Commentary

V1.292A European Court of Human Rights

Part V1 General principles and rates of tax

V1.292A European Court of Human Rights

V1.292A European Court of Human Rights

The Council of Europe1 adopted the European Convention on Human Rights (ECHR) in 1950. The Convention came into force in 1953, and sets out a list of rights and freedoms which member states are under an obligation to guarantee to everyone within their jurisdiction. These rights and freedoms, in relation to tax matters, include—

  1.  

    (i)     the right to a fair trial2;

  2.  

    (ii)     the right to respect for private and family life;

  3.  

    (iii)     the prohibition of abuse of rights; and

  4.  

    (iv)     the protection of property3.

For the application of the Convention to VAT issues, see V5.301A,

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