2000•European TaxationRequires access

International: Taxation and the European Convention on Human Rights

Philip Baker

Abstract

The availability of an electronic database of judgments, decisions and opinions of the European Commission of Human Rights and the European Court of Human Rights has made it possible to identify over 240 cases relating to taxation matters in which decisions were given between May 1959 and April 2000. The author discusses and analyses this jurisprudence

About this research paper

What this paper is about

Why it matters

OpenAlex reports 1 citations for this work. Citation counts describe recorded attention and do not establish research quality.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Key concepts: Jurisprudence, Convention, Human rights, European commission, Commission, Political science, Law, Law and economics