Taxation and the Right to property: case-law of the European Court of Human Rights

La fiscalidad y el derecho de propiedad: jurisprudencia del Tribunal Europeo de Derechos Humanos

Abstract

The article gives an overview of the general principles applied by the European Court of Human Rights
when examining the complaints under Article 1 of Protocol No. 1 to the European Convention on Human
Rights about fiscal measures applied by the state. It emphasises the wide margin of appreciation afforded
to the states in tax matters. The article further describes the test applied by the Court when analysing
a tax case. It indicates particular issues that might arise in relation to separate elements of the test such as the concept of possessions, quality of fiscal laws, individual and excessive burden, retroactive legislation, austerity measures and procedural safeguards in tax proceedings.