Robert Attard Keywords: Rule of Law, Taxation and Human Rights, ECHR, ECtHR, Article 1 of Protocol 1 ECHR, Article 13 ECHR, Effective Remedy, Right to Property, Final Judgments, Credit for Input VAT What happens when tax authorities fail to respect a final themselves legally regulated, so that no one—including judgment ordering them to pay a tax refund? In some the most highly placed official—is above the law’. In 1 4 eastern European jurisdictions, after scaling overwhelm- some form or another, the Rule of Law forms part of ing obstacles and odds to obtain recognition of their most of the Laws of the State Signatories to the legitimate rights in front of national tax courts, victorious Convention but is the Rule of Law Remedy only an taxpayers have discovered that judgments they won were academic remedy? not worth the paper they were written on because the tax In the 2011 Report on the Rule of Law adopted by the authorities simply refused to respect adverse judgments, Venice Commission at its eighty-sixth plenary session ignoring their existence. the Commission http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

The Rule of Law in Taxation, Two Recent ECtHR Judgments on Failure to Respect Final Judicial Decisions

EC Tax Review , Volume 29 (5): 3 – Oct 1, 2020

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Publisher
Kluwer Law International
Copyright
Copyright © 2020 Kluwer Law International BV, The Netherlands
ISSN
0928-2750
Publisher site
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Abstract

ec Forum TAX The Rule of Law in Taxation, Two Recent ECtHR REVIEW Judgments on Failure to Respect Final Judicial 2020–5 Decisions Robert Attard Keywords: Rule of Law, Taxation and Human Rights, ECHR, ECtHR, Article 1 of Protocol 1 ECHR, Article 13 ECHR, Effective Remedy, Right to Property, Final Judgments, Credit for Input VAT What happens when tax authorities fail to respect a final themselves legally regulated, so that no one—including judgment ordering them to pay a tax refund? In some the most highly placed official—is above the law’. In 1 4 eastern European jurisdictions, after scaling overwhelm- some form or another, the Rule of Law forms part of ing obstacles and odds to obtain recognition of their most of the Laws of the State Signatories to the legitimate rights in front of national tax courts, victorious Convention but is the Rule of Law Remedy only an taxpayers have discovered that judgments they won were academic remedy? not worth the paper they were written on because the tax In the 2011 Report on the Rule of Law adopted by the authorities simply refused to respect adverse judgments, Venice Commission at its eighty-sixth plenary session ignoring their existence. the Commission

Journal

EC Tax ReviewKluwer Law International

Published: Oct 1, 2020

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