No. 2 (2014): Taxation and Fundamental Rights

Published: 2014-01-01

Comparative studies

Human rights, fundamental rights and international tax law

Marco Greggi
Taxation and Human Rights

Yoseph M. Edrey
Does Bank Secrecy Violate Internationally Recognized Human Rights?

Stephen B. Cohen
The application of the European Convention on Human Rights to tax cases: the right to a fair trial in tax matters

Valentina Maria Ariemme
Unduly-paid taxes and the protection of the taxpayer’s property right pursuant to Article 1, First Protocol ECHR

Junping Zheng
The exchange of information between tax authorities and the taxpayer’s right to be heard

Andrea Amidei
Tax inspections: the balance between banking secrecy and the protection of privacy

Carlotta Armuzzi
Fundamental rights and tax inspections

Federico Aquilanti
Ferrazzini and the inclusion of tax proceedings under Article 6 § 1 ECHR

Maria Teresa Sutich
Reflections on property rights and confiscatory tax systems

Stefania Martinengo
Representation And The Power Of Local Government To Levy Taxes

Alice Bulgarelli
Ability to pay and human rights: a case-law analysis

Piera Santin
The right of defence of the taxpayer in relation to the application of presumed income parameters

Francesca Macchia
Recent developments in the recognition of digital privacy as a human right

Valentina Maria Ariemme