A2.310 Relevant Articles

The Relevant Articles

A2.310 Relevant Articles

Whilst tax-based challenges have been brought under all Articles of the Convention, including Article 3 (prohibition of torture); Article 2 (the right to life)1, and a number of Articles of the Protocols (such as Article 2 of the Fourth Protocol (freedom of movement)2 and Article 4 of the Seventh Protocol (prohibition of 'double jeopardy'))3 it is considered that there are four Articles that are most directly relevant for tax purposes:

  1.  

    •     Article 6—the right to a fair trial (see A2.311)

  2.  

    •     Article 8—the right to respect for private and home life (see A2.313)

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