Taxation at the European Court of Human Rights is a first-of-its-kind to critically analyse over 500 of the European Court of Human Rights (ECtHR’s) important ‘tax cases’, which create a human rights code of conduct for European Convention on Human Rights (ECHR) State Signatories in matters involving taxation. Albeit the ECHR mentions taxation only once – and in a context that, rather than conferring rights, limits their application – references to public prerogatives pertinent to taxation are present in several of the ECHR’s articles, giving rise to an implied normative framework that has influenced the tax jurisprudence of the ECtHR. Especially given the enormous impact of the famous Yukos cases, the ECtHR has made it abundantly clear that tax policies of State Signatories must be regularly stress-tested against the requirements of the Convention.
