The impact of European convention on human rights on tax procedures and sanctions with special reference to tax treaties and the EU arbitration convention

Guglielmo Maisto

The impact of European convention on human rights on tax procedures and sanctions with special reference to tax treaties and the EU arbitration convention

Guglielmo Maisto

Università Cattolica del Sacro Cuore

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

In this contribution the impact of the European Convention on Human Rights on tax procedures and sanctions is analysed. The contribution examines also the potential impact of the European Convention on Human Rights on tax treaties, EU law and the EU arbitration convention

Original language	English
Title of host publication	Human rights and taxation in Europe and the world
Editors	Georg Koffler, Miguel Poiares Maduro, Pasquale Pistone
Pages	373-395
Number of pages	23
Publication status	Published - 2011

Keywords

human rights
tax treaties

Cite this

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title = "The impact of European convention on human rights on tax procedures and sanctions with special reference to tax treaties and the EU arbitration convention",

abstract = "In this contribution the impact of the European Convention on Human Rights on tax procedures and sanctions is analysed. The contribution examines also the potential impact of the European Convention on Human Rights on tax treaties, EU law and the EU arbitration convention",

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author = "Guglielmo Maisto",

year = "2011",

language = "English",

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The impact of European convention on human rights on tax procedures and sanctions with special reference to tax treaties and the EU arbitration convention. / Maisto, Guglielmo.
Human rights and taxation in Europe and the world. ed. / Georg Koffler; Miguel Poiares Maduro; Pasquale Pistone. 2011. p. 373-395.

Research output: Chapter in Book/Report/Conference proceeding › Chapter

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AB - In this contribution the impact of the European Convention on Human Rights on tax procedures and sanctions is analysed. The contribution examines also the potential impact of the European Convention on Human Rights on tax treaties, EU law and the EU arbitration convention

KW - human rights

KW - tax treaties

KW - human rights

KW - tax treaties

UR - http://hdl.handle.net/10807/23574

M3 - Chapter

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SP - 373

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BT - Human rights and taxation in Europe and the world

A2 - Koffler, Georg

A2 - Poiares Maduro, Miguel

A2 - Pistone, Pasquale

ER -

The impact of European convention on human rights on tax procedures and sanctions with special reference to tax treaties and the EU arbitration convention

Abstract

Keywords

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