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Fundamental Rights in Tax Disputes: European and Supranational Perspectives

Fundamental Rights in Tax Disputes: European and Supranational Perspectives

Author: Piero Leanza
Publisher: Kluwer Law International
ISBN: 9789403524290
Published In: December 2025
Format: Hardback
Jurisdiction: Netherlands ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 1,910.63

HKD 1,853.31 Save HKD 57.32 (3%)

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Description
Contents

Details

Fundamental Rights in Tax Disputes is a book that offers a practical and case-based approach with particular reference to the central role of Article 6 of the European Convention on Human Rights and Article 47 of the Charter of Fundamental Rights of the European Union by explaining how these rights have evolved through case law and how they apply in practice. Recent case law, evolving legal standards, and growing awareness have highlighted that tax enforcement (like any exercise of State power) must be subject to the guarantees that protect parties when dealing with public authority.

What’s in this book:

With a primary focus on procedural safeguards, access to justice, and judicial impartiality, the author explores such key aspects as:

the application of fair trial guarantees in tax disputes, in particular as regards equality of arms, independence of the judiciary, the right to a reasoned decision, legal aid, and the reasonable length of proceedings
procedural asymmetries in tax litigation
limited access to administrative files and evidence
language barriers and cross-border taxpayers
digitalization, artificial intelligence, and procedural safeguards in tax justice

The book includes numerous excerpts from judgments and provides a concise comparative analysis of relevant developments in Italy, Germany, and France.

How this will help you:

As governments strengthen their tools for tax enforcement, the question is no longer whether efficiency can justify intrusive measures, but how far such measures may go without undermining fundamental rights. Addressing the underlying tension and fragility in reconciling these often competing objectives, this comprehensive study examines the application of fundamental rights in the context of tax litigation. It identifies the key legal issues and explores how they interact within the broader European legal landscape. Judges, lawyers, tax practitioners, and tax authorities will benefit from the book’s broad analysis of case law and gain practical tools to promote procedural safeguards, judicial independence, access to justice, and proportionality in resolving tax disputes.

List of Abbreviations

Foreword

Acknowledgements

Introduction

CHAPTER 1. The European Human Rights Framework and Taxation

CHAPTER 2. The Right to a Fair Trial in European and International Law

CHAPTER 3. Article 6 of the European Convention on Human Rights

CHAPTER 4. Tax Litigation and Fundamental Rights

CHAPTER 5. From Procedural Asymmetries to Harmonization in Tax Proceedings

CHAPTER 6. Comparative Perspectives: Italy, Germany and France

CHAPTER 7. Digitalization, Artificial Intelligence, and Procedural Safeguards in Tax Justice

Appendices