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EY Global Tax Controversy Flash Newsletter (Issue 68) | ECtHR’s evolving role in tax disputes

15 April 2024

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Tax Alerts, National/Federal Taxation, OECD, Global

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United States, Albania, Andorra, Angola, Argentina, Australia, Austria, Bahamas, Bahrain, Bangladesh, Barbados, Belgium, Bolivia, Botswana, Brazil + 133 more

As many jurisdictions around the world expand tax policy and strengthen enforcement, the European Court of Human Rights (ECtHR) is increasingly being called to rule on tax disputes. A recent increase in tax-related cases suggests that “tax policies of state signatories must be regularly stress-tested against the requirements of the European Convention on Human Rights,” according to the views of EY partner Robert Attard at Ernst & Young Limited and Paulo Pinto de Albuquerque, who have published a book discussing the issue. In the book, the authors consider the Court’s evolving role and what its past rulings might tell us...