<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0120-8942</journal-id>
<journal-title><![CDATA[Díkaion]]></journal-title>
<abbrev-journal-title><![CDATA[Díkaion]]></abbrev-journal-title>
<issn>0120-8942</issn>
<publisher>
<publisher-name><![CDATA[Universidad de la Sabana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0120-89422019000200404</article-id>
<article-id pub-id-type="doi">10.5294/dika.2019.28.2.8</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Asuntos tributarios en la jurisprudencia de la Corte Interamericana de Derechos Humanos]]></article-title>
<article-title xml:lang="en"><![CDATA[Tax matters in the Case Law of the Inter-American Court of Human Rights]]></article-title>
<article-title xml:lang="pt"><![CDATA[Questões tributárias na jurisprudência do Tribunal Interamericano de Direitos Humanos]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Masbernat]]></surname>
<given-names><![CDATA[Patricio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ramos-Fuentes]]></surname>
<given-names><![CDATA[Gloria]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma de Chile  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Chile</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Autónoma de Chile  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Chile</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<volume>28</volume>
<numero>2</numero>
<fpage>404</fpage>
<lpage>439</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0120-89422019000200404&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0120-89422019000200404&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0120-89422019000200404&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo del presente trabajo es mostrar cómo la jurisprudencia de la Corte Interamericana de Derechos Humanos ha tratado temas sobre tributación con diversos propósitos y en distintas circunstancias. La Carta Interamericana de Derechos Humanos no aborda de modo directo los derechos del contribuyente, y solo efectúa una mención específica a asuntos fiscales en materia procesal. Pese a ello, la experiencia del Tribunal Europeo de Derechos Humanos da cuenta de la posibilidad de que un tribunal como la Corte Interamericana de Derechos Humanos pueda abordar de modo más amplio esta clase de asuntos a través del reclamo por otros derechos que incidan en asuntos tributarios. No obstante lo anterior, existen consecuencias tributarias de las decisiones de la Corte y, generalmente, se ha pronunciado en relación con dichas cuestiones. A juicio de los autores, esta clase de asuntos deberían ser abordados por la doctrina de un modo más habitual a fin de lograr un mayor desarrollo dogmático al servicio de la solución de esta clase de problemas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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&#8217;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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo O principal objetivo deste artigo é mostrar como as decisões da Corte Interamericana de Direitos Humanos trataram de questões tributárias com objetivos diferentes e em diferentes circunstâncias. A Carta Interamericana de Direitos Humanos não se refere diretamente aos direitos do contribuinte, e apenas faz menção específica a questões tributárias em matéria processual. No entanto, a experiência do Tribunal Europeu dos Direitos Humanos mostra a possibilidade de que o Tribunal (ou a Corte Interamericana) poderia estudar esse tipo de caso de forma mais ampla, através da reivindicação de outros direitos que afetam os casos dos contribuintes. Não obstante o acima exposto, existem consequências tributárias das decisões da Corte Interamericana e, em geral, em relação a essas questões, emitiu pareceres sobre questões tributárias. Para os autores, este tipo de questões deve ser tratado pela doutrina legal de uma maneira que ainda não foi realizada.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Tributos]]></kwd>
<kwd lng="es"><![CDATA[impuestos]]></kwd>
<kwd lng="es"><![CDATA[fiscalidad]]></kwd>
<kwd lng="es"><![CDATA[derechos del contribuyente]]></kwd>
<kwd lng="es"><![CDATA[derechos humanos]]></kwd>
<kwd lng="en"><![CDATA[Taxation]]></kwd>
<kwd lng="en"><![CDATA[taxes]]></kwd>
