Recent Tax Cases of the European Court of Human Rights
Journal
Country
International
Published Date
Issue
European Taxation 2012 (Volume 52), No. 12
Document
This article discusses recent cases concerning the right to silence/freedom from self-incrimination in tax matters, and the need for full disclosure of evidence by revenue authorities in penalty cases. It also discusses cases on penalties fixed as a percentage of the tax underpaid, the removal of the suspension of limitation periods, and compensation to taxpayers for the breach of their Convention rights.