| Article | Practical Impact of the Judgments of the European Court of Human Rights in Tax Law Cases Resolved by the Ukrainian Administrative Courts |
|---|---|
| Authors |
Blazhivska N.
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| Name of magazine | Legal journal «Law of Ukraine» (Ukrainian version) |
| Issue | 3 / 2014 |
| Pages | 110 - 117 |
| Annotation | The article is focused on arguments on necessity to study the practice of the European Court of Human Rights for the purposes of its application in tax law cases as well as provides for major approaches used by the European Court of Human Rights in the cases having tax law background. Based on practice of the European Court of Human Rights the author provides examples of application of Article 6 of the Convention for the Protection of Human Rights and Fundamental Freedoms and Article 1 of the First Protocol to the Convention in tax law cases. The author also analyzed some judgments of the European Court of Human Rights. |
| Keywords | right to a fair trial, quality and legal predictability of legislation, right to a peaceful possession of property, principle of proportionality, individualization of legal responsibility of tax payers. |
| References | |
| Electronic version | Download |