DREPTUL STATULUI DE A REGLEMENTA SISTEMUL DE IMPUNERE ÎN RELAŢIE CU GARANTAREA DREPTULUI DE PROPRIETATE PRIN ART. 1 DIN PROTOCOLUL ADIŢIONAL NR. 1 LA CONVENŢIA EUROPEANĂ A DREPTURILOR OMULUI
THE STATE'S RIGHT TO ADJUST THE SYSTEM OF IMPOSITION IN RELATION TO THE PROTECTION OF THE PROPERTY RIGHT BY ARTICLE 1 OF ADDITIONAL PROTOCOL NO. 1 TO THE EUROPEAN CONVENTION ON HUMAN RIGHTS
Subject(s): Civil Law, Law on Economics
Published by: Universitatea Crestina "Dimitrie Cantemir"
Keywords: Additional Protocol no. 1; European Convention on Human Rights; property rights; taxation; state law to regulate the taxation system.
Summary/Abstract: This paper aims to identify the relationship between the State’s right to regulate the taxation system and Article 1 of Additional Protocol no. 1 to the European Convention on Human Rights which guarantees the property right, in other words if the state violates the guarantee of ownership by stipulating the tax system.Thus, we present some aspects of the European Convention on Human Rights and the legality of taxation, and then we focus on the interpretation of Article 1 of Additional Protocol No. 1 to the European Convention on Human Rights.
- Issue Year: VII/2016
- Issue No: 25
- Page Range: 206-217
- Page Count: 12
- Language: Romanian