<kwd lng="en"><![CDATA[fiscality]]></kwd>
<kwd lng="en"><![CDATA[tax system]]></kwd>
<kwd lng="en"><![CDATA[taxpayer rights]]></kwd>
<kwd lng="en"><![CDATA[human rights]]></kwd>
<kwd lng="pt"><![CDATA[Tributação]]></kwd>
<kwd lng="pt"><![CDATA[impostos]]></kwd>
<kwd lng="pt"><![CDATA[fiscalidade]]></kwd>
<kwd lng="pt"><![CDATA[direitos dos contribuintes]]></kwd>
<kwd lng="pt"><![CDATA[direitos humanos]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Angulo López]]></surname>
<given-names><![CDATA[Geofredo]]></given-names>
</name>
</person-group>
<source><![CDATA[Teoría contemporánea de los derechos humanos. Elementos para una reconstrucción sistémica]]></source>
<year>2015</year>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Dykinson]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Avi-Yonah]]></surname>
<given-names><![CDATA[Reuven]]></given-names>
</name>
<name>
<surname><![CDATA[Mazzoni]]></surname>
<given-names><![CDATA[Gianluca]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Taxation and human rights: A delicate balance. Public Law And Legal Theory Research&#8221;]]></article-title>
<source><![CDATA[Paper Series]]></source>
<year>2016</year>
<numero>520</numero>
<issue>520</issue>
</nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Baker]]></surname>
<given-names><![CDATA[Philip]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Taxation and the European Convention on Human Rights&#8221;]]></article-title>
<source><![CDATA[GITC Review]]></source>
<year>2001</year>
<volume>1</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-13</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Baker]]></surname>
<given-names><![CDATA[Philip]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;International Taxation and the European Convention on Human Rights&#8221;]]></article-title>
<source><![CDATA[European Taxation]]></source>
<year>2000</year>
<volume>40</volume>
<numero>8</numero>
<issue>8</issue>
<page-range>298-374</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Baker]]></surname>
<given-names><![CDATA[Philip]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Double taxation conventions and human rights&#8221;]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Baker]]></surname>
<given-names><![CDATA[Philip]]></given-names>
</name>
</person-group>
<source><![CDATA[Double Taxation Conventions]]></source>
<year>2018</year>
<publisher-loc><![CDATA[UK ]]></publisher-loc>
<publisher-name><![CDATA[Sweet &amp; Maxwell&#8217;s Tax Library]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Blanco Cordero]]></surname>
<given-names><![CDATA[Isidoro]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;La admisibilidad de las listas de evasores fiscales sustraídas en el extranjero como prueba paraacreditar la comisión de delitos fiscales&#8221;]]></article-title>
<source><![CDATA[Indret: Revista para el Análisis del Derecho]]></source>
<year>2015</year>
<numero>3</numero>
<issue>3</issue>
<page-range>3-35</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Burrows]]></surname>
<given-names><![CDATA[Bridget]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Why tax is a human rights issue: empowering communities living in poverty to hold governments to account for public services&#8221;]]></article-title>
<source><![CDATA[Contemporary Challenges In Securing Human Rights]]></source>
<year></year>
<page-range>67-74</page-range><publisher-loc><![CDATA[London ]]></publisher-loc>
<publisher-name><![CDATA[Institute of Commonwealth Studies, School of Advanced Study, University of London]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Correa Cardozo]]></surname>
<given-names><![CDATA[Herna&#769;n]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Los efectos inequitativos de la jurisprudencia constitucional colombiana sobre habeas data financiero&#8221;]]></article-title>
<source><![CDATA[Anuario de Derecho Constitucional Latinoamericano]]></source>
<year>2017</year>
<volume>XXIII</volume>
<page-range>373-400</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Crawford]]></surname>
<given-names><![CDATA[Bridget J.]]></given-names>
</name>
<name>
<surname><![CDATA[Spivack]]></surname>
<given-names><![CDATA[Carla]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Tampon taxes, discrimination and human rights&#8221;]]></article-title>
