Commentary

A2.314 Article 14—the prohibition of discrimination

Administration and compliance

A2.314 Article 14—the prohibition of discrimination

A2.314 Article 14—the prohibition of discrimination

Article 14 states that:

'The enjoyment of the rights and freedoms set forth in this Convention shall be secured without discrimination on any ground such as sex, race, colour, language, religion, political or other opinion, national or social origin, association with a national minority, property, birth or other status.'

In other words, Article 14 guarantees the enjoyment of the rights and freedoms set out in the Convention without discrimination on any basis. Article 14 can be used only in conjunction with another Article as the complainant must point to the particular Convention right in respect of which discrimination is alleged. It is not necessary to show that the other Article has actually been breached, merely that right has been protected in a discriminatory manner1. In the context of tax, the right under Article 14 is most frequently raised in conjunction with Article 1 of the First Protocol, on the ground that the tax rules in question interfere with the right to enjoyment of possessions in a discriminatory manner. The test for the application of Article 14 is whether the particular facts of a case 'fall within the ambit' of another Article of the Convention2. Normally, where a breach of a right arising under a substantive Article has been found, the Strasbourg authorities will not evaluate the complaint under Article 143.

A successful claim by a taxpayer under Article 14 requires three criteria to be satisfied:

  1.  

    (1)     taxpayer A is in an analogous or relevantly similar position to

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