The protection of human rights and the rigt to a fair tax trial in the light of the Jussila case
Article Abstract:
The alleged infringement of Article 6 of the European Convention on Human Rights (ECHR) in the Jussila case is examined. Mr. Jussila, a taxpayer in Finland, challenged the reassessment of his VAT, but failed, and later claimed that he was not given a fair tax trial. An evaluation of the case and an interpretation of article 6 of the ECHR are provided.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
Can procedural rules create obstacles to fundamental freedoms in European Law?
Article Abstract:
Companies in Europe have to abide by various kinds of procedural rules, customs and practices, and whether these rules hinder the object and purpose of the European Law is examined. The lack of harmonization of the direct tax field is discussed, and the relationship between the fundamental freedoms in the EEA Agreement and the EC Treaty is presented.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Retirement planning and the cost of long-term care: battling the fear of the unknown. Employee benefits and the retirement decision
- Abstracts: The hypothesis of the European legal person. European private company and the regulatory landscape in the EU - an introductory note
- Abstracts: The transfer of undertakings and the importance of taking over personnel-A vicious circle. Making (it) work: introduction to the special issue on the future of the European Employment Strategy
- Abstracts: Access to justice, trade union rights, and the Indian Industrial Disputes Act, 1947
- Abstracts: Salvation outside the church: judicial protection in the Third Pillar after the pupino and segi judgments. Interim measures in community courts: recent trends