<source><![CDATA[Wisconsin Law Review]]></source>
<year>2017</year>
<numero>491</numero>
<issue>491</issue>
<page-range>491-549</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Billardi]]></surname>
<given-names><![CDATA[Cristián J.]]></given-names>
</name>
</person-group>
<source><![CDATA[Los derechos del hombre y su tutela jurídica en el derecho tributario y financiero]]></source>
<year>2017</year>
<publisher-loc><![CDATA[Buenos Aires ]]></publisher-loc>
<publisher-name><![CDATA[Ad Hoc]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Christians]]></surname>
<given-names><![CDATA[Alisson]]></given-names>
</name>
</person-group>
<source><![CDATA[&#8220;Human rights at the borders of tax sovereignty&#8221;]]></source>
<year>2017</year>
</nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[De Martino]]></surname>
<given-names><![CDATA[Paolo]]></given-names>
</name>
</person-group>
<source><![CDATA[&#8220;Diritto penale contemporaneo, Lista Falciani: Il fine giustifica i mezzi? Note a margine di due provvedimenti &#8216;innovativi&#8217;&#8221;]]></source>
<year>2015</year>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[De Drouas]]></surname>
<given-names><![CDATA[Delphlne]]></given-names>
</name>
<name>
<surname><![CDATA[Sienko]]></surname>
<given-names><![CDATA[Isabelle]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;The increasing importance of the European Convention on Human Rights in the Tax Area&#8221;]]></article-title>
<source><![CDATA[Intertax]]></source>
<year>1997</year>
<volume>25</volume>
<numero>10</numero>
<issue>10</issue>
</nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Endresen]]></surname>
<given-names><![CDATA[Clement]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Taxation and the European Convention for the Protection of Human Rights: Substantive Issues&#8221;]]></article-title>
<source><![CDATA[Intertax]]></source>
<year>2017</year>
<volume>45</volume>
<numero>8/9</numero>
<issue>8/9</issue>
<page-range>508-26</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Engle]]></surname>
<given-names><![CDATA[Eric Allen]]></given-names>
</name>
</person-group>
<source><![CDATA[Les Droits de l&#8217;homme et l&#8217;impot]]></source>
<year>2008</year>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ergec]]></surname>
<given-names><![CDATA[Rusen]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Taxation and property rights under the European Convention on Human Rights&#8221;]]></article-title>
<source><![CDATA[Intertax]]></source>
<year>2011</year>
<volume>39</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>2-11</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fromme]]></surname>
<given-names><![CDATA[Stefan]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;The European Court of Human Rights and the right of the accused to remain silent: can it be invoked by taxpayers?&#8221;]]></article-title>
<source><![CDATA[Intertax]]></source>
<year>1993</year>
<numero>21-11</numero>
<issue>21-11</issue>
<page-range>520-49</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Galva&#769;n Pareja]]></surname>
<given-names><![CDATA[Gustavo]]></given-names>
</name>
<name>
<surname><![CDATA[Álvarez Pe&#769;rez]]></surname>
<given-names><![CDATA[Vi&#769;ctor]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Pobreza y administracio&#769;n de justicia&#8221;]]></article-title>
<source><![CDATA[Revista de la Facultad de Ciencias Econo&#769;micas]]></source>
<year>2000</year>
<volume>V</volume>
<numero>15</numero>
<issue>15</issue>
</nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[García Ramírez]]></surname>
<given-names><![CDATA[Sergio]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;La jurisprudencia de la Corte Interamericana de Derechos Humanos en materia de reparaciones&#8221;]]></article-title>
<source><![CDATA[La Corte Interamericana de Derechos Humanos. Un cuarto de siglo: 1979-2004]]></source>
<year>2005</year>
<publisher-loc><![CDATA[San José, Costa Rica ]]></publisher-loc>
<publisher-name><![CDATA[CIDH]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[García Ramírez]]></surname>
