The author, commenting a case discussed by the European court of human rights, tests the limit of the application of the first protocol of the Convention to tax law. The first protocol protects the properties and the possessions of each individual from any unlawful deprivation. It was questioned for a long time whether this article could be invoked even against forms and means of taxation leading eventually to a deprivation of that kind. It seems to emerge from the reasoning of the Court that art.1, taken alone and not in conjunction with others article of the Convention, can’t be relevant to that extent, and that the taxpayer has to find a protection somewhere else.
THE MASA INVESTMENT GROUP AS A ?NEC PLUS ULTRA? CASE FOR THE APPLICATION OF THE EUROPEAN CONVENTION ON HUMAN RIGHTS TO TAX LAW?
GREGGI, Marco
2007
Abstract
The author, commenting a case discussed by the European court of human rights, tests the limit of the application of the first protocol of the Convention to tax law. The first protocol protects the properties and the possessions of each individual from any unlawful deprivation. It was questioned for a long time whether this article could be invoked even against forms and means of taxation leading eventually to a deprivation of that kind. It seems to emerge from the reasoning of the Court that art.1, taken alone and not in conjunction with others article of the Convention, can’t be relevant to that extent, and that the taxpayer has to find a protection somewhere else.I documenti in SFERA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
