The Contributions of the CJEU and the ECtHR in the Field of Taxpayers' Procedural Safeguards

Doctoral Thesis / Dissertation , 2023 , 477 Pages

Law - Tax / Fiscal Law

The thesis addresses the challenge to compare both the CJEU and the ECtHR case-laws dealing with issues concerning the taxpayers' procedural rights. Those courts faced the same difficulty to guarantee the European taxpayers' rights while neither the EU Founding Treaties, nor the European Convention on Human Rights include stipulations with sheer fiscal purpose. However, despite that apparent mutism, the Convention and EU law turn out today to be fundamental sources in the field of taxation. Similarly to the CJEU, who impelled the Member States to direct taxation "downward harmonisation", the ECtHR set up a constructive case-law, which unveiled fiscal perspectives over stipulations that have not been conceived originally under such conception. The thesis is focused on the contributions both European courts delivered in the field of taxpayers' procedural safeguards and investigates into the existence of a common corpus: all taxation phases are thus covered, regardless of whether it is in the stage of tax base assessment, tax liquidation or tax collection, but as well and mostly so regarding the administrative oversight and prospective sanctions that could result from. The thesis overpasses its initial scope in order to examine legal tools and reasoning patterns European justices in both courts have put in place in order to give rise to taxpayers' real procedural safeguards.

Inhaltsverzeichnis (Table of Contents)

• Abstract
• Résumé
• Introduction
• Chapter 1: The European Tax System
• 1.1 European Union Law
• 1.2 European Convention on Human Rights
• 1.3 Taxpayers' Procedural Safeguards in the EU
• Chapter 2: The Role of the CJEU in Taxpayers' Procedural Safeguards
• 2.1 The CJEU's Case-Law on Taxpayers' Procedural Safeguards
• 2.2 The Principle of Legal Certainty
• 2.3 The Right to Effective Judicial Protection
• Chapter 3: The Role of the ECtHR in Taxpayers' Procedural Safeguards
• 3.1 The ECtHR's Case-Law on Taxpayers' Procedural Safeguards
• 3.2 The Right to a Fair Trial
• 3.3 The Prohibition of Arbitrary Interference with Private Life
• Chapter 4: The Convergence of the CJEU and ECtHR Jurisprudence
• 4.1 Common Principles
• 4.2 Areas of Convergence
• 4.3 Areas of Divergence
• Conclusion

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This doctoral thesis aims to analyze the contributions of the Court of Justice of the European Union (CJEU) and the European Court of Human Rights (ECtHR) in the field of taxpayers' procedural safeguards. It examines how these courts, despite the absence of specific provisions in the EU treaties or the European Convention on Human Rights regarding taxation, have developed a body of case-law that guarantees fundamental procedural rights for taxpayers.

• The development of the EU tax system and its relationship with fundamental rights
• The role of the CJEU and ECtHR in safeguarding taxpayers' procedural rights
• The evolution of the CJEU and ECtHR jurisprudence in the field of tax law
• The comparison and analysis of the two courts' case-law to identify common principles and areas of convergence and divergence
• The impact of the courts' decisions on the protection of taxpayers' procedural safeguards in EU Member States

Zusammenfassung der Kapitel (Chapter Summaries)

This section summarizes the key themes and arguments of each chapter without revealing any major conclusions or spoilers.

• Chapter 1: The European Tax System explores the evolution of the EU tax system and its legal framework, including the role of EU law and the European Convention on Human Rights in safeguarding taxpayers' rights. It discusses the inherent challenges in reconciling tax law with fundamental rights protection within the EU legal order.
• Chapter 2: The Role of the CJEU in Taxpayers' Procedural Safeguards focuses on the CJEU's jurisprudence on taxpayers' procedural rights, analyzing the principle of legal certainty and the right to effective judicial protection as applied in the context of tax disputes.
• Chapter 3: The Role of the ECtHR in Taxpayers' Procedural Safeguards analyzes the ECtHR's case-law on taxpayers' procedural rights, focusing on the right to a fair trial and the prohibition of arbitrary interference with private life. The chapter examines how the Court has applied these principles to ensure adequate safeguards for taxpayers in tax-related proceedings.
• Chapter 4: The Convergence of the CJEU and ECtHR Jurisprudence examines the common principles and areas of convergence and divergence between the CJEU and ECtHR jurisprudence on taxpayers' procedural safeguards. It assesses the extent to which the two courts' case-law has contributed to a coherent and comprehensive protection of taxpayers' rights within the EU.

Schlüsselwörter (Keywords)

The key terms and concepts explored in this thesis include European Union law, European Convention on Human Rights, tax law, taxpayers' rights, procedural safeguards, Court of Justice of the European Union (CJEU), European Court of Human Rights (ECtHR), legal certainty, effective judicial protection, fair trial, arbitrary interference with private life, and convergence of jurisprudence. The thesis analyzes the interactions between these key concepts and their implications for the protection of taxpayers' rights within the EU legal system.

• College: University of Strasbourg (Centre for International and European Studies)
• Course: European Tax Law
• Author: Lyubomir Antonov (Author)
• Publication Year: 2023
• Pages: 477
• Catalog Number: V1365236
• ISBN (PDF): 9783346895301
• ISBN (Book): 9783346895318
• Language: English
• Tags: Law, Taxes, Taxpayers, Court of Justice of the European Union, European Court of Justice, CJEU, European Court of Human Rights, ECtHR, Fiscal, Procedural, Rights, European Convention on Human Rights, ECHR, Safeguards, Procedural Safegaurds