<given-names><![CDATA[Sergio]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Las reparaciones en el sistema interamericano de protección de los derechos humanos&#8221;]]></article-title>
<source><![CDATA[El sistema interamericano de protección de los derechos humanos en el umbral del siglo XXI (Memoria del seminario el sistema interamericano de protección de los derechos humanos en el umbral del siglo XXI)]]></source>
<year>2003</year>
<page-range>128-58</page-range><publisher-loc><![CDATA[San José, Costa Rica ]]></publisher-loc>
<publisher-name><![CDATA[CIDH]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Greggi]]></surname>
<given-names><![CDATA[Marco]]></given-names>
</name>
</person-group>
<source><![CDATA[Bridging a Sea: Human Rights and Supranational Limits to Tax Law]]></source>
<year>2009</year>
</nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lainez Flanagan]]></surname>
<given-names><![CDATA[Jacqueline]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Holding U.S. Corporations Accountable: Toward a Convergence of U.S. International Tax Policy and International Human Rights&#8221;]]></article-title>
<source><![CDATA[Pepperdine Law Review]]></source>
<year>2018</year>
<volume>45</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>685-746</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lipset]]></surname>
<given-names><![CDATA[Lloyd]]></given-names>
</name>
</person-group>
<source><![CDATA[Tax Abuses, Poverty and Human Rights, A report of the International Bar Association&#8217;s Human Rights Institute]]></source>
<year>2013</year>
<publisher-loc><![CDATA[London ]]></publisher-loc>
<publisher-name><![CDATA[International Bar Association]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Margolis]]></surname>
<given-names><![CDATA[Adrienne]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Tax justice and human rights: The beginning of a beautiful friendship?&#8221;]]></article-title>
<source><![CDATA[The Human Rights Issue]]></source>
<year>2014</year>
<volume>9</volume>
<numero>2</numero>
<issue>2</issue>
</nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martinón Quintero]]></surname>
<given-names><![CDATA[Ruth]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Los derechos humanos en la Unión Europea. En especial, el problema de la adhesión de la Unión al Convenio Europeo de Derechos Humanos&#8221;]]></article-title>
<source><![CDATA[Revista Europea de Derechos Fundamentales]]></source>
<year>2015</year>
<volume>28</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>49-71</page-range></nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martos Belmonte]]></surname>
<given-names><![CDATA[Plácido]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;El nuevo estándar global de intercambio automático de información sobre cuentas financieras de la OCDE (CRS, common reporting standard): estructura y funcionamiento. Aplicación del mismo en la unión europea: Directiva 2014/107/UE del Consejo de 9 de diciembre de 2014&#8221;]]></article-title>
<source><![CDATA[Cronica Tributaria]]></source>
<year>2016</year>
<numero>159</numero>
<issue>159</issue>
<page-range>103-30</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Masbernat Muñoz]]></surname>
<given-names><![CDATA[Patricio]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Garantías constitucionales del contribuyente: crítica al enfoque de la doctrina nacional&#8221;]]></article-title>
<source><![CDATA[Ius et Praxis]]></source>
<year>2002</year>
<volume>8</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>299-357</page-range></nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Moreno González]]></surname>
<given-names><![CDATA[Saturnina]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;The automatic exchange of tax information and the protection of personal data in the European Union: Reflections on the latest jurisprudential and normative advances&#8221;]]></article-title>
<source><![CDATA[EC Tax Review]]></source>
<year>2016</year>
<numero>3</numero>
<issue>3</issue>
<page-range>146-61</page-range></nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ortega Maldonado]]></surname>
<given-names><![CDATA[Juan Manuel]]></given-names>
</name>
</person-group>
<source><![CDATA[Justicia tributaria y derechos humanos]]></source>
<year>2016</year>
