60 Years of the European Convention on Human Rights and Taxation
Abstract
In this article, the author provides a survey of European Court of Human Rights decisions, from the 1959 X v. Germany case, regarding a tax levy on speculative bonds, to a series of recent cases on the prohibition of double jeopardy (ne bis in idem) set out in article 4 of the Seventh Protocol. The author goes on to examine areas in which the application of the ECHR has resulted in changes in the law, the biggest failings of the ECHR/ECtHR, the position of the taxpayer in the 2020s and, finally, the cause of any shortcomings in failing to protect taxpayers’ rights, together with possible solutions.
Integrity signals
Registry
Cites
Statistics
Claims the paper makes
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
Article 8 of the ECHR has become one of the key fundamental rights affecting the legality of using AI systems in tax law due to the SyRI judgment of the Hague District Court.
“In fact, it has become one of the key fundamental rights affecting the legality of the use of AI systems in tax law due to the seminal and widely debated 156 judgment of the Hague District Court in the Netherlands in SyRI (Systeem Risico Indicatie) (5 Feb. 2020).157”
From Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard (2022) · cites this paper as [157]
In the SyRI case, the focal point of the claimants' arguments was the alleged violation of article 8 of the ECHR.
“In that case, the focal point of the arguments of the claimants (NJCM et al.) was the alleged violation of article 8 of the ECHR.”
From Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard (2022) · cites this paper as [157]
Cites
(1959) · Chemie Ingenieur Technik · doi:10.1002/cite.330310818 · Cited by 1 · see citing works
Flagged first, then by citations
Cited by
Sorted by citations
Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard
Kuźniacki, B., Almada, M., Tyliński, K., Górski, L., Winogradska, B., & Zeldenrust, R. (2022) · World Tax Journal · doi:10.59403/2yhh9pa · Cited by 31 · see citing works
Requirements for Tax XAI Under Constitutional Principles and Human Rights
Kuzniacki, B., Almada, M., Tyliński, K., & Górski, Ł. (2022) · Lecture Notes in Computer Science · doi:10.1007/978-3-031-15565-9_14 · Cited by 14 · see citing works
- Authors
- Baker, P.
- Corresponding author
- Baker, P.
- ORCID
- Baker, P.
- Venue
- European Taxation
- Publisher
- IBFD
- Published
- 2021-11-11
- Volume
- 61
- Issue
- 12
- ISSN
- 0014-3138 (ISSN-L)
- 2352-9199
- OpenAlex
- W4390286309
- Cited by
- 8
- References
- 1
- Citations by year
- 2026: 1 · 2023: 1 · 2022: 3 · 2021: 1 · 2015: 1
- FWCI
- 2.10
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- European Taxation (publishedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Taxation and Legal Issues
- Social Sciences › Political Science and International Relations › European and International Law Studies
- Social Sciences › Law › Legal Rights and Human Rights
- Keywords
- European Convention on Human Rights, European Court of Human Rights, taxation, taxpayer rights, tax levy, double jeopardy, case law, tax reform
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
