No 2 (2014)

Taxation and Fundamental Rights

Table of Contents

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