<publisher-loc><![CDATA[Mexico ]]></publisher-loc>
<publisher-name><![CDATA[Instituto de Investigaciones Jurídicas-UNAM]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pedrosa Lopez]]></surname>
<given-names><![CDATA[José Carlos]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;La importancia del tribunal de justicia de la Unión Europea y la relevancia de su jurisprudencia en materia tributaria sobre los estados miembros&#8221;]]></article-title>
<source><![CDATA[Revista Boliviana de Derecho]]></source>
<year>2015</year>
<numero>19</numero>
<issue>19</issue>
<page-range>378-403</page-range></nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Poaires]]></surname>
<given-names><![CDATA[Miguel]]></given-names>
</name>
</person-group>
<source><![CDATA[Human Rigths and Taxation in the World]]></source>
<year>2011</year>
<publisher-loc><![CDATA[Amsterdam ]]></publisher-loc>
<publisher-name><![CDATA[IBFD]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Richardson]]></surname>
<given-names><![CDATA[Mirugia]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;The EU and ECHR rights of the defence principles in matters of taxation, punitive tax surcharges and prosecution of tax offences&#8221;]]></article-title>
<source><![CDATA[EC Tax Review]]></source>
<year>2017</year>
<numero>6</numero>
<issue>6</issue>
<page-range>323-34</page-range></nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rios Granados]]></surname>
<given-names><![CDATA[Gabriela]]></given-names>
</name>
</person-group>
<source><![CDATA[Derechos Humanos del Contribuyente]]></source>
<year>2016</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Instituto de Investigaciones Jurídicas-UNAM]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Romero Flor]]></surname>
<given-names><![CDATA[Luis María]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Deberes tributarios vs. derechos humanos: el derecho a no autoinculparse en el procedimiento tributario&#8221;]]></article-title>
<source><![CDATA[Parlamento y Constitución. Anuario]]></source>
<year>2015</year>
<numero>17</numero>
<issue>17</issue>
<page-range>247-66</page-range></nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ruiz Jiménez]]></surname>
<given-names><![CDATA[César]]></given-names>
</name>
</person-group>
<source><![CDATA[Derecho tributario y derechos humanos. Diálogo en México y el Mundo]]></source>
<year>2016</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Tirant lo Blanch]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="journal">
<article-title xml:lang=""><![CDATA[&#8220;Case Note: Tax evasion, human rights and offshore structures&#8221;]]></article-title>
<source><![CDATA[Trusts &amp; Trustees]]></source>
<year>2002</year>
<volume>8</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>28-30</page-range></nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Smit]]></surname>
<given-names><![CDATA[Daniel S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Capital movements and direct taxation: the effect of the non-discrimination principles&#8221;]]></article-title>
<source><![CDATA[EC Tax Review]]></source>
<year>2005</year>
<numero>3</numero>
<issue>3</issue>
<page-range>199-209</page-range></nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Stepanova]]></surname>
<given-names><![CDATA[Iryna]]></given-names>
</name>
</person-group>
<source><![CDATA[European Double Taxation and Human Rights in a Globalised World]]></source>
<year>2016</year>
</nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="journal">
<collab>Tax Justice Network</collab>
<article-title xml:lang=""><![CDATA[&#8220;Taxation and Human Rights, Editorial&#8221;]]></article-title>
<source><![CDATA[Quarterly Newsletter of the Tax Justice Network Africa]]></source>
<year>2011</year>
<volume>2</volume>
<numero>4</numero>
<issue>4</issue>
</nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="journal">
<collab>Tax Justice Network</collab>
<article-title xml:lang=""><![CDATA[&#8220;Taxes and human rights&#8221;]]></article-title>
<source><![CDATA[Policy brief of the Tax Justice Network Germany]]></source>
<year>2013</year>
<numero>08e</numero>
<issue>08e</issue>
</nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[van der Bruggen]]></surname>
