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EWA PLESNAR explains why tax should be fully covered by Article 6 of the ECHR
KEY POINTS
- Everyone is entitled to a fair and public hearing.
- Why does this principle not apply to all tax matters?
- Should there be different application for public and private law?
- A review of the relevant decided cases.
- The importance of looking at the substance and purpose of public law.
The enforcement of basic human rights and their application to commercial tax practice is not a connection one automatically makes.
Yet given the significant impact taxation has on our lives and the extent to which the state will go to enforce its rights the courts should give greater weight to the powers enshrined in the European Convention on Human Rights (ECHR; ‘the Convention’) in applying tax laws.
However to date courts have been reticent to apply the Convention...
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