Abstract

MASBERNAT, Patricio  and  RAMOS-FUENTES, Gloria. Tax matters in the Case Law of the Inter-American Court of Human Rights. Díkaion [online]. 2019, vol.28, n.2, pp.404-439. ISSN 0120-8942.  https://doi.org/10.5294/dika.2019.28.2.8.

This paper aims to show how the decisions of the Inter-American Court of Human Rights have dealt with taxation issues for various purposes and in different circumstances. The Inter-American Democratic Charter does not refer directly to taxpayer rights and mentions tax matters only in procedural terms. Nevertheless, the experience of the European Court of Human Rights proves that it is possible for a court like the Inter-American Court to study these cases more broadly by claiming other tax-related rights. Notwithstanding the foregoing, the Court’s decisions have tax consequences, and it has generally expressed opinions on tax matters. For the authors, these issues should be addressed by the legal doctrine in a way that has not yet been explored.

Keywords : Taxation; taxes; fiscality; tax system; taxpayer rights; human rights.

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