<given-names><![CDATA[Edwin]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Compulsory jurisdiction of the International Court of Justice in tax cases: Do we already have an `International Tax Court&#8217;?&#8221;]]></article-title>
<source><![CDATA[Intertax]]></source>
<year>2001</year>
<volume>29</volume>
<numero>8/9</numero>
<issue>8/9</issue>
<page-range>250-67</page-range></nlm-citation>
</ref>
<ref id="B42">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[van Eijsden]]></surname>
</name>
<name>
<surname><![CDATA[van Dam]]></surname>
<given-names><![CDATA[Janco]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;The impact of european law on domestic procedural tax law: Wrongfully underestimated?&#8221;]]></article-title>
<source><![CDATA[EC Tax Review]]></source>
<year>2010</year>
<numero>5</numero>
<issue>5</issue>
<page-range>199-209</page-range></nlm-citation>
</ref>
<ref id="B43">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[van Kampen]]></surname>
<given-names><![CDATA[Arjo]]></given-names>
</name>
<name>
<surname><![CDATA[de Rijke]]></surname>
<given-names><![CDATA[L. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;The Kredietbank Luxembourg and the Liechtenstein tax affairs: Notes on the balance between the exchange of information between states and the protection of fundamental rights&#8221;]]></article-title>
<source><![CDATA[EC Tax Review]]></source>
<year>2008</year>
<numero>5</numero>
<issue>5</issue>
<page-range>221-33</page-range></nlm-citation>
</ref>
<ref id="B44">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wouters]]></surname>
<given-names><![CDATA[Jan]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;The principle of non-discrimination in European Community law?&#8221;]]></article-title>
<source><![CDATA[EC Tax Review]]></source>
<year>1999</year>
<numero>2</numero>
<issue>2</issue>
<page-range>98-106</page-range></nlm-citation>
</ref>
<ref id="B45">
<nlm-citation citation-type="">
<collab>Corte IDH</collab>
<source><![CDATA[Caso Cantos vs. Argentina]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B46">
<nlm-citation citation-type="">
<collab>Corte IDH</collab>
<source><![CDATA[Caso Suárez Rosero vs. Ecuador]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B47">
<nlm-citation citation-type="">
<collab>Corte IDH</collab>
<source><![CDATA[Caso Baena Ricardo y Otros (270 Trabajadores) vs. Panamá]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B48">
<nlm-citation citation-type="">
<collab>Corte IDH</collab>
<source><![CDATA[Caso Caso Myrna Mack Chang vs. Guatemala]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B49">
<nlm-citation citation-type="">
<collab>Corte IDH</collab>
<source><![CDATA[Caso Loayza Tamayo vs. Perú]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B50">
<nlm-citation citation-type="">
<collab>Corte IDH</collab>
<source><![CDATA[Caso Acevedo Buendía y otros (Cesantes y Jubilados de la Contraloría) vs. Perú]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B51">
<nlm-citation citation-type="">
<collab>Corte IDH</collab>
<source><![CDATA[Caso Chiriboga vs. Ecuador]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B52">
<nlm-citation citation-type="">
<collab>Corte IDH</collab>
<source><![CDATA[Caso Ivcher Bronstein vs. Perú]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B53">
<nlm-citation citation-type="">
<collab>Corte IDH</collab>
<source><![CDATA[Caso Ibsen Ca&#769;rdenas e Ibsen Pen&#771;a vs. Bolivia]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B54">
<nlm-citation citation-type="">
<collab>Corte IDH</collab>
<source><![CDATA[]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B55">
<nlm-citation citation-type="">
<collab>España</collab>
<source><![CDATA[Sentencia del Tribunal Supremo de 23 de febrero de 2017, Sala de lo Penal, Sentencia 116/2017, Recurso Casación 1281/2016]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B56">
<nlm-citation citation-type="book">
<collab>Italia</collab>
<source><![CDATA[Cass. civ. Sez. V, Sent., 26-08-2015, 17183, ricorso 10440/2014]]></source>
<year></year>
<publisher-loc><![CDATA[Republica Italiana ]]></publisher-loc>
<publisher-name><![CDATA[Corte Suprema Di Cassazione, Sezione Tributaria]]></publisher-name>
</nlm-citation>
</ref>
</ref-list>
</back>
</article>
