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.
