The Rule of Law in Taxation, Two Recent ECtHR Judgments on Failure to Respect Final Judicial Decisions

IF 0.9 Q2 LAW EC Tax Review Pub Date : 2020-10-01 DOI:10.54648/ecta2020051

R. Attard

引用次数: 0

Abstract

Rule of Law, Taxation and Human Rights, ECHR, ECtHR, Article 1 of Protocol 1 ECHR, Article 13 ECHR, Effective Remedy, Right to Property, Final Judgments, Credit for Input VAT

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税务法治，欧洲人权法院最近关于不尊重最终司法裁决的两项判决

法治、税收和人权、《欧洲人权公约》、《欧洲法院人权公约》第1号议定书第1条、《欧洲公约》第13条、有效补救、财产权、终审判决、进项税额抵免

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来源期刊

EC Tax Review LAW-

CiteScore

0.90

自引率

33.30%

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