Dreptul de proprietate în lumina Convenției CEDO – Protocolul nr. 1 și dimensiunile sale în plan fiscal
The property right in the light of the ECHR Convention –Protocol no. 1 and its dimensions in fiscal terms

Summary/Abstract: The present study proposes an analysis of the dimension of property rights in the national fiscal plan, through the lens of supranational law, the ECHR ConventionProtocol no. 1, which regulates this fundamental right in article 1. We believe that we are in the presence of a phenomenon of erosion of property rights through the „excessive” taxation of patrimony, an aspect that cannot be ignored. Thus, we ask whether this limitation is legitimate or not in the context of the relativization of property rights at the legislative level.

• Details
• Contents