The Protection of Taxpayers’ Property Rights in Light of the Recent ECtHR Jurisprudence: Anything New on the Horizon, or Just More of the Same?

Abstract:

The relationship between taxpayers' property rights and the wide discretion of the legislature in the tax field has traditionally been discussed, both in domestic and international courts. In this regard, the protection of the European Convention on Human Rights (ECHR) should not be underestimated as is clearly shown in the recent decisions of the ECtHR in the N.K.M., Gáll, and R.Sz. cases where the Court has declared a violation of Article 1 to Protocol No. 1.