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New Penalties

Hui Ling McCarthy of Gray's Inn Tax Chambers discusses the potential application of Article 6 of the ECHR and the ECtHR's judgment in Jussila v Finland to the new tax penalties regime
Ordinary appeals a b o u t whether tax is payable by an individual constitute neither the determination of a taxpayer's 'civil rights and obligations' nor a 'criminal charge' against the taxpayer for the purposes of Article 6 (right to a fair trial) of the European Convention on Human Rights (ECHR). That was decided in Ferrazzini v Italy [2001] STC 1314 a decision of the Grand Chamber of the European Court of Human Rights (ECtHR): tax forms part of the core of public authority prerogatives and the public nature of the relationship between taxpayer and tax authority predominates. The existence...

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