Pravna zaštita poreskih obveznika po Evropskoj konvenciji o ljudskim pravima
Legal Protection of Taxpayers Under the European Convention on Human Rights

Author(s): Sejdefa Džafče
Subject(s): Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, EU-Legislation
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: European Convention on Human Rights; Tax payers; Right to a fair trial; Protection of ownership; Right to private life; Nondiscrimination;
Summary/Abstract: While drafting the normative framework relating to tax paying, which includes defining , control and tax collection, the responsibility of the country is to comply with the standards set forth in the European Convention on Human Rights and Fundamental Freedoms and more specifically: Article 6 of the European Convention on Human Rights and Fundamental Freedoms (ECHR) - right to a fair trial; Article 1 of the Protocol number 1 to ECHR - protection of ownership; Article 8 of ECHR - nondiscrimination in private and family life; Article 14 of ECHR and Article 1 of the Protocol no. 12 of ECHR - general protection against discrimination. Guarantees and standards of Article 6, 8 and 14 of ECHR and Article 1 of Protocol no. 1 of ECHR include implementation of the principles of legality, justice and fairness in tax requirements, principles of equality and principle of economic efficiency, as well as protection against retroactive implementation of tax-related legislation. The objective of this paper is to analyze legal protection of the taxpayers concerning rights deriving from ECHR before the European Court of human rights.

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