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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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...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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