Limita art. 6 alin. (1) din Convenţia europeană a drepturilor omului în materie fiscală
Limits of Article 6(1) of the European Convention on Human Rights in fiscal matters

Summary/Abstract: The paper investigates the current state of the jurisprudence of Article 6(1) of the European Convention on Human Rights in fiscal matters, specifically in the context of the Ferrazzini v. Italy and Bendenoun v. France decisions. The article examines the non-application of the “civil aspect” of Article 6(1) in fiscal litigation; the concept of “civil rights and obligations”; the criticisms leveled at the Ferrazzini decision; the application of the “criminal aspects” of said article to fiscal matters; the jurisprudential criteria employed in determining a criminal charge; the fiscal criteria; and the limits in the application of the Bendenoun criteria. The article concludes that as far as the scope of the application of Article 6 is concerned, the jurisprudence seems to be still in the process of stabilization, being sometimes too vague and complex. The right to a fair trial is limited both by the traditional non-applicability of Article 6, which is in tune with the spirit of the legal text; and the strained applicability under an interpretation that, lately, has exceeded the bounds of